Cash flow ASOS Plc

Equities

ASC

GB0030927254

Department Stores

Market Closed - London S.E. Other stock markets 16:35:19 05/12/2025 GMT			5-day change	1st Jan Change
258.00 ^GBX	+3.82%		+6.39%	-42.05%

12-05	Anglesey on sounder "financial footing"	AN
12-01	JPMorgan cuts easyJet; Barclays raises Reckitt	AN

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Published financial data: ASOS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2020	2021	2022	2023	2024
Revenues	3.26B	3.91B	3.94B	3.55B	2.91B
Total Revenues	3.26B	3.91B	3.94B	3.55B	2.91B
Cost of Goods Sold, Total	1.72B	2.13B	2.22B	2.09B	1.74B
Gross Profit	1.55B	1.78B	1.72B	1.46B	1.16B
Selling General & Admin Expenses, Total	1.4B	1.58B	1.73B	1.71B	1.5B
Other Operating Expenses	-	-	-1.3M	-2M	-2M
Other Operating Expenses, Total	1.4B	1.58B	1.73B	1.71B	1.49B
Operating Income	151M	192M	-10.6M	-248M	-332M
Interest Expense, Total	-9.5M	-13.2M	-23M	-53.2M	-56.3M
Interest And Investment Income	500K	200K	900K	5M	12M
Net Interest Expenses	-9M	-13M	-22.1M	-48.2M	-44.3M
Currency Exchange Gains (Loss)	-	-	19.3M	-	-
Other Non Operating Income (Expenses)	-	-	-	-	-3.1M
EBT, Excl. Unusual Items	142M	179M	-13.4M	-297M	-379M
Merger & Related Restructuring Charges	-	-2M	-	-	-
Asset Writedown	-	-	-18.5M	-	-
Insurance Settlements	-	-	-	-	-
Legal Settlements	-	-	-	-	-
EBT, Incl. Unusual Items	142M	177M	-31.9M	-297M	-379M
Income Tax Expense	28.8M	48.7M	-1.1M	-73.6M	-40.6M
Earnings From Continuing Operations	113M	128M	-30.8M	-223M	-339M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	113M	128M	-30.8M	-223M	-339M
Minority Interest	-	-	-	-	-
Net Income - (IS)	113M	128M	-30.8M	-223M	-339M
Net Income to Common Incl Extra Items	113M	128M	-30.8M	-223M	-339M
Net Income to Common Excl. Extra Items	113M	128M	-30.8M	-223M	-339M
Per Share Items
Net EPS - Basic	1.26	1.29	-0.31	-2.13	-2.84
Basic EPS - Continuing Operations	1.26	1.29	-0.31	-2.13	-2.84
Basic Weighted Average Shares Outstanding	89.7M	99.59M	99.7M	105M	119M
Net EPS - Diluted	1.26	1.26	-0.31	-2.13	-2.84
Diluted EPS - Continuing Operations	1.26	1.26	-0.31	-2.13	-2.84
Diluted Weighted Average Shares Outstanding	90.14M	106M	99.7M	105M	119M
Normalized Basic EPS	0.99	1.12	-0.08	-1.77	-1.99
Normalized Diluted EPS	0.99	1.05	-0.08	-1.77	-1.99
American Depositary Receipts Ratio (ADR)	1	1	1	1	1
Supplemental Items
EBITDA	184M	233M	30.8M	-206M	-291M
EBITA	151M	198M	100K	-238M	-321M
EBIT	151M	192M	-10.6M	-248M	-332M
EBITDAR	186M	234M	31.7M	-	-290M
Effective Tax Rate - (Ratio)	20.27	27.5	3.45	24.81	10.7
Total Current Taxes	25.7M	31.7M	-13.9M	-700K	-800K
Total Deferred Taxes	3.1M	17M	12.8M	-72.9M	-39.8M
Normalized Net Income	88.81M	112M	-8.38M	-185M	-237M
Interest Capitalized	-	-	-	5.4M	5.8M
Interest on Long-Term Debt	5M	5.1M	5.4M	56.4M	64M
Supplemental Operating Expense Items
Marketing Expenses	119M	201M	224M	195M	190M
Selling and Marketing Expenses	564M	710M	747M	625M	517M
General and Administrative Expenses	832M	874M	982M	1.08B	980M
Research And Development Expense From Footnotes	-	-	-	-	-
Net Rental Expense, Total	2.5M	600K	900K	-	1.3M
Imputed Operating Lease Interest Expense	942K	115K	201K	-	653K
Imputed Operating Lease Depreciation	1.56M	485K	699K	-	647K
Stock-Based Comp., Other (Total)	10.9M	7.6M	600K	5.2M	3.4M
Total Stock-Based Compensation	10.9M	7.6M	600K	5.2M	3.4M

