Cash flow Dynamics plc OTC Markets

Stocks

ABDD.F

GB00B9GQVG73

Auto, Truck & Motorcycle Parts

Market Closed - OTC Markets 14:11:57 2026-07-13 EDT			5-day change	1st Jan Change
16.18 ^USD	+15.49%		-.--%	-3.69%

07-29	Deutsche Bank cuts Diageo and Luceco	AN
07-28	AB Dynamics warns on revenue, plans to exit VadoTech business	AN

771700ffc4359a4118da4f019a.ec6ioTvB0yK3faIlSZjA7l5vF1DVLjLdV0ZRyvqsUxA.KPqXyWKoq2HlLuV1MNusiBQ9Wgi6V36PLz9jlYjfK1E0jZXNSYKQUOcIkg

Published financial data: DYNAMICS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: August	2021	2022	2023	2024	2025
Revenues	65.38M	80.3M	101M	111M	115M
Total Revenues	65.38M	80.3M	101M	111M	115M
Cost of Goods Sold, Total	28.27M	34.09M	40.84M	44.97M	43.6M
Gross Profit	37.11M	46.22M	59.93M	66.28M	71.1M
Selling General & Admin Expenses, Total	32.64M	40.66M	51.88M	53.54M	55.6M
Stock-Based Compensation (IS)	-	-	-	-	-
Other Operating Expenses, Total	32.64M	40.66M	51.88M	53.54M	55.6M
Operating Income	4.47M	5.56M	8.05M	12.74M	15.5M
Interest Expense, Total	-91K	-159K	-396K	-315K	-400K
Interest And Investment Income	15K	-	42K	43K	-
Net Interest Expenses	-76K	-159K	-354K	-272K	-400K
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-1K	-215K	-713K	-447K	-500K
EBT, Excl. Unusual Items	4.39M	5.18M	6.99M	12.03M	14.6M
Merger & Related Restructuring Charges	-273K	-328K	-678K	-	-
Other Unusual Items	-331K	-	5.18M	-	-
EBT, Incl. Unusual Items	3.78M	4.86M	11.49M	12.03M	14.6M
Income Tax Expense	800K	946K	502K	2.32M	2.6M
Earnings From Continuing Operations	2.98M	3.91M	10.99M	9.71M	12M
Net Income to Company	2.98M	3.91M	10.99M	9.71M	12M
Net Income - (IS)	2.98M	3.91M	10.99M	9.71M	12M
Net Income to Common Incl Extra Items	2.98M	3.91M	10.99M	9.71M	12M
Net Income to Common Excl. Extra Items	2.98M	3.91M	10.99M	9.71M	12M
Per Share Items
Net EPS - Basic	0.13	0.17	0.48	0.42	0.52
Basic EPS - Continuing Operations	0.13	0.17	0.48	0.42	0.52
Basic Weighted Average Shares Outstanding	22.6M	22.62M	22.89M	22.94M	23M
Net EPS - Diluted	0.13	0.17	0.47	0.42	0.52
Diluted EPS - Continuing Operations	0.13	0.17	0.47	0.42	0.52
Diluted Weighted Average Shares Outstanding	22.78M	22.91M	23.19M	23.25M	23.3M
Normalized Basic EPS	0.12	0.14	0.19	0.33	0.4
Normalized Diluted EPS	0.12	0.14	0.19	0.32	0.39
Dividend Per Share	0.05	0.05	0.06	0.08	0.09
Payout Ratio	45.43	28.93	11.42	15.89	15.83
Supplemental Items
EBITDA	10.86M	13.42M	17.5M	21.58M	24.6M
EBITA	8.9M	11.07M	15.24M	19.1M	21.7M
EBIT	4.47M	5.56M	8.05M	12.74M	15.5M
EBITDAR	10.91M	-	-	-	-
Effective Tax Rate - (Ratio)	21.14	19.48	4.37	19.29	17.81
Total Current Taxes	70K	724K	1.86M	3.25M	1.6M
Total Deferred Taxes	730K	222K	-1.36M	-932K	1M
Normalized Net Income	2.74M	3.24M	4.37M	7.52M	9.12M
Interest on Long-Term Debt	25K	40K	55K	67K	200K
Supplemental Operating Expense Items
General and Administrative Expenses	32.64M	40.66M	51.88M	53.54M	55.6M
Research And Development Expense From Footnotes	2.87M	2.96M	4.65M	3.77M	3.2M
Net Rental Expense, Total	44K	-	-	-	-
Imputed Operating Lease Interest Expense	29.2K	-	-	-	-
Imputed Operating Lease Depreciation	14.8K	-	-	-	-
Stock-Based Comp., Other (Total)	1.24M	795K	1.26M	1.42M	700K
Total Stock-Based Compensation	1.24M	795K	1.26M	1.42M	700K

