Imaging Biometrics Ltd

IBAI · Main Market · Health Care · mcap £2.2m · 0.9p

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Financials · LTM to 30 Jun 26

Source: results 29 Jul 26 ↗

Revenue: £810k
Operating profit: £21k
Net income: −£237k
Free cash flow: −£30k
Net cash: £49k
Market cap: £2.2m
EV / EBIT: 99.4×
FCF yield: −1.4%
Price / book: 4.4×

Latest half-year · H1 26 vs H1 25 results 29 Jul 26 ↗

Revenue: £416k
Operating profit: £89k
Net income: £74k
Cash from operations: £10k

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 29 Jul 26 · read the announcement ↗

Consolidated Income Statement · For the six months ended 30 June 2026

	Half year ended 30 Jun 2026 £	(Audited) Full year ended 31 Dec 2025 £	Half year ended 30 Jun 2025 £
Continuing operations
Revenue	416,270	788,148	394,002
Cost of sales	(1,734)	(50,876)	(4,044)
Gross profit	414,536	737,272	389,958
Administrative expenses	(325,860)	(894,390)	(479,611)
Other income	2	4	1
Operating profit/(loss)	88,678	(157,114)	(89,652)
Impairment of goodwill and intangible assets	-	(241,507)	-
Finance costs	(5,127)	(2,319)	-
Profit/(loss) before income tax	83,551	(400,940)	(89,652)
Income tax	(9,699)	-	-
Profit/(loss) for the year from continuing operations	73,852	(400,940)	(89,652)
Discontinued operations
Loss for the period from discontinued operations	-	-	-
Profit/(loss) for the year attributable to owners of the Company	73,852	(400,940)	(89,652)
Earnings per share attributable to owners of the Company
From continuing operations
Basic & diluted (pence per share)	0.03	(0.17)	(0.04)
From discontinued operations
Basic & diluted (pence per share)	(0.00)	(0.00)	(0.00)
Total earnings per share (pence per share)	0.03	(0.17)	(0.04)

Consolidated Balance Sheet · As at 30 June 2026

	30 Jun 2026 £	(Audited) 31 Dec 2025 £	30 Jun 2025 £
Non-current assets
Property, plant and equipment	791	959	752
Goodwill	166,971	165,639	66,280
Intangible assets	544,285	512,419	650,786
Total non-current assets	712,047	679,017	717,818
Current assets
Inventory	47,985	44,905	-
Trade and other receivables	373,343	177,593	198,502
Cash	49,384	112,610	72,359
Assets classified as held for sale	-	-	-
Total current assets	470,712	335,108	270,861
Current liabilities
Trade and other payables	697,594	606,504	475,056
Liabilities directly associated with assets classified as held for sale	-	-	-
Total current liabilities	697,594	606,504	475,056
Net current assets/(liabilities)	(226,882)	(271,396)	(204,195)
NET ASSETS	485,165	407,621	513,623
Equity
Share capital	1,233,549	2,467,098	2,467,098
Share premium	20,695,437	20,695,437	20,695,437
Capital redemption reserve	1,257,165	23,616	23,616
Merger reserve	160,000	160,000	160,000
Convertible loan note reserve	177,446	172,319	-
Share based payment reserve	355,922	349,850	318,075
Foreign currency reserve	15,846	23,353	22,161
Retained losses	(23,410,200)	(23,484,052)	(23,172,764)
Equity attributable to owners of the Company	485,165	407,621	513,623
TOTAL EQUITY	485,165	407,621	513,623

Consolidated Cash Flow Statement · For the six months ended 30 June 2026

	Half year ended 30 Jun 2026 £	(Audited) Full year ended 31 Dec 2025 £	Half year ended 30 Jun 2025 £
Cash flows from operating activities:
Profit/(loss) for the year	73,852	(400,940)	(89,652)
Adjustment for
Depreciation and amortisation	49,025	91,165	39,505
Impairment of intangible assets	-	241,507	-
Share based payment expense	6,072	79,757	47,982
Tax expense	9,699	-	-
Foreign exchange (gain)/loss	(18,658)	60,319	85,350
Finance costs	5,127	2,319	-
(Increase)/ decrease in receivables	(195,748)	24,330	(548)
Increase/(decrease) in payables	83,572	(27,889)	(152,086)
(Increase) /Decrease in inventory	(3,080)	3,768	-
Net cash from/(used in) operating activities	9,861	74,336	(69,449)
Cash flows from investing activities
Acquisition of Kirkstall	-	8,871	-
Tax paid	(2,182)	-	-
Purchase of intangible assets	(70,905)	(264,397)	(151,992)
Net cash used in investing activities	(73,087)	(255,526)	(151,992)
Cash flows from financing activities
Shares issued net of share costs	-	240,300	240,300
Net cash from financing activities	-	240,300	240,300
Net increase/(decrease) in cash and cash equivalents	(63,226)	59,110	18,859
Cash and cash equivalents brought forward	112,610	53,500	53,500
Effects of exchange rate changes on cash and cash equivalents	-	-	-
Cash and cash equivalents carried forward	49,384	112,610	72,359

Annual Report for the Year Ended 31 December 2025, published 30 Apr 26 · read the announcement ↗

Consolidated Income Statement · For the year ended 31 December 2025

	2025 £	2024 £
Continuing operations
Revenue	788,148	750,105
Cost of sales	(50,876)	(7,766)
Gross profit	737,272	742,339
Administrative expenses	(894,390)	(1,069,857)
Impairment of goodwill and intangible assets 10 & 11	(241,507)	-
Other income	4	5
Operating loss	(398,621)	(327,513)
Finance costs	(2,319)	410
Loss before income tax	(400,940)	(327,103)
Income tax	-	-
Loss for the year from continuing operations	(400,940)	(327,103)
Loss for the year attributable to the owners of the Company	(400,940)	(327,103)
Earnings per share attributable to owners of the Company
From continuing operations
Basic and diluted (pence per share)	(0.17)	(0.15)