Fiscal Period: September	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	408M	663M	323M	353M	391M
Total Cash And Short Term Investments	408M	663M	323M	353M	391M
Accounts Receivable, Total	21.1M	41.6M	40.7M	28M	20.1M
Other Receivables	29.1M	16.3M	55.2M	49.9M	31.4M
Total Receivables	50.2M	57.9M	95.9M	77.9M	51.5M
Inventory	532M	807M	1.08B	768M	520M
Prepaid Expenses	10.1M	8.5M	15.3M	12.9M	8.6M
Other Current Assets, Total	19.6M	23.5M	41.4M	22.4M	175M
Total Current Assets	1.02B	1.56B	1.55B	1.23B	1.15B
Gross Property Plant And Equipment	740M	833M	968M	858M	862M
Accumulated Depreciation	-123M	-174M	-236M	-200M	-325M
Net Property Plant And Equipment	617M	659M	732M	658M	537M
Goodwill	1.1M	33.1M	35.2M	35.2M	35.2M
Other Intangibles, Total	347M	619M	649M	665M	479M
Deferred Tax Assets Long-Term	-	-	-	17.8M	62.5M
Other Long-Term Assets, Total	4.8M	13.4M	27M	15M	11.1M
Total Assets	1.99B	2.88B	3B	2.63B	2.27B
Liabilities
Accounts Payable, Total	353M	394M	351M	71.3M	108M
Accrued Expenses, Total	304M	314M	289M	239M	257M
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	-	3.8M	1.4M	1.5M	1.6M
Current Portion of Leases	22.3M	23.9M	24.3M	25.3M	27.2M
Current Income Taxes Payable	12M	8.7M	6.8M	35.4M	4.2M
Unearned Revenue Current, Total	-	-	-	52.1M	41.6M
Deferred Tax Liability Current	-	-	-	-	-
Other Current Liabilities	162M	253M	367M	291M	274M
Total Current Liabilities	854M	998M	1.04B	715M	714M
Long-Term Debt	-	459M	474M	671M	686M
Long-Term Leases	291M	305M	356M	304M	262M
Deferred Tax Liability Non Current	11.4M	41.3M	58.2M	-	-
Other Non Current Liabilities	22.8M	46.8M	53.5M	68.7M	87M
Total Liabilities	1.18B	1.85B	1.98B	1.76B	1.75B
Common Stock, Total	3.5M	3.5M	3.5M	4.2M	4.2M
Additional Paid In Capital	246M	246M	246M	323M	323M
Retained Earnings	577M	712M	681M	467M	133M
Comprehensive Income and Other	-15.9M	72.9M	84.5M	73.1M	61.9M
Total Common Equity	810M	1.03B	1.01B	867M	521M
Minority Interest	-	-	-	-	-
Total Equity	810M	1.03B	1.01B	867M	521M
Total Liabilities And Equity	1.99B	2.88B	3B	2.63B	2.27B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	99.52M	99.6M	99.71M	119M	119M
ECS Total Common Shares Outstanding	99.52M	99.6M	99.71M	119M	119M
Book Value / Share	8.14	10.38	10.18	7.28	4.37
Tangible Book Value	462M	382M	331M	166M	7.3M
Tangible Book Value Per Share	4.65	3.83	3.32	1.4	0.06
Total Debt	313M	792M	856M	1B	978M
Net Debt	-94.4M	129M	533M	648M	587M
Debt Equivalent Oper. Leases	20M	4.8M	7.2M	-	10.4M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	-	-	-	-	684M
Inventories - Others	569M	848M	1.11B	892M	-
Machinery, Total	392M	421M	442M	454M	457M
Full Time Employees	3.82K	3.13K	3.35K	3.04K	3.03K
Part Time Employees	-	-	-	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	100K	100K	100K	400K	1M

