Balance Sheet All Things Considered Group plc

Equities

ATC

GB00BM9CMX71

Entertainment Production

End-of-day quote AQUIS STOCK EXCHANGE Other stock markets 15/01/2025			5-day change	1st Jan Change
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10-14	EXECUTIVE CHANGES: Frasers managing director for Sport steps back	AN
10-14	All Things Considered Group Names New CFO	MT

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Published financial data: ALL THINGS CONSIDERED GROUP PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2019	2020	2021	2022	2023
Revenues	3.3M	7.49M	9.14M	9.45M	24.06M
Total Revenues	3.3M	7.49M	9.14M	9.45M	24.06M
Cost of Goods Sold, Total	2.24M	6.4M	8.3M	3.08M	16.16M
Gross Profit	1.06M	1.09M	846K	6.36M	7.9M
Selling General & Admin Expenses, Total	1.59M	1.66M	4.6M	5.96M	8.65M
Depreciation & Amortization - (IS)	139K	128K	133K	-	650K
Other Operating Expenses	-89.11K	-67.85K	-640K	-193K	-283K
Other Operating Expenses, Total	1.64M	1.72M	4.09M	5.77M	9.01M
Operating Income	-589K	-627K	-3.25M	592K	-1.11M
Interest Expense, Total	-134K	-99.71K	-96.97K	-128K	-102K
Interest And Investment Income	75.84K	34.66K	4.85K	3K	14.32K
Net Interest Expenses	-57.67K	-65.06K	-92.12K	-125K	-87.47K
Income (Loss) On Equity Invest.	132K	40.01K	168K	-166K	-1.84M
Currency Exchange Gains (Loss)	-15.8K	11.3K	-61.41K	-	-
Other Non Operating Income (Expenses)	5.08K	-235K	-617K	-	-
EBT, Excl. Unusual Items	-525K	-876K	-3.85M	302K	-3.04M
Gain (Loss) On Sale Of Assets	-	-6.14K	19.69K	-	-
Other Unusual Items	-	470K	524K	-	-
EBT, Incl. Unusual Items	-525K	-413K	-3.31M	302K	-3.04M
Income Tax Expense	3.65K	966	1.26K	77.93K	24.06K
Earnings From Continuing Operations	-529K	-414K	-3.31M	224K	-3.06M
Earnings Of Discontinued Operations	-	-	-	2.45M	-
Net Income to Company	-529K	-414K	-3.31M	2.67M	-3.06M
Minority Interest	-	50K	954K	-72.74K	118K
Net Income - (IS)	-529K	-364K	-2.35M	2.6M	-2.94M
Net Income to Common Incl Extra Items	-529K	-364K	-2.35M	2.6M	-2.94M
Net Income to Common Excl. Extra Items	-529K	-364K	-2.35M	151K	-2.94M
Per Share Items
Net EPS - Basic	-	-11.14	-0.25	0.27	-0.25
Basic EPS - Continuing Operations	-	-11.14	-0.25	0.02	-0.25
Basic Weighted Average Shares Outstanding	-	32.65K	9.58M	9.58M	11.66M
Net EPS - Diluted	-	-11.14	-0.25	0.27	-0.25
Diluted EPS - Continuing Operations	-	-11.14	-0.25	0.02	-0.25
Diluted Weighted Average Shares Outstanding	-	32.65K	9.58M	9.58M	11.66M
Normalized Basic EPS	-	-15.24	-0.15	0.01	-0.15
Normalized Diluted EPS	-	-15.24	-0.15	0.01	-0.15
Supplemental Items
EBITDA	-570K	-620K	-3.23M	606K	-770K
EBITA	-589K	-627K	-3.25M	592K	-822K
EBIT	-589K	-627K	-3.25M	592K	-1.11M
EBITDAR	-406K	-506K	-2.87M	608K	-766K
Effective Tax Rate - (Ratio)	-0.69	-0.23	-0.04	25.82	-0.79
Current Domestic Taxes	280	-280	-	-	102K
Current Foreign Taxes	3.37K	1.25K	1.26K	77.93K	7.2K
Total Current Taxes	3.65K	966	1.26K	77.93K	109K
Total Deferred Taxes	-	-	-	-	-85.17K
Normalized Net Income	-328K	-498K	-1.45M	116K	-1.78M
Interest on Long-Term Debt	17.87K	16.32K	13.14K	128K	18.89K
Supplemental Operating Expense Items
General and Administrative Expenses	691K	646K	1.75M	5.96M	8.65M
Net Rental Expense, Total	163K	114K	368K	2.28K	3.77K
Imputed Operating Lease Interest Expense	-	28.43K	114K	1.21K	1.64K
Imputed Operating Lease Depreciation	-	85.4K	254K	1.07K	2.13K

