Bow Street Group PLC

BOW · AIM · Travel and Leisure · mcap £8.4m · 0.4p

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Financials · LTM to 28 Jun 26

Source: results 15 Sep 26 ↗

Revenue: £30.6m
Operating profit: −£944k
Net income: −£2.0m
Free cash flow: −£4.7m
Net cash: £7.9m
Market cap: £8.4m
EV / EBIT: –
FCF yield: −56.2%
Price / book: 16.4×

Latest half-year · H1 26 vs H1 25 results 15 Sep 26 ↗

Revenue: £14.4m
Operating profit: £333k
Net income: −£171k
Cash from operations: −£1.0m

Extracted automatically from the company's results announcements; check the source before relying on a figure. Not investment advice.

As reported Key figures · multi-year

Income statement Balance sheet Cash flow

Latest interim Latest annual

Half-year Results, published 15 Sep 26 · read the announcement ↗

Consolidated statement of comprehensive income · for the 26 weeks ended 28 June 2026 (unaudited)

	26 weeks ended 28 June 2026 £'000	26 weeks ended 29 June 2025 restated £'000	52 weeks ended 28 December 2025 £'000
Revenue	14,363	15,110	31,338
Cost of sales	(10,250)	(10,675)	(22,044)
Gross profit	4,113	4,435	9,294
Other income	43	107	165
Operating expenses	(3,823)	(11,391)	(17,585)
Operating loss before highlighted items	(695)	(232)	(518)
Highlighted items	1,028	(6,617)	(7,608)
Operating profit/(loss)	333	(6,849)	(8,126)
Finance income	123	34	121
Finance expense	(627)	(675)	(1,330)
Loss before tax	(171)	(7,490)	(9,335)
Income tax	-	-	-
Loss and total comprehensive income for period	(171)	(7,490)	(9,335)
Loss per share attributable to the ordinary equity holders of the Company
Basic	(0.01)p	(3.79)p	(1.11)p
Diluted	(0.01)p	(3.79)p	(1.11)p

Consolidated balance sheet · As at 28 June 2026 (unaudited) · Intangible assets

	As at 28 June 2026 £'000	As at 29 June 2025 £'000	As at 28 December 2025 £'000
Non-current assets
Property, plant and equipment	7,486	8,026	7,173
Right-of-use assets	13,528	14,918	14,196
Other non-current assets	15	15	15
Total non-current assets	21,061	22,986	21,411
Current assets
Inventories	1,128	1,248	1,206
Trade and other receivables	1,790	2,174	1,143
Cash and cash equivalents	7,895	2,431	11,055
Total current assets	10,813	5,853	13,404
Assets held for sale	-	-	12
Total assets	31,874	28,839	34,827
Current liabilities
Trade and other payables	(6,201)	(7,878)	(6,968)
Lease liabilities	(1,826)	(1,503)	(1,626)
Total current liabilities	(8,027)	(9,381)	(8,594)
Non-current liabilities
Provisions	(262)	(342)	(292)
Lease liabilities	(23,059)	(26,400)	(25,331)
Other payables	(15)	(7)	(15)
Total non-current liabilities	(23,336)	(26,749)	(25,638)
Total liabilities	(31,363)	(36,130)	(34,232)
Total net assets/(liabilities)	511	(7,291)	595
Equity
Share capital	8,181	6,112	8,181
Share premium	32,627	24,953	32,627
Merger reserve	992	992	992
Retained deficit	(41,289)	(39,348)	(41,205)
Total equity	511	(7,291)	595

Consolidated cash flow statement · for the 26 weeks ended 28 June 2026 (unaudited)