Fiscal Period: August	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	23.28M	30.14M	33.49M	31.8M	44.7M
Total Cash And Short Term Investments	23.28M	30.14M	33.49M	31.8M	44.7M
Accounts Receivable, Total	15.8M	14.01M	13.54M	13.34M	16.3M
Other Receivables	3.18M	3.28M	2.12M	2.49M	1.2M
Total Receivables	18.99M	17.28M	15.66M	15.83M	17.5M
Inventory	6.77M	13.61M	17.95M	14.41M	13.9M
Prepaid Expenses	2.22M	1.3M	1.99M	1.12M	1.4M
Other Current Assets, Total	1.89M	1.89M	1.89M	1.89M	1.9M
Total Current Assets	53.16M	64.23M	70.98M	65.06M	79.4M
Gross Property Plant And Equipment	32.46M	34.69M	35.21M	40.89M	43M
Accumulated Depreciation	-5.73M	-8.11M	-8.06M	-8.35M	-11M
Net Property Plant And Equipment	26.73M	26.58M	27.15M	32.54M	32M
Long-term Investments	12K	-	-	-	-
Goodwill	22.22M	23.82M	36.94M	44.57M	45.3M
Other Intangibles, Total	29.85M	26.64M	35.58M	33.78M	29.3M
Deferred Tax Assets Long-Term	-	-	-	-	-
Deferred Charges Long-Term	-	-	-	-	2.9M
Total Assets	132M	141M	171M	176M	189M
Liabilities
Accounts Payable, Total	2.7M	4.96M	4.95M	5.62M	7.2M
Accrued Expenses, Total	453K	571K	697K	1.64M	1.4M
Short-term Borrowings	-	-	-	-	-
Current Portion of Leases	456K	628K	570K	1.03M	1.1M
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	3.57M	5.79M	9.23M	7.48M	9.1M
Other Current Liabilities	12.74M	10.65M	20.43M	15.77M	17.2M
Total Current Liabilities	19.92M	22.59M	35.87M	31.55M	36M
Long-Term Leases	511K	315K	906K	2.21M	2.2M
Deferred Tax Liability Non Current	6.55M	6.4M	8.71M	7.51M	9.7M
Other Non Current Liabilities	-	-	-	3.44M	1.1M
Total Liabilities	26.98M	29.3M	45.49M	44.7M	49M
Common Stock, Total	226K	226K	229K	230K	200K
Additional Paid In Capital	62.21M	62.26M	62.78M	62.86M	62.9M
Retained Earnings	44.89M	48.33M	59.74M	67.53M	76M
Comprehensive Income and Other	-2.34M	1.14M	2.4M	636K	800K
Total Common Equity	105M	112M	125M	131M	140M
Total Equity	105M	112M	125M	131M	140M
Total Liabilities And Equity	132M	141M	171M	176M	189M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	22.62M	22.89M	22.93M	22.95M	22.95M
ECS Total Common Shares Outstanding	22.62M	22.63M	22.93M	22.95M	22.95M
Book Value / Share	4.64	4.95	5.46	5.72	6.09
Tangible Book Value	52.92M	61.51M	52.64M	52.9M	65.3M
Tangible Book Value Per Share	2.34	2.72	2.3	2.3	2.84
Total Debt	967K	943K	1.48M	3.24M	3.3M
Net Debt	-22.32M	-29.2M	-32.01M	-28.56M	-41.4M
Debt Equivalent Oper. Leases	352K	-	-	-	-
Equity Method Investments, Total	-	-	-	-	-
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	5.03M	11.04M	10.64M	4.32M	10.2M
Inventories - Work In Process, Total	1.61M	2.1M	5.07M	5.95M	1.9M
Inventories - Finished Goods, Total	126K	464K	2.25M	4.14M	1.8M
Land - (BS)	22.14M	22.57M	22.55M	22.7M	22.7M
Machinery, Total	8.27M	9.58M	9.37M	14.29M	15.8M
Full Time Employees	394	428	471	555	553
Accumulated Allowance for Doubtful Accounts (Supple)	592K	508K	970K	802K	500K
Order Backlog	-	-	-	30.3M	32M

