Record

REC · Main Market · Financial Services · mcap £84m · 43.0p

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Financials · LTM to 31 Mar 26

Source: results 19 Jun 26 ↗

Revenue: £40.1m
Operating profit: £10.0m
Net income: £7.7m
Free cash flow: £7.7m
Net cash: £13.0m
Market cap: £85.6m
EV / EBIT: 7.3×
FCF yield: +9.0%
Price / book: 3.1×

Latest half-year · H1 Sep 25 vs H1 Sep 24 results 07 Nov 25 ↗

Revenue: £19.2m
Operating profit: £4.5m
Net income: £3.7m
Cash from operations: £3.3m

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 in the results of each period, newest first. Italic = calculated (H2 = full year − first half). The column headings link to the announcements.

Latest report: FY Mar 26 (twelve months to 31 Mar 26), published 19 Jun 26 · read the results ↗

	FY Mar 26£'000	FY Mar 25£'000
Revenue	40,096	41,615
Cost of sales	(186)	(472)
Gross profit	39,910	41,143
Operating expenses	(30,382)	(30,845)
Share of profit/(loss) of joint venture	50	(4)
Other income	437	364
Operating profit	10,015	10,658
Finance income	201	446
Finance expense	(397)	(162)
Profit before tax	9,819	10,942
Taxation	(2,793)	(1,837)
Profit after tax	7,026	9,105
Items that may be reclassified to the income statement
Foreign exchange (loss)/gain on translation of foreign operations	(86)	55
Other comprehensive (loss)/income	(86)	55
Total comprehensive income for the year	6,940	9,160
Profit after tax for the year attributable to
Equity holders of Record plc	7,657	9,719
Non-controlling interest	(631)	(614)
Total profit after tax for the year attributable to	7,026	9,105
Other comprehensive (loss)/income for the year attributable to
Equity holders of Record plc	(45)	31
Non-controlling interest	(41)	24
Total other comprehensive (loss)/income for the year attributable to	(86)	55
Total comprehensive income for the year attributable to
Equity holders of Record plc	7,612	9,750
Non-controlling interest	(672)	(590)
	6,940	9,160
Earnings per share attributable to the equity holders of Record plc
Basic earnings per share	3.92p	5.03p
Diluted earnings per share	3.83p	4.94p

	H2 Mar 26£'000	H1 Sep 25£'000	H2 Mar 25£'000	H1 Sep 24£'000
Revenue	20,896	19,200	20,500	21,115
Cost of sales	(126)	(60)	(296)	(176)
Gross profit	20,770	19,140	20,204	20,939
Administrative expenditure	–	(14,797)	–	(15,379)
Loss on share of joint venture	–	-	–	-
Other income/(expense)	–	144	–	60
Operating profit	5,528	4,487	5,038	5,620
Finance income	59	142	152	294
Finance expense	(222)	(175)	(157)	(5)
Profit before tax	5,365	4,454	5,033	5,909
Taxation	(1,617)	(1,176)	(181)	(1,656)
Profit after tax	3,748	3,278	4,852	4,253
Foreign exchange gains on translation of foreign operations	–	(98)	–	77
Other reclassifiable comprehensive income	–	(98)	–	77
Total comprehensive income for the period net of tax	–	3,180	–	4,330
Equity holders of the parent	–	3,747	–	4,964
Non-controlling interests	–	(469)	–	(711)
Total profit for the period attributable to	–	3,278	–	4,253
Equity holders of the parent	–	(58)	–	45
Non-controlling interests	–	(40)	–	32
Total other comprehensive income for the period attributable to	–	(98)	–	77
Equity holders of the parent	–	3,689	–	5,009
Non-controlling interests	–	(509)	–	(679)
	–	3,180	–	4,330
Basic earnings per share (pence per share)	–	1.93	–	2.58
Diluted earnings per share (pence per share)	–	1.87	–	2.53

	FY Mar 26£'000	FY Mar 25£'000
Non ‑ current assets
Intangible assets	772	358
Right ‑ of ‑ use assets	6,143	7,007
Property, plant and equipment	1,918	2,147
Investments	3,484	4,123
Investments in joint ventures	50	-
Deferred tax assets	1,731	1,365
Total non ‑ current assets	14,098	15,000
Current assets
Trade and other receivables	13,425	13,729
Corporation tax assets	47	289
Derivative financial assets	-	84
Money market instruments	-	1,500
Cash and cash equivalents	13,027	11,798
Total current assets	26,499	27,400
Total assets	40,597	42,400
Current liabilities
Trade and other payables	(5,007)	(5,739)
Corporation tax liabilities	(468)	(51)
Lease liabilities	(457)	(263)
Provisions	(109)	(186)
Derivative financial liabilities	(71)	-
Total current liabilities	(6,112)	(6,239)
Non-current liabilities
Lease liabilities	(6,152)	(6,842)
Provisions	(250)	(250)
Deferred tax liabilities	(276)	-
Total non-current liabilities	(6,678)	(7,092)
Total net assets	27,807	29,069
Equity
Share capital	50	50
Share premium	1,809	1,809
Capital redemption reserve	26	26
Foreign currency translation reserve	(1)	44
Retained earnings	25,317	27,131
Equity attributable to the equity holders of Record plc	27,201	29,060
Non-controlling interests	606	9
Total equity	27,807	29,069