	26 weeks ended 28 June 2026 £'000	26 weeks ended 29 June 2025 £'000	52 weeks ended 28 December 2025 £'000
Operating activities
Net cash (outflow)/inflow from operating activities	(1,027)	709	1,527
Investing activities
Proceeds from sale of property, plant and equipment	226	123	119
Purchase of intangible assets	(7)	-	(2)
Purchase of property, plant and equipment	(879)	(57)	(334)
Interest received	123	34	121
Net cash (outflow)/inflow from investing activities	(537)	100	(96)
Net cash (outflow)/inflow before financing activities	(1,564)	809	1,431
Financing activities
Net proceeds from issues of ordinary shares	-	-	9,743
Finance expense (IFRS16)	(627)	(675)	(1,330)
Principal paid on lease liabilities	(969)	(1,004)	(2,090)
Net cash used in financing activities	(1,596)	(1,679)	6,323
Net (decrease)/increase in cash and cash equivalents	(3,160)	(870)	7,754
Cash and cash equivalents brought forward	11,055	3,301	3,301
Cash and cash equivalents at end of the period	7,895	2,431	11,055

Final Results, published 15 Apr 26 · read the announcement ↗

Consolidated statement of comprehensive income · for the year ended 28 December 2025

	52 weeks ended 28 December 2025 £'000	52 weeks ended 29 December 2024 Restated £'000
Revenue	31,338	36,615
Cost of sales	(22,044)	(24,655)
Gross profit	9,294	11,960
Other income	165	3,209
Operating expenses	(17,585)	2,161
Operating (loss)/profit before highlighted items	(518)	401
Highlighted items	(7,608)	16,929
Operating (loss)/profit	(8,126)	17,330
Finance income	121	122
Finance expense	(1,330)	(1,405)
(Loss)/profit before income tax	(9,335)	16,047
Income tax	-	-
(Loss)/profit and total comprehensive (loss)/profit for the period	(9,335)	16,047
Basic earnings per share	(1.11)p	9.57p
Diluted earnings per share	(1.11)p	8.75p

Consolidated and Company balance sheets · At 28 December 2025

	28 December 2025 £'000	Group 29 December 2024 £'000	28 December 2025 £'000	Company 29 December 2024 £'000
Non-current assets
Intangible assets	27	28	2	-
Property, plant and equipment	7,173	10,643	-	-
Right-of-use assets	14,196	20,715	-	-
Investments	-	-	200	3,428
Trade and other receivables	15	15	-	3,202
	21,411	31,401	202	6,630
Current assets
Inventories	1,206	1,293	-	-
Trade and other receivables	1,143	3,503	32	-
Cash and cash equivalents	11,055	3,301	8,555	-
	13,404	8,097	8,587	-
Assets Held for sale	12	113	-	-
Total assets	34,827	39,611	8,789	6,630
Current liabilities
Trade and other payables	(6,968)	(9,978)	(73)	-
Lease liabilities	(1,626)	(1,407)	-	-
	(8,594)	(11,385)	(73)	-
Non-current liabilities
Provisions	(292)	(342)	-	-
Lease liabilities	(25,331)	(27,500)	-	-
Other Payables	(15)	(72)	-	-
	(25,638)	(27,914)	-	-
Total liabilities	(34,232)	(39,299)	(73)	-
Net assets	595	312	8,716	6,630
Equity
Share capital	8,181	6,112	8,181	6,112
Share premium	32,627	24,953	32,627	24,953
Merger reserve	992	992	-	-
Retained deficit	(41,205)	(31,745)	(32,092)	(24,435)
Total equity	595	312	8,716	6,630
DJ Plaut
Chief Executive Officer
Consolidated and Company statement of cash flows
For the year ended 28 December 2025
Group Company
£'000 £'000 £'000 £'000
Operating activities
Net cash inflow/(outflow) from operating activities	1,527	1,935	(160)	(750)
Investing activities
Proceeds from sale of property, plant and equipment	119	161	-	-
Purchase of intangible assets	(2)	-	(2)	-
Purchase of property, plant and equipment	(334)	(288)	-	-
Purchase of investments	-	-	(200)	-
Loans to subsidiary undertakings	-	-	(826)	-
Interest received	121	122	-	-
Net cash outflow from investing activities	(96)	(5)	(1,028)	-
Net cash inflow/(outflow) before financing activities	1,431	1,930	(1,188)	(750)
Financing activities
Net proceeds from issues of ordinary shares	9,743	750	9,743	750
Finance expense	-	(29)	-	-
Finance expense on lease liabilities	(1,330)	(1,376)	-	-
Principal paid on lease liabilities	(2,090)	(2,151)	-	-
Net cash used in financing activities	6,323	(2,806)	9,743	750
Net increase/ (decrease) in cash and cash equivalents	7,754	(876)	8,555	-
Cash and cash equivalents brought forward	3,301	4,177	-	-
Cash and cash equivalents as at the end of the period	11,055	3,301	8,555	-

