VP PLC financials
VP PLC
Country: GB Reporting currency: GBP Latest annual report: 2023-03-31
LEI:
213800TBQKKQR7UXZP80 Financial statements
(GBP, as reported — unscaled; 90 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | £371.5M | £350.9M |
| Cost of sales | £284.2M | £261.9M |
| Gross profit | £87.3M | £89.0M |
| Administrative expenses | £44.8M | £44.0M |
| Operating profit (EBIT) | £39.3M | £43.0M |
| Net finance income / (cost) | -£8.6M | -£7.4M |
| Profit before tax | £30.7M | £35.6M |
| Income tax expense | £7.7M | £10.1M |
| Profit for the year | £23.0M | £25.5M |
| Total comprehensive income | £23.3M | £26.7M |
| Per share | ||
| Basic EPS | £0.58 | £0.64 |
| Diluted EPS | £0.58 | £0.64 |
| Free cash flow / share | £0.08 | £0.20 |
| Cash flow statement | ||
| Cash generated from operations | £80.2M | £90.4M |
| Net cash from operating activities | £66.3M | £76.7M |
| Net cash from investing activities | -£38.5M | -£53.6M |
| Purchase of PP&E (capex) | £63.3M | £68.7M |
| Net cash from financing activities | -£30.5M | -£25.5M |
| Dividends paid | £14.5M | £14.1M |
| Proceeds from borrowings | £30.0M | £102.0M |
| Repayments of borrowings | £29.0M | £95.0M |
| Lease liability payments | £15.9M | £17.1M |
| Net change in cash | -£2.6M | -£2.3M |
| Balance sheet | ||
| Total assets | £469.4M | £464.5M |
| Non-current assets | £367.1M | £366.8M |
| Property, plant & equipment | £252.4M | £247.5M |
| Right-of-use assets | £54.6M | £54.2M |
| Intangible assets & goodwill | £57.7M | £62.4M |
| Current assets | £102.3M | £97.6M |
| Inventories | £8.9M | £8.0M |
| Trade & other receivables | £81.5M | £76.1M |
| Cash & equivalents | £11.1M | £13.6M |
| Total equity | £174.9M | £166.6M |
| Non-current liabilities | £207.6M | £202.9M |
| Long-term borrowings | £145.5M | £144.2M |
| Lease liabilities (non-current) | £43.9M | £43.5M |
| Current liabilities | £86.8M | £95.0M |
| Lease liabilities (current) | £14.6M | £14.1M |
| Trade & other payables | £72.2M | £80.7M |
| Deferred tax liabilities | £16.6M | £13.7M |
| Derived metrics | ||
| Free cash flow | £3.0M | £8.0M |
| Operating margin | 10.6% | 12.3% |
| Net margin | 6.2% | 7.3% |
| Return on equity | 13.2% | 15.3% |
| Cash conversion ratio | 2.88× | 3.00× |
| Capex coverage | 1.05× | 1.12× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -£959.0K | -£614.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -£5.5M | -£9.1M |
| Adjustments For Depreciation Expense | £46.9M | £45.5M |
| Adjustments For Finance Costs | £8.6M | £7.4M |
| Adjustments For Finance Income | £32.0K | £2.0K |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | £9.2M | £7.0M |
| Adjustments For Increase Decrease In Trade and Other Payables | -£12.0M | -£2.8M |
| Adjustments For Sharebased Payments | £580.0K | £1.2M |
| Capital Redemption Reserve | £301.0K | £301.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £11.1M | £13.6M |
| Cash Flows From Used In Operations Before Changes In Working Capital | £98.6M | £102.9M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £0 | £2.7M |
| Changes In Equity | £8.3M | £13.5M |
| Comprehensive Income Attributable To Owners of Parent | £23.3M | £26.7M |
| Current Tax Assets Current | £736.0K | £0 |
| Current Tax Liabilities Current | £0 | £152.0K |
| Depreciation Rightofuse Assets | £16.3M | £16.6M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | £10.5M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.27 | — |
| Dividends Recognised As Distributions To Owners Per Share | £0.26 | £0.25 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | £157.0K | £39.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade Receivables | £3.3M | £2.1M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -£5.0K | £183.0K |
| Income Taxes Paid Refund Classified As Operating Activities | £5.5M | £6.3M |
| Increase Decrease In Accumulated Deferred Tax Recognised In Other Comprehensive Income Due To Change In Tax Rate | -£58.0K | -£110.0K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | — | -£27.0K |
| Increase Decrease Through Sharebased Payment Transactions | £580.0K | £1.2M |
| Increase Decrease Through Treasury Share Transactions | -£1.1M | -£516.0K |
| Interest Paid Classified As Operating Activities | £5.4M | £4.5M |
| Interest Received Classified As Operating Activities | £32.0K | £2.0K |
| Issued Capital | £2.0M | £2.0M |
| Liabilities | £294.4M | £297.9M |
| Net Assets Liabilities | £174.9M | £166.6M |
| Noncurrent Provisions | £1.6M | £1.5M |
| Noncurrent Recognised Assets Defined Benefit Plan | £2.3M | £2.7M |
| Other Comprehensive Income | £246.0K | £1.2M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -£319.0K | £693.0K |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | £0 | £221.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | £502.0K | £361.0K |
| Payments To Acquire Or Redeem Entitys Shares | £1.1M | £516.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | £24.9M | £17.8M |
| Reserve of Exchange Differences On Translation | -£518.0K | -£1.0M |
| Retained Earnings | £156.9M | £149.1M |
| Share Premium | £16.2M | £16.2M |
Methodology
Every line item above is a fact tagged in VP 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.