Income Statement PHSC plc

Stocks

PHSC

GB0033113456

Business Support Services

Market Closed - London S.E. 11:35:05 2026-09-04 EDT			5-day change	1st Jan Change
7.750 ^GBX	0.00%		0.00%	-26.19%

07-31	PHSC plc Reports Earnings Results for the Full Year Ended March 31, 2026	CI
05-27	WINNERS & LOSERS: Hardide wins contract; Nanoco plans to delist	AN

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Published financial data: PHSC PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)	2026 (GBP)
Revenues	3.57M	3.44M	3.78M	3.22M	3.3M
Total Revenues	3.57M	3.44M	3.78M	3.22M	3.3M
Cost of Goods Sold, Total	1.94M	1.61M	1.76M	1.55M	1.61M
Gross Profit	1.63M	1.83M	2.02M	1.67M	1.69M
Selling General & Admin Expenses, Total	1.39M	1.46M	1.51M	1.63M	1.81M
Provision for Bad Debts	140	-2.48K	-	-	-
Depreciation & Amortization - (IS)	58.81K	63.03K	74.52K	78.44K	97.39K
Other Operating Expenses	-	-3K	-	-	-113K
Other Operating Expenses, Total	1.45M	1.52M	1.58M	1.71M	1.8M
Operating Income	186K	303K	435K	-34.59K	-111K
Interest Expense, Total	-	-	-	-	-
Interest And Investment Income	388	1.35K	17.31K	17.17K	5.06K
Net Interest Expenses	388	1.35K	17.31K	17.17K	5.06K
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	186K	305K	452K	-17.42K	-106K
Impairment of Goodwill	-793K	-	-120K	-110K	-148K
Other Unusual Items	29.53K	-	-	-	-130K
EBT, Incl. Unusual Items	-578K	305K	332K	-127K	-383K
Income Tax Expense	53.2K	61.34K	83.55K	-1.22K	-77.84K
Earnings From Continuing Operations	-631K	243K	249K	-126K	-305K
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	-631K	243K	249K	-126K	-305K
Net Income - (IS)	-631K	243K	249K	-126K	-305K
Net Income to Common Incl Extra Items	-631K	243K	249K	-126K	-305K
Net Income to Common Excl. Extra Items	-631K	243K	249K	-126K	-305K
Per Share Items
Net EPS - Basic	-0.05	0.02	0.02	-0.01	-0.03
Basic EPS - Continuing Operations	-0.05	0.02	0.02	-0.01	-0.03
Basic Weighted Average Shares Outstanding	13.25M	11.85M	11.36M	10.43M	10.28M
Net EPS - Diluted	-0.05	0.02	0.02	-0.01	-0.03
Diluted EPS - Continuing Operations	-0.05	0.02	0.02	-0.01	-0.03
Diluted Weighted Average Shares Outstanding	13.25M	11.85M	11.36M	10.43M	10.28M
Normalized Basic EPS	0.01	0.02	0.02	-0	-0.01
Normalized Diluted EPS	0.01	0.02	0.02	-0	-0.01
Dividend Per Share	0.01	0.02	0.02	-	-
Payout Ratio	-20.63	48.7	77.59	-101.74	-
Supplemental Items
EBITDA	211K	328K	467K	-2.75K	-67.89K
EBITA	186K	303K	435K	-34.59K	-111K
EBIT	186K	303K	435K	-34.59K	-111K
EBITDAR	254K	385K	532K	78.02K	10.18K
Effective Tax Rate - (Ratio)	-9.21	20.14	25.14	0.96	20.31
Current Domestic Taxes	55.92K	56.92K	79.3K	-2.2K	-
Total Current Taxes	55.92K	56.92K	79.3K	-2.2K	-
Deferred Domestic Taxes	-2.72K	4.42K	4.25K	986	-77.84K
Total Deferred Taxes	-2.72K	4.42K	4.25K	986	-77.84K
Normalized Net Income	116K	190K	283K	-10.89K	-66.09K
Supplemental Operating Expense Items
General and Administrative Expenses	1.39M	1.46M	1.51M	1.63M	1.81M
Net Rental Expense, Total	42.81K	56.1K	64.95K	80.77K	78.07K

