Samuel Heath & Sons plc (AIM:HSM)

Samuel Heath & Sons Cash Flow Statement

Financials in millions GBP. Fiscal year is April - March.

Operating Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	1.16	0.88	1.07	2.03	0.62
Depreciation & Amortization	0.77	0.69	0.51	0.41	0.42
Other Adjustments	-0.45	-0.93	-0.7	-0.87	-0.74
Change in Receivables	0.06	-0.44	0.17	0.27	0.26
Changes in Inventories	0.22	-0.46	-0.47	-0.23	0.55
Changes in Accounts Payable	-0.18	0.35	-0.21	0.2	-0.04
Changes in Income Taxes Payable	-	0.04	-	-	-0.11
Operating Cash Flow	1.58	0.14	0.37	1.8	0.95
Operating Cash Flow Growth	1051.10%	-62.57%	-79.64%	88.67%	22.18%

Investing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Capital Expenditures	-0.4	-0.48	-1.17	-0.44	-0.17
Sale of Property, Plant & Equipment	-	0	0.04	0.01	0.06
Purchases of Intangible Assets	-0.38	-0.37	-0.36	-0.31	-0.08
Other Investing Activities	0.11	0.06	-0.1	0.01	-0.02
Investing Cash Flow	-0.67	-0.79	-1.58	-0.73	-0.21

Financing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Long-Term Debt Issued	-	-	-	0.95	-
Long-Term Debt Repaid	-0.08	-0.07	-0.06	-1	-0.06
Net Long-Term Debt Issued (Repaid)	-0.08	-0.07	-0.06	-0.05	-0.06
Common Dividends Paid	-0.33	-0.31	-0.33	-0.31	-
Other Financing Activities	-	0.01	-	-	-
Financing Cash Flow	-0.41	-0.38	-0.39	-0.36	-0.06

Net Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Foreign Exchange Rate Adjustments	-0.01	-0.01	-0.09	0.02	-0.02
Net Cash Flow	0.5	-1.03	-1.61	0.71	0.69

Free Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Free Cash Flow	1.18	-0.34	-0.8	1.35	0.78
Free Cash Flow Growth	-	-	-	72.70%	182.01%
FCF Margin	7.96%	-2.22%	-5.44%	9.66%	6.79%
Free Cash Flow Per Share	0.46	-0.13	-0.32	0.53	0.31
Levered Free Cash Flow	1.21	0.84	-0.47	1.35	0.98
Unlevered Free Cash Flow	1.18	0.86	-0.33	1.49	1.35

Data Source: Fiscal.ai Last updated: Nov 26, 2025

Financial data is provided by Fiscal.ai and updates within minutes after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Jul 28, 2026

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