Fiscal Period: August	2021	2022	2023	2024	2025
Net Income	2.98M	3.91M	10.99M	9.71M	12M
Depreciation & Amortization - CF	2.62M	3.32M	3.23M	3.54M	4.1M
Amortization of Goodwill and Intangible Assets - (CF)	4.43M	5.52M	7.19M	6.35M	6.2M
Depreciation & Amortization, Total	7.06M	8.83M	10.42M	9.89M	10.3M
Amortization of Deferred Charges, Total - (CF)	53K	305K	679K	397K	400K
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Stock-Based Compensation (CF)	1.24M	795K	1.26M	1.42M	700K
Other Operating Activities, Total	2.44M	836K	-3.54M	-193K	400K
Change In Accounts Receivable	-3.91M	1.98M	2.51M	965K	-1.6M
Change In Inventories	2.41M	-6.89M	-2.61M	3.54M	1M
Change In Accounts Payable	2.96M	8.14M	-369K	-2.22M	1.5M
Change in Other Net Operating Assets	-	-	-	-	-
Cash from Operations	15.22M	17.91M	19.34M	23.5M	24.7M
Capital Expenditure	-5.54M	-2.1M	-2.93M	-3.64M	-2.3M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-14.33M	-5.11M	-10.66M	-16.97M	-3.4M
Sale (Purchase) of Intangible assets	-1.1M	-1.71M	-469K	-189K	-800K
Cash from Investing	-20.97M	-8.92M	-14.06M	-20.8M	-6.5M
Short Term Debt Issued, Total	-	-	6M	3.93M	-
Total Debt Issued	-	-	6M	3.93M	-
Short Term Debt Repaid, Total	-493K	-	-6M	-3.93M	-
Long-Term Debt Repaid, Total	-656K	-964K	-1.12M	-1.14M	-1.3M
Total Debt Repaid	-1.15M	-964K	-7.12M	-5.07M	-1.3M
Issuance of Common Stock	474K	50K	457K	-	-
Repurchase of Common Stock	-	-	-	-1.69M	-2.1M
Common Dividends Paid	-1.36M	-1.13M	-1.26M	-1.54M	-1.9M
Common & Preferred Stock Dividends Paid	-1.36M	-1.13M	-1.26M	-1.54M	-1.9M
Other Financing Activities, Total	5M	-	-	-	-
Cash from Financing	2.97M	-2.04M	-1.92M	-4.38M	-5.3M
Foreign Exchange Rate Adjustments	-122K	-81K	-23K	-8K	-
Net Change in Cash	-2.9M	6.86M	3.34M	-1.68M	12.9M
Supplemental Items
Cash Interest Paid	154K	90K	291K	118K	200K
Cash Income Tax Paid (Refund)	-1.06M	684K	-363K	3.11M	2.9M
Levered Free Cash Flow	9.57M	7.79M	24.11M	15.09M	20.74M
Unlevered Free Cash Flow	9.63M	7.89M	24.35M	15.29M	20.99M
Change In Net Working Capital	-5.13M	1.71M	-10.35M	551K	-3M
Net Debt Issued / Repaid	-1.15M	-964K	-1.12M	-1.14M	-1.3M

