Likewise Group

LIKE · AIM · Consumer Products and Services · mcap £163m · 44.6p

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Financials · LTM to 30 Jun 26

Source: results 28 Sep 26 ↗

Revenue: £175m
Operating profit: £3.6m
Net income: £1.5m
Free cash flow: −£4.2m
Net debt: £12.3m
Market cap: £164m
EV / EBIT: 48.5×
FCF yield: −2.6%
Price / book: 3.5×

Latest half-year · H1 26 vs H1 25 results 28 Sep 26 ↗

Revenue: £89.9m
Operating profit: £1.9m
Net income: £812k
Cash from operations: £4.1m

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

As reported Key figures

Income statement Balance sheet Cash flow

Annual Half-yearly

Every line as the company printed it, newest first – each period in the latest version the company published (restated figures where a later report restated them), in its own currency and units. Italic = calculated (H2 = full year − first half). The column headings link to the announcements.

Latest report: H1 26 (six months to 30 Jun 26), published 28 Sep 26 · read the results ↗

	FY 25 source	FY 24 source
Revenue	163,095,329	149,793,661
Cost of sales	(112,361,004)	(103,777,804)
Gross profit	50,734,325	46,015,857
Distribution costs	(21,524,795)	(19,112,029)
Administrative expenses	(26,345,995)	(25,033,892)
Operating profit	2,863,535	1,869,936
Interest income	58,910	24,027
Finance costs	(1,825,153)	(1,849,611)
Revaluation of deferred consideration	-	(18,885)
Profit before taxation	1,097,292	25,467
Income tax (charge)/credit	(208,485)	749,135
Profit for the year	888,807	774,602
Other comprehensive income
Items that will not be reclassified to profit or loss Revaluation of property, plant and equipment	5,477,837	308,659
Actuarial gain on defined benefit pension scheme	70,000	450,000
Tax relating to items not reclassified	(1,362,385)	(220,924)
Total items that will not be reclassified to profit or loss	4,185,452	537,735
Items that may be reclassified to profit or loss - Exchange (losses)/gains arising on translation of foreign operations	14,846	(11,936)
Total items that may be reclassified to profit or loss	14,846	(11,936)
Total other comprehensive income for the year	4,200,298	525,799
Total comprehensive income for the year	5,089,105	1,300,401
Total other comprehensive income	2025	2024
Note Pence per share Pence per share
Earnings per share
Basic	0.36	0.32
Diluted	0.34	0.31

