Investors: Ratios

Group Ratio Analysis

Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21
Earnings Per Share (pence per share)
Shareholders' Profit after tax/Number Of shares
 124.33p  211.76p 264.38p 208.68p 122.75p 84.47p 118.11p 159.79p 107.93p 167.82p
Return On Capital Employed
Profit Before Interest & Tax /Total Assets Less Current Liabilities
19.7% 25.9% 28.1% 22.3% 12.0% 8.5% 12.5% 13.1% 10.4% 13.1%
Gross Profit %
Gross Profit/Turnover
28.5% 31.9% 34.2% 32.5% 27.8% 25.6% 28.5% 31.9% 24.0% 29.9%
Stock Turnover
Stock * 365 Days/Cost Of Sales
154 134 132 139 146 140 118 213 149 137
* Data will be made available upon publication of the full annual report for the year ending 30th April 2021

Earning per Share (EPS)

Return on Capital Employed

(Profit before tax & interest / Total Assets less current liabilities)

Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21
Debtors Collection
Trade Debtors * 365/Turnover
71 89 81 67 85 60 54 67 60 54
Current Ratio
Current Assets/Current Liabilities
1.81 2.00 1.80 2.23 1.65 1.93 1.51 1.58 1.43 2.11
Acid Test
Current Assets Less Stock/Current Liabilities
0.89 0.13 1.03 1.21 0.88 0.91 0.84 0.71 0.72 1.35
* Data will be made available upon publication of the full annual report for the year ending 30th April 2021
Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21
Balance Sheet Gearing (Inc. def. con.)
Net Borrowings+ deferred purchase
consideration/Shareholders Funds
33.1% 24.1% 5.6% 12.3% 26.1% 31.9% 11.31% 20.2% 19.4% 17.2%
Balance Sheet Gearing (Exc. def. con.)
Net Borrowing/Shareholders Funds
25.9% 23.3% 4.9% 11.7% 25.6% 31.4% 10.8% 20% 17.9% 15.4%
Interest Cover
Profit Before Interest & Tax/Net
Interest Payable
11.2

18.9

32.7 30.4 16.9 11.6 23.5 71.1 16.0 26.8
Dividend Cover
Profit After Tax/Dividend Payable
4 4.1 6.4 5.1 2.9 2.2 1.6 1.8 1.4 1.6
* Data will be made available upon publication of the full annual report for the year ending 30th April 2021

Current Ratio

(Current Assets / Current Liabilities)

Balance Sheet Gearing (%)

(Excluding operating lease debt)

Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21
Quality Of Earnings
Operating Cash Flow/Profit Before
Interest & Tax Plus Depreciation & Amort
68% 73% 120% 91% 73% 53% 175% 63% 110% 101%
Years To Repay Debt
Net Borrowings/Cash Flow
Before Investing & Financing
1.5 1.1 0.1 0.5 2.2 5.3 0.3 1.9 1.1 0.9
Interest Cash Cover
Cash Flow From Operations/Net
Interest Paid
12.4

16.4

41.0 33.6 19.5 9.68 47.2 25.3 28.6 34.1
* Data will be made available upon publication of the full annual report for the year ending 30th April 2021
Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21
Net Current Assets % Change 6% 28% -12% 22% -24% 14% -36% 54% -19% 84%
Turnover % Change 16% 18% 3% -3% -3% 6.5% -5% 2% 14% (9%)
Gross Profit % Change 21% 32% 10% -9% -17% -1.7% 6% 14% -14% 12%
Pre Tax Profit % Change 51% 65% 19% -17% -39% -25% 44% 23% -26% 36%
Dividend % Change Ordinary 10% 10% 20% 0% 0% 0% 97% 15% -13% 31%
  “Extraordinary
(% of ordinary)”
- 50% - - - - - - - -
  Total 10% 65% 20% 0% 0% 0% 97% 15% -13% 31%
* Data will be made available upon publication of the full annual report for the year ending 30th April 2021

Interest Cover

(Profit before tax & interest / Net interest Payable)

Quality of Earnings (%)

(Operating cash flow / Profit Before tax & interest Plus depreciation & amortisation)