Primorus Investments

PRIM · AIM · Financial Services · mcap £4.2m · 3.4p

Beta Briefing, track record and signals & risks are not ready for Primorus Investments yet.

We follow 817 UK small caps and every one of their announcements – often hundreds per company. 61 companies are already wired into a briefing: browse them.

Financials · LTM to 31 Dec 25

Source: results 02 Jun 26 ↗

Revenue: –
Operating profit: £878k
Net income: £902k
Free cash flow: −£596k
Net cash: £19k
Market cap: £4.2m
EV / EBIT: 4.8×
FCF yield: −14.1%
Price / book: 0.7×

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

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: FY 25 (twelve months to 31 Dec 25), published 02 Jun 26 · read the results ↗

	FY 25£000 source	FY 24£000 source
Income
Realised (loss)/gain on financial investments	(243)	3,168
Unrealised gain on financial investments	1,263	233
Gross Profit	1,020	3,401
Operating expenses
Administrative expenses	(390)	(720)
Impairment reversal/(charge) of financial investments	248	-
Operating Profit	878	2,681
Other Income	24	-
Finance income	-	17
Finance costs	-	(9)
Profit before tax	902	2,689
Taxation	-	-
Profit for the year	902	2,689
Other comprehensive income for the year net of tax	-	-
Total comprehensive income	902	2,689
Earnings per share attributable to the ordinary equity holders of the Company
Total earnings per share attributable to the ordinary equity holders of the Company	2025	2024
Pence Pence
Basic and diluted profit per share	0.674	1.923

	31 Dec 25£000 source	31 Dec 24£000 source
ASSETS
Non-Current Assets
Financial Investments	5	4,733
Current Assets
Financial Investments	1,007	1,054
Trade and other receivables	324	101
Bank and cash balances	19	42
Total current Assets	1,350	1,197
Total Assets	6,259	5,930
LIABILITIES
Current Liabilities
Trade and other payables	142	142
Total Liabilities	142	142
Net Assets	6,117	5,788
EQUITY
Issued capital and reserves
Share capital	280	280
Treasury shares	(573)	-
Retained earnings	6,410	5,508
Total Equity	6,117	5,788

	FY 25£000 source	FY 24£000 source
Cash Flows from Operating Activities
Operating profit	2,681	–
Adjustments for
Loss/(Profit) on disposal of financial investments	(3,168)	–
Fair value movements on financial investments	(233)	–
Impairment provision on unlisted investments	-	–
Net foreign exchange (gain)/loss	163	–
Total adjustments for	(557)	–
Movement in working capital
(Increase) in trade and other receivables	(89)	–
(Decrease) in trade and other payables	(2)	–
Cash used in operations	(648)	–
Income taxes paid	-	–
Net cash used in operating activities	(648)	–
Cash flows from investing activities
Proceeds from sale of financial investments	6,121	–
Purchase of financial investments	(4,116)	–
Net cash from investing activities	2,005	–
Cash flows from financing activities
Dividends paid	(2,098)	–
Purchase of own shares	-	–
Finance income	17	–
Finance cost	(9)	–
Net cash used in financing activities	(2,090)	–
Net decrease in cash and cash equivalents	(733)	–
Cash and Cash Equivalents at beginning of year	775	–
Cash and Cash Equivalents at end of year	42	–
The notes form part of these financial statements.
1. Accounting Policies
Basis of Preparation
The Company meets the definition of an investment company.
Going Concern
2. Financial investments
Total 2. Financial investments	£000	£000
Level 1 Level 2 Level 3 Total
Fair Value at 31 December 2023	-	4,554
Additions	-	4,116
Transfer	-	-
Fair value changes	-	233
Profit on disposals	-	3,168
Disposal	-	(6,121)
Foreign Exchange	-	(163)
Fair Value at 31 December 2024	-	5,787
Additions	-	1,396
Transfer	708	-
Fair value changes	1,270	1,263
Reversal of impairment	167	248
(Loss)/Profit on disposals	-	(243)
Disposal	-	(2,542)
Foreign Exchange	-	7
Fair Value at 31 December 2025	2,145	5,916
The 2025 financial assets are split as follows
Current assets - listed	-	976
Current assets - unlisted	31	31
Non-current assets - unlisted	2,114	4,909
Total	2,145	5,916
The 2024 financial assets are split as follows
Current assets - listed	-	1,054
Non-current assets - listed	-	1,314
Non-current assets - unlisted	-	3,419
Total	-	5,787
Financial investments (continued)
£000 £000 £000 £000 Level 1 Level 2 Level 3 Total
Profit on investments held at fair value through profit or loss for 2025
Fair value (loss)/gain on investments	1,270	1,263
Reversal of impairment	167	248
Realised (loss)/gain on disposal of investments	-	(243)
Net profit on investments held at fair value through profit or loss	1,437	1,268
£000 £000 £000 £000 Level 1 Level 2 Level 3 Total
Profit on investments held at fair value through profit or loss for 2024
Fair value gain on investments	-	233
Realised gain on disposal of investments	-	3,168
Net gain on investments held at fair value through profit or loss	-	3,401

	FY 25	FY 24
Revenue to operating profit
Gross profit	1.0	3.4
Operating profit	0.9	2.7
Operating profit to net income
Finance costs	0.0	(0.0)
Profit before tax	0.9	2.7
Net income (owners)	0.9	2.7
Per share
EPS basic	0.7p	1.9p
EPS diluted	0.7p	1.9p

	FY 25	FY 24
Operating activities
Cash from operations	(0.6)	(0.6)
Tax paid	0.0	0.0
Financing activities
Dividends paid	0.0	(2.1)
Share buybacks	(0.6)	0.0

	31 Dec 25	31 Dec 24
Non-current assets
Non-current assets	4.9	4.7
Current assets
Trade receivables	0.3	0.1
Cash	0.0	0.0
Current assets	1.4	1.2
Total assets	6.3	5.9
Current liabilities
Trade payables	0.1	0.1
Current liabilities	0.1	0.1
Non-current liabilities
Non-current liabilities	0.0	0.0
Total liabilities	0.1	0.1
Equity
Total equity	6.1	5.8
Net cash and other figures
Net asset value	6.1	5.8
Treasury shares	-0.6m	0.0m

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

Company filings. Not investment advice.