Consolidated Statement of Financial Position · As at 31 December 2025

	2025 £	2024 £
Non-current assets
Property, plant and equipment	959	942
Goodwill	165,639	72,640
Intangible assets	512,419	604,633
Total non-current assets	679,017	678,215
Current assets
Inventory	44,905	-
Trade and other receivables	177,593	197,954
Cash and cash equivalents	112,610	53,500
Total current assets	335,108	251,454
Current liabilities
Trade and other payables	606,504	627,142
Total current liabilities	606,504	627,142
Net current (liabilities)/assets	(271,396)	(375,688)
NET ASSETS	407,621	302,527
Equity
Share capital	2,467,098	2,217,098
Share premium	20,695,437	20,705,137
Capital redemption reserve	23,616	23,616
Merger reserve	160,000	160,000
Convertible loan note reserve	172,319	-
Share based payment reserve	349,850	270,093
Foreign currency reserve	23,353	9,695
Retained losses	(23,484,052)	(23,083,112)
Equity attributable to owners of the Company	407,621	302,527
TOTAL EQUITY	407,621	302,527

Consolidated Statement of Cash Flows · For the year ended 31 December 2025

	2025 £	2024 £
GROUP
Loss after tax	(400,940)	(327,103)
Adjustment for
Depreciation and amortisation	91,165	54,473
Intangible write down	241,507	-
Decrease/(Increase) in inventory	3,768	-
Share based payment expense	79,757	188,397
Foreign exchange (loss)/ gain	60,319	(22,913)
Finance costs	2,319	(410)
Decrease/(increase) in receivables	24,330	(29,936)
(Decrease)/ increase in payables	(27,889)	1,333
Net cash generated from/(used in) operating activities	74,336	(136,159)
Cash flows used in investing activities
Acquisition of Kirkstall	8,871	-
Purchase of intangible assets	(264,397)	(308,982)
Net cash used in investing activities	(255,526)	(308,982)
Cash flows from financing activities
Shares issued net of share costs	240,300	359,890
Net cash from financing activities	240,300	359,890
Net increase/ (decrease) in cash and cash equivalents	59,110	(85,251)
Cash and cash equivalents brought forward	53,500	138,751
Cash and cash equivalents carried forward	112,610	53,500

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 30 Jun 26), published 29 Jul 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	0.8	0.8	0.8
Gross profit	0.8	0.7	0.7
Operating profit	0.0	(0.2)	(0.3)
Share-based payments	0.0	0.1	0.2
Operating profit to net income
Finance costs	(0.0)	(0.0)	0.0
Profit before tax	(0.2)	(0.4)	(0.3)
Tax	(0.0)	0.0	0.0
Net income (owners)	(0.2)	(0.4)	(0.3)
Per share
EPS basic	(0.1p)	(0.2p)	(0.1p)
EPS diluted	–	(0.2p)	(0.1p)

	H1 26	vs H1 25	H2 25	H1 25
Revenue to operating profit
Revenue	0.4	+6%	0.4	0.4
Gross profit	0.4	+6%	0.3	0.4
Operating profit	0.1	n/m	(0.1)	(0.1)
Share-based payments	0.0	n/m	0.0	0.0
Operating profit to net income
Finance costs	(0.0)	n/m	(0.0)	0.0
Profit before tax	0.1	n/m	(0.3)	(0.1)
Tax	(0.0)	n/m	0.0	0.0
Net income (owners)	0.1	n/m	(0.3)	(0.1)
Per share
EPS basic	0.0p	–	(0.1p)	(0.0p)

	LTM Jun 26	FY 25	FY 24
Operating activities
Cash from operations	0.2	0.1	(0.1)
Tax paid	(0.0)	0.0	–
Investing activities
Capex (intangibles)	(0.2)	(0.3)	(0.3)
Financing activities
Shares issued	0.0	0.2	0.4

	H1 26	vs H1 25	H2 25	H1 25
Operating activities
Cash from operations	0.0	n/m	0.1	(0.1)
Tax paid	(0.0)	n/m	0.0	0.0
Investing activities
Capex (intangibles)	(0.1)	−53%	(0.1)	(0.2)
Financing activities
Shares issued	0.0	n/m	0.0	0.2

	Latest Jun 26	FY 25	FY 24
Non-current assets
Goodwill	0.2	0.2	0.1
Other intangibles	0.5	0.5	0.6
Property, plant & equipment	0.0	0.0	0.0
Current assets
Inventories	0.0	0.0	0.0
Trade receivables	0.4	0.2	0.2
Cash	0.0	0.1	0.1
Current assets	0.5	0.3	0.3
Current liabilities
Trade payables	0.7	0.6	0.6
Current liabilities	0.7	0.6	0.6
Equity
Total equity	0.5	0.4	0.3

	H1 26	H2 25	H1 25	H2 24
Non-current assets
Goodwill	0.2	0.2	0.1	0.1
Other intangibles	0.5	0.5	0.7	0.6
Property, plant & equipment	0.0	0.0	0.0	0.0
Current assets
Inventories	0.0	0.0	–	0.0
Trade receivables	0.4	0.2	0.2	0.2
Cash	0.0	0.1	0.1	0.1
Current assets	0.5	0.3	0.3	0.3
Current liabilities
Trade payables	0.7	0.6	0.5	0.6
Current liabilities	0.7	0.6	0.5	0.6
Equity
Total equity	0.5	0.4	0.5	0.3

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.