Smart (J) & Co.

SMJ · Main Market · Construction and Materials · mcap £44m · 115.0p

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Financials · LTM to 31 Jan 26

Source: results 14 Apr 26 ↗

Revenue: £29.0m
Operating profit: £5.0m
Net income: £5.1m
Free cash flow: £7.7m
Net cash: £11.7m
Market cap: £44.5m
EV / EBIT: 6.6×
FCF yield: +17.4%
Price / book: 0.3×

Latest half-year · H1 Jan 26 vs H1 Jan 25 results 14 Apr 26 ↗

Revenue: £14.8m
Operating profit: −£325k
Net income: £61k
Cash from operations: £5.0m

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

Income statement Cash flow Balance sheet

Annual Half-yearly

Latest report: H1 Jan 26 (six months to 31 Jan 26), published 14 Apr 26 · read the results ↗

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

	LTM Jan 26	FY Jul 25	FY Jul 24
Revenue	29.0	23.2	22.0
Gross profit	4.0	4.3	4.0
Operating profit	5.0	5.2	0.7
Finance costs	(0.0)	(0.0)	(0.0)
Profit before tax	6.8	6.9	2.4
Tax	(1.7)	(1.8)	(0.7)
Net income (owners)	5.1	5.1	1.7
EPS basic	13.1p	13.1p	4.2p
EPS diluted	13.1p	13.1p	4.2p

	H1 Jan 26	vs H1 Jan 25	H2 Jul 25	H1 Jan 25
Revenue	14.8	+64%	14.2	9.0
Gross profit	2.0	−15%	2.0	2.4
Operating profit	(0.3)	n/m	5.3	(0.1)
Finance costs	(0.0)	n/m	(0.0)	(0.0)
Profit before tax	0.1	−17%	6.7	0.1
Tax	(0.1)	n/m	(1.7)	(0.1)
Net income (owners)	0.1	n/m	5.0	0.1
EPS basic	0.2p	–	12.9p	0.2p
EPS diluted	0.2p	–	12.9p	0.2p

	LTM Jan 26	FY Jul 25	FY Jul 24
Cash from operations	8.5	2.0	(0.5)
Tax paid	0.1	(0.4)	(0.2)
Capex (PP&E)	(0.7)	(0.9)	(1.6)
Lease interest paid	(0.0)	(0.0)	(0.0)
Dividends paid	(1.3)	(1.3)	(1.3)
Share buybacks	(0.4)	(0.7)	(0.9)

	H1 Jan 26	vs H1 Jan 25	H2 Jul 25	H1 Jan 25
Cash from operations	5.0	n/m	3.5	(1.6)
Tax paid	0.3	n/m	(0.2)	(0.2)
Capex (PP&E)	(0.1)	−71%	(0.7)	(0.2)
Lease interest paid	(0.0)	n/m	(0.0)	(0.0)
Dividends paid	(0.9)	0%	(0.4)	(0.9)
Share buybacks	(0.1)	−78%	(0.3)	(0.4)

	Latest Jan 26	FY Jul 25	FY Jul 24
Property, plant & equipment	2.8	3.0	2.7
Investment property	86.9	79.4	70.0
Associates & JVs	0.1	0.1	0.1
Other investments	2.0	1.7	1.0
Inventories	10.7	16.4	18.7
Trade receivables	2.6	2.6	2.4
Cash	17.7	25.8	12.9
Current assets	31.8	46.0	–
Total assets	152.1	158.3	146.5
Trade payables	3.5	4.6	4.7
Borrowings, current	6.0	10.8	5.4
Lease liabilities, current	0.0	0.0	0.0
Current liabilities	9.5	15.4	–
Lease liabilities, non-current	0.2	0.2	0.2
Pension surplus / (deficit)	25.8	25.8	23.0
Total liabilities	22.4	27.7	20.2
Non-controlling interests	(0.0)	–	–
Total equity	129.7	130.6	126.3

	H1 Jan 26	H2 Jul 25	H1 Jan 25	H2 Jul 24
Property, plant & equipment	2.8	3.0	2.7	2.7
Investment property	86.9	79.4	71.0	70.0
Associates & JVs	0.1	0.1	0.0	0.1
Other investments	2.0	1.7	1.3	1.0
Inventories	10.7	16.4	20.0	18.7
Trade receivables	2.6	2.6	2.9	2.4
Cash	17.7	25.8	27.3	12.9
Current assets	31.8	46.0	51.1	–
Total assets	152.1	158.3	150.8	146.5
Trade payables	3.5	4.6	4.5	4.7
Borrowings, current	6.0	10.8	11.2	5.4
Lease liabilities, current	0.0	0.0	0.0	0.0
Current liabilities	9.5	15.4	15.6	–
Lease liabilities, non-current	0.2	0.2	0.2	0.2
Pension surplus / (deficit)	25.8	25.8	23.0	23.0
Total liabilities	22.4	27.7	25.7	20.2
Non-controlling interests	(0.0)	–	–	–
Total equity	129.7	130.6	125.1	126.3

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.