Income Statement Comptoir Group PLC

Stocks

COM

GB00BYT1L205

Restaurants & Bars

Market Closed - London S.E. 11:35:25 2026-09-21 EDT			5-day change	1st Jan Change
4.250 ^GBX	0.00%		-5.56%	-30.61%

08-20	WINNERS & LOSERS: Ashtead profit warning; Talisman up on placing	AN
08-20	Comptoir to repay external debt despite interim revenue fall	AN

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Published financial data: COMPTOIR GROUP PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Revenues	20.71M	31.05M	31.48M	34.62M	33M
Total Revenues	20.71M	31.05M	31.48M	34.62M	33M
Cost of Goods Sold, Total	3.77M	6.61M	6.76M	6.81M	5.94M
Gross Profit	16.94M	24.44M	24.72M	27.81M	27.06M
Selling General & Admin Expenses, Total	18.68M	22.79M	25.49M	28.7M	28.42M
Other Operating Expenses	-899K	-121K	-50.61K	-54K	-
Other Operating Expenses, Total	17.78M	22.67M	25.44M	28.64M	28.42M
Operating Income	-844K	1.77M	-720K	-831K	-1.36M
Interest Expense, Total	-822K	-1.04M	-1.02M	-1.24M	-1.13M
Interest And Investment Income	-	-	94.15K	152K	84K
Net Interest Expenses	-822K	-1.04M	-925K	-1.09M	-1.05M
EBT, Excl. Unusual Items	-1.67M	731K	-1.65M	-1.92M	-2.4M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Insurance Settlements	262K	-	-	-	-
Other Unusual Items	2.93M	172K	-	-	814K
EBT, Incl. Unusual Items	1.53M	902K	-1.65M	-1.92M	-1.59M
Income Tax Expense	-118K	314K	-45.67K	19K	-217K
Earnings From Continuing Operations	1.64M	588K	-1.6M	-1.94M	-1.37M
Net Income to Company	1.64M	588K	-1.6M	-1.94M	-1.37M
Net Income - (IS)	1.64M	588K	-1.6M	-1.94M	-1.37M
Net Income to Common Incl Extra Items	1.64M	588K	-1.6M	-1.94M	-1.37M
Net Income to Common Excl. Extra Items	1.64M	588K	-1.6M	-1.94M	-1.37M
Per Share Items
Net EPS - Basic	0.01	0	-0.01	-0.02	-0.01
Basic EPS - Continuing Operations	0.01	0	-0.01	-0.02	-0.01
Basic Weighted Average Shares Outstanding	123M	123M	123M	123M	123M
Net EPS - Diluted	0.01	0	-0.01	-0.02	-0.01
Diluted EPS - Continuing Operations	0.01	0	-0.01	-0.02	-0.01
Diluted Weighted Average Shares Outstanding	123M	123M	123M	123M	123M
Normalized Basic EPS	-0.01	0	-0.01	-0.01	-0.01
Normalized Diluted EPS	-0.01	0	-0.01	-0.01	-0.01
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	529K	2.86M	404K	473K	-117K
EBITA	-844K	1.77M	-720K	-831K	-1.36M
EBIT	-844K	1.77M	-720K	-831K	-1.36M
EBITDAR	1.14M	3.3M	1.03M	841K	383K
Effective Tax Rate - (Ratio)	-7.76	34.81	2.78	-0.99	13.65
Current Domestic Taxes	-11.63K	-64.48K	-	-110K	-
Total Current Taxes	-11.63K	-64.48K	-	-110K	-
Deferred Domestic Taxes	-107K	379K	-45.67K	129K	-217K
Total Deferred Taxes	-107K	379K	-45.67K	129K	-217K
Normalized Net Income	-1.04M	457K	-1.03M	-1.2M	-1.5M
Interest on Long-Term Debt	801K	949K	883K	1.12M	1.07M
Supplemental Operating Expense Items
Selling and Marketing Expenses	9.32M	11.43M	12.62M	13.98M	14.22M
General and Administrative Expenses	9.36M	11.36M	12.87M	14.72M	14.2M
Net Rental Expense, Total	614K	444K	625K	368K	500K
Imputed Operating Lease Interest Expense	165K	171K	260K	159K	217K
Imputed Operating Lease Depreciation	448K	274K	365K	209K	283K
Stock-Based Comp., G&A Exp. (Total)	32.44K	15.38K	30.54K	-30.63K	16K
Stock-Based Comp., Other (Total)	-	-	1	-	-
Total Stock-Based Compensation	32.44K	15.38K	30.54K	-30.63K	16K