	H2 Mar 26£'000	H1 Sep 25£'000	H2 Mar 25£'000	H1 Sep 24£'000
Non ‑ current assets
Intangible assets	772	589	358	125
Right ‑ of ‑ use assets	6,143	6,551	7,007	535
Property, plant and equipment	1,918	2,090	2,147	84
Investments	3,484	4,172	4,123	3,873
Investments in joint ventures	50	–	-	–
Deferred tax assets	1,731	1,526	1,365	346
Total non ‑ current assets	14,098	14,928	15,000	4,963
Current assets
Trade and other receivables	13,425	14,521	13,729	13,653
Corporation tax assets	47	288	289	-
Derivative financial assets	-	-	84	254
Money market instruments	-	-	1,500	4,422
Cash and cash equivalents	13,027	11,378	11,798	9,883
Total current assets	26,499	26,187	27,400	28,212
Total assets	40,597	41,115	42,400	33,175
Current liabilities
Trade and other payables	(5,007)	(5,636)	(5,739)	(4,600)
Corporation tax liabilities	(468)	(39)	(51)	(164)
Lease liabilities	(457)	(695)	(263)	(218)
Provisions	(109)	(161)	(186)	-
Derivative financial liabilities	(71)	(39)	-	(4)
Total current liabilities	(6,112)	(6,570)	(6,239)	(4,986)
Non-current liabilities
Lease liabilities	(6,152)	(6,499)	(6,842)	(324)
Provisions	(250)	(250)	(250)	(122)
Deferred tax liabilities	(276)	–	-	–
Total non-current liabilities	(6,678)	(6,749)	(7,092)	(446)
Total liabilities	–	(13,319)	–	(5,432)
Total net assets	27,807	27,796	29,069	27,743
Issued share capital	–	50	–	50
Share premium account	–	1,809	–	1,809
Equity
Share capital	50	–	50	–
Share premium	1,809	–	1,809	–
Capital redemption reserve	26	26	26	26
Foreign currency translation reserve	(1)	(14)	44	58
Retained earnings	25,317	25,939	27,131	26,455
Equity attributable to the equity holders of the parent	–	27,810	–	28,398
Equity attributable to the equity holders of Record plc	27,201	–	29,060	–
Non-controlling interests	606	(14)	9	(655)
Total equity	27,807	27,796	29,069	27,743

	FY Mar 26£'000	FY Mar 25£'000
Net cash inflow from operating activities	9,204	7,346
Cash flows from investing activities
Purchase of intangible assets	(508)	(365)
Purchase of property, plant and equipment	(165)	(2,118)
Purchase of investments	(48)	(60)
Sale of investment in subsidiary	-	4
Redemption of investments	1,038	1,120
Purchase of money market instruments	-	(4,922)
Disposal of money market instruments	1,500	12,952
Interest received	201	479
Net cash inflow from investing activities	2,018	7,090
Cash flows from financing activities
Lease principal payments	(674)	(217)
Lease interest payments	(156)	(15)
Proceeds from share issue to NCI	-	24
Purchase of own shares	-	(325)
Dividends paid to equity shareholders	(9,078)	(10,049)
Net cash outflow from financing activities	(9,908)	(10,582)
Net increase in cash and cash equivalents in the year	1,314	3,854
Exchange loss	(85)	(11)
Cash and cash equivalents at the beginning of the year	11,798	7,955
Cash and cash equivalents at the end of the year	13,027	11,798
Closing cash and cash equivalents consist of
Cash	8,257	6,739
Cash equivalents	4,770	5,059
Cash and cash equivalents	13,027	11,798

	H2 Mar 26£'000	H1 Sep 25£'000	H2 Mar 25£'000	H1 Sep 24£'000
Profit after tax	–	3,278	–	4,253
Non-cash adjustments	–	2,275	–	2,295
Change in working capital	–	(918)	–	(960)
Cash generated from operations	–	4,635	–	5,588
Corporation tax (paid)	–	(1,286)	–	(3,499)
Net cash inflow from operating activities	5,855	3,349	5,257	2,089
Purchase of intangible assets	(223)	(285)	(242)	(123)
Purchase of property, plant and equipment	(14)	(151)	(2,090)	(28)
Purchase of investments	(48)	-	(33)	(27)
Sale of investment in subsidiary	-	-	4	-
Redemption of other investments	–	76	–	1,124
Purchase of money market instruments	-	-	(2,999)	(1,923)
Disposal of money market instruments	-	1,500	5,922	7,030
Interest received	59	142	154	325
Net cash inflow from investing activities	736	1,282	712	6,378
Lease principal payments	(584)	(90)	(144)	(73)
Lease interest payments	(153)	(3)	(10)	(5)
Proceeds from issue of shares in subsidiary	–	-	–	25
Purchase of own shares	-	-	-	(325)
Dividend paid to equity shareholders	–	(4,880)	–	(5,881)
Cash outflow from financing activities	–	(4,973)	–	(6,259)
Net (decrease)/increase in cash and cash equivalents	–	(342)	–	2,208
Exchange (losses)/gains	–	(78)	–	(280)
Cash and cash equivalents at the beginning of the period	–	11,798	–	7,955
Cash and cash equivalents at the end of the period	–	11,378	–	9,883
Cash	771	7,486	(622)	7,361
Cash equivalents	878	3,892	2,537	2,522
Cash and cash equivalents at the end of the period	–	11,378	–	9,883

