Spectra Systems Corporation (SPSY)

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167.50p
   
  • Change Today:
    -3.50p
  • 52 Week High: 206.00
  • 52 Week Low: 117.00
  • Currency: UK Pounds
  • Shares Issued: 48.28m
  • Volume: 71,241
  • Market Cap: £80.87m

Dividend Data

  31-Dec-2531-Dec-2431-Dec-2331-Dec-2231-Dec-21
Total Dividend13.60¢11.60¢11.60¢11.50¢n/a
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Fundamentals - based on IFRS

  $ (Millions) $ (Millions) $ (Millions) $ (Millions) $ (Millions)
Income Statement 31-Dec-25 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21
Continuing Operations          
Revenue 56.65 43.05 20.29 19.63 16.59
Operating Profit/(Loss) 24.30 11.48 7.15 6.99 5.91
Net Interest 0.01 (0.05) 0.38 0.02 0.04
Profit Before Tax 26.81 11.30 7.45 7.00 5.94
Profit After Tax 20.05 8.50 6.03 6.10 5.07
Discontinued Operations          
Profit After Tax n/a n/a n/a n/a n/a
PROFIT FOR THE PERIOD 20.05 8.50 6.03 6.10 5.07
Attributable to:          
Equity Holders of Parent Company 20.06 8.52 6.05 6.15 5.16
Minority Interests (0.01) (0.02) (0.02) (0.05) (0.10)
           
Continuing EPS          
Earnings per Share - Basic 0.42¢ 0.18¢ 13.00¢ 14.00¢ 11.00¢
Earnings per Share - Diluted 0.41¢ 0.17¢ 12.00¢ 13.00¢ 11.00¢
Earnings per Share - Adjusted 37.80¢ 18.90¢ 13.90¢ 14.50¢ 12.00¢
Continuing and Discontinued EPS          
Earnings per Share - Basic 0.42¢ 0.18¢ 13.00¢ 14.00¢ 11.00¢
Earnings per Share - Diluted 0.41¢ 0.17¢ 12.00¢ 13.00¢ 11.00¢
Earnings per Share - Adjusted 37.80¢ 18.90¢ 13.90¢ 14.50¢ 12.00¢
           
Dividend per Share 13.60¢ 11.60¢ 11.60¢ 11.50¢ 11.00¢
  $ (Millions) $ (Millions) $ (Millions) $ (Millions) $ (Millions)
Balance Sheet 31-Dec-25 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21
Assets          
Non-Current Assets          
Property, Plant & Equipment 13.18 14.73 17.41 3.32 2.41
Intangible Assets 13.04 13.51 13.51 7.05 7.16
Investment Properties n/a n/a n/a n/a n/a
Investments 0.10 0.10 0.10 n/a n/a
Other Financial Assets n/a n/a n/a n/a n/a
Other Non-Current Assets 4.62 4.33 2.94 2.98 1.69
  30.94 32.67 33.96 13.35 11.26
Current Assets          
Inventories 8.03 6.21 6.51 1.60 1.94
Trade & Other Receivables 2.91 3.00 5.17 5.57 3.17
Cash at Bank & in Hand 14.82 13.35 13.25 17.50 16.77
Current Asset Investments n/a n/a n/a n/a n/a
Other Current Assets 15.68 5.75 1.21 n/a n/a
  41.43 28.31 26.14 24.67 21.89
           
Other Assets n/a n/a n/a n/a n/a
Total Assets 72.37 60.97 60.10 38.02 33.15
           
Liabilities          
Current Liabilities          
Borrowings 1.04 1.25 1.11 0.30 0.29
Other Current Liabilities 13.69 12.77 12.15 6.74 3.45
  14.73 14.02 13.26 7.04 3.73
           
Net Current Assets cn/a cn/a cn/a cn/a cn/a
           
Non-Current Liabilities          
Borrowings 4.48 4.97 9.40 0.98 0.74
Provisions n/a n/a n/a n/a n/a
Other Non-Current Liabilities 1.79 5.66 5.32 1.68 0.76
  6.28 10.63 14.72 2.65 1.50
           
