Hargreaves Services Plc (AIM: HSP)

Hargreaves Services Income Statement

Financials in millions GBP. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	May 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Revenue	211.15	211.15	211.46	177.91	204.8	222.24
Revenue Growth (YoY)	-0.15%	-0.15%	18.86%	-13.13%	-7.85%	-26.56%
Cost of Revenue	167.76	167.76	172.4	148.46	179.27	196.2
Gross Profit	43.38	43.38	39.06	29.45	25.53	26.04
Selling, General & Admin	33.55	33.55	31.88	26.26	24.64	25.35
Other Operating Expenses	-0.2	-0.2	-0.2	-	-	-
Operating Expenses	33.35	33.35	31.68	26.26	24.64	25.35
Operating Income	10.03	10.03	7.38	3.2	0.89	0.7
Interest Expense	-2.69	-2.69	-2.38	-0.56	-1.84	-2.05
Interest & Investment Income	1.63	1.63	1.22	0.63	0.32	0.32
Earnings From Equity Investments	1.53	1.53	16.31	25.88	17.68	2.14
Currency Exchange Gain (Loss)	-0.11	-0.11	-0.19	-0.21	0.1	0.27
Other Non Operating Income (Expenses)	0.08	0.08	0.09	0.18	0.23	0.26
EBT Excluding Unusual Items	10.47	10.47	22.44	29.11	17.37	1.63
Impairment of Goodwill	-	-	-	-	-4.64	-1.56
Gain (Loss) on Sale of Assets	6.2	6.2	4.72	1.3	3.82	5.29
Asset Writedown	-	-	-	-	-	-0.02
Other Unusual Items	-	-	-	1.75	-2.19	-3.19
Pretax Income	16.68	16.68	27.16	32.16	14.37	2.15
Income Tax Expense	4.46	4.46	-0.77	-0.35	-2.03	-2.12
Earnings From Continuing Operations	12.22	12.22	27.93	32.51	16.41	4.27
Earnings From Discontinued Operations	-	-	-	2	-	-
Net Income to Company	12.22	12.22	27.93	34.51	16.41	4.27
Minority Interest in Earnings	0.06	0.06	-0.01	0.21	0.02	0.05
Net Income	12.28	12.28	27.92	34.72	16.43	4.32
Net Income to Common	12.28	12.28	27.92	34.72	16.43	4.32
Net Income Growth	-56.02%	-56.02%	-19.60%	111.37%	280.67%	-
Shares Outstanding (Basic)	32	32	33	32	32	32
Shares Outstanding (Diluted)	33	33	33	33	33	33
Shares Change (YoY)	-0.52%	-0.52%	-0.46%	0.26%	1.06%	2.37%
EPS (Basic)	0.38	0.38	0.86	1.07	0.51	0.13
EPS (Diluted)	0.37	0.37	0.84	1.04	0.49	0.13
EPS Growth	-55.79%	-55.79%	-19.22%	110.84%	276.66%	-
Free Cash Flow	20.34	20.34	12.44	-10.01	42.5	-9.79
Free Cash Flow Per Share	0.62	0.62	0.37	-0.30	1.28	-0.30
Dividend Per Share	0.360	0.360	0.090	0.084	0.072	0.045
Dividend Growth	300.00%	300.00%	7.14%	16.67%	60.00%	-37.50%
Gross Margin	20.55%	20.55%	18.47%	16.55%	12.47%	11.72%
Operating Margin	4.75%	4.75%	3.49%	1.80%	0.43%	0.31%
Profit Margin	5.81%	5.81%	13.20%	19.52%	8.02%	1.94%
Free Cash Flow Margin	9.63%	9.63%	5.88%	-5.62%	20.75%	-4.40%
EBITDA	12.5	12.5	9.23	5.71	3.96	14.01
EBITDA Margin	5.92%	5.92%	4.37%	3.21%	1.93%	6.30%
D&A For EBITDA	2.47	2.47	1.86	2.51	3.07	13.31
EBIT	10.03	10.03	7.38	3.2	0.89	0.7
EBIT Margin	4.75%	4.75%	3.49%	1.80%	0.43%	0.31%
Effective Tax Rate	26.73%	26.73%	-	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.