Fiscal Period: December	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	337K	2.2M	5.53M	3.92M	12.99M
Total Cash And Short Term Investments	337K	2.2M	5.53M	3.92M	12.99M
Accounts Receivable, Total	267K	478K	751K	831K	2.16M
Other Receivables	299K	514K	742K	647K	845K
Total Receivables	566K	992K	1.49M	1.48M	3.01M
Inventory	-	-	-	-	763K
Prepaid Expenses	297K	167K	1.06M	1.19M	1.66M
Other Current Assets, Total	-	-	-	-	642
Total Current Assets	1.2M	3.36M	8.09M	6.59M	18.43M
Gross Property Plant And Equipment	922K	836K	867K	897K	2.47M
Accumulated Depreciation	-295K	-334K	-469K	-593K	-1.73M
Net Property Plant And Equipment	627K	502K	399K	304K	741K
Long-term Investments	948K	726K	245K	2.67M	672K
Goodwill	-	-	1.14M	1.11M	2.1M
Other Intangibles, Total	-	-	-	-	2.95M
Total Assets	2.78M	4.59M	9.87M	10.67M	24.89M
Liabilities
Accounts Payable, Total	168K	211K	2M	728K	2.77M
Accrued Expenses, Total	229K	2.34M	1.69M	1.49M	9.41M
Short-term Borrowings	125K	95.41K	-	-	160K
Current Portion of Long-Term Debt	270K	487K	124K	209K	219K
Current Portion of Leases	127K	137K	140K	144K	262K
Current Income Taxes Payable	1.53K	-	-	77.52K	195K
Unearned Revenue Current, Total	-	-	-	-	300K
Other Current Liabilities	364K	388K	1.68M	2.39M	2.79M
Total Current Liabilities	1.29M	3.66M	5.64M	5.04M	16.11M
Long-Term Debt	2.51M	1.73M	1.68M	1.21M	1.18M
Long-Term Leases	525K	389K	248K	104K	266K
Deferred Tax Liability Non Current	-	-	-	-	773K
Other Non Current Liabilities	-	-	53.08K	59.44K	1.31M
Total Liabilities	4.32M	5.77M	7.62M	6.42M	19.63M
Common Stock, Total	19.56K	32.65K	95.84K	95.84K	141K
Additional Paid In Capital	1.85M	2.45M	3.98M	3.98M	7.81M
Retained Earnings	-3.41M	-3.69M	-4.9M	-2.73M	-6.7M
Comprehensive Income and Other	-129	8.77K	2.87M	2.89M	2.85M
Total Common Equity	-1.54M	-1.2M	2.05M	4.24M	4.1M
Minority Interest	-	10.4K	198K	17.19K	1.15M
Total Equity	-1.54M	-1.19M	2.25M	4.25M	5.26M
Total Liabilities And Equity	2.78M	4.59M	9.87M	10.67M	24.89M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	-	32.65K	9.58M	9.58M	14.1M
ECS Total Common Shares Outstanding	-	32.65K	9.58M	9.58M	14.1M
Book Value / Share	-	-36.65	0.21	0.44	0.29
Tangible Book Value	-1.54M	-1.2M	919K	3.13M	-949K
Tangible Book Value Per Share	-	-36.65	0.1	0.33	-0.07
Total Debt	3.55M	2.83M	2.19M	1.67M	2.08M
Net Debt	3.22M	632K	-3.34M	-2.25M	-10.91M
Debt Equivalent Oper. Leases	1.31M	911K	2.94M	18.26K	30.16K
Minority Interest, Total (Incl. Fin. Div)	-	10.4K	198K	17.19K	1.15M
Equity Method Investments, Total	948K	726K	52.46K	2.52M	672K
Account Code - Inventory Valuation	-	3	3	3	3
Inventories - Others	-	-	-	-	1.12M
Machinery, Total	163K	77.02K	108K	138K	1.09M
Full Time Employees	-	17	55	71	134