	30 Jun 26 source	31 Dec 25 source	31 Dec 24 source
Assets
Non-current assets
Goodwill	5,624,284	–	–
Other intangible assets	3,214,349	–	–
Property, plant and equipment	44,041,492	55,035,645	48,601,857
Right-of-use assets	15,025,267	–	–
Retirement benefit surplus	520,000	520,000	450,000
	–	64,564,613	58,453,037
Current assets Inventories	–	22,670,460	20,042,078
Total non-current assets	68,425,392	–	–
Current assets
Inventories	25,217,314	–	–
Trade and other receivables	26,277,110	21,260,288	19,235,903
Cash and cash equivalents	3,646,591	3,969,812	2,199,078
	–	47,900,560	41,477,059
Current liabilities Trade and other payables	–	31,279,698	26,773,525
Current tax liabilities	–	-	15,107
Borrowings	–	9,669,420	7,108,326
Total current assets	55,141,015	–	–
Total assets	123,566,407	–	–
Liabilities
Non-current liabilities Loans and borrowings	(4,808,031)	–	–
Lease liabilities	(16,259,281)	4,411,891	4,642,269
	–	45,361,009	38,539,227
Net current assets	–	2,539,551	2,937,832
Non-current liabilities Borrowings	–	2,115,356	2,235,997
Deferred tax liability	(3,113,633)	–	–
Total liabilities	(24,180,945)	–	–
Current liabilities Trade and other liabilities	(37,865,802)	–	–
Loans and borrowings	(11,153,685)	–	–
Lease liabilities	(4,123,104)	17,075,068	18,140,677
Deferred tax liabilities	–	2,923,155	1,337,048
	–	22,113,579	21,713,722
Total liabilities	(53,142,591)	–	–
Total liabilities	(77,323,536)	–	–
Net assets	46,242,871	44,990,585	39,677,147
Equity Called up share capital	–	2,529,835	2,474,835
Share premium account	–	18,989,870	17,677,390
Equity
Share capital	2,529,835	–	–
Share premium	18,989,870	–	–
Treasury shares	(384,000)	(461,038)	(58,584)
EBT Reserve	(314,017)	(314,017)	(375,060)
Warrant reserve	128,170	128,170	128,170
Share option reserve	849,625	777,140	610,698
Revaluation reserve	7,002,351	6,860,085	2,777,172
Foreign exchange reserve	(35,864)	(44,592)	(59,438)
Retained earnings	17,476,901	16,525,132	16,501,964
Total equity	46,242,871	44,990,585	39,677,147
30 June 30 June
Total 30 June 30 June	2026	–	–
Cash flows from operating activities £ £
Profit for the period	812,040	–	–
Adjustments for
Depreciation and amortisation	3,044,458	–	–
Profit on disposal of tangible fixed assets	(6,450)	–	–
Finance income	(34,210)	–	–
Finance costs	959,022	–	–
Deferred Taxation	190,478	–	–
Share based payment charge	124,438	–	–
Net foreign exchange (profit)/ loss	(2,369)	–	–
Total adjustments for	5,087,407	–	–
Movements in working capital
Increase in inventories	(2,546,854)	–	–
Increase in trade and other receivables	(5,016,822)	–	–
Increase in trade and other payables	6,586,104	–	–
Cash flows from operations	4,109,835	–	–
Income tax received	-	–	–
Net cash from operating activities	4,109,835	–	–
Cash flow from investing activities
Purchase of property, plant and equipment*	(5,831,661)	–	–
Purchase of intangibles	(100,541)	–	–
Proceeds from disposal of property, plant and equipment	3,000	–	–
Interest received	34,210	–	–
Net cash used in investing activities	(5,894,992)	–	–
Cash flows from financing activities
Interest paid	(463,246)	–	–
Consideration received on share awards settled from Treasury	77,038	–	–
Consideration received on shares settled from EBT	-	–	–
Purchase of own shares	-	–	–
Increase in invoice discounting	798,787	–	–
Repayment of lease liabilities	(2,317,700)	–	–
Net drawdown on trade loan facility	578,957	–	–
New loan fund received	2,850,000	–	–
Repayment of loans	(50,803)	–	–
Net cash from / ( used in) financing activities	1,473,033	–	–
Net increase/( decrease) in cash and cash equivalents	(312,124)	–	–
Cash and cash equivalents at the beginning of financial period	3,969,812	–	–
Effect of foreign exchange rates	(11,097)	–	–
Cash and cash equivalents at end of financial period	3,646,591	–	–
Comprising
Cash at bank	3,646,591	–	–
Non-current assets Goodwill	–	5,624,284	5,624,284
Intangible assets	–	3,384,684	3,776,896

