TREATT PLC financials
TREATT PLC
Country: GB Reporting currency: GBP Latest annual report: 2025-09-30
LEI:
213800G4OJM9F7G9LG39 ISIN: GB00BKS7YK08 Financial statements
(GBP, as reported — unscaled; 105 line items across 3 annual periods)
| Line item | 2025 | 2024 | 2023 |
|---|---|---|---|
| Income statement | |||
| Revenue | £132.5M | £150.2M | — |
| Cost of sales | £98.2M | £106.3M | — |
| Gross profit | £34.3M | £43.9M | — |
| Administrative expenses | £24.5M | £24.9M | — |
| Operating profit (EBIT) | £7.4M | £18.7M | — |
| Finance costs | £644.0K | £1.0M | — |
| Profit before tax | £7.0M | £17.9M | — |
| Income tax expense | -£1.9M | -£4.1M | — |
| Profit for the year | £5.1M | £13.9M | — |
| Total comprehensive income | £3.4M | £8.6M | — |
| Cash flow statement | |||
| Cash generated from operations | £14.5M | £24.8M | — |
| Net cash from operating activities | £11.3M | £21.1M | — |
| Net cash from investing activities | £5.0M | £5.6M | — |
| Purchase of PP&E (capex) | £4.7M | £5.4M | — |
| Purchase of intangibles | £245.0K | £243.0K | — |
| Net cash from financing activities | £6.3M | £14.4M | — |
| Dividends paid | £5.1M | £4.9M | — |
| Proceeds from borrowings | £4.6M | £1.6M | — |
| Repayments of borrowings | £0 | £10.0M | — |
| Lease liability payments | £227.0K | £176.0K | — |
| Net change in cash | £25.0K | £1.1M | — |
| Balance sheet | |||
| Total assets | £168.6M | £168.9M | £174.6M |
| Non-current assets | £77.2M | £78.3M | £78.5M |
| Property, plant & equipment | £70.0M | £69.8M | £71.5M |
| Right-of-use assets | £884.0K | £379.0K | £538.0K |
| Current assets | £91.4M | £90.6M | £96.1M |
| Inventories | £62.5M | £54.9M | £63.1M |
| Trade & other receivables | £26.3M | £33.1M | £31.9M |
| Cash & equivalents | £1.7M | £1.8M | £809.0K |
| Total equity | £134.7M | £141.1M | £136.8M |
| Non-current liabilities | £4.9M | £5.3M | £5.2M |
| Lease liabilities (non-current) | £721.0K | £219.0K | £373.0K |
| Current liabilities | £29.0M | £22.6M | £32.6M |
| Short-term borrowings | £6.7M | £2.1M | £10.6M |
| Lease liabilities (current) | £205.0K | £172.0K | £176.0K |
| Trade & other payables | £21.8M | £18.7M | £20.7M |
| Deferred tax liabilities | £4.2M | £5.0M | £4.9M |
| Derived metrics | |||
| Free cash flow | £6.6M | £15.6M | — |
| Operating margin | 5.6% | 12.4% | — |
| Net margin | 3.8% | 9.2% | — |
| Return on equity | 3.8% | 9.8% | — |
| Cash conversion ratio | 2.23× | 1.52× | — |
| Capex coverage | 2.39× | 3.88× | — |
| Other reported items | |||
| Adjustments For Decrease Increase In Inventories | £7.7M | £4.8M | — |
| Adjustments For Decrease Increase In Trade Account Receivable | £6.0M | £2.7M | — |
| Adjustments For Finance Costs | £641.0K | £1.0M | — |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -£268.0K | -£28.0K | — |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | -£254.0K | -£353.0K | — |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | £287.0K | £224.0K | — |
| Adjustments For Increase Decrease In Insurance Reinsurance and Investment Contract Liabilities | £0 | £338.0K | — |
| Adjustments For Increase Decrease In Trade Account Payable | £2.4M | £939.0K | — |
| Adjustments For Sharebased Payments | £292.0K | £512.0K | — |
| Amortisation Intangible Assets Other Than Goodwill | £469.0K | £426.0K | — |
| Balances With Banks | £1.7M | £1.8M | — |
| Basic Earnings Loss Per Share From Continuing Operations | £8.38 | £22.71 | — |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | £0 | £0 | — |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £0 | £0 | — |
