INSPECS Group plc (AIM:SPEC)
London · Delayed Price · Currency is GBP · Price in GBX 100.00
+4.00 (4.17%)
Sep 18, 2026, 3:01 PM GMT
INSPECS Group Cash Flow Statement
Financials in millions GBP. Fiscal year is January - December.
Millions GBP. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -5.43 | -9.56 | -4.61 | -1 | -6.32 | -4.01 |
Depreciation & Amortization | 9.44 | 11 | 11.11 | 11.95 | 13.35 | 10.41 |
Other Amortization | 1.03 | 1.03 | 1.37 | 1.23 | 1.08 | 1.02 |
Loss (Gain) From Sale of Assets | - | - | - | - | 0.11 | - |
Asset Writedown & Restructuring Costs | 1.46 | 1.46 | - | - | 0.63 | 2.55 |
Loss (Gain) on Equity Investments | 0.02 | 0.02 | 0.03 | 0.01 | -0.02 | 0.01 |
Stock-Based Compensation | -0.24 | 0.19 | 0.37 | 0.97 | 1.4 | 1.1 |
Other Operating Activities | 2.73 | 5.71 | 3.18 | -0.57 | -1.44 | -1.59 |
Change in Accounts Receivable | -0.14 | 0.15 | -4.21 | -4.71 | 0.1 | 1.42 |
Change in Inventory | -2.5 | -3.15 | -0.84 | 7.31 | -6.96 | 0.11 |
Change in Accounts Payable | -4.05 | -4.3 | 2.63 | -2.53 | 2.09 | 3.77 |
Operating Cash Flow | 1.11 | 0.09 | 7.12 | 12.67 | 4 | 14.78 |
Operating Cash Flow Growth | -73.49% | -98.69% | -43.78% | 216.47% | -72.93% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -1.52 | -1.42 | -1.62 | -4.5 | -2.64 | -4.53 |
Cash Acquisitions | - | - | -0.12 | - | - | -6.01 |
Sale (Purchase) of Intangibles | -0.69 | -0.93 | -0.96 | -1.25 | -0.86 | -1.11 |
Investment in Securities | - | - | - | - | -0.06 | - |
Other Investing Activities | 1.01 | -0.3 | 0.19 | -0.43 | 0.11 | 0.09 |
Investing Cash Flow | -1.2 | -2.65 | -2.52 | -6.18 | -3.45 | -11.57 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | 0.89 | - | - | 1.83 |
Long-Term Debt Issued | - | 1.72 | 39.45 | - | 10.33 | 19.76 |
Total Debt Issued | 3.09 | 1.72 | 40.34 | - | 10.33 | 21.59 |
Short-Term Debt Repaid | - | -0.2 | - | -0.6 | -0.31 | - |
Long-Term Debt Repaid | - | -5.72 | -40.49 | -8.16 | -12.23 | -20.01 |
Lease Payments | -3.75 | -3.59 | -3.6 | -4.15 | -3.84 | -3.12 |
Total Debt Repaid | -9.16 | -5.92 | -40.49 | -8.77 | -12.54 | -20.01 |
Net Debt Issued (Repaid) | -6.07 | -4.19 | -0.14 | -8.77 | -2.2 | 1.57 |
Issuance of Common Stock | 7.44 | - | - | - | - | 0.26 |
Common Dividends Paid | - | - | - | - | -1.27 | - |
Other Financing Activities | -0.09 | -0.66 | -0.28 | -0.07 | -0.08 | -0.58 |
Financing Cash Flow | 1.28 | -4.85 | -0.43 | -8.84 | -3.56 | 1.26 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 1.96 | -0.56 | -0.29 | 0.27 | 3.13 | -0.06 |
Net Cash Flow | 3.14 | -7.97 | 3.89 | -2.08 | 0.13 | 4.42 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -0.41 | -1.32 | 5.5 | 8.16 | 1.36 | 10.25 |
Free Cash Flow Growth | - | - | -32.66% | 498.90% | -86.70% | - |
Free Cash Flow Margin | -0.21% | -0.69% | 2.84% | 4.01% | 0.68% | 5.63% |
Free Cash Flow Per Share | -0.00 | -0.01 | 0.05 | 0.08 | 0.01 | 0.10 |
Levered Free Cash Flow | 14.83 | 2.47 | 21.21 | 11.75 | 7.99 | 12.84 |
Unlevered Free Cash Flow | 16.61 | 4.22 | 23.44 | 14.21 | 9.13 | 13.77 |
Free Cash Flow After Leases | -4.17 | -4.92 | 1.9 | 4.02 | -2.47 | 7.13 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 2.89 | 2.59 | 3.87 | 3.65 | 2.95 | 1.45 |
Cash Income Tax Paid | 2.95 | 3.46 | 2.9 | 0.6 | 2.93 | 2.15 |
Change in Working Capital | -6.69 | -7.31 | -2.42 | 0.07 | -4.77 | 5.3 |