Other Liabilities n/a n/a n/a n/a n/a
Total Liabilities 21.01 24.65 27.98 9.69 5.23
           
Net Assets 51.36 36.33 32.11 28.32 27.92
           
Capital & Reserves          
Share Capital 58.19 58.09 0.46 0.45 0.45
Share Premium Account n/a n/a n/a n/a n/a
Other Reserves 0.12 (0.38) 55.94 53.00 53.70
Retained Earnings (7.49) (21.94) (24.86) (25.73) (26.87)
Shareholders Funds 50.81 35.77 31.54 27.73 27.28
           
Minority Interests/Other Equity 0.54 0.56 0.57 0.60 0.64
Total Equity 51.36 36.33 32.11 28.32 27.92
Cash Flow 31-Dec-25 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21
Net Cash Flow From Operating Activities 10.11 9.90 7.52 8.04 8.08
Returns On Investment & Servicing of Finance fn/a fn/a fn/a fn/a fn/a
Taxation Paid fn/a fn/a fn/a fn/a fn/a
Net Cash Flow from Investing Activities (1.61) (2.98) (6.68) (1.46) 0.09
Acquisitions & Disposals gn/a gn/a gn/a gn/a gn/a
Dividends Paid fn/a fn/a fn/a fn/a fn/a
Management of Liquid Resources cn/a cn/a cn/a cn/a cn/a
Net Cash Flow from Financing Activities (7.03) (6.81) (5.09) (5.86) (5.43)
Net Increase/Decrease In Cash 1.47 0.10 (4.24) 0.72 2.74
Ratios - based on IFRS 31-Dec-25 31-Dec-24 31-Dec-23 31-Dec-22 31-Dec-21
Continuing Operations          
PE Ratio - Adjusted 5.5 16.8 22.7 16.1 16.9
PEG - Adjusted 0.1 0.5 n/a 0.8 16.9
Earnings per Share Growth - Adjusted 100% 36% -4% 21% 1%
Dividend Cover 2.78 1.63 1.20 1.26 1.09
Revenue per Share 117.34¢ 89.17¢ 42.02¢ 40.65¢ 34.37¢
Pre-Tax Profit per Share 55.54¢ 23.41¢ 15.44¢ 14.50¢ 12.31¢
Operating Margin 42.89% 26.66% 35.25% 35.63% 35.62%
Return on Capital Employed 61.13% 39.09% 24.32% 30.99% 27.10%
Continuing & Discontinued Operations          
PE Ratio - Adjusted 5.5 16.8 22.7 16.1 16.9
PEG - Adjusted 0.1 0.5 n/a 0.8 16.9
Earnings per Share Growth - Adjusted 100% 36% -4% 21% 1%
Dividend Cover 2.78 1.63 1.20 1.26 1.09
           
Dividend Yield 6.6% 3.7% 3.7% 4.9% 5.4%
Dividend per Share Growth 17.24% n/a 0.87% 4.55% 15.79%
Operating Cash Flow per Share 20.93¢ 20.50¢ 15.58¢ 16.65¢ 16.74¢
Cash Incr/Decr per Share 3.04¢ 0.21¢ (8.79¢) 1.49¢ 5.67¢
Net Asset Value per Share (exc. Intangibles) 79.36¢ 47.26¢ 38.52¢ 44.05¢ 43.00¢
Net Gearing -18.30% -19.94% -8.69% -58.51% -57.74%

Key

* GAAP

a. Includes discontinued activities

b. Including assets due in more than one year

c. Not disclosed under IFRS

d. Total fixed assets

e. Includes borrowings

f. Included in cash flow from operating activities under IFRS

g. Included in net cash from investing activities under IFRS

h. Pre-tax

i. Capital expenditure

j. Based on operating cash flow before tax

k. Issue of ordinary shares

Note 1: Prices and trades are provided by Digital Look Corporate Solutions and are delayed by at least 15 minutes.

Note 2: Above ratios are on a 'per annum' basis, adjusted for corporate actions and based on the fundamentals of the primary listed security.

Note 3: Under IFRS, all figures are based on 'Continuing' operations unless otherwise stated.

Note 4: Forecast figures based on normalised accounts.

 

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