Fiscal Period: August	2021	2022	2023	2024	2025
Profitability
Return on Assets	2.23	2.54	3.22	4.6	5.31
Return on Total Capital	2.67	3.17	4.2	6.1	6.98
Return On Equity %	2.88	3.6	9.25	7.57	8.85
Return on Common Equity	2.88	3.6	9.25	7.57	8.85
Margin Analysis
Gross Profit Margin %	56.76	57.55	59.47	59.58	61.99
SG&A Margin	49.93	50.63	51.48	48.12	48.47
EBITDA Margin %	16.61	16.72	17.37	19.4	21.45
EBITA Margin %	13.61	13.79	15.13	17.16	18.92
EBIT Margin %	6.83	6.92	7.99	11.46	13.51
Income From Continuing Operations Margin %	4.57	4.87	10.9	8.72	10.46
Net Income Margin %	4.57	4.87	10.9	8.72	10.46
Net Avail. For Common Margin %	4.57	4.87	10.9	8.72	10.46
Normalized Net Income Margin	4.2	4.03	4.33	6.76	7.96
Levered Free Cash Flow Margin	14.64	9.7	23.92	13.57	18.08
Unlevered Free Cash Flow Margin	14.72	9.82	24.17	13.74	18.3
Asset Turnover
Asset Turnover	0.52	0.59	0.65	0.64	0.63
Fixed Assets Turnover	2.53	3.01	3.75	3.73	3.56
Receivables Turnover (Average Receivables)	4.65	5.39	7.21	8.28	7.75
Inventory Turnover (Average Inventory)	3.54	3.35	2.58	2.78	3.08
Short Term Liquidity
Current Ratio	2.67	2.84	1.98	2.06	2.21
Quick Ratio	2.12	2.1	1.37	1.51	1.73
Operating Cash Flow to Current Liabilities	0.76	0.79	0.54	0.75	0.69
Days Sales Outstanding (Average Receivables)	78.44	67.75	50.63	44.2	47.1
Days Outstanding Inventory (Average Inventory)	102.98	109.12	141.24	131.7	118.46
Average Days Payable Outstanding	28.47	34.16	40.03	46.65	54.2
Cash Conversion Cycle (Average Days)	152.95	142.71	151.84	129.26	111.35
Long Term Solvency
Total Debt/Equity	0.92	0.84	1.18	2.47	2.36
Total Debt / Total Capital	0.91	0.84	1.17	2.41	2.3
LT Debt/Equity	0.49	0.28	0.72	1.68	1.57
Long-Term Debt / Total Capital	0.48	0.28	0.72	1.64	1.54
Total Liabilities / Total Assets	20.44	20.74	26.66	25.41	25.94
EBIT / Interest Expense	49.08	34.95	20.34	40.46	38.75
EBITDA / Interest Expense	126.62	90.49	46.66	71.84	64.5
(EBITDA - Capex) / Interest Expense	65.78	77.3	39.26	60.3	58.75
Total Debt / EBITDA	0.08	0.07	0.08	0.14	0.13
Net Debt / EBITDA	-1.94	-2.03	-1.73	-1.26	-1.6
Total Debt / (EBITDA - Capex)	0.16	0.08	0.09	0.17	0.14
Net Debt / (EBITDA - Capex)	-3.73	-2.38	-2.06	-1.5	-1.76
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	6.28	22.83	21.08	10.41	3.05
Gross Profit, 1 Yr. Growth %	3.31	24.53	27.13	10.6	7.24
EBITDA, 1 Yr. Growth %	10.9	17.46	21.99	28.25	14.42
EBITA, 1 Yr. Growth %	7.13	16.8	27.04	31.12	13.61
