S&U

SUS · Main Market · Financial Services · mcap £231m · 1880.0p

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Financials · LTM to 05 Aug 26

Source: results 29 Sep 26 ↗

Revenue: £107m
Operating profit: £46.2m
Net income: £23.7m
Free cash flow: −£22.5m
Net debt: £285m
Market cap: £226m
EV / EBIT: 11.1×
FCF yield: −10.0%
Price / book: 0.9×

Latest half-year · H1 Aug 26 vs H1 Aug 25 results 29 Sep 26 ↗

Revenue: £57.3m
Operating profit: £24.2m
Net income: £11.8m
Cash from operations: −£24.6m

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 Aug 26 (six months to 05 Aug 26), published 29 Sep 26 · read the results ↗

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

	LTM Aug 26	FY Feb 26	FY Jan 25
Revenue	113.0	107.4	115.6
Gross profit	73.1	70.8	63.7
Exceptional / adjusting items	–	–	(2.7)
Operating profit	48.2	46.2	44.8
Share-based payments	0.3	0.4	–
Finance costs	(16.3)	(14.3)	(18.1)
Profit before tax	31.9	31.8	24.0
Tax	(8.1)	(8.1)	(6.1)
Net income (owners)	23.9	23.7	17.9
EPS basic	196.5p	195.2p	147.4p
EPS diluted	196.5p	195.2p	147.4p
Dividend per share	–	115.0p	100.0p

	H1 Aug 26	vs H1 Aug 25	H2 Feb 26	H1 Aug 25	H2 Jan 25	H1 Jul 24
Revenue	57.3	+11%	55.7	51.8	55.3	60.4
Gross profit	36.0	+7%	37.1	33.8	32.1	31.5
Exceptional / adjusting items	–	–	–	0.0	(2.7)	0.0
Operating profit	24.2	+9%	24.0	22.2	22.4	22.4
Share-based payments	0.0	−56%	0.2	0.1	–	–
Finance costs	(8.5)	+29%	(7.7)	(6.6)	(8.5)	(9.6)
Profit before tax	15.7	+1%	16.2	15.6	11.1	12.8
Tax	(3.9)	−1%	(4.1)	(4.0)	(2.8)	(3.3)
Net income (owners)	11.8	+1%	12.1	11.6	8.3	9.6
EPS basic	96.8p	–	99.7p	95.5p	68.8p	78.6p
EPS diluted	96.8p	–	99.7p	95.5p	68.8p	78.6p

	LTM Aug 26	FY Feb 26	FY Jan 25
Cash from operations	(74.1)	(21.5)	65.0
Interest paid	(16.2)	(14.3)	(18.1)
Capex (PP&E)	(0.7)	(0.9)	(0.7)
Lease principal paid	(0.1)	(0.1)	(0.1)
Dividends paid	(14.0)	(12.7)	(14.0)

	H1 Aug 26	vs H1 Aug 25	H2 Feb 26	H1 Aug 25	H2 Jan 25	H1 Jul 24
Cash from operations	(24.6)	n/m	(49.5)	28.0	60.1	4.9
Interest paid	(8.5)	+28%	(7.6)	(6.7)	(8.5)	(9.6)
Capex (PP&E)	(0.3)	−33%	(0.4)	(0.5)	(0.6)	(0.1)
Lease principal paid	(0.0)	n/m	(0.1)	(0.1)	(0.0)	(0.1)
Dividends paid	(9.7)	+14%	(4.2)	(8.5)	(3.6)	(10.3)

	Latest Aug 26	FY Feb 26
Property, plant & equipment	2.9	2.9
Trade receivables	1.4	1.5
Cash	0.0	0.0
Current assets	264.5	226.7
Total assets	545.9	501.2
Trade payables	5.0	4.8
Borrowings, current	4.6	0.3
Lease liabilities, current	0.1	0.1
Current liabilities	13.9	10.2
Borrowings, non-current	280.5	241.5
Lease liabilities, non-current	0.0	0.1
Total liabilities	294.9	252.2
Total equity	251.0	249.0

	H1 Aug 26	H2 Feb 26	H1 Aug 25	H2 Jan 25	H1 Jul 24
Property, plant & equipment	2.9	2.9	2.8	2.5	2.2
Trade receivables	1.4	1.5	1.4	1.4	1.8
Cash	0.0	0.0	3.5	5.2	0.0
Current assets	264.5	226.7	215.8	239.0	237.4
Total assets	545.9	501.2	434.5	445.1	479.4
Trade payables	5.0	4.8	3.8	3.3	3.6
Borrowings, current	4.6	0.3	0.0	0.0	1.0
Lease liabilities, current	0.1	0.1	0.1	0.1	0.1
Current liabilities	13.9	10.2	9.2	–	–
Borrowings, non-current	280.5	241.5	183.5	197.5	238.5
Lease liabilities, non-current	0.0	0.1	0.1	0.2	0.3
Total liabilities	294.9	252.2	193.3	207.0	246.0
Total equity	251.0	249.0	241.2	238.1	233.4

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.