Spectra Systems Corporation (SPSY)

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204.67p
   
  • Change Today:
    -5.33p
  • 52 Week High: 275.00p
  • 52 Week Low: 196.50p
  • Currency: UK Pounds
  • Shares Issued: 48.22m
  • Volume: 43,105
  • Market Cap: £98.69m

Dividend Data

  31-Dec-2431-Dec-2331-Dec-2231-Dec-2131-Dec-20
Total Dividend11.60¢11.60¢11.50¢11.00¢9.50¢
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Fundamentals - based on IFRS

  $ (Millions) $ (Millions) $ (Millions) $ (Millions) $ (Millions)
Income Statement 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20
Continuing Operations          
Revenue 49.19 20.29 19.63 16.59 14.68
Operating Profit/(Loss) 11.48 7.15 6.99 5.91 5.33
Net Interest (0.05) 0.38 0.02 0.04 0.12
Profit Before Tax 11.30 7.45 7.00 5.94 5.43
Profit After Tax 8.50 6.03 6.10 5.07 5.12
Discontinued Operations          
Profit After Tax n/a n/a n/a n/a n/a
PROFIT FOR THE PERIOD 8.50 6.03 6.10 5.07 5.12
Attributable to:          
Equity Holders of Parent Company 8.52 6.05 6.15 5.16 5.12
Minority Interests (0.02) (0.02) (0.05) (0.10) n/a
           
Continuing EPS          
Earnings per Share - Basic 18.00¢ 13.00¢ 14.00¢ 11.00¢ 11.00¢
Earnings per Share - Diluted 17.00¢ 12.00¢ 13.00¢ 11.00¢ 11.00¢
Earnings per Share - Adjusted 18.90¢ 13.90¢ 14.50¢ 12.00¢ 11.90¢
Continuing and Discontinued EPS          
Earnings per Share - Basic 18.00¢ 13.00¢ 14.00¢ 11.00¢ 11.00¢
Earnings per Share - Diluted 17.00¢ 12.00¢ 13.00¢ 11.00¢ 11.00¢
Earnings per Share - Adjusted 18.90¢ 13.90¢ 14.50¢ 12.00¢ 11.90¢
           
Dividend per Share 11.60¢ 11.60¢ 11.50¢ 11.00¢ 9.50¢
  $ (Millions) $ (Millions) $ (Millions) $ (Millions) $ (Millions)
Balance Sheet 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20
Assets          
Non-Current Assets          
Property, Plant & Equipment 14.73 17.41 3.32 2.41 2.91
Intangible Assets 13.51 13.51 7.05 7.16 7.20
Investment Properties n/a n/a n/a n/a n/a
Investments 0.10 0.10 n/a n/a n/a
Other Financial Assets n/a n/a n/a n/a n/a
Other Non-Current Assets 4.33 2.94 2.98 1.69 2.62
  32.67 33.96 13.35 11.26 12.73
Current Assets          
Inventories 6.21 6.51 1.60 1.94 2.79
Trade & Other Receivables 7.60 5.17 5.57 3.17 3.34
Cash at Bank & in Hand 13.35 13.25 17.50 16.77 14.04
Current Asset Investments n/a n/a n/a n/a n/a
Other Current Assets 1.15 1.21 n/a n/a n/a
  28.31 26.14 24.67 21.89 20.17
           
Other Assets n/a n/a n/a n/a n/a
Total Assets 60.97 60.10 38.02 33.15 32.90
           
Liabilities          
Current Liabilities          
Borrowings 0.80 1.11 0.30 0.29 0.27
Other Current Liabilities 14.36 12.15 6.74 3.45 2.90
  15.16 13.26 7.04 3.73 3.17
           
Net Current Assets cn/a cn/a cn/a cn/a cn/a
           
Non-Current Liabilities          
Borrowings 6.48 9.40 0.98 0.74 0.96
Provisions n/a n/a n/a n/a n/a
Other Non-Current Liabilities 3.01 5.32 1.68 0.76 0.55
  9.49 14.72 2.65 1.50 1.51
           