Fiscal Period: March	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)	2026 (GBP)
Assets
Cash And Equivalents	649K	750K	488K	435K	385K
Total Cash And Short Term Investments	649K	750K	488K	435K	385K
Accounts Receivable, Total	633K	594K	659K	510K	529K
Other Receivables	93.85K	80.12K	109K	76.14K	100K
Total Receivables	726K	674K	769K	586K	629K
Inventory	186K	200K	246K	220K	175K
Total Current Assets	1.56M	1.62M	1.5M	1.24M	1.19M
Gross Property Plant And Equipment	929K	970K	1.04M	1.11M	1.01M
Accumulated Depreciation	-438K	-501K	-535K	-605K	-595K
Net Property Plant And Equipment	490K	468K	502K	507K	419K
Goodwill	2.24M	2.24M	2.12M	2.01M	1.86M
Deferred Tax Assets Long-Term	15.59K	11.55K	12.37K	8.9K	21.93K
Total Assets	4.3M	4.34M	4.13M	3.76M	3.49M
Liabilities
Accounts Payable, Total	134K	48.27K	122K	123K	136K
Accrued Expenses, Total	227K	223K	271K	227K	260K
Current Portion of Leases	30.63K	25.14K	38.46K	40.71K	35.47K
Current Income Taxes Payable	55.11K	56.92K	79.27K	-	-
Unearned Revenue Current, Total	247K	235K	229K	213K	292K
Other Current Liabilities	8.83K	25.39K	8.98K	11.21K	6.64K
Total Current Liabilities	703K	613K	749K	615K	730K
Long-Term Leases	24.18K	25.41K	40.86K	61.77K	42.31K
Deferred Tax Liability Non Current	61.84K	62.22K	67.29K	64.81K	-
Total Liabilities	789K	701K	857K	741K	773K
Common Stock, Total	1.47M	1.18M	1.1M	1.03M	1.03M
Additional Paid In Capital	1.92M	1.92M	1.92M	1.92M	1.92M
Retained Earnings	497K	-23.06K	-176K	-640K	-946K
Treasury Stock	-645K	-	-210K	-	-
Comprehensive Income and Other	277K	560K	642K	717K	717K
Total Common Equity	3.51M	3.64M	3.28M	3.02M	2.72M
Total Equity	3.51M	3.64M	3.28M	3.02M	2.72M
Total Liabilities And Equity	4.3M	4.34M	4.13M	3.76M	3.49M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	11.85M	11.85M	10.28M	10.28M	10.28M
ECS Total Common Shares Outstanding	11.85M	11.85M	10.28M	10.28M	10.28M
Book Value / Share	0.3	0.31	0.32	0.29	0.26
Tangible Book Value	1.28M	1.4M	1.16M	1.02M	858K
Tangible Book Value Per Share	0.11	0.12	0.11	0.1	0.08
Total Debt	54.82K	50.55K	79.33K	102K	77.78K
Net Debt	-595K	-699K	-409K	-332K	-308K
Debt Equivalent Oper. Leases	343K	449K	520K	646K	625K
Account Code - Inventory Valuation	5	5	5	5	3
Inventories - Others	243K	238K	284K	250K	215K
Machinery, Total	123K	131K	145K	150K	170K
Full Time Employees	44	34	31	39	39
Accumulated Allowance for Doubtful Accounts (Supple)	2.48K	-	-	1.09K	5.45K

