British Smaller Companies VCT 2 (BSC)

Sector:

Investment Firms

 56.50p
   
  • Change Today:
      0.000p
  • 52 Week High: 57.50
  • 52 Week Low: 53.50
  • Currency: UK Pounds
  • Shares Issued: 284.64m
  • Volume: 0
  • Market Cap: £160.82m

Dividend Data

  31-Dec-2331-Dec-2231-Dec-2131-Dec-2031-Dec-19
Total Dividend3.00p3.00p8.00p3.50p1.50p
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Fundamentals - based on IFRS

  £ (Millions) £ (Millions) £ (Millions) £ (Millions) £ (Millions)
Income Statement 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20 31-Dec-19
Continuing Operations          
Revenue 2.05 1.08 0.66 2.75 1.08
Operating Profit/(Loss) 0.84 0.35 (0.13) 1.87 0.24
Net Interest n/a n/a n/a n/a n/a
Profit Before Tax 0.84 0.35 (0.13) 1.87 0.24
Profit After Tax 0.84 0.35 (0.13) 1.87 0.24
Discontinued Operations          
Profit After Tax n/a n/a n/a n/a n/a
PROFIT FOR THE PERIOD 0.84 0.35 (0.13) 1.87 0.24
Attributable to:          
Equity Holders of Parent Company 0.84 0.35 (0.13) 1.87 0.24
Minority Interests n/a n/a n/a n/a n/a
           
Continuing EPS          
Earnings per Share - Basic 0.39p 0.20p (0.090p) 1.44p 0.19p
Earnings per Share - Diluted 0.39p 0.20p (0.090p) 1.44p 0.19p
Earnings per Share - Adjusted 0.39p 0.20p (0.090p) 1.44p 0.19p
Continuing and Discontinued EPS          
Earnings per Share - Basic 0.39p 0.20p (0.090p) 1.44p 0.19p
Earnings per Share - Diluted 0.39p 0.20p (0.090p) 1.44p 0.19p
Earnings per Share - Adjusted 0.39p 0.20p (0.090p) 1.44p 0.19p
           
Dividend per Share 3.00p 3.00p 8.00p 3.50p 1.50p
  £ (Millions) £ (Millions) £ (Millions) £ (Millions) £ (Millions)
Balance Sheet 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20 31-Dec-19
Assets          
Non-Current Assets          
Property, Plant & Equipment n/a n/a n/a n/a n/a
Intangible Assets n/a n/a n/a n/a n/a
Investment Properties n/a n/a n/a n/a n/a
Investments n/a n/a n/a n/a n/a
Other Financial Assets 97.70 82.98 70.02 49.12 47.91
Other Non-Current Assets 0.21 0.95 0.49 0.44 0.49
  97.91 83.93 70.51 49.56 48.40
Current Assets          
Inventories n/a n/a n/a n/a n/a
Trade & Other Receivables n/a n/a n/a n/a n/a
Cash at Bank & in Hand 15.57 26.49 19.20 19.00 21.94
Current Asset Investments 23.50 1.99 1.99 n/a n/a
Other Current Assets 0.47 0.29 0.22 2.50 2.15
  39.55 28.76 21.41 21.50 24.10
           
Other Assets n/a n/a n/a n/a n/a
Total Assets 137.46 112.69 91.92 71.06 72.50
           
Liabilities          
Current Liabilities          
Borrowings n/a n/a n/a n/a n/a
Other Current Liabilities 1.84 0.82 4.54 0.13 0.17
  1.84 0.82 4.54 0.13 0.17
           
Net Current Assets cn/a cn/a cn/a cn/a cn/a
           
Non-Current Liabilities          
Borrowings n/a n/a n/a n/a n/a
Provisions n/a n/a n/a n/a n/a
Other Non-Current Liabilities n/a n/a n/a n/a n/a
  n/a n/a n/a n/a n/a
           
Other Liabilities n/a n/a n/a n/a n/a
Total Liabilities 1.84 0.82 4.54 0.13 0.17
           
Net Assets 135.62 111.87 87.38 70.93 72.33
           
Capital & Reserves          
Share Capital 25.01 20.01 15.81 14.13 14.04
Share Premium Account 25.39 0.86 24.12 16.74 16.44
Other Reserves 83.32 89.64 46.44 37.33 40.79
Retained Earnings 1.90 1.36 1.00 2.73 1.07
Shareholders Funds 135.62 111.87 87.38 70.93 72.33
           
Minority Interests/Other Equity n/a n/a n/a n/a n/a
Total Equity 135.62 111.87 87.38 70.93 72.33
Cash Flow 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20 31-Dec-19
Net Cash Flow From Operating Activities (1.82) (5.91) (1.42) 0.94 (0.58)
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 (2.65) (5.05) 5.56 1.77 (4.33)
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 17.06 18.24 (3.94) (5.66) 3.74
Net Increase/Decrease In Cash 12.59 7.28 0.20 (2.94) (1.17)
Ratios - based on IFRS 31-Dec-23 31-Dec-22 31-Dec-21 31-Dec-20 31-Dec-19
Continuing Operations          
PE Ratio - Adjusted 139.7 270.0 n/a 33.5 273.7
PEG - Adjusted 1.5 n/a n/a 0.1 n/a
Earnings per Share Growth - Adjusted 95% n/a n/a 658% -73%
Dividend Cover 0.13 0.07 (0.01) 0.41 0.13
Revenue per Share 0.72p 0.38p n/a 0.97p 0.38p
Pre-Tax Profit per Share 0.30p 0.12p n/a 0.66p 0.083p
Operating Margin 41.13% 32.93% (19.67%) 67.95% 22.03%
Return on Capital Employed n/a n/a n/a n/a n/a
Continuing & Discontinued Operations          
PE Ratio - Adjusted 139.7 270.0 n/a 33.5 273.7
PEG - Adjusted 1.5 n/a n/a 0.1 n/a
Earnings per Share Growth - Adjusted 95% n/a n/a 658% -73%
Dividend Cover 0.13 0.07 n/a 0.41 0.13
           
Dividend Yield 5.5% 5.6% 13.9% 7.3% 2.9%
Dividend per Share Growth n/a (62.50%) 128.57% 133.33% (50.00%)
Operating Cash Flow per Share (0.64p) (2.08p) (0.50p) 0.33p (0.20p)
Cash Incr/Decr per Share 4.42p 2.56p n/a (1.03p) (0.41p)
Net Asset Value per Share (exc. Intangibles) 47.65p 39.30p 30.70p 24.92p 25.41p
Net Gearing n/a n/a n/a n/a n/a

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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