Spectra Systems Corporation (DI/REGS)

SPSC · AIM · Industrial Goods and Services · mcap £82m · 170.0p

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Financials · LTM to 30 Jun 26

Source: results 30 Sep 26 ↗

Revenue: £37.9m
Operating profit: –
Net income: £9.6m
Free cash flow: £7.2m
Net cash: £9.8m
Market cap: £1.0m
EV / EBIT: –
FCF yield: +691.2%
Price / book: 0.0×

Latest half-year · H1 26 vs H1 25 results 30 Sep 26 ↗

Revenue: £16.1m
Net income: £2.2m
Cash from operations: −£407k

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 26 (six months to 30 Jun 26), published 30 Sep 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	37.9	48.8	38.5
Adjusted EBITDA	12.2	20.7	11.7
Depreciation (owned assets)	–	1.6	2.1
Share-based payments	0.1	0.1	0.2
Net income (owners)	9.6	15.2	6.7
Dividend per share	–	10.1p	9.2p

	H1 26	vs H1 25	H2 25	H1 25
Revenue	16.1	−40%	21.8	27.0
Gross profit	7.9	−49%	–	15.4
Adjusted EBITDA	3.7	−70%	8.6	12.2
Share-based payments	0.0	n/m	0.0	0.0
Net income (owners)	2.2	−72%	7.4	7.8

	LTM Jun 26	FY 25	FY 24
Cash from operations	7.8	7.7	7.7
Capex (PP&E)	0.5	(0.1)	(0.6)
Capex (intangibles)	(0.1)	(0.2)	(0.5)
Dividends paid	0.1	(4.3)	(4.4)
Share buybacks	(0.0)	(0.0)	–
Shares issued	0.0	0.0	–

	H1 26	vs H1 25	H2 25	H1 25
Cash from operations	(0.4)	n/m	8.2	(0.5)
Capex (PP&E)	(0.1)	−85%	0.6	(0.8)
Capex (intangibles)	(0.1)	−56%	0.0	(0.3)
Dividends paid	0.0	n/m	0.1	(4.3)
Share buybacks	0.0	n/m	(0.0)	0.0
Shares issued	0.0	n/m	0.0	0.0

	Latest Jun 26	FY 25	FY 24
Goodwill	9.7	9.7	–
Other intangibles	–	9.7	10.8
Property, plant & equipment	5.5	6.1	7.2
Other investments	0.1	0.1	–
Inventories	5.8	6.0	4.9
Cash	11.2	11.0	10.6
Current assets	30.4	30.8	22.6
Total assets	51.7	53.7	48.6
Trade payables	2.4	3.2	2.9
Borrowings, current	0.6	1.5	–
Lease liabilities, current	0.7	0.5	0.6
Current liabilities	11.2	10.9	11.2
Borrowings, non-current	0.9	0.9	–
Lease liabilities, non-current	3.2	3.3	4.0
Deferred consideration	0.0	0.0	–
Total liabilities	15.8	15.6	19.6
Non-controlling interests	0.4	0.4	0.4
Total equity	35.9	38.1	28.9

	H1 26	H2 25	H1 25	H2 24
Goodwill	9.7	9.7	10.1	–
Other intangibles	–	9.7	–	10.8
Property, plant & equipment	5.5	6.1	6.7	7.2
Other investments	0.1	0.1	0.1	–
Inventories	5.8	6.0	6.7	4.9
Cash	11.2	11.0	1.9	10.6
Current assets	30.4	30.8	21.5	22.6
Total assets	51.7	53.7	46.8	48.6
Trade payables	2.4	3.2	3.6	2.9
Borrowings, current	0.6	1.5	1.4	–
Lease liabilities, current	0.7	0.5	0.2	0.6
Current liabilities	11.2	10.9	9.5	11.2
Borrowings, non-current	0.9	0.9	1.3	–
Lease liabilities, non-current	3.2	3.3	3.9	4.0
Deferred consideration	0.0	0.0	1.8	–
Total liabilities	15.8	15.6	16.6	19.6
Non-controlling interests	0.4	0.4	0.4	0.4
Total equity	35.9	38.1	30.3	28.9

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.