| Cash Flows From Used In Operations Before Changes In Working Capital | £13.9M | £23.6M | — |
| Current Assets Liabilities | £62.5M | £68.0M | £63.5M |
| Current Derivative Financial Assets | £81.0K | £380.0K | £8.0K |
| Current Provisions | £169.0K | £245.0K | £102.0K |
| Current Tax Assets Current | £254.0K | £430.0K | £300.0K |
| Current Tax Liabilities Current | £0 | £1.3M | £755.0K |
| Current Tax Relating To Items Charged Or Credited Directly To Equity | £5.0M | £23.0K | — |
| Decrease Through Classified As Held For Sale Intangible Assets and Goodwill | £80.0K | £0 | — |
| Deferred Tax Expense Income Recognised In Profit Or Loss | -£419.0K | -£323.0K | — |
| Depreciation Rightofuse Assets | £5.0M | £4.6M | — |
| Derivative Financial Liabilities | £63.0K | £0 | £176.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | £8.36 | £22.59 | — |
| Dividends Received Classified As Operating Activities | £0 | £0 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | £66.0K | £97.0K | — |
| Finance Income | £290.0K | £229.0K | — |
| Gain Loss On Remeasurement of Net Defined Benefit Liability Asset | £1.7M | -£1.3M | — |
| Gains Losses On Cash Flow Hedges Net of Tax | -£109.0K | £195.0K | — |
| Gains Losses On Exchange Differences On Translation Net of Tax | -£277.0K | -£6.2M | — |
| Gains Losses On Hedges of Net Investments In Foreign Operations Net of Tax | -£277.0K | -£6.2M | — |
| Income Taxes Paid Refund Classified As Operating Activities | -£3.2M | -£3.7M | — |
| Increase Decrease In Cash and Cash Equivalents | £41.0K | £977.0K | — |
| Increase Decrease Through Net Exchange Differences Deferred Tax Liability Asset | £10.0K | -£257.0K | — |
| Increase Decrease Through Sharebased Payment Transactions | £292.0K | £492.0K | — |
| Increase Decrease Through Transactions With Owners | -£9.7M | -£4.3M | — |
| Intangible Assets Other Than Goodwill | £2.2M | £2.5M | £2.8M |
| Interest Paid Classified As Financing Activities | £632.0K | £992.0K | — |
| Interest Received Classified As Investing Activities | £3.0K | £5.0K | — |
| Investments In Subsidiaries | £0 | £0 | £0 |
| Issue of Equity | £0 | £0 | — |
| Issued Capital | £1.2M | £1.2M | £1.2M |
| Liabilities | £33.9M | £27.8M | £37.8M |
| Net Assets Liabilities | £134.7M | £141.1M | £136.8M |
| Noncurrent Receivables | £0 | £0 | £0 |
| Operating Expense Excluding Cost of Sales | £0 | £302.0K | — |
| Other Assets Amount Contributed To Fair Value of Plan Assets | £4.1M | £5.6M | £3.7M |
| Other Comprehensive Income | -£1.6M | -£5.3M | — |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -£31.0K | £0 | — |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -£1.7M | £1.3M | — |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -£380.0K | -£6.3M | — |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -£1.3M | £971.0K | — |
| Proceeds From Issuing Shares | £1.0K | £2.0K | — |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | £2.0K | £36.0K | — |
| Reclassification Adjustments On Cash Flow Hedges Net of Tax | -£27.0K | £49.0K | — |
| Reserve of Exchange Differences On Translation | £752.0K | £1.1M | £7.5M |
| Reserve of Gains and Losses On Hedging Instruments That Hedge Investments In Equity Instruments | £22.0K | £104.0K | £42.0K |
| Retained Earnings | £109.3M | £115.2M | £104.7M |
| Share Premium | £23.5M | £23.5M | £23.5M |
| Treasury Shares | £39.0K | £0 | £0 |
Methodology
Every line item above is a fact tagged in TREATT 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 (GBP), 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.