Fiscal Period: March	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)	2026 (GBP)
Net Income	-631K	243K	249K	-126K	-305K
Depreciation & Amortization - CF	58.81K	63.03K	74.52K	78.44K	97.39K
Depreciation & Amortization, Total	58.81K	63.03K	74.52K	78.44K	97.39K
(Gain) Loss From Sale Of Asset	2.44K	-	2.85K	1.38K	-109K
Asset Writedown & Restructuring Costs	793K	-	120K	110K	148K
Other Operating Activities, Total	-36.01K	4.88K	9.29K	-97.54K	-74.9K
Change In Accounts Receivable	-136K	52.01K	-94.47K	185K	-43.07K
Change In Inventories	74.08K	-14.48K	-45.49K	25.72K	45.01K
Change In Accounts Payable	98.83K	-85.66K	99.4K	-56.98K	83.02K
Cash from Operations	224K	263K	415K	120K	-159K
Capital Expenditure	-22.12K	-41.39K	-39.61K	-15.4K	-59.14K
Sale of Property, Plant, and Equipment	140	-	-	-	189K
Other Investing Activities, Total	388	1.35K	17.31K	17.17K	5.06K
Cash from Investing	-21.59K	-40.04K	-22.3K	1.77K	135K
Long-Term Debt Repaid, Total	-15.9K	-4.26K	-42.26K	-46.6K	-24.7K
Total Debt Repaid	-15.9K	-4.26K	-42.26K	-46.6K	-24.7K
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-645K	-	-419K	-	-
Common Dividends Paid	-130K	-118K	-193K	-128K	-
Common & Preferred Stock Dividends Paid	-130K	-118K	-193K	-128K	-
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-791K	-123K	-654K	-175K	-24.7K
Net Change in Cash	-588K	100K	-261K	-53.58K	-49.45K
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	89.21K	55.11K	56.95K	79.16K	-8K
Levered Free Cash Flow	157K	165K	289K	114K	91.73K
Unlevered Free Cash Flow	157K	165K	289K	114K	91.73K
Change In Net Working Capital	-3.76K	46.33K	18.22K	-72.21K	-123K
Net Debt Issued / Repaid	-15.9K	-4.26K	-42.26K	-46.6K	-24.7K