Fiscal Period: December	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Assets
Cash And Equivalents	9.87M	9.93M	7.05M	5.97M	3.91M
Total Cash And Short Term Investments	9.87M	9.93M	7.05M	5.97M	3.91M
Accounts Receivable, Total	51.39K	257K	421K	337K	167K
Other Receivables	324K	318K	62.62K	488K	432K
Total Receivables	375K	575K	484K	825K	599K
Inventory	466K	475K	521K	518K	402K
Prepaid Expenses	324K	645K	861K	542K	574K
Total Current Assets	11.03M	11.63M	8.91M	7.86M	5.48M
Gross Property Plant And Equipment	46.65M	47.09M	49.8M	55.11M	54.16M
Accumulated Depreciation	-23.46M	-26.68M	-30.02M	-31.05M	-33.96M
Net Property Plant And Equipment	23.19M	20.41M	19.78M	24.06M	20.2M
Goodwill	55.27K	29.13K	7.28K	7K	0
Other Intangibles, Total	-	-	-	-	15K
Deferred Tax Assets Long-Term	107K	-	-	-	-
Total Assets	34.39M	32.07M	28.7M	31.92M	25.7M
Liabilities
Accounts Payable, Total	2.03M	2.31M	1.96M	3.2M	2.86M
Accrued Expenses, Total	4.05M	4.01M	2.6M	2.24M	1.22M
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	600K	600K	600K	600K	450K
Current Portion of Leases	2.39M	2.35M	2.16M	3.08M	2.98M
Current Income Taxes Payable	64.48K	-	1.28M	1.39M	1.23M
Other Current Liabilities	51.83K	80.91K	130K	134K	159K
Total Current Liabilities	9.18M	9.35M	8.72M	10.65M	8.9M
Long-Term Debt	2.2M	1.6M	1M	400K	-
Long-Term Leases	18M	15.73M	15.18M	18.19M	16.02M
Pension & Other Post Retirement Benefits	-	-	192K	-	-
Deferred Tax Liability Non Current	-	272K	226K	355K	138K
Other Non Current Liabilities	859K	362K	197K	790K	466K
Total Liabilities	30.24M	27.31M	25.52M	30.39M	25.52M
Common Stock, Total	1.23M	1.23M	1.23M	1.23M	1.23M
Additional Paid In Capital	10.05M	10.05M	10.05M	10.05M	10.05M
Retained Earnings	-7.26M	-6.67M	-8.27M	-9.89M	-11.26M
Comprehensive Income and Other	130K	145K	176K	145K	161K
Total Common Equity	4.15M	4.75M	3.18M	1.53M	176K
Total Equity	4.15M	4.75M	3.18M	1.53M	176K
Total Liabilities And Equity	34.39M	32.07M	28.7M	31.92M	25.7M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	123M	123M	123M	123M	123M
ECS Total Common Shares Outstanding	123M	123M	123M	123M	123M
Book Value / Share	0.03	0.04	0.03	0.01	0
Tangible Book Value	4.09M	4.72M	3.18M	1.53M	161K
Tangible Book Value Per Share	0.03	0.04	0.03	0.01	0
Total Debt	23.18M	20.28M	18.94M	22.28M	19.45M
Net Debt	13.31M	10.35M	11.89M	16.3M	15.54M
Debt Equivalent Oper. Leases	4.91M	3.55M	5M	2.94M	4M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Finished Goods, Total	466K	475K	521K	598K	450K
Land - (BS)	10.42M	10.37M	10.35M	11.25M	10.94M
Machinery, Total	7.58M	8.12M	9.34M	10.26M	10.23M
Full Time Employees	475	597	609	593	531