Consolidated and Company statement of cash flows · For the year ended 28 December 2025 · Group Company

	52 weeks ended 28 December 2025 £'000	52 weeks ended 29 December 2024 £'000	52 weeks ended 28 December 2025 £'000	52 weeks ended 29 December 2024 £'000
Operating activities
Net cash inflow/(outflow) from operating activities	1,527	1,935	(160)	(750)
Investing activities
Proceeds from sale of property, plant and equipment	119	161	-	-
Purchase of intangible assets	(2)	-	(2)	-
Purchase of property, plant and equipment	(334)	(288)	-	-
Purchase of investments	-	-	(200)	-
Loans to subsidiary undertakings	-	-	(826)	-
Interest received	121	122	-	-
Net cash outflow from investing activities	(96)	(5)	(1,028)	-
Net cash inflow/(outflow) before financing activities	1,431	1,930	(1,188)	(750)
Financing activities
Net proceeds from issues of ordinary shares	9,743	750	9,743	750
Finance expense	-	(29)	-	-
Finance expense on lease liabilities	(1,330)	(1,376)	-	-
Principal paid on lease liabilities	(2,090)	(2,151)	-	-
Net cash used in financing activities	6,323	(2,806)	9,743	750
Net increase/ (decrease) in cash and cash equivalents	7,754	(876)	8,555	-
Cash and cash equivalents brought forward	3,301	4,177	-	-
Cash and cash equivalents as at the end of the period	11,055	3,301	8,555	-

As published in the company's results announcement: every line, heading and subtotal, read automatically from the text. Figures in brackets are negative; units as stated in the column headings.

Income statement Cash flow Balance sheet

Annual Half-yearly

Latest report: H1 26 (six months to 28 Jun 26), published 15 Sep 26 · read the results ↗

£m unless stated · newest first · italic = calculated (LTM, H2 = FY − H1) · hover a value for its source

	LTM Jun 26	FY 25	FY 24
Revenue to operating profit
Revenue	30.6	31.3	36.6
Gross profit	9.0	9.3	12.0
Adjusted EBITDA	1.4	2.1	3.6
Adjusted operating profit	(1.0)	(0.5)	0.4
Exceptional / adjusting items	0.0	(7.6)	16.9
Operating profit	(0.9)	(8.1)	17.3
Depreciation (owned assets)	1.0	0.9	–
Depreciation (right-of-use)	1.4	1.6	–
Share-based payments	(0.1)	0.1	–
Operating profit to net income
Finance costs	(1.3)	(1.3)	(1.4)
Profit before tax	(2.0)	(9.3)	16.0
Net income (owners)	(2.0)	(9.3)	16.0
Per share
EPS basic	2.7p	(1.1p)	9.6p
EPS diluted	2.7p	(1.1p)	8.8p