Fiscal Period: March	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)	2026 (GBP)
Profitability
Return on Assets	2.33	4.39	6.42	-0.55	-1.91
Return on Total Capital	2.71	5.22	7.72	-0.67	-2.34
Return On Equity %	-14.97	6.8	7.2	-4.01	-10.65
Return on Common Equity	-14.97	6.8	7.2	-4.01	-10.65
Margin Analysis
Gross Profit Margin %	45.7	53.09	53.34	52	51.11
SG&A Margin	38.85	42.6	39.85	50.64	54.95
EBITDA Margin %	5.92	9.56	12.37	-0.09	-2.06
EBITA Margin %	5.2	8.82	11.51	-1.07	-3.36
EBIT Margin %	5.2	8.82	11.51	-1.07	-3.36
Income From Continuing Operations Margin %	-17.67	7.08	6.58	-3.92	-9.26
Net Income Margin %	-17.67	7.08	6.58	-3.92	-9.26
Net Avail. For Common Margin %	-17.67	7.08	6.58	-3.92	-9.26
Normalized Net Income Margin	3.26	5.54	7.48	-0.34	-2
Levered Free Cash Flow Margin	4.38	4.8	7.64	3.53	2.78
Unlevered Free Cash Flow Margin	4.38	4.8	7.64	3.53	2.78
Asset Turnover
Asset Turnover	0.72	0.8	0.89	0.82	0.91
Fixed Assets Turnover	7	7.17	7.79	6.38	7.12
Receivables Turnover (Average Receivables)	6.4	5.6	6.03	5.51	6.35
Inventory Turnover (Average Inventory)	8.71	8.36	7.91	6.64	8.17
Short Term Liquidity
Current Ratio	2.22	2.65	2.01	2.02	1.63
Quick Ratio	1.96	2.32	1.68	1.66	1.39
Operating Cash Flow to Current Liabilities	0.32	0.43	0.55	0.19	-0.22
Days Sales Outstanding (Average Receivables)	57.01	65.13	60.72	66.28	57.5
Days Outstanding Inventory (Average Inventory)	41.93	43.67	46.27	54.97	44.7
Average Days Payable Outstanding	20.3	20.48	17.21	29.36	30.13
Cash Conversion Cycle (Average Days)	78.64	88.32	89.78	91.89	72.07
Long Term Solvency
Total Debt/Equity	1.56	1.39	2.42	3.39	2.86
Total Debt / Total Capital	1.54	1.37	2.36	3.28	2.78
LT Debt/Equity	0.69	0.7	1.25	2.04	1.56
Long-Term Debt / Total Capital	0.68	0.69	1.22	1.98	1.51
Total Liabilities / Total Assets	18.34	16.16	20.73	19.7	22.15
EBIT / Interest Expense	-	-	-	-	-
EBITDA / Interest Expense	-	-	-	-	-
(EBITDA - Capex) / Interest Expense	-	-	-	-	-
Total Debt / EBITDA	0.22	0.14	0.16	2.34	-5.8
Net Debt / EBITDA	-2.43	-1.91	-0.8	-7.58	22.94
Total Debt / (EBITDA - Capex)	0.25	0.16	0.17	3.6	-1.07
Net Debt / (EBITDA - Capex)	-2.67	-2.15	-0.87	-11.68	4.24
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	8.55	-3.72	9.92	-14.78	2.41
Gross Profit, 1 Yr. Growth %	7.03	11.85	10.44	-16.92	0.67
EBITDA, 1 Yr. Growth %	130.88	55.49	42.24	-100.59	2.37K
EBITA, 1 Yr. Growth %	213.96	63.3	43.45	-107.95	220.32
EBIT, 1 Yr. Growth %	213.96	63.3	43.45	-107.95	220.32
Earnings From Cont. Operations, 1 Yr. Growth %	-819.12	-138.55	2.26	-150.73	141.96
Net Income, 1 Yr. Growth %	-819.12	-138.55	2.26	-150.73	141.96
Normalized Net Income, 1 Yr. Growth %	209.39	63.68	48.5	-103.85	507.02
Diluted EPS Before Extra, 1 Yr. Growth %	-896.57	-143.12	6.67	-155.24	145.46
Accounts Receivable, 1 Yr. Growth %	30.99	-6.05	10.98	-22.67	3.76
Inventory, 1 Yr. Growth %	-28.52	7.8	22.73	-10.47	-20.46
Net Property, Plant and Equip., 1 Yr. Growth %	-7.42	-4.42	7.1	1.06	-17.32
Total Assets, 1 Yr. Growth %	-23.82	0.86	-4.77	-8.96	-7.06
Tangible Book Value, 1 Yr. Growth %	-32.39	9.76	-17.3	-12.46	-15.51
Common Equity, 1 Yr. Growth %	-28.58	3.55	-9.97	-7.77	-10.11
Cash From Operations, 1 Yr. Growth %	-66.27	17.26	57.72	-71.16	-233.16
Capital Expenditures, 1 Yr. Growth %	153.08	87.12	-4.29	-61.12	284.08
Levered Free Cash Flow, 1 Yr. Growth %	-53.59	5.33	75.04	-60.62	-19.27
Unlevered Free Cash Flow, 1 Yr. Growth %	-53.59	5.33	75.04	-60.62	-19.27
Dividend Per Share, 1 Yr. Growth %	0	50	33.33	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-10.3	2.23	2.87	-3.21	-6.58
Gross Profit, 2 Yr. CAGR %	-13.6	9.41	11.14	-4.22	-8.55