	FY Mar 26	FY Mar 25
Revenue to operating profit
Revenue	40.1	41.6
Gross profit	39.9	41.1
Operating profit	10.0	10.7
Share-based payments	–	1.2
Operating profit to net income
Finance costs	(0.4)	(0.2)
Profit before tax	9.8	10.9
Tax	(2.8)	(1.8)
Net income (owners)	7.7	9.7
Per share
EPS basic	3.9p	5.0p
EPS diluted	3.8p	4.9p
Dividend per share	3.6p	4.7p

	H2 Mar 26	H1 Sep 25	H2 Mar 25	H1 Sep 24
Revenue to operating profit
Revenue	20.9	19.2	20.5	21.1
Gross profit	20.8	19.1	20.2	20.9
Operating profit	5.5	4.5	5.0	5.6
Share-based payments	–	0.5	0.5	0.8
Operating profit to net income
Finance costs	(0.2)	(0.2)	(0.2)	(0.0)
Profit before tax	5.4	4.5	5.0	5.9
Tax	(1.6)	(1.2)	(0.2)	(1.7)
Net income (owners)	3.9	3.7	4.8	5.0
Per share
EPS basic	2.0p	1.9p	2.5p	2.6p
EPS diluted	2.0p	1.9p	2.4p	2.5p

	FY Mar 26	FY Mar 25
Operating activities
Cash from operations	9.2	7.3
Tax paid	–	(5.2)
Investing activities
Capex (PP&E)	(0.2)	(2.1)
Capex (intangibles)	(0.5)	(0.4)
Financing activities
Lease principal paid	(0.7)	(0.2)
Lease interest paid	(0.2)	(0.0)
Dividends paid	(9.1)	(10.0)
Share buybacks	–	(0.3)

	H2 Mar 26	H1 Sep 25	H2 Mar 25	H1 Sep 24
Operating activities
Cash from operations	5.9	3.3	5.3	2.1
Tax paid	–	(1.3)	(1.7)	(3.5)
Investing activities
Capex (PP&E)	(0.0)	(0.2)	(2.1)	(0.0)
Capex (intangibles)	(0.2)	(0.3)	(0.2)	(0.1)
Financing activities
Lease principal paid	(0.6)	(0.1)	(0.1)	(0.1)
Lease interest paid	(0.2)	(0.0)	(0.0)	(0.0)
Dividends paid	(4.2)	(4.9)	(4.2)	(5.9)
Share buybacks	–	–	0.0	(0.3)

	FY Mar 26	FY Mar 25
Non-current assets
Other intangibles	0.8	0.4
Property, plant & equipment	1.9	2.1
Associates & JVs	0.1	–
Other investments	3.5	4.1
Non-current assets	14.1	15.0
Current assets
Trade receivables	13.4	13.7
Cash	13.0	11.8
Current assets	26.5	27.4
Total assets	40.6	42.4
Current liabilities
Trade payables	5.0	5.7
Lease liabilities, current	0.5	0.3
Current liabilities	6.1	6.2
Non-current liabilities
Lease liabilities, non-current	6.2	6.8
Non-current liabilities	–	7.1
Total liabilities	–	13.3
Equity
Non-controlling interests	0.6	0.0
Total equity	27.8	29.1

	H2 Mar 26	H1 Sep 25	H2 Mar 25	H1 Sep 24
Non-current assets
Other intangibles	0.8	0.6	0.4	0.1
Property, plant & equipment	1.9	2.1	2.1	0.1
Associates & JVs	0.1	–	–	–
Other investments	3.5	–	4.1	–
Non-current assets	14.1	14.9	15.0	5.0
Current assets
Trade receivables	13.4	14.5	13.7	13.7
Cash	13.0	11.4	11.8	9.9
Current assets	26.5	26.2	27.4	28.2
Total assets	40.6	41.1	42.4	33.2
Current liabilities
Trade payables	5.0	5.6	5.7	4.6
Lease liabilities, current	0.5	0.7	0.3	0.2
Current liabilities	6.1	6.6	6.2	5.0
Non-current liabilities
Lease liabilities, non-current	6.2	6.5	6.8	0.3
Non-current liabilities	–	6.7	7.1	0.4
Total liabilities	–	13.3	13.3	5.4
Equity
Non-controlling interests	0.6	(0.0)	0.0	(0.7)
Total equity	27.8	27.8	29.1	27.7

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

Company filings. Not investment advice.