SPIRENT COMMUNICATIONS PLC financials
SPIRENT COMMUNICATIONS PLC
213800HKCUNWP1916L38 | Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | $474.3M | $607.5M |
| Cost of sales | $130.7M | $170.4M |
| Gross profit | $343.6M | $437.1M |
| Administrative expenses | $88.9M | $74.2M |
| Operating profit (EBIT) | $18.4M | $112.7M |
| Finance costs | $900.0K | $1.0M |
| Profit before tax | $22.9M | $114.6M |
| Income tax expense | -$2.3M | $14.7M |
| Profit for the year | $25.2M | $99.9M |
| — attributable to owners | $25.2M | $99.9M |
| Total comprehensive income | $23.2M | $72.1M |
| Per share | ||
| Basic EPS | $0.04 | $0.16 |
| Diluted EPS | $0.04 | $0.16 |
| Free cash flow / share | $0.04 | $0.18 |
| Cash flow statement | ||
| Cash generated from operations | $45.8M | $140.6M |
| Net cash from operating activities | $31.9M | $117.8M |
| Net cash from investing activities | -$7.9M | -$6.1M |
| Purchase of PP&E (capex) | $6.5M | $8.4M |
| Net cash from financing activities | -$126.9M | -$72.4M |
| Dividends paid | $46.5M | $39.9M |
| Lease liability payments | $7.9M | $8.6M |
| Net change in cash | -$102.9M | $39.3M |
| Balance sheet | ||
| Total assets | $583.8M | $705.3M |
| Non-current assets | $296.5M | $291.8M |
| Property, plant & equipment | $15.8M | $20.6M |
| Right-of-use assets | $17.2M | $19.5M |
| Intangible assets & goodwill | $206.6M | $202.0M |
| Current assets | $287.3M | $413.5M |
| Inventories | $43.5M | $39.8M |
| Trade & other receivables | $133.7M | $160.8M |
| Cash & equivalents | $108.1M | $209.6M |
| Total equity | $375.8M | $465.2M |
| Non-current liabilities | $59.0M | $49.7M |
| Lease liabilities (non-current) | $10.7M | $15.0M |
| Current liabilities | $149.0M | $190.4M |
| Lease liabilities (current) | $10.7M | $7.1M |
| Trade & other payables | $65.9M | $94.8M |
| Derived metrics | ||
| Free cash flow | $25.4M | $109.4M |
| Operating margin | 3.9% | 18.6% |
| Net margin | 5.3% | 16.4% |
| Return on equity | 6.7% | 21.5% |
| Cash conversion ratio | 1.27× | 1.18× |
| Capex coverage | 4.91× | 14.02× |
| Other reported items | ||
| Capital Redemption Reserve | $18.2M | $16.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | $7.8M | $0 |
| Comprehensive Income Attributable To Owners of Parent | $23.2M | $72.1M |
| Current Contract Assets | $1.0M | $900.0K |
| Current Contract Liabilities | $66.6M | $75.5M |
| Current Provisions | $5.0M | $5.7M |
| Current Tax Assets | $1.0M | $2.4M |
| Current Tax Liabilities | $800.0K | $7.2M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | $1.7M | $100.0K |
| Deferred Tax Assets | $43.2M | $32.8M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | $1.4M | -$4.5M |
| Expense From Sharebased Payment Transactions With Employees | $7.6M | $8.5M |
| Finance Income | $5.4M | $2.9M |
| Income Taxes Paid Refund Classified As Operating Activities | $13.9M | $22.8M |
| Increase Decrease Through Sharebased Payment Transactions | $6.8M | $8.5M |
| Increase Decrease Through Treasury Share Transactions | — | -$22.9M |
| Interest Paid Classified As Financing Activities | $900.0K | $1.0M |
| Interest Received Classified As Investing Activities | $5.4M | $1.5M |
| Issued Capital | $24.6M | $24.7M |
| Liabilities | $208.0M | $240.1M |
| Net Assets Liabilities | $375.8M | $465.2M |
| Noncurrent Contract Assets | $300.0K | $500.0K |
| Noncurrent Contract Liabilities | $33.7M | $22.7M |
| Noncurrent Payables | $200.0K | $200.0K |
| Noncurrent Provisions | $3.0M | $2.7M |
| Noncurrent Receivables | $5.0M | $6.7M |
| Noncurrent Recognised Assets Defined Benefit Plan | $8.4M | $9.7M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | $11.4M | $9.1M |
| Other Comprehensive Income | -$2.0M | -$27.8M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | $2.8M | -$8.2M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | $4.8M | $19.6M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -$4.8M | -$19.6M |
| Other Current Financial Liabilities | $0 | $100.0K |
| Other Reserves | $17.5M | $20.9M |
| Payments To Acquire Or Redeem Entitys Shares | $0 | $22.9M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | $400.0K | $200.0K |
| Research and Development Expense | $102.4M | $111.3M |
| Reserve of Exchange Differences On Translation | $5.5M | $2.6M |
| Retained Earnings | $284.3M | $376.6M |
| Sales and Marketing Expense | $133.9M | $138.9M |
| Share Premium | $25.7M | $24.4M |
Every line item above is a fact tagged in SPIRENT COMMUNICATIONS PLC's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (USD), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.