Bioventix

BVXP · AIM · Health Care · mcap £95m · 1825.0p

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Financials · LTM to 31 Dec 25

Source: results 30 Mar 26 ↗

Revenue: £12.5m
Operating profit: £9.7m
Net income: £7.4m
Free cash flow: £7.8m
Net cash: £5.3m
Market cap: £95.6m
EV / EBIT: 9.3×
FCF yield: +8.1%
Price / book: 8.7×

Latest half-year · H1 Dec 25 vs H1 Dec 24 results 30 Mar 26 ↗

Revenue: £6.2m
Operating profit: £4.8m
Net income: £3.6m
Cash from operations: £4.4m

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 30 Mar 26 · read the announcement ↗

Profit and loss account | 9,237,867 | 9,545,164 · FOR THE SIX MONTHS ENDED 31 DECEMBER 2025

	11,041,651 Unaudited 31 Dec 2025 £	11,278,693 Unaudited 31 Dec 2024 £
STATEMENT OF CASH FLOWS
Cash flows from operating activities
Profit for the financial six months	3,625,087	3,772,402
Adjustments for
Depreciation of tangible assets	26,110	53,664
Interest received	(70,136)	(107,363)
Taxation charge	1,071,295	1,125,418
(Increase)/decrease in stocks	(33,893)	61,276
Decrease/(increase) in debtors	94,366	(231,265)
Increase in creditors	857,005	122,118
Corporation tax (paid)	(1,247,460)	(1,244,646)
Share option charge	44,734	44,733
Net cash generated from operating activities	4,367,108	3,596,337
Cash flows from investing activities
Purchase of tangible fixed assets	(32,752)	(19,188)
Interest received	70,136	107,363
Net cash from investing activities	37,384	88,175
Cash flows from financing activities
Dividends paid	(4,179,888)	(4,541,101)
Net cash used in financing activities	(4,179,888)	(4,541,101)
Net increase/(decrease) in cash and cash equivalents	224,604	(856,589)
Cash and cash equivalents at beginning of six months	5,079,297	5,998,952
Cash and cash equivalents at the end of six months	5,303,901	5,142,363
2. Accounting policies
Basis of preparation of financial statements	2.1
The following principal accounting policies have been applied
Revenue	2.2
Direct Sales
R&D income
Licence revenue and royalties
Foreign currency translation	2.3
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Interest income	2.4
Pensions	2.5
Defined contribution pension plan
Current and deferred taxation	2.6
Research and development	2.7
Tangible fixed assets	2.8
Freehold property ‑ straight line	2%
Plant and machinery ‑ straight line	15%
Motor Vehicles ‑ straight line	25%
Fixtures & Fittings ‑ straight line	15%
Office equipment ‑ straight line	25%
Valuation of investments	2.9
Stocks	2.10
	2.11

STATEMENT OF FINANCIAL POSITION · AS AT 31 DECEMBER 2025

	Unaudited 31 Dec 2025 £	Unaudited 31 Dec 2024 £
Fixed assets
Tangible assets	410,997	443,522
Investment	426,733	426,733
	837,730	870,255
Current assets
Stocks	723,297	554,069
Debtors	6,169,614	6,443,184
Cash at bank and in hand	5,303,901	5,142,363
	12,196,812	12,139,616
Creditors: amounts falling due within one year	(1,992,891)	(1,731,178)
Net current assets	10,203,921	10,408,438
Total assets less current liabilities	11,041,651	11,278,693
Net assets	11,041,651	11,278,693
Capital and reserves
Called up share capital	261,243	260,983
Share premium account	1,541,310	1,471,315
Capital redemption reserve	1,231	1,231
Profit and loss account	9,237,867	9,545,164
	11,041,651	11,278,693