Fiscal Period: September	2020	2021	2022	2023	2024
Net Income	113M	128M	-30.8M	-223M	-339M
Depreciation & Amortization - CF	57.4M	61.1M	61M	67.8M	55M
Amortization of Goodwill and Intangible Assets - (CF)	-	6M	10.7M	10.9M	10.7M
Depreciation & Amortization, Total	57.4M	67.1M	71.7M	78.7M	65.7M
Amortization of Deferred Charges, Total - (CF)	60M	68.4M	78.1M	93.8M	107M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	4.1M	100K	19.2M	32.1M	120M
Stock-Based Compensation (CF)	10.9M	7.6M	600K	5.2M	3.4M
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	17.3M	17.7M	13.5M	-5.3M	16.3M
Change In Accounts Receivable	6.5M	1.9M	-34.2M	12.7M	22.9M
Change In Inventories	4.4M	-227M	-259M	310M	248M
Change In Accounts Payable	129M	151M	20.2M	-305M	-18.2M
Change in Other Net Operating Assets	-	-	-	16.8M	2.4M
Cash from Operations	403M	215M	-120M	16.4M	228M
Capital Expenditure	-28.2M	-55.1M	-73.7M	-41.7M	-36.4M
Cash Acquisitions	-	-286M	-	-	-
Sale (Purchase) of Intangible assets	-88.4M	-102M	-109M	-136M	-97.1M
Other Investing Activities, Total	500K	300K	900K	4.5M	11.3M
Cash from Investing	-116M	-443M	-182M	-173M	-122M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	513M	-	450M	-
Total Debt Issued	-	513M	-	450M	-
Short Term Debt Repaid, Total	-75M	-	-	-	-
Long-Term Debt Repaid, Total	-21.4M	-23.9M	-26.3M	-274M	-26M
Total Debt Repaid	-96.4M	-23.9M	-26.3M	-274M	-26M
Issuance of Common Stock	240M	100K	-	77.6M	-
Other Financing Activities, Total	-8M	-5.7M	-11.1M	-64.4M	-42.6M
Cash from Financing	136M	483M	-37.4M	189M	-68.6M
Foreign Exchange Rate Adjustments	100K	-100K	100K	-1.8M	500K
Net Change in Cash	423M	255M	-340M	30.3M	37.7M
Supplemental Items
Cash Interest Paid	8M	5.7M	11.1M	33.6M	42.6M
Cash Income Tax Paid (Refund)	20.5M	37M	-3.4M	-18.3M	-10.3M
Levered Free Cash Flow	261M	-12.09M	-344M	-165M	-77.82M
Unlevered Free Cash Flow	267M	-3.84M	-329M	-132M	-42.64M
Change In Net Working Capital	-161M	110M	290M	-23.9M	-123M
Net Debt Issued / Repaid	-96.4M	489M	-26.3M	176M	-26M