EBITDA, 2 Yr. CAGR %	-5.36	89.47	48.72	-90.85	-61.88
EBITA, 2 Yr. CAGR %	-4.36	126.42	53.05	-66.23	-49.53
EBIT, 2 Yr. CAGR %	-4.36	126.42	53.05	-66.23	-49.53
Earnings From Cont. Operations, 2 Yr. CAGR %	537.04	66.5	-37.21	-27.97	10.79
Net Income, 2 Yr. CAGR %	537.04	66.5	-37.21	-27.97	10.79
Normalized Net Income, 2 Yr. CAGR %	-4.72	125.04	55.9	-76.09	-51.65
Diluted EPS Before Extra, 2 Yr. CAGR %	570.57	85.33	-32.18	-23.23	16.45
Accounts Receivable, 2 Yr. CAGR %	-10.03	10.93	2.11	-7.36	-10.42
Inventory, 2 Yr. CAGR %	-16.18	-12.22	15.02	4.82	-15.62
Net Property, Plant and Equip., 2 Yr. CAGR %	-9.05	-5.93	1.18	4.04	-8.59
Total Assets, 2 Yr. CAGR %	-13.85	-12.34	-2	-6.89	-8.12
Tangible Book Value, 2 Yr. CAGR %	-13.28	-13.86	-4.73	-14.92	-14
Common Equity, 2 Yr. CAGR %	-15.99	-14	-3.45	-8.88	-8.95
Cash From Operations, 2 Yr. CAGR %	-15.59	-37.11	35.99	-32.56	-38.03
Capital Expenditures, 2 Yr. CAGR %	-25.2	117.62	33.83	-39	22.19
Levered Free Cash Flow, 2 Yr. CAGR %	-14.14	-30.09	35.78	-16.98	-43.62
Unlevered Free Cash Flow, 2 Yr. CAGR %	-14.14	-30.09	35.78	-16.98	-43.62
Dividend Per Share, 2 Yr. CAGR %	0	22.47	41.42	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-11.86	-8.16	4.73	-3.38	-1.37
Gross Profit, 3 Yr. CAGR %	-13.21	-5.84	9.75	0.86	-2.61
EBITDA, 3 Yr. CAGR %	-9.16	11.67	72.2	-76.48	-40.88
EBITA, 3 Yr. CAGR %	-8.66	14.31	94.47	-42.89	-28.51
EBIT, 3 Yr. CAGR %	-8.66	14.31	94.47	-42.89	-28.51
Earnings From Cont. Operations, 3 Yr. CAGR %	866.46	150.1	41.53	-41.52	7.87
Net Income, 3 Yr. CAGR %	866.46	150.1	41.53	-41.52	7.87
Normalized Net Income, 3 Yr. CAGR %	-8.45	14.11	95.92	-54.6	-29.72
Diluted EPS Before Extra, 3 Yr. CAGR %	904.37	168.65	54.16	-36.66	13.09
Accounts Receivable, 3 Yr. CAGR %	-10.73	-8.72	10.95	-6.93	-3.79
Inventory, 3 Yr. CAGR %	-16.29	-8.85	-1.84	5.81	-4.39
Net Property, Plant and Equip., 3 Yr. CAGR %	0.11	-7.53	-1.77	1.14	-3.63
Total Assets, 3 Yr. CAGR %	-10.08	-9.2	-9.89	-4.38	-7.02
Tangible Book Value, 3 Yr. CAGR %	-8.38	-6.2	-15.02	-7.38	-15.11
Common Equity, 3 Yr. CAGR %	-11.92	-9.93	-12.68	-4.91	-9.29
Cash From Operations, 3 Yr. CAGR %	-10.67	-5.82	-14.55	-18.9	-15.39
Capital Expenditures, 3 Yr. CAGR %	-31.75	1.54	65.49	-11.37	12.64
Levered Free Cash Flow, 3 Yr. CAGR %	-24.56	-8.09	-5.07	-10.12	-17.75
Unlevered Free Cash Flow, 3 Yr. CAGR %	-24.62	-8.09	-5.07	-10.12	-17.75
Dividend Per Share, 3 Yr. CAGR %	0	14.47	25.99	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-10.85	-13.29	-6.24	-6.21	0.05
Gross Profit, 5 Yr. CAGR %	-10.64	-9.91	-4.18	-5.19	2.03
EBITDA, 5 Yr. CAGR %	17.35	28.85	10.64	-58.95	-5.8
EBITA, 5 Yr. CAGR %	29.56	39.25	12.29	-29.81	13.37
EBIT, 5 Yr. CAGR %	29.56	39.25	12.29	-29.81	13.37
Earnings From Cont. Operations, 5 Yr. CAGR %	4.91	8.65	223.79	52.01	28.33
Net Income, 5 Yr. CAGR %	-1.81	8.65	223.79	52.01	28.33
Normalized Net Income, 5 Yr. CAGR %	29.99	41.27	13.28	-38.93	11.94
Diluted EPS Before Extra, 5 Yr. CAGR %	6.16	13.4	241.73	62.77	37.8
Accounts Receivable, 5 Yr. CAGR %	-13.11	-16.58	-5.8	-8.18	1.85
Inventory, 5 Yr. CAGR %	-17.55	-12.44	-4.94	-3.61	-7.6
Net Property, Plant and Equip., 5 Yr. CAGR %	-4.78	-4.65	0.53	-3.07	-4.56
Total Assets, 5 Yr. CAGR %	-8.39	-7.75	-6.93	-8.28	-9.19
Tangible Book Value, 5 Yr. CAGR %	-4.89	-2.69	-6.94	-9.79	-14.61
Common Equity, 5 Yr. CAGR %	-8.64	-7.2	-8.62	-9.51	-11.21
Cash From Operations, 5 Yr. CAGR %	58.05	13.51	5.68	-17.59	-24.86
Capital Expenditures, 5 Yr. CAGR %	60.34	16.41	-10.66	-17.18	46.59
Levered Free Cash Flow, 5 Yr. CAGR %	62.55	12.81	-4.56	-11.75	-22.93
Unlevered Free Cash Flow, 5 Yr. CAGR %	60.86	12.23	-4.61	-11.75	-22.93
Dividend Per Share, 5 Yr. CAGR %	-	8.45	14.87	-	-