EBIT, 1 Yr. Growth %	-6.12	10.41	24.24	72.81	22.05
Earnings From Cont. Operations, 1 Yr. Growth %	-25.78	30.95	131.72	-11.65	23.71
Net Income, 1 Yr. Growth %	-25.78	30.95	131.72	-11.65	23.71
Normalized Net Income, 1 Yr. Growth %	-11.24	12.06	14.37	90.65	21.67
Diluted EPS Before Extra, 1 Yr. Growth %	-26.4	30.53	128.99	-12.03	23.5
Accounts Receivable, 1 Yr. Growth %	28.5	-11.35	-6.12	-1.49	22.56
Inventory, 1 Yr. Growth %	-26.24	101.02	31.52	-19.73	-3.47
Net Property, Plant and Equip., 1 Yr. Growth %	6.87	-0.54	2.12	19.88	-1.54
Total Assets, 1 Yr. Growth %	11.49	7.05	20.41	3.11	7.33
Tangible Book Value, 1 Yr. Growth %	-22.15	16.26	-15	0.5	17.87
Common Equity, 1 Yr. Growth %	2.7	6.64	11.37	4.87	6.55
Cash From Operations, 1 Yr. Growth %	258.56	17.65	8.02	21.49	5.11
Capital Expenditures, 1 Yr. Growth %	-23.91	-62.1	39.66	24.16	-36.11
Levered Free Cash Flow, 1 Yr. Growth %	-405.21	-21.6	208.59	-36.26	37.89
Unlevered Free Cash Flow, 1 Yr. Growth %	-408.88	-20.97	202.7	-36.1	37.84
Dividend Per Share, 1 Yr. Growth %	10	9.5	20	19.97	20.05
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	6.21	14.26	24.15	15.62	6.69
Gross Profit, 2 Yr. CAGR %	15.29	13.43	27.08	18.58	8.92
EBITDA, 2 Yr. CAGR %	-8.31	17.07	23.76	22.64	20.91
EBITA, 2 Yr. CAGR %	-13.5	15.46	26.8	26.16	22.06
EBIT, 2 Yr. CAGR %	-37.94	8.08	26.49	40.22	44.97
Earnings From Cont. Operations, 2 Yr. CAGR %	-41.28	-1.41	91.84	43.08	4.51
Net Income, 2 Yr. CAGR %	-41.28	-1.41	91.84	43.08	4.51
Normalized Net Income, 2 Yr. CAGR %	-38.92	2.38	22.9	40.32	52.14
Diluted EPS Before Extra, 2 Yr. CAGR %	-44.22	-1.99	90.22	41.93	4.24
Accounts Receivable, 2 Yr. CAGR %	16	6.73	-7.44	-3.83	9.73
Inventory, 2 Yr. CAGR %	-22.07	21.77	62.84	2.75	-12.01
Net Property, Plant and Equip., 2 Yr. CAGR %	22.12	3.1	0.78	10.64	8.57
Total Assets, 2 Yr. CAGR %	3.93	9.24	13.71	11.42	5.21
Tangible Book Value, 2 Yr. CAGR %	-5.86	-4.87	-0.25	-7.58	11.38
Common Equity, 2 Yr. CAGR %	3.08	4.65	9.18	8.07	5.73
Cash From Operations, 2 Yr. CAGR %	31.77	105.39	12.74	14.56	13
Capital Expenditures, 2 Yr. CAGR %	8.46	-46.3	-27.25	31.68	-11.4
Levered Free Cash Flow, 2 Yr. CAGR %	140.41	57.61	55.77	39.01	-6.42
Unlevered Free Cash Flow, 2 Yr. CAGR %	141.12	59.08	56.2	37.87	-6.35
Dividend Per Share, 2 Yr. CAGR %	4.88	9.75	14.63	19.98	20.01
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	20.84	11.48	17.88	19.39	11.28