Fiscal Period: September	2020	2021	2022	2023	2024
Profitability
Return on Assets	5.84	4.93	-0.23	-5.52	-8.47
Return on Total Capital	11.33	8.14	-0.36	-8.31	-12.32
Return On Equity %	17.93	13.92	-3.01	-23.71	-48.8
Return on Common Equity	17.93	13.92	-3.01	-23.71	-48.8
Margin Analysis
Gross Profit Margin %	47.42	45.43	43.63	41.1	40.01
SG&A Margin	42.79	40.51	43.93	48.16	51.5
EBITDA Margin %	5.62	5.96	0.78	-5.81	-10.02
EBITA Margin %	4.63	5.07	0	-6.69	-11.05
EBIT Margin %	4.63	4.91	-0.27	-7	-11.42
Income From Continuing Operations Margin %	3.47	3.28	-0.78	-6.29	-11.66
Net Income Margin %	3.47	3.28	-0.78	-6.29	-11.66
Net Avail. For Common Margin %	3.47	3.28	-0.78	-6.29	-11.66
Normalized Net Income Margin	2.72	2.86	-0.21	-5.22	-8.16
Levered Free Cash Flow Margin	8	-0.31	-8.73	-4.64	-2.68
Unlevered Free Cash Flow Margin	8.19	-0.1	-8.36	-3.71	-1.47
Asset Turnover
Asset Turnover	2.02	1.6	1.34	1.26	1.19
Fixed Assets Turnover	7.15	6.13	5.66	5.11	4.86
Receivables Turnover (Average Receivables)	162.77	124.74	117.68	103.33	120.82
Inventory Turnover (Average Inventory)	3.21	3.19	2.35	2.26	2.71
Short Term Liquidity
Current Ratio	1.19	1.56	1.49	1.73	1.61
Quick Ratio	0.54	0.72	0.4	0.6	0.62
Operating Cash Flow to Current Liabilities	0.47	0.22	-0.12	0.02	0.32
Days Sales Outstanding (Average Receivables)	2.25	2.93	3.1	3.56	3.01
Days Outstanding Inventory (Average Inventory)	114.02	114.55	155.07	162.51	134.5
Average Days Payable Outstanding	68.27	56.64	54.65	17.09	21.83
Cash Conversion Cycle (Average Days)	47.99	60.83	103.52	148.99	115.68
Long Term Solvency
Total Debt/Equity	38.64	76.61	84.34	115.59	187.55
Total Debt / Total Capital	27.87	43.38	45.75	53.62	65.22
LT Debt/Equity	35.89	73.93	81.81	112.5	182.03
Long-Term Debt / Total Capital	25.89	41.86	44.38	52.18	63.3
Total Liabilities / Total Assets	59.27	64.15	66.14	66.99	77.05
EBIT / Interest Expense	15.91	14.55	-0.46	-4.67	-5.9
EBITDA / Interest Expense	21.95	19.64	2.66	-3.19	-4.73
(EBITDA - Capex) / Interest Expense	18.98	15.46	-0.55	-3.98	-5.37
Total Debt / EBITDA	1.5	3.06	14.01	-5.9	-3.67
Net Debt / EBITDA	-0.45	0.5	8.72	-3.82	-2.2
Total Debt / (EBITDA - Capex)	1.74	3.88	-67.94	-4.74	-3.23
Net Debt / (EBITDA - Capex)	-0.52	0.63	-42.3	-3.07	-1.94
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	19.39	19.83	0.66	-9.83	-18.14
Gross Profit, 1 Yr. Growth %	15.97	14.8	-3.32	-15.05	-20.32
EBITDA, 1 Yr. Growth %	203.81	27.08	-86.79	-511.58	41.61
EBITA, 1 Yr. Growth %	330.48	31.11	-99.95	-1.32K	35.19
EBIT, 1 Yr. Growth %	330.48	27.13	-105.52	-2.96K	33.56
Earnings From Cont. Operations, 1 Yr. Growth %	360.57	13.33	-123.99	624.35	51.82
Net Income, 1 Yr. Growth %	360.57	13.33	-123.99	624.35	51.82
Normalized Net Income, 1 Yr. Growth %	329.31	26.04	-107.48	2.11K	27.84
Diluted EPS Before Extra, 1 Yr. Growth %	327.21	-0.07	-124.05	589.4	33.51
Accounts Receivable, 1 Yr. Growth %	11.05	97.16	55.34	-31.2	-28.21
Inventory, 1 Yr. Growth %	-0.82	51.6	33.61	-28.78	-32.25
Net Property, Plant and Equip., 1 Yr. Growth %	108.38	6.87	11.04	-10.14	-18.33
Total Assets, 1 Yr. Growth %	59.73	44.99	3.9	-12.39	-13.5
Tangible Book Value, 1 Yr. Growth %	262.87	-17.41	-13.31	-49.79	-95.61
Common Equity, 1 Yr. Growth %	78.64	27.61	-1.85	-14.6	-39.85
Cash From Operations, 1 Yr. Growth %	349.61	-46.67	-155.97	-113.62	1.29K
Capital Expenditures, 1 Yr. Growth %	-70.84	95.39	33.76	-43.42	-12.71
Levered Free Cash Flow, 1 Yr. Growth %	-257.62	-105.37	2.74K	-50.26	-52.51
Unlevered Free Cash Flow, 1 Yr. Growth %	-262.43	-101.66	8.48K	-58.49	-67.6
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	16.19	19.61	9.83	-4.73	-14.08