STATEMENT OF CASH FLOWS · FOR THE SIX MONTHS ENDED 31 DECEMBER 2025

	Unaudited 31 Dec 2025 £	Unaudited 31 Dec 2024 £
Cash flows from operating activities
Profit for the financial six months	3,625,087	3,772,402
Adjustments for
Depreciation of tangible assets	26,110	53,664
Interest received	(70,136)	(107,363)
Taxation charge	1,071,295	1,125,418
(Increase)/decrease in stocks	(33,893)	61,276
Decrease/(increase) in debtors	94,366	(231,265)
Increase in creditors	857,005	122,118
Corporation tax (paid)	(1,247,460)	(1,244,646)
Share option charge	44,734	44,733
Net cash generated from operating activities	4,367,108	3,596,337
Cash flows from investing activities
Purchase of tangible fixed assets	(32,752)	(19,188)
Interest received	70,136	107,363
Net cash from investing activities	37,384	88,175
Cash flows from financing activities
Dividends paid	(4,179,888)	(4,541,101)
Net cash used in financing activities	(4,179,888)	(4,541,101)
Net increase/(decrease) in cash and cash equivalents	224,604	(856,589)
Cash and cash equivalents at beginning of six months	5,079,297	5,998,952
Cash and cash equivalents at the end of six months	5,303,901	5,142,363
2. Accounting policies
Basis of preparation of financial statements	2.1
The following principal accounting policies have been applied
Revenue	2.2
Direct Sales
R&D income
Licence revenue and royalties
Foreign currency translation	2.3
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Interest income	2.4
Pensions	2.5
Defined contribution pension plan
Current and deferred taxation	2.6
Research and development	2.7
Tangible fixed assets	2.8
Freehold property ‑ straight line	2%
Plant and machinery ‑ straight line	15%
Motor Vehicles ‑ straight line	25%
Fixtures & Fittings ‑ straight line	15%
Office equipment ‑ straight line	25%
Valuation of investments	2.9
Stocks	2.10
Debtors	2.11
Cash and cash equivalents	2.12

Results for the year ended 30 June 2025, published 27 Oct 25 · read the announcement ↗

Profit and loss Account | 19 | 9,747,934 | 10,269,129 · 11,551,717 12,002,658 · FOR THE YEAR ENDED 30 JUNE 2025

	Called up share capital £	Share premium account £	Capital redemption reserve £	Profit and loss account £	Total equity £
STATEMENT OF CHANGES IN EQUITY
At 1 July 2024	260,983	1,471,315	1,231	10,269,129	12,002,658
Comprehensive income for the year
Profit for the year	-	-	-	7,584,442	7,584,442
Other comprehensive income for the year	-	-	-	-	-
Total comprehensive income for the year	-	-	-	7,584,442	7,584,442
Contributions by and distributions to owners
Dividends: Equity capital	-	-	-	(8,194,860)	(8,194,860)
Shares issued during the year	260	69,994	-	-	70,254
Share option charge	-	-	-	89,223	89,223
Total transactions with owners	260	69,994	-	(8,105,637)	(8,035,383)
At 30 June 2025	261,243	1,541,309	1,231	9,747,934	11,551,717

STATEMENT OF FINANCIAL POSITION · AS AT 30 JUNE 2025

	2025 £	2024 £
Fixed assets
Tangible assets	404,357	477,997
Investments	426,733	426,733
	831,090	904,730
Current assets
Stocks	689,404	615,345
Debtors: amounts falling due within one year	6,263,980	6,211,919
Cash at bank and in hand	5,079,295	5,998,953
	12,032,679	12,826,217
Creditors: amounts falling due within one year	(1,312,052)	(1,728,289)
Net current assets	10,720,627	11,097,928
Total assets less current liabilities	11,551,717	12,002,658
Net assets	11,551,717	12,002,658
Capital and reserves
Called up share capital	261,243	260,983
Share premium account	1,541,309	1,471,315
Capital redemption reserve	1,231	1,231

STATEMENT OF CASH FLOWS · FOR THE YEAR ENDED 30 JUNE 2025

	2025 £	2024 £
Cash flows from operating activities
Profit for the financial year	7,584,442	8,096,718
Adjustments for
Depreciation of tangible assets	92,829	113,636
Interest received	(192,349)	(201,962)
Taxation charge	2,511,473	2,506,131
(Increase) in stocks	(74,059)	(49,979)
(Increase) in debtors	(34,105)	(394,670)
(Decrease)/increase in creditors	(98,131)	83,019
Corporation tax (paid)	(2,847,536)	(2,081,287)
Share option charge	89,223	89,223
Impairment of investment	-	183,306
Net cash generated from operating activities	7,031,788	8,344,135
Cash flows from investing activities
Purchase of tangible fixed assets	(19,189)	(15,907)
Interest received	192,349	201,962
Net cash from investing activities	173,160	186,055
Cash flows from financing activities
Issue of ordinary shares	70,254	-
Dividends paid	(8,194,860)	(8,247,056)
Net cash used in financing activities	(8,124,606)	(8,247,056)
Net (decrease)/increase in cash and cash equivalents	(919,658)	283,134
Cash and cash equivalents at beginning of year	5,998,953	5,715,819
Cash and cash equivalents at the end of year	5,079,295	5,998,953
Cash and cash equivalents at the end of year comprise
Cash at bank and in hand	5,079,295	5,998,953
	5,079,295	5,998,953
1. General information
2. Accounting policies
Basis of preparation of financial statements	2.1
The following principal accounting policies have been applied
Revenue	2.2
Direct sales
R&D income
Licence revenue and royalties
Foreign currency translation	2.3
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Interest income	2.4
Pensions	2.5
Defined contribution pension plan
Current and deferred taxation	2.6
Research and development	2.7
Tangible fixed assets	2.8
Freehold property ‑ straight line	2%
Plant and machinery ‑ straight line	15%
Motor Vehicles ‑ straight line	25%
Fixtures & Fittings ‑ straight line	15%
Office equipment ‑ straight line	25%
Valuation of investments	2.9
Stocks	2.10
Debtors	2.11
Cash and cash equivalents	2.12
repayable on demand and form an integral part of the Company's cash management.
Creditors	2.13
Provisions for liab	2.14