Fiscal Period: December	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Net Income	1.64M	588K	-1.6M	-1.94M	-1.37M
Depreciation & Amortization - CF	3.66M	3.25M	3.33M	4.12M	3.89M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	1K
Depreciation & Amortization, Total	3.66M	3.25M	3.33M	4.12M	3.89M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	38.1K	8.19K	8.94K	-	1K
Asset Writedown & Restructuring Costs	336K	78.27K	107K	944K	1.86M
Stock-Based Compensation (CF)	32.44K	15.38K	30.54K	-31K	16K
Other Operating Activities, Total	-1.02M	1.09M	976K	1.25M	35K
Change In Accounts Receivable	402K	-521K	-125K	-498K	194K
Change In Inventories	-41.22K	-8.76K	-46.83K	3K	116K
Change In Accounts Payable	-369K	-229K	-435K	1.41M	-1.82M
Cash from Operations	4.69M	4.27M	2.25M	5.26M	2.91M
Capital Expenditure	-436K	-581K	-1.28M	-2.57M	-385K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-	-	-16K
Cash from Investing	-436K	-581K	-1.28M	-2.57M	-401K
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-2.21M	-3.63M	-3.85M	-4.76M	-4.57M
Total Debt Repaid	-2.21M	-3.63M	-3.85M	-4.76M	-4.57M
Issuance of Common Stock	-	-	-	-	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	-	1M	-
Cash from Financing	-2.21M	-3.63M	-3.85M	-3.76M	-4.57M
Net Change in Cash	2.03M	62.52K	-2.88M	-1.08M	-2.06M
Supplemental Items
Cash Interest Paid	21.06K	94.08K	137K	121K	66K
Cash Income Tax Paid (Refund)	-30.29K	-	-	-110K	-
Levered Free Cash Flow	2.2M	2.82M	386K	732K	759K
Unlevered Free Cash Flow	2.71M	3.47M	1.02M	1.51M	1.47M
Change In Net Working Capital	16.76K	326K	606K	-512K	1.19M
Net Debt Issued / Repaid	-2.21M	-3.63M	-3.85M	-4.76M	-4.57M