Other Liabilities n/a n/a n/a n/a n/a
Total Liabilities 24.65 27.98 9.69 5.23 4.68
           
Net Assets 36.33 32.11 28.32 27.92 28.22
           
Capital & Reserves          
Share Capital 0.48 0.46 0.45 0.45 0.46
Share Premium Account n/a n/a n/a n/a n/a
Other Reserves 57.23 55.94 53.00 53.70 54.76
Retained Earnings (21.94) (24.86) (25.73) (26.87) (27.73)
Shareholders Funds 35.77 31.54 27.73 27.28 27.48
           
Minority Interests/Other Equity 0.56 0.57 0.60 0.64 0.74
Total Equity 36.33 32.11 28.32 27.92 28.22
Cash Flow 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20
Net Cash Flow From Operating Activities 9.90 7.52 8.04 8.08 5.57
Returns On Investment & Servicing of Finance fn/a fn/a fn/a fn/a fn/a
Taxation Paid fn/a fn/a fn/a fn/a fn/a
Net Cash Flow from Investing Activities (2.98) (6.68) (1.46) 0.09 (0.67)
Acquisitions & Disposals gn/a gn/a gn/a gn/a gn/a
Dividends Paid fn/a fn/a fn/a fn/a fn/a
Management of Liquid Resources cn/a cn/a cn/a cn/a cn/a
Net Cash Flow from Financing Activities (6.81) (5.09) (5.86) (5.43) (5.12)
Net Increase/Decrease In Cash 0.10 (4.24) 0.72 2.74 (0.21)
Ratios - based on IFRS 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20
Continuing Operations          
PE Ratio - Adjusted 16.1 21.8 15.5 16.3 18.4
PEG - Adjusted 0.4 n/a 0.7 16.3 1.3
Earnings per Share Growth - Adjusted 36% -4% 21% 1% 14%
Dividend Cover 1.63 1.20 1.26 1.09 1.25
Revenue per Share 102.01¢ 42.07¢ 40.70¢ 0.35¢ 30.43¢
Pre-Tax Profit per Share 23.44¢ 15.46¢ 14.52¢ 0.12¢ 11.26¢
Operating Margin 23.34% 35.25% 35.63% 35.62% 36.31%
Return on Capital Employed 37.72% 24.32% 30.99% 0.27% 23.88%
Continuing & Discontinued Operations          
PE Ratio - Adjusted 16.1 21.8 15.5 1,610.8 18.4
PEG - Adjusted 0.4 n/a 0.0 n/a 1.3
Earnings per Share Growth - Adjusted 36% -4% 11,871% -99% 14%
Dividend Cover 1.63 1.20 1.26 0.01 1.25
           
Dividend Yield 3.8% 3.8% 5.1% 5.6% 4.3%
Dividend per Share Growth n/a 0.87% 4.55% 15.79% n/a
Operating Cash Flow per Share 20.53¢ 15.60¢ 16.67¢ 16.77¢ 11.56¢
Cash Incr/Decr per Share 0.21¢ (8.80¢) 1.50¢ 0.057¢ (0.44¢)
Net Asset Value per Share (exc. Intangibles) 47.32¢ 38.57¢ 44.10¢ 43.05¢ 43.60¢
Net Gearing -16.99% -8.69% -58.51% -57.74% -46.62%

Key

* GAAP

a. Includes discontinued activities

b. Including assets due in more than one year

c. Not disclosed under IFRS

d. Total fixed assets

e. Includes borrowings

f. Included in cash flow from operating activities under IFRS

g. Included in net cash from investing activities under IFRS

h. Pre-tax

i. Capital expenditure

j. Based on operating cash flow before tax

k. Issue of ordinary shares

Note 1: Prices and trades are provided by Digital Look Corporate Solutions and are delayed by at least 15 minutes.

Note 2: Above ratios are on a 'per annum' basis, adjusted for corporate actions and based on the fundamentals of the primary listed security.

Note 3: Under IFRS, all figures are based on 'Continuing' operations unless otherwise stated.

Note 4: Forecast figures based on normalised accounts.

 

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