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 Dec 25 (six months to 31 Dec 25), published 30 Mar 26 · read the results ↗

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

	LTM Dec 25	FY Jun 25	FY Jun 24
Revenue to operating profit
Revenue	12.5	13.1	13.6
Gross profit	11.6	11.9	12.7
Operating profit	9.7	9.9	10.6
Depreciation (owned assets)	0.1	0.1	0.1
Share-based payments	0.1	0.1	0.1
Operating profit to net income
Profit before tax	9.9	10.1	10.6
Tax	(2.5)	(2.5)	(2.5)
Net income (owners)	7.4	7.6	8.1
Per share
EPS basic	142.4p	145.3p	155.1p
EPS diluted	140.5p	143.3p	152.9p
Dividend per share	–	150.0p	155.0p

	H1 Dec 25	vs H1 Dec 24	H2 Jun 25	H1 Dec 24
Revenue to operating profit
Revenue	6.2	−9%	6.4	6.7
Gross profit	5.6	−5%	5.9	6.0
Operating profit	4.8	−3%	5.0	4.9
Depreciation (owned assets)	0.0	n/m	0.0	0.1
Share-based payments	0.0	n/m	0.0	0.0
Operating profit to net income
Profit before tax	4.9	−4%	5.0	5.0
Tax	(1.2)	−4%	(1.2)	(1.3)
Net income (owners)	3.6	−4%	3.8	3.8
Per share
EPS basic	69.4p	–	73.0p	72.3p
EPS diluted	68.5p	–	72.1p	71.2p

	LTM Dec 25	FY Jun 25	FY Jun 24
Operating activities
Cash from operations	7.8	7.0	8.3
Tax paid	(2.9)	(2.8)	(2.1)
Investing activities
Capex (PP&E)	(0.0)	(0.0)	(0.0)
Financing activities
Dividends paid	(7.8)	(8.2)	(8.2)
Shares issued	–	0.1	0.0

	H1 Dec 25	vs H1 Dec 24	H2 Jun 25	H1 Dec 24
Operating activities
Cash from operations	4.4	+21%	3.4	3.6
Tax paid	(1.2)	0%	(1.6)	(1.2)
Investing activities
Capex (PP&E)	(0.0)	n/m	(0.0)	(0.0)
Financing activities
Dividends paid	(4.2)	−8%	(3.7)	(4.5)

	Latest Dec 25	FY Jun 25	FY Jun 24
Non-current assets
Property, plant & equipment	0.4	0.4	0.5
Other investments	0.4	0.4	0.4
Current assets
Inventories	0.7	0.7	0.6
Trade receivables	6.2	6.3	6.2
Cash	5.3	5.1	6.0
Current assets	–	12.0	12.8
Current liabilities
Current liabilities	2.0	1.3	1.7
Equity
Total equity	11.0	11.6	12.0

	H1 Dec 25	H2 Jun 25	H1 Dec 24	H2 Jun 24
Non-current assets
Property, plant & equipment	0.4	0.4	0.4	0.5
Other investments	0.4	0.4	0.4	0.4
Current assets
Inventories	0.7	0.7	0.6	0.6
Trade receivables	6.2	6.3	6.4	6.2
Cash	5.3	5.1	5.1	6.0
Current assets	–	12.0	–	12.8
Current liabilities
Current liabilities	2.0	1.3	1.7	1.7
Equity
Total equity	11.0	11.6	11.3	12.0

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.