Investors: Ratios
- Investors
- Ratios
Group Ratio Analysis
| Apr-17 | Apr-18 | Apr-19 | Apr-20 | Apr-21 | Apr-22 | Apr-23 | Apr-24 | Apr-25 | Apr-26 | |
| Earnings Per Share (Pence per
Share) Shareholders' Profit After Tax/Number of Shares |
84.47p | 118.11p | 159.79p | 107.93p | 167.82p | 169.14p | 206.82p | 225.08p | 327.17p | 738.44p |
| Return On Capital Employed Operating Profit/Capital Employed (Net Debt + Equity Shareholders Funds) |
8.6% | 12.6% | 13.2% | 10.4% | 13.1% | 12.7% | 12.9% | 16.3% | 24.5% | 49.2% |
| Gross Profit % Gross Profit/Turnover |
35.5% | 38.0% | 42.7% | 37.0% | 42.0% | 41.6% | 37.0% | 40.7% | 41.7% | 50.1% |
| Stock Turnover Stock * 365 Days/Cost of Sales |
162 | 136 | 253 | 180 | 166 | 175 | 150 | 151 | 111 | 140 |
Earning per Share (EPS)
Return on Capital Employed
(Profit before tax & interest / Total Assets less current liabilities)
| Apr-17 | Apr-18 | Apr-19 | Apr-20 | Apr-21 | Apr-22 | Apr-23 | Apr-24 | Apr-25 | Apr-26 | |
| Debtors Collection Trade Debtors * 365/Turnover |
60 | 54 | 67 | 60 | 54 | 57 | 55 | 50 | 60 | 58 |
| Current Ratio Current Assets/Current Liabilities |
1.93 | 1.51 | 1.58 | 1.43 | 2.11 | 1.94 | 1.64 | 2.21 | 1.43 | 1.08 |
| Acid Test Current Assets Less Stock/Current Liabilities |
0.91 | 0.84 | 0.71 | 0.72 | 1.35 | 1.12 | 1.00 | 1.44 | 0.99 | 0.72 |
| Apr-17 | Apr-18 | Apr-19 | Apr-20 | Apr-21 | Apr-22 | Apr-23 | Apr-24 | Apr-25 | Apr-26 | |
| Balance Sheet Gearing (Inc. def. con.) Net Borrowings+ deferred purchase consideration/Shareholders Funds |
31.9% | 11.3% | 20.2% | 17.9% | 15.4% | 25.8% | 26.3% | 35.1% | 9.9% | 22.4% |
| Balance Sheet Gearing (Exc. def. con.) Net Borrowing/Shareholders Funds |
31.4% | 10.8% | 20.0% | 17.9% | 15.4% | 25.8% | 26.3% | 35.1% | 9.9% | 22.4% |
| Interest Cover Profit Before Interest & Tax/Net Interest Payable |
11.6 | 23.5 | 71.1 | 16.0 | 26.8 | 15.7 | 14.2 | 9.4 | 22.4 | 67.5 |
| Dividend Cover Profit After Tax/Dividend Payable |
2.2 | 1.6 | 1.8 | 1.4 | 1.7 | 1.6 | 1.9 | 1.8 | 1.2 | 0.9 |
Current Ratio
(Current Assets / Current Liabilities)
Balance Sheet Gearing (%)
(Excluding operating lease debt)
| Apr-17 | Apr-18 | Apr-19 | Apr-20 | Apr-21 | Apr-22 | Apr-23 | Apr-24 | Apr-25 | Apr-26 | |
| Quality Of Earnings Operating Cash Flow/Profit Before Interest & Tax Plus Depreciation & Amort |
53% | 175% | 63% | 110% | 101% | 79% | 123% | 95% | 148% | 84% |
| Years To Repay Debt Net Borrowings/Cash Flow Before Investing & Financing |
5.3 | 0.3 | 1.9 | 1.1 | 0.9 | 1.7 | 1.2 | 1.7 | 0.3 | 0.5 |
| Interest Cash Cover Cash Flow From Operations/Net Interest Paid |
9.7 | 47.2 | 25.3 | 26.7 | 29.6 | 15.1 | 17.0 | 6.6 | 17.6 | 26.3 |
Interest Cover
(Profit before tax & interest / Net interest Payable)
Quality of Earnings (%)
(Operating cash flow / Profit Before tax & interest Plus depreciation & amortisation)
| Apr-17 | Apr-18 | Apr-19 | Apr-20 | Apr-21 | Apr-22 | Apr-23 | Apr-24 | Apr-25 | Apr-26 | ||
| Net Current Assets % Change | 14% | (36)% | 54% | (19%) | 84% | (8%) | 3% | 54% | (48%) | (68)% | |
| Turnover % Change | 7% | (5%) | 2% | 14% | (9%) | 10% | 29% | 3% | 15% | 27% | |
| Gross Profit % Change | 1% | 2% | 14% | (1%) | 3% | 9% | 15% | 13% | 18% | 53% | |
| Pre Tax Profit % Change | (25%) | 44% | 23% | (26%) | 36% | 21% | 11% | 9% | 42% | 126% | |
| Dividend % Change | Ordinary | 0% | 97% | 15% | -13% | 31% | 5% | 4% | 16% | 111% | 18% |
| “Special (% of ordinary)” |
0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 100% | |
| Total | 0% | 97% | 15% | -13% | 31% | 5% | 4% | 16% | 111% | 208% | |