Fiscal Period: December	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Profitability
Return on Assets	-1.51	3.34	-1.48	-1.58	-2.94
Return on Total Capital	-1.9	4.23	-1.91	-2.03	-3.9
Return On Equity %	49.62	13.21	-40.29	-77.1	-160.68
Return on Common Equity	49.62	13.21	-40.29	-77.1	-160.68
Margin Analysis
Gross Profit Margin %	81.78	78.73	78.52	80.34	82
SG&A Margin	90.19	73.4	80.97	82.9	86.11
EBITDA Margin %	2.55	9.21	1.28	1.37	-0.35
EBITA Margin %	-4.08	5.71	-2.29	-2.4	-4.11
EBIT Margin %	-4.08	5.71	-2.29	-2.4	-4.11
Income From Continuing Operations Margin %	7.94	1.89	-5.08	-5.61	-4.16
Net Income Margin %	7.94	1.89	-5.08	-5.61	-4.16
Net Avail. For Common Margin %	7.94	1.89	-5.08	-5.61	-4.16
Normalized Net Income Margin	-5.03	1.47	-3.27	-3.47	-4.55
Levered Free Cash Flow Margin	10.61	9.07	1.23	2.11	2.3
Unlevered Free Cash Flow Margin	13.09	11.17	3.25	4.36	4.44
Asset Turnover
Asset Turnover	0.59	0.93	1.04	1.05	1.15
Fixed Assets Turnover	0.84	1.42	1.57	1.4	1.49
Receivables Turnover (Average Receivables)	408.44	201.45	92.82	91.34	130.94
Inventory Turnover (Average Inventory)	8.47	14.05	13.57	13.1	12.91
Short Term Liquidity
Current Ratio	1.2	1.24	1.02	0.74	0.62
Quick Ratio	1.12	1.12	0.86	0.64	0.51
Operating Cash Flow to Current Liabilities	0.51	0.46	0.26	0.49	0.33
Days Sales Outstanding (Average Receivables)	0.9	1.81	3.92	3.98	2.78
Days Outstanding Inventory (Average Inventory)	43.3	25.92	26.82	27.78	28.19
Average Days Payable Outstanding	218.64	119.31	114.07	138.15	189.56
Cash Conversion Cycle (Average Days)	-174.43	-91.59	-83.33	-106.38	-158.59
Long Term Solvency
Total Debt/Equity	558.6	426.6	594.6	1.45K	11.05K
Total Debt / Total Capital	84.82	81.01	85.6	93.56	99.1
LT Debt/Equity	486.62	364.51	507.96	1.21K	9.1K
Long-Term Debt / Total Capital	73.89	69.22	73.13	78.1	81.62
Total Liabilities / Total Assets	87.93	85.18	88.9	95.2	99.32
EBIT / Interest Expense	-1.03	1.7	-0.71	-0.67	-1.2
EBITDA / Interest Expense	3.42	4.82	2.56	2.64	2.24
(EBITDA - Capex) / Interest Expense	2.89	4.26	1.3	0.58	1.9
Total Debt / EBITDA	8.23	4.03	7.26	6.77	7.68
Net Debt / EBITDA	4.73	2.06	4.56	4.95	6.14
Total Debt / (EBITDA - Capex)	9.74	4.56	14.25	31.07	9.06
Net Debt / (EBITDA - Capex)	5.6	2.33	8.95	22.74	7.24
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	67.48	49.9	1.4	9.97	-4.68
Gross Profit, 1 Yr. Growth %	73.45	44.3	1.14	12.51	-2.71
EBITDA, 1 Yr. Growth %	-104.66	441.01	-85.87	16.79	-124.74
EBITA, 1 Yr. Growth %	-93.36	-310.11	-140.61	15.42	63.06
EBIT, 1 Yr. Growth %	-93.36	-310.11	-140.61	15.42	63.18
Earnings From Cont. Operations, 1 Yr. Growth %	-120.29	-64.2	-371.87	21.51	-29.34
Net Income, 1 Yr. Growth %	-120.29	-64.2	-371.87	21.51	-29.34
Normalized Net Income, 1 Yr. Growth %	-87.77	-143.85	-325.17	16.96	24.95
Diluted EPS Before Extra, 1 Yr. Growth %	-120.28	-64.21	-371.91	21.51	-29.29
Accounts Receivable, 1 Yr. Growth %	2.72	399.8	64.1	-19.95	-50.45
Inventory, 1 Yr. Growth %	9.71	1.88	9.87	-0.58	-22.39
Net Property, Plant and Equip., 1 Yr. Growth %	-11.04	-11.99	-3.1	-5.82	-16.05
Total Assets, 1 Yr. Growth %	-3.09	-6.75	-10.49	-6.09	-19.5
Tangible Book Value, 1 Yr. Growth %	69.28	15.38	-32.74	-56.4	-89.45
Common Equity, 1 Yr. Growth %	67.73	14.55	-33	-56.29	-88.52
Cash From Operations, 1 Yr. Growth %	72.53	-8.75	-47.47	134.06	-44.59
Capital Expenditures, 1 Yr. Growth %	138.95	33.23	120.2	101.09	-85.04
Levered Free Cash Flow, 1 Yr. Growth %	-208.97	28.22	-86.3	-15.17	3.76
Unlevered Free Cash Flow, 1 Yr. Growth %	-287.35	27.96	-70.51	0.69	-2.86
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-21.26	58.45	23.29	5.6	2.38