Fiscal Period: December	2019	2020	2021	2022	2023
Net Income	-529K	-364K	-2.35M	2.6M	-2.94M
Depreciation & Amortization - CF	139K	128K	133K	133K	254K
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	291K
Depreciation & Amortization, Total	139K	128K	133K	133K	545K
(Gain) Loss From Sale Of Asset	-	6.14K	-	6.93K	-2.44K
(Gain) Loss on Sale of Investments - (CF)	-	226K	333	-	106K
(Income) Loss On Equity Investments - (CF)	-145K	-40.01K	-168K	166K	1.84M
Other Operating Activities, Total	-84.29K	-86.19K	-959K	-2.59M	-335K
Change In Accounts Receivable	-337K	-296K	-573K	-445K	2.4M
Change In Inventories	-	-	-	-	136K
Change In Accounts Payable	156K	2.18M	1.14M	582K	-415K
Cash from Operations	-800K	1.75M	-2.78M	450K	1.33M
Capital Expenditure	-16.25K	-8.64K	-20.98K	-50.24K	-36.36K
Sale of Property, Plant, and Equipment	-	-	-	-	8.88K
Cash Acquisitions	-	-	275K	-	5M
Divestitures	-	-	-	-1.34M	-
Investment in Marketable and Equity Securities, Total	79.5K	30.97K	-53.09K	-159K	-876
Other Investing Activities, Total	75.84K	34.66K	4.85K	3K	14.32K
Cash from Investing	139K	56.98K	205K	-1.55M	4.99M
Short Term Debt Issued, Total	5.46K	-	-	-	-
Long-Term Debt Issued, Total	2.03M	275K	500K	-	-
Total Debt Issued	2.03M	275K	500K	-	-
Short Term Debt Repaid, Total	-	-29.3K	-95.41K	-	-
Long-Term Debt Repaid, Total	-1.19M	-967K	-777K	-518K	-608K
Total Debt Repaid	-1.19M	-996K	-873K	-518K	-608K
Issuance of Common Stock	-	610K	4.31M	-	3.87M
Other Financing Activities, Total	-	150K	2M	-	-440K
Cash from Financing	846K	39.2K	5.94M	-518K	2.82M
Foreign Exchange Rate Adjustments	10.4K	13.94K	-7.02K	-856	-67.59K
Net Change in Cash	195K	1.86M	3.35M	-1.62M	9.07M
Supplemental Items
Cash Interest Paid	134K	99.71K	96.97K	128K	82.91K
Cash Income Tax Paid (Refund)	12.09K	2.5K	1.26K	-	246K
Levered Free Cash Flow	-	1.55M	-689K	-425K	7.77M
Unlevered Free Cash Flow	-	1.61M	-628K	-345K	7.83M
Change In Net Working Capital	-	-1.88M	-1.29M	798K	-8.02M
Net Debt Issued / Repaid	846K	-721K	-373K	-518K	-608K