Gross Profit, 2 Yr. CAGR %	11.84	15.38	5.35	-9.37	-17.73
EBITDA, 2 Yr. CAGR %	24.23	96.49	-59.03	-5.97	141.13
EBITA, 2 Yr. CAGR %	21.77	137.57	-97.43	9.52	306.9
EBIT, 2 Yr. CAGR %	21.77	133.94	-73.51	13.74	517.65
Earnings From Cont. Operations, 2 Yr. CAGR %	17.26	128.46	-47.86	31.82	231.61
Net Income, 2 Yr. CAGR %	17.26	128.46	-47.86	31.82	231.61
Normalized Net Income, 2 Yr. CAGR %	18.03	132.61	-69.29	28.71	432.03
Diluted EPS Before Extra, 2 Yr. CAGR %	13.21	106.61	-50.4	28.75	203.39
Accounts Receivable, 2 Yr. CAGR %	22.33	47.97	38.89	3.38	-29.72
Inventory, 2 Yr. CAGR %	14.29	22.62	42.32	-2.45	-30.54
Net Property, Plant and Equip., 2 Yr. CAGR %	59.78	49.23	8.94	-0.11	-14.33
Total Assets, 2 Yr. CAGR %	40.56	52.18	22.74	-4.59	-12.95
Tangible Book Value, 2 Yr. CAGR %	59.91	73.11	-15.38	-34.02	-85.15
Common Equity, 2 Yr. CAGR %	35.89	50.98	11.92	-8.45	-28.33
Cash From Operations, 2 Yr. CAGR %	107.24	54.85	-45.36	-72.39	37.61
Capital Expenditures, 2 Yr. CAGR %	-48.32	-24.51	61.66	-13.01	-29.72
Levered Free Cash Flow, 2 Yr. CAGR %	20.85	-72.99	23.59	269.31	-51.54
Unlevered Free Cash Flow, 2 Yr. CAGR %	22.26	-84.72	19.41	485.63	-63.33
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	19.27	17.39	12.93	2.84	-9.42
Gross Profit, 3 Yr. CAGR %	17.32	12.82	8.78	-1.94	-13.18
EBITDA, 3 Yr. CAGR %	25.29	25.17	-20.11	3.96	7.7
EBITA, 3 Yr. CAGR %	23.82	24.81	-85.82	16.29	17.48
EBIT, 3 Yr. CAGR %	23.82	23.53	-32.91	18.04	19.99
Earnings From Cont. Operations, 3 Yr. CAGR %	20.91	15.93	7.78	25.34	38.17
Net Income, 3 Yr. CAGR %	20.91	15.93	7.78	25.34	38.17
Normalized Net Income, 3 Yr. CAGR %	21.11	20.64	-26.02	27.81	28.42
Diluted EPS Before Extra, 3 Yr. CAGR %	17.92	8.6	1.67	19.26	30.32
Accounts Receivable, 3 Yr. CAGR %	43.1	43.42	28.91	9.89	-8.46
Inventory, 3 Yr. CAGR %	18.09	25.57	26.18	12.99	-13.61
Net Property, Plant and Equip., 3 Yr. CAGR %	64.96	39.74	35.23	2.17	-6.59
Total Assets, 3 Yr. CAGR %	33.27	42.02	34	9.69	-7.66
Tangible Book Value, 3 Yr. CAGR %	61.82	28.3	37.47	-28.89	-73.26
Common Equity, 3 Yr. CAGR %	41.32	33.07	30.79	2.27	-20.41
Cash From Operations, 3 Yr. CAGR %	40.34	31.82	10.31	-65.61	1.96
Capital Expenditures, 3 Yr. CAGR %	-26.83	-19.49	-8.66	13.93	-12.91
Levered Free Cash Flow, 3 Yr. CAGR %	111.14	-59.27	27.5	-9.83	86.03
Unlevered Free Cash Flow, 3 Yr. CAGR %	112.73	-72.21	26.02	-17.08	123.14
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	23.35	22.03	15.4	7.99	1.23
Gross Profit, 5 Yr. CAGR %	21.98	19.72	12.38	3.35	-2.72
EBITDA, 5 Yr. CAGR %	25.35	26.01	-19.88	11.64	36.98
EBITA, 5 Yr. CAGR %	24.26	25.79	-73.71	18.45	55.7
EBIT, 5 Yr. CAGR %	24.26	24.98	-33.18	19.52	56.73
Earnings From Cont. Operations, 5 Yr. CAGR %	22.54	29.91	-13.63	22.04	68.96
Net Income, 5 Yr. CAGR %	25.22	39.39	-13.63	22.04	68.96
Normalized Net Income, 5 Yr. CAGR %	22.6	22.97	-30.05	23.81	62.87
Diluted EPS Before Extra, 5 Yr. CAGR %	20.52	24.65	-16.6	16.8	57.44
Accounts Receivable, 5 Yr. CAGR %	19.39	54.02	41.4	14.71	1.13
Inventory, 5 Yr. CAGR %	22.4	25.65	27.24	13.51	-0.62
Net Property, Plant and Equip., 5 Yr. CAGR %	57.13	53.56	39.73	22.18	12.66
Total Assets, 5 Yr. CAGR %	33.01	34.72	28.95	21.13	12.77
Tangible Book Value, 5 Yr. CAGR %	23.47	34.45	24.85	-1.67	-43.55
Common Equity, 5 Yr. CAGR %	27.84	38.84	28.73	14.58	2.82
Cash From Operations, 5 Yr. CAGR %	34.04	10.48	-3.77	-29.46	20.51
Capital Expenditures, 5 Yr. CAGR %	9.52	18.58	0.47	-16.96	-17.75
Levered Free Cash Flow, 5 Yr. CAGR %	57.37	-38.09	65.4	-1.61	-14.03
Unlevered Free Cash Flow, 5 Yr. CAGR %	58.08	-50.78	63.99	-5.93	-23.66