Gross Profit, 2 Yr. CAGR %	-17.45	58.21	20.81	6.67	4.62
EBITDA, 2 Yr. CAGR %	-43.32	-49.78	-12.57	-59.33	-46.25
EBITA, 2 Yr. CAGR %	91.68	-62.65	-7.63	-31.54	37.18
EBIT, 2 Yr. CAGR %	91.68	-62.65	-7.63	-31.54	37.23
Earnings From Cont. Operations, 2 Yr. CAGR %	56.97	-73.05	-1.35	81.73	-7.34
Net Income, 2 Yr. CAGR %	56.97	-73.05	-1.35	81.73	-7.34
Normalized Net Income, 2 Yr. CAGR %	38.65	-76.84	-0.63	62.28	20.89
Diluted EPS Before Extra, 2 Yr. CAGR %	56.97	-73.06	-1.35	81.75	-7.31
Accounts Receivable, 2 Yr. CAGR %	-73.58	126.58	186.39	14.55	-37.02
Inventory, 2 Yr. CAGR %	-11.47	5.72	5.8	4.47	-12.16
Net Property, Plant and Equip., 2 Yr. CAGR %	-18.87	-11.51	-7.65	8.57	-11.08
Total Assets, 2 Yr. CAGR %	-10.92	-4.94	-8.64	-0.22	-13.06
Tangible Book Value, 2 Yr. CAGR %	-37.47	39.76	-11.91	-43.17	-78.55
Common Equity, 2 Yr. CAGR %	-37.31	38.61	-12.4	-43.21	-77.6
Cash From Operations, 2 Yr. CAGR %	-8.03	25.47	-30.77	10.89	13.88
Capital Expenditures, 2 Yr. CAGR %	-41.79	78.43	71.28	110.44	-45.16
Levered Free Cash Flow, 2 Yr. CAGR %	-5.67	18.21	-58.09	-49.03	-6.2
Unlevered Free Cash Flow, 2 Yr. CAGR %	-7.3	54.83	-38.57	-34.03	-1.11
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-15.5	-2.41	36.54	18.68	2.05
Gross Profit, 3 Yr. CAGR %	-11.82	-0.56	36.29	17.98	3.45
EBITDA, 3 Yr. CAGR %	-33.81	20.23	-67.09	-3.64	-65.54
EBITA, 3 Yr. CAGR %	23.88	97.63	-61.59	-0.52	-8.58
EBIT, 3 Yr. CAGR %	23.88	97.63	-61.59	-0.52	-8.56
Earnings From Cont. Operations, 3 Yr. CAGR %	29.39	-4.1	-41.77	5.74	32.64
Net Income, 3 Yr. CAGR %	29.39	-4.1	-41.77	5.74	32.64
Normalized Net Income, 3 Yr. CAGR %	36.84	-5.54	-50.57	4.91	48.74
Diluted EPS Before Extra, 3 Yr. CAGR %	29.29	-4.1	-41.77	5.74	32.68
Accounts Receivable, 3 Yr. CAGR %	-61.26	-29.6	103.48	87.18	-13.37
Inventory, 3 Yr. CAGR %	-12.97	-7.22	7.09	3.6	-5.39
Net Property, Plant and Equip., 3 Yr. CAGR %	-14.41	-16.64	-8.79	1.23	-0.35
Total Assets, 3 Yr. CAGR %	-8.19	-9.55	-6.83	-2.45	-7.11
Tangible Book Value, 3 Yr. CAGR %	-28.25	-23.31	9.52	-28.04	-67.58
Common Equity, 3 Yr. CAGR %	-28.12	-23.36	8.78	-28.25	-66.67
Cash From Operations, 3 Yr. CAGR %	-3.47	-8.27	-6.14	3.91	-12
Capital Expenditures, 3 Yr. CAGR %	-42.37	-23.29	91.39	80.7	-12.83
Levered Free Cash Flow, 3 Yr. CAGR %	18.69	4.49	-42.37	-30.68	-35.42
Unlevered Free Cash Flow, 3 Yr. CAGR %	10.71	3.22	-10.92	-17.72	-24.95
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-0.76	0.97	-1.72	0.72	21.69
Gross Profit, 5 Yr. CAGR %	1.54	2.78	0.02	2.27	22.61
EBITDA, 5 Yr. CAGR %	49.47	34.63	-26.02	-22.07	-59.94
EBITA, 5 Yr. CAGR %	-0.83	18.82	10.16	29.32	-36.09
EBIT, 5 Yr. CAGR %	-0.83	18.82	10.16	29.32	-36.08
Earnings From Cont. Operations, 5 Yr. CAGR %	12.35	8.07	16.09	23.84	-29.88
Net Income, 5 Yr. CAGR %	12.35	8.07	16.09	23.84	-29.88
Normalized Net Income, 5 Yr. CAGR %	10.64	-2.02	20.4	17.29	-29.31
Diluted EPS Before Extra, 5 Yr. CAGR %	6.98	4.34	16.03	23.84	-29.88
Accounts Receivable, 5 Yr. CAGR %	-38.26	-18.16	-13.77	-14.47	27.26
Inventory, 5 Yr. CAGR %	-0.59	-4.79	-5.9	-2.71	-1.09
Net Property, Plant and Equip., 5 Yr. CAGR %	15.85	12.95	-11.77	-7.35	-4.97
Total Assets, 5 Yr. CAGR %	16.49	8.96	-8.37	-5.93	-6.25
Tangible Book Value, 5 Yr. CAGR %	-14.43	-18.48	-22.11	-31.97	-41.84
Common Equity, 5 Yr. CAGR %	-16.2	-19.58	-22.2	-32.02	-41.06
Cash From Operations, 5 Yr. CAGR %	152.79	22.5	-15.49	-1.04	1.41
Capital Expenditures, 5 Yr. CAGR %	-37.29	-26.84	-10.9	14.86	16.09
Levered Free Cash Flow, 5 Yr. CAGR %	-15.02	26.66	-21.73	-21.59	-17.75
Unlevered Free Cash Flow, 5 Yr. CAGR %	-11.09	33.23	-12.53	-13.7	0.27