Fiscal Period: December	2019	2020	2021	2022	2023
Profitability
Return on Assets	-	-10.65	-27.46	3.59	-3.91
Return on Total Capital	-	-21.42	-64.21	7.14	-10.48
Return On Equity %	-	30.33	-509.58	6.88	-64.38
Return on Common Equity	-	26.56	-431.75	4.8	-70.59
Margin Analysis
Gross Profit Margin %	32	14.53	9.25	67.35	32.84
SG&A Margin	48.33	22.11	50.3	63.12	35.94
EBITDA Margin %	-17.27	-8.27	-35.37	6.41	-3.2
EBITA Margin %	-17.85	-8.37	-35.51	6.27	-3.41
EBIT Margin %	-17.85	-8.37	-35.51	6.27	-4.62
Income From Continuing Operations Margin %	-16.03	-5.52	-36.18	2.37	-12.72
Net Income Margin %	-16.03	-4.86	-25.74	27.49	-12.23
Net Avail. For Common Margin %	-16.03	-4.86	-25.74	1.6	-12.23
Normalized Net Income Margin	-9.95	-6.64	-15.88	1.23	-7.4
Levered Free Cash Flow Margin	-	20.65	-7.53	-4.5	32.28
Unlevered Free Cash Flow Margin	-	21.48	-6.87	-3.65	32.54
Asset Turnover
Asset Turnover	-	2.03	1.24	0.92	1.35
Fixed Assets Turnover	-	13.27	20.34	26.91	46.09
Receivables Turnover (Average Receivables)	-	20.09	15.12	11.33	16.06
Short Term Liquidity
Current Ratio	0.93	0.92	1.43	1.31	1.14
Quick Ratio	0.7	0.87	1.25	1.07	0.99
Operating Cash Flow to Current Liabilities	-0.62	0.48	-0.49	0.09	0.08
Days Sales Outstanding (Average Receivables)	-	18.22	24.14	32.21	22.72
Average Days Payable Outstanding	-	10.83	48.64	154.91	-
Long Term Solvency
Total Debt/Equity	-230.51	-238.84	97.21	39.29	39.61
Total Debt / Total Capital	176.62	172.03	49.29	28.21	28.37
LT Debt/Equity	-196.64	-178.22	85.47	30.99	27.41
Long-Term Debt / Total Capital	150.68	128.36	43.34	22.25	19.64
Total Liabilities / Total Assets	155.56	125.86	77.18	60.14	78.88
EBIT / Interest Expense	-4.41	-6.29	-33.49	4.63	-10.93
EBITDA / Interest Expense	-3.37	-5.01	-32.11	5.67	-5.58
(EBITDA - Capex) / Interest Expense	-3.49	-5.1	-32.33	5.28	-5.93
Total Debt / EBITDA	-7.91	-5.67	-0.7	2.3	-3.67
Net Debt / EBITDA	-7.16	-1.27	1.07	-3.09	19.21
Total Debt / (EBITDA - Capex)	-7.63	-5.57	-0.7	2.47	-3.45
Net Debt / (EBITDA - Capex)	-6.91	-1.24	1.07	-3.32	18.05
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	127.06	28.78	109.85	154.72
Gross Profit, 1 Yr. Growth %	-	3.12	-5.21	163.64	24.22
EBITDA, 1 Yr. Growth %	-	8.79	335.09	-149.44	-254.26
EBITA, 1 Yr. Growth %	-	6.53	332.44	-147.84	-269.2
EBIT, 1 Yr. Growth %	-	6.53	332.44	-147.84	-329.13
Earnings From Cont. Operations, 1 Yr. Growth %	-	-21.78	867.76	-119.23	-1.47K
Net Income, 1 Yr. Growth %	-	-31.23	706.56	-210.34	-213.35
Normalized Net Income, 1 Yr. Growth %	-	51.59	240.38	-116	-748.3
Diluted EPS Before Extra, 1 Yr. Growth %	-	-	478.29	-113.01	-742.01
Accounts Receivable, 1 Yr. Growth %	-	78.94	63.89	-0.62	160.48
Net Property, Plant and Equip., 1 Yr. Growth %	-	-19.96	-20.41	-23.84	144
Total Assets, 1 Yr. Growth %	-	65.31	100.92	7.16	133.23
Tangible Book Value, 1 Yr. Growth %	-	-22.4	-195.31	239.98	-130.35
Common Equity, 1 Yr. Growth %	-	-22.4	-313.02	106.21	-3.17
Cash From Operations, 1 Yr. Growth %	-	-319.15	-258.25	-116.17	194.62
Capital Expenditures, 1 Yr. Growth %	-	-46.81	142.8	139.41	-27.62
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-156.71	-174.95	-1.68K
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-149.21	-154.96	-2K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	66.5	15.34	131.2
Gross Profit, 2 Yr. CAGR %	-	-	-10.48	167.02	80.97
EBITDA, 2 Yr. CAGR %	-	-	138.29	-9.72	-20.75
EBITA, 2 Yr. CAGR %	-	-	134.85	-11.17	-18.55
EBIT, 2 Yr. CAGR %	-	-	134.85	-11.17	-5.22
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	150.09	-19.07	62.14
Net Income, 2 Yr. CAGR %	-	-	110.95	198.33	11.84
Normalized Net Income, 2 Yr. CAGR %	-	-	110.32	-47.88	56.76
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-	-39.06	44.27
Accounts Receivable, 2 Yr. CAGR %	-	-	67.61	34.66	60.89
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-20.26	-22.14	36.32
Total Assets, 2 Yr. CAGR %	-	-	88.57	47.4	58.09
Tangible Book Value, 2 Yr. CAGR %	-	-	-22.79	80.01	1.59
Common Equity, 2 Yr. CAGR %	-	-	15.43	109.59	41.31
Cash From Operations, 2 Yr. CAGR %	-	-	86.52	-49.41	-30.98
Capital Expenditures, 2 Yr. CAGR %	-	-	13.65	141.1	31.64
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-40.85	270.14
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-48.01	253.25
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	42.01	50.2
Gross Profit, 3 Yr. CAGR %	-	-	-	81.99	106.9
EBITDA, 3 Yr. CAGR %	-	-	-	2.08	1.17
EBITA, 3 Yr. CAGR %	-	-	-	0.21	3.04
EBIT, 3 Yr. CAGR %	-	-	-	0.21	14
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-24.91	107.67
Net Income, 3 Yr. CAGR %	-	-	-	69.97	116.07
Normalized Net Income, 3 Yr. CAGR %	-	-	-	-29.32	61.01
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-	81.14
Accounts Receivable, 3 Yr. CAGR %	-	-	-	45.94	67.79
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-21.47	13.94
Total Assets, 3 Yr. CAGR %	-	-	-	56.67	71.76
Tangible Book Value, 3 Yr. CAGR %	-	-	-	26.56	-0.55
Common Equity, 3 Yr. CAGR %	-	-	-	40.06	62.02
Cash From Operations, 3 Yr. CAGR %	-	-	-	-17.45	-8.99
Capital Expenditures, 3 Yr. CAGR %	-	-	-	45.69	61.44
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	85.63
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	83.08