	H1 26	vs H1 25	H2 25	H1 25
Revenue to operating profit
Revenue	14.4	−5%	16.2	15.1
Gross profit	4.1	−7%	4.9	4.4
Adjusted EBITDA	0.5	−58%	0.9	1.2
Adjusted operating profit	(0.7)	n/m	(0.3)	(0.2)
Exceptional / adjusting items	1.0	n/m	(1.0)	(6.6)
Operating profit	0.3	n/m	(1.3)	(6.8)
Depreciation (owned assets)	0.5	+11%	0.5	0.5
Depreciation (right-of-use)	0.7	−29%	0.7	0.9
Share-based payments	(0.1)	n/m	0.0	0.1
Operating profit to net income
Finance costs	(0.6)	−7%	(0.7)	(0.7)
Profit before tax	(0.2)	n/m	(1.8)	(7.5)
Net income (owners)	(0.2)	n/m	(1.8)	(7.5)
Per share
EPS basic	(0.0p)	–	2.7p	(3.8p)
EPS diluted	(0.0p)	–	2.7p	(3.8p)

	LTM Jun 26	FY 25	FY 24
Operating activities
Cash from operations	(0.2)	1.5	1.9
Investing activities
Capex (PP&E)	(1.2)	(0.3)	(0.3)
Capex (intangibles)	–	(0.0)	–
Financing activities
Lease principal paid	(2.1)	(2.1)	(2.2)
Lease interest paid	(1.3)	(1.3)	(1.4)
Shares issued	–	9.7	0.8

	H1 26	vs H1 25	H2 25	H1 25
Operating activities
Cash from operations	(1.0)	n/m	0.8	0.7
Investing activities
Capex (PP&E)	(0.9)	n/m	(0.3)	(0.1)
Capex (intangibles)	(0.0)	–	–	–
Financing activities
Lease principal paid	(1.0)	−3%	(1.1)	(1.0)
Lease interest paid	(0.6)	−7%	(0.7)	(0.7)

	Latest Jun 26	FY 25	FY 24
Non-current assets
Other intangibles	0.0	0.0	0.0
Property, plant & equipment	7.5	7.2	10.6
Non-current assets	21.1	21.4	31.5
Current assets
Inventories	1.1	1.2	1.3
Trade receivables	1.8	1.1	3.5
Cash	7.9	11.1	3.3
Current assets	10.8	13.4	8.1
Total assets	31.9	34.8	39.6
Current liabilities
Trade payables	6.2	7.0	10.0
Lease liabilities, current	1.8	1.6	1.4
Current liabilities	8.0	8.6	11.4
Non-current liabilities
Lease liabilities, non-current	23.1	25.3	27.5
Non-current liabilities	23.3	25.6	27.9
Total liabilities	31.4	34.2	39.3
Equity
Total equity	0.5	0.6	0.3
Net cash and other figures
Net cash / (debt) ex leases	–	11.1	3.3

	H1 26	H2 25	H1 25	H2 24
Non-current assets
Other intangibles	0.0	0.0	0.0	0.0
Property, plant & equipment	7.5	7.2	8.0	10.6
Non-current assets	21.1	21.4	23.0	31.5
Current assets
Inventories	1.1	1.2	1.2	1.3
Trade receivables	1.8	1.1	2.2	3.5
Cash	7.9	11.1	2.4	3.3
Current assets	10.8	13.4	5.9	8.1
Total assets	31.9	34.8	28.8	39.6
Current liabilities
Trade payables	6.2	7.0	7.9	10.0
Lease liabilities, current	1.8	1.6	1.5	1.4
Current liabilities	8.0	8.6	9.4	11.4
Non-current liabilities
Lease liabilities, non-current	23.1	25.3	26.4	27.5
Non-current liabilities	23.3	25.6	26.7	27.9
Total liabilities	31.4	34.2	36.1	39.3
Equity
Total equity	0.5	0.6	(7.3)	0.3
Net cash and other figures
Net cash / (debt) ex leases	–	11.1	–	3.3

Line items extracted automatically from each results announcement; when a later report restates a period, the later figure is shown. LTM and H2 are calculated from reported periods. Check the source before relying on a figure.

Company filings. Not investment advice.