	30 Jun 26 source	31 Dec 25 source	30 Jun 25 source	31 Dec 24 source
Assets
Non-current assets
Goodwill	5,624,284	–	5,624,284	–
Other intangible assets	3,214,349	–	3,384,684	–
Property, plant and equipment	44,041,492	55,035,645	38,852,528	48,601,857
Right-of-use assets	15,025,267	–	16,183,117	–
Retirement benefit surplus	520,000	520,000	520,000	450,000
	–	64,564,613	–	58,453,037
Current assets Inventories	–	22,670,460	–	20,042,078
Total non-current assets	68,425,392	–	64,564,613	–
Current assets
Inventories	25,217,314	–	22,670,460	–
Trade and other receivables	26,277,110	21,260,288	21,260,288	19,235,903
Cash and cash equivalents	3,646,591	3,969,812	3,969,812	2,199,078
	–	47,900,560	–	41,477,059
Current liabilities Trade and other payables	–	31,279,698	–	26,773,525
Current tax liabilities	–	-	–	15,107
Borrowings	–	9,669,420	–	7,108,326
Total current assets	55,141,015	–	47,900,560	–
Total assets	123,566,407	–	112,465,173	–
Liabilities
Non-current liabilities Loans and borrowings	(4,808,031)	–	(2,115,356)	–
Lease liabilities	(16,259,281)	4,411,891	(17,075,068)	4,642,269
	–	45,361,009	–	38,539,227
Net current assets	–	2,539,551	–	2,937,832
Non-current liabilities Borrowings	–	2,115,356	–	2,235,997
Deferred tax liability	(3,113,633)	–	(2,923,155)	–
Total liabilities	(24,180,945)	–	(22,113,579)	–
Current liabilities Trade and other liabilities	(37,865,802)	–	(31,279,698)	–
Loans and borrowings	(11,153,685)	–	(9,669,420)	–
Lease liabilities	(4,123,104)	17,075,068	(4,411,891)	18,140,677
Deferred tax liabilities	–	2,923,155	–	1,337,048
	–	22,113,579	–	21,713,722
Total liabilities	(53,142,591)	–	(45,361,009)	–
Total liabilities	(77,323,536)	–	(67,474,588)	–
Net assets	46,242,871	44,990,585	44,990,585	39,677,147
Equity Called up share capital	–	2,529,835	–	2,474,835
Share premium account	–	18,989,870	–	17,677,390
Equity
Share capital	2,529,835	–	2,529,835	–
Share premium	18,989,870	–	18,989,870	–
Treasury shares	(384,000)	(461,038)	(461,038)	(58,584)
EBT Reserve	(314,017)	(314,017)	(314,017)	(375,060)
Warrant reserve	128,170	128,170	128,170	128,170
Share option reserve	849,625	777,140	777,140	610,698
Revaluation reserve	7,002,351	6,860,085	6,860,085	2,777,172
Foreign exchange reserve	(35,864)	(44,592)	(44,592)	(59,438)
Retained earnings	17,476,901	16,525,132	16,525,132	16,501,964
Total equity	46,242,871	44,990,585	44,990,585	39,677,147
30 June 30 June
Total 30 June 30 June	2026	–	2025	–
Cash flows from operating activities £ £
Profit for the period	812,040	–	229,696	–
Adjustments for
Depreciation and amortisation	3,044,458	–	2,922,413	–
Profit on disposal of tangible fixed assets	(6,450)	–	(35,144)	–
Finance income	(34,210)	–	(22,159)	–
Finance costs	959,022	–	957,603	–
Deferred Taxation	190,478	–	-	–
Share based payment charge	124,438	–	120,874	–
Net foreign exchange (profit)/ loss	(2,369)	–	1,070	–
Total adjustments for	5,087,407	–	4,174,353	–
Movements in working capital
Increase in inventories	(2,546,854)	–	(2,718,025)	–
Increase in trade and other receivables	(5,016,822)	–	(2,316,717)	–
Increase in trade and other payables	6,586,104	–	6,064,772	–
Cash flows from operations	4,109,835	–	5,204,383	–
Income tax received	-	–	-	–
Net cash from operating activities	4,109,835	–	5,204,383	–
Cash flow from investing activities
Purchase of property, plant and equipment*	(5,831,661)	–	(2,275,658)	–
Purchase of intangibles	(100,541)	–	(62,320)	–
Proceeds from disposal of property, plant and equipment	3,000	–	44,938	–
Interest received	34,210	–	22,159	–
Net cash used in investing activities	(5,894,992)	–	(2,270,881)	–
Cash flows from financing activities
Interest paid	(463,246)	–	(371,347)	–
Consideration received on share awards settled from Treasury	77,038	–	-	–
Consideration received on shares settled from EBT	-	–	59,400	–
Purchase of own shares	-	–	(402,454)	–
Increase in invoice discounting	798,787	–	927,703	–
Repayment of lease liabilities	(2,317,700)	–	(2,830,855)	–
Net drawdown on trade loan facility	578,957	–	524,153	–
New loan fund received	2,850,000	–	-	–
Repayment of loans	(50,803)	–	(28,849)	–
Net cash from / ( used in) financing activities	1,473,033	–	(2,122,249)	–
Net increase/( decrease) in cash and cash equivalents	(312,124)	–	811,253	–
Cash and cash equivalents at the beginning of financial period	3,969,812	–	2,199,078	–
Effect of foreign exchange rates	(11,097)	–	(25,024)	–
Cash and cash equivalents at end of financial period	3,646,591	–	2,985,307	–
Comprising
Cash at bank	3,646,591	–	2,985,307	–
Non-current assets Goodwill	–	5,624,284	–	5,624,284
Intangible assets	–	3,384,684	–	3,776,896