Gross Profit, 3 Yr. CAGR %	43.52	18.3	18.6	21.33	14.68
EBITDA, 3 Yr. CAGR %	9.18	1.29	21.36	23.6	19.68
EBITA, 3 Yr. CAGR %	4.12	-2.35	22.43	26.29	21.84
EBIT, 3 Yr. CAGR %	-17.25	-21.74	19.18	36.3	33.72
Earnings From Cont. Operations, 3 Yr. CAGR %	-24.78	-23.28	39.79	48.15	36.28
Net Income, 3 Yr. CAGR %	-24.78	-23.28	39.79	48.15	36.28
Normalized Net Income, 3 Yr. CAGR %	-17.95	-23.91	12.21	37.51	33.71
Diluted EPS Before Extra, 3 Yr. CAGR %	-27.93	-25.94	38.61	47.1	35.5
Accounts Receivable, 3 Yr. CAGR %	22.12	6.05	3.25	-5.5	4.17
Inventory, 3 Yr. CAGR %	-0.64	6.88	25.06	28.63	0.6
Net Property, Plant and Equip., 3 Yr. CAGR %	25.02	14.05	2.77	6.78	6.38
Total Assets, 3 Yr. CAGR %	39.58	4.96	12.97	10.06	10.05
Tangible Book Value, 3 Yr. CAGR %	11.63	1	-8.17	-0	1.78
Common Equity, 3 Yr. CAGR %	40.27	4.25	6.98	7.73	7.57
Cash From Operations, 3 Yr. CAGR %	19.14	26.89	65.79	15.58	11.31
Capital Expenditures, 3 Yr. CAGR %	14.4	-23.61	-26.15	-13.06	3.11
Levered Free Cash Flow, 3 Yr. CAGR %	48.98	67.55	97.36	14.96	38.47
Unlevered Free Cash Flow, 3 Yr. CAGR %	49.27	68.26	98.43	15.28	37.66
Dividend Per Share, 3 Yr. CAGR %	9.66	6.4	13.07	16.38	20.01
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	26.14	26.73	22.15	13.93	13.27
Gross Profit, 5 Yr. CAGR %	42.1	42.32	36.7	18.88	14.63
EBITDA, 5 Yr. CAGR %	17.66	23.18	15.97	10.81	20.23
EBITA, 5 Yr. CAGR %	14.41	19.91	14.1	9.93	21.18
EBIT, 5 Yr. CAGR %	-0.33	4.47	0.43	1.91	26.65
Earnings From Cont. Operations, 5 Yr. CAGR %	-5.08	0.03	9.39	2.31	24.44
Net Income, 5 Yr. CAGR %	-5.08	0.03	9.39	2.31	24.44
Normalized Net Income, 5 Yr. CAGR %	-0.28	2.99	-2.54	0.44	24.18
Diluted EPS Before Extra, 5 Yr. CAGR %	-10.05	-3.62	6.25	-0.19	23.67
Accounts Receivable, 5 Yr. CAGR %	32.38	9.77	9.3	2.57	5.8
Inventory, 5 Yr. CAGR %	16.23	22.37	21.07	5.27	8.65
Net Property, Plant and Equip., 5 Yr. CAGR %	58.23	20.5	14.69	12.67	5.05
Total Assets, 5 Yr. CAGR %	43.97	31.8	28.59	7.57	9.8
Tangible Book Value, 5 Yr. CAGR %	24.75	16.84	6.71	-2.39	-0.8
Common Equity, 5 Yr. CAGR %	43.07	31.71	26.89	5.84	6.48
Cash From Operations, 5 Yr. CAGR %	29.83	57.8	16.54	21.8	42.22
Capital Expenditures, 5 Yr. CAGR %	28.04	-23.56	-4.55	-5.02	-20.57
Levered Free Cash Flow, 5 Yr. CAGR %	52.76	2.17	52.8	55.58	45.91
Unlevered Free Cash Flow, 5 Yr. CAGR %	52.94	2.43	53.11	55.99	46.44
Dividend Per Share, 5 Yr. CAGR %	9.86	9.73	11.62	11.64	15.79