	FY 25 source	FY 24 source
Profit for the year before taxation	1,097,292	25,467
Adjustments for: Finance costs	1,825,153	1,849,611
Finance income	(58,910)	(24,027)
Gain on disposal of property, plant and equipment	(77,019)	(20,634)
Amortisation and impairment of intangible assets	497,092	464,121
Depreciation and impairment of property, plant and equipment	5,462,740	5,050,181
Foreign exchange gains on cash equivalents	4,877	10,522
Revaluation of consideration	-	18,885
Equity settled share based payment expense/(credit)	182,462	(26,034)
Decrease in provisions	-	(45,103)
Movements in working capital: (Increase)/decrease in inventories	(2,628,382)	211,721
Increase in trade and other receivables	(2,024,385)	(1,555,918)
Increase in trade and other payables	4,506,173	1,258,069
Cash generated from operations	8,787,093	7,216,861
Income taxes refunded	658	13,416
Net cash inflow from operating activities	8,787,751	7,230,277
Investing activities
Purchase of intangible assets	(104,880)	(302,520)
Purchase of property, plant and equipment	(3,256,180)	(1,392,423)
Proceeds from disposal of property, plant and equipment	73,135	117,898
Interest received	58,910	24,027
Cash settlement in lieu of share exercise	-	(85,858)
Deferred consideration paid	-	(4,269,400)
Net cash used in investing activities	(3,229,015)	(5,908,276)
Financing activities
Net proceeds from issue of shares	1,336,970	346,900
Purchase of treasury shares	(402,454)	(58,584)
Proceeds from transfer of shares from EBT	60,000	(405,570)
Increase in invoice discounting	1,785,013	1,847,378
Trade loan received	762,457	-
Repayment of bank loans	(107,017)	(118,577)
Payment of lease liabilities	(5,484,527)	(4,718,625)
Interest paid	(795,240)	(785,928)
Dividends paid to equity shareholders	(952,645)	(916,688)
Net cash used in financing activities	(3,797,443)	(4,809,694)
Net increase/ (decrease) in cash and cash equivalents	1,761,293	(3,487,693)
Total financing activities	2025	2024
Note £ £ £ £
Cash and cash equivalents at beginning of year	2,199,078	5,709,229
Effect of foreign exchange rates	9,441	(22,458)
Cash and cash equivalents at end of year	3,969,812	2,199,078

	LTM Jun 26	FY 25	FY 24
Revenue to operating profit
Revenue	175.1	163.1	149.8
Gross profit	55.2	50.7	46.0
Adjusted EBITDA	–	10.4	8.8
Operating profit	3.6	2.9	1.9
Share-based payments	0.2	0.2	(0.0)
Operating profit to net income
Finance costs	(1.8)	(1.8)	(1.8)
Profit before tax	1.9	1.1	0.0
Tax	(0.4)	(0.2)	0.7
Net income (owners)	1.5	0.9	0.8
Per share
EPS basic	0.6p	0.4p	0.3p
EPS diluted	0.6p	0.3p	0.3p
Dividend per share	–	0.4p	–

	H1 26	vs H1 25	H2 25	H1 25
Revenue to operating profit
Revenue	89.9	+15%	85.1	77.9
Gross profit	28.8	+18%	26.3	24.4
Operating profit	1.9	+65%	1.7	1.2
Share-based payments	0.1	+3%	0.1	0.1
Operating profit to net income
Finance costs	(1.0)	0%	(0.9)	(1.0)
Profit before tax	1.0	+336%	0.9	0.2
Tax	(0.2)	n/m	(0.2)	0.0
Net income (owners)	0.8	+254%	0.7	0.2
Per share
EPS basic	0.3p	–	0.3p	0.1p
EPS diluted	0.3p	–	0.3p	0.1p

	LTM Jun 26	FY 25	FY 24
Operating activities
Cash from operations	7.7	8.8	7.2
Interest paid	(0.9)	(0.8)	(0.8)
Investing activities
Capex (PP&E)	(6.8)	(3.3)	(1.4)
Capex (intangibles)	(0.1)	(0.1)	(0.3)
Financing activities
Lease principal paid	(5.0)	(5.5)	(4.7)
Dividends paid	–	(1.0)	(0.9)
Share buybacks	0.0	(0.4)	(0.1)
Shares issued	–	1.3	0.3

	H1 26	vs H1 25	H2 25	H1 25
Operating activities
Cash from operations	4.1	−21%	3.6	5.2
Interest paid	(0.5)	+25%	(0.4)	(0.4)
Investing activities
Capex (PP&E)	(5.8)	+156%	(1.0)	(2.3)
Capex (intangibles)	(0.1)	n/m	(0.0)	(0.1)
Financing activities
Lease principal paid	(2.3)	−18%	(2.7)	(2.8)
Share buybacks	0.0	n/m	0.0	(0.4)

	30 Jun 26	31 Dec 25	31 Dec 24
Non-current assets
Goodwill	5.6	5.6	5.6
Other intangibles	3.2	3.4	3.8
Property, plant & equipment	44.0	38.9^r	48.6
Current assets
Inventories	25.2	22.7	20.0
Trade receivables	26.3	21.3	19.2
Cash	3.6	4.0	2.2
Total assets	123.6	112.5	–
Current liabilities
Trade payables	37.9	31.3^r	26.8
Borrowings, current	11.2	9.7^r	7.1
Lease liabilities, current	4.1	4.4^r	4.6
Non-current liabilities
Borrowings, non-current	4.8	2.1^r	2.2
Lease liabilities, non-current	16.3	17.1^r	18.1
Pension surplus / (deficit)	0.5	0.5	0.5
Total liabilities	77.3	67.5	–
Equity
Total equity	46.2	45.0	39.7
Net cash and other figures
Treasury shares	-0.4m	-0.5m	–

	30 Jun 26	31 Dec 25	31 Dec 24
Non-current assets
Goodwill	5.6	5.6	5.6
Other intangibles	3.2	3.4	3.8
Property, plant & equipment	44.0	38.9^r	48.6
Current assets
Inventories	25.2	22.7	20.0
Trade receivables	26.3	21.3	19.2
Cash	3.6	4.0	2.2
Total assets	123.6	112.5	–
Current liabilities
Trade payables	37.9	31.3^r	26.8
Borrowings, current	11.2	9.7^r	7.1
Lease liabilities, current	4.1	4.4^r	4.6
Non-current liabilities
Borrowings, non-current	4.8	2.1^r	2.2
Lease liabilities, non-current	16.3	17.1^r	18.1
Pension surplus / (deficit)	0.5	0.5	0.5
Total liabilities	77.3	67.5	–
Equity
Total equity	46.2	45.0	39.7
Net cash and other figures
Treasury shares	-0.4m	-0.5m	–

Read automatically from each results announcement. Check the source before relying on a figure.

Company filings. Not investment advice.