Cash flow Belluscura plc

Equities

BELL

GB00BD3B8Z11

Medical Equipment, Supplies & Distribution

Market Closed - London S.E. Other stock markets 07:30:00 01/07/2025 BST			5-day change	1st Jan Change
0.7500 ^GBX	-.--%		+3.45%	-91.89%

10-01	EARNINGS: Next 15 profit falls; 4basebio and Mollyroe losses widen	AN
09-22	Belluscura plc Announces Termination of Robert Rauker as Director, Effective September 22, 2025	CI

9b4b04f10e4d10c343.kYg5paEA2YZf_8i8F-hp57CMjk3dyC5N0LV8Zc-4v9A.2eFo6vlGrbQtpq3eUJ4gv8Tm3gKvu0gDmPIkCqiL0eD5yQiU5EG81hSGhQ

Published financial data: BELLUSCURA PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2019	2020	2021	2022	2023
Revenues	129K	-	420K	1.4M	825K
Total Revenues	129K	-	420K	1.4M	825K
Cost of Goods Sold, Total	114K	-	472K	1.33M	5.03M
Gross Profit	14.32K	-	-52.17K	68.1K	-4.2M
Selling General & Admin Expenses, Total	1.19M	1.64M	4.55M	8.21M	12.95M
Depreciation & Amortization - (IS)	9.4K	8.54K	113K	-	-
Amortization of Goodwill and Intangible Assets - (IS)	-	-	157K	-	-
Other Operating Expenses	-	-11.49K	-	-8.7K	-33.94K
Other Operating Expenses, Total	1.2M	1.63M	4.82M	8.2M	12.91M
Operating Income	-1.18M	-1.63M	-4.87M	-8.13M	-17.12M
Interest Expense, Total	-37.2K	-32.96K	-26.84K	-24.07K	-828K
Interest And Investment Income	-	-	-	-	2.13K
Net Interest Expenses	-37.2K	-32.96K	-26.84K	-24.07K	-826K
Currency Exchange Gains (Loss)	-374K	-392K	735K	-	-
Other Non Operating Income (Expenses)	-2.24K	78.91K	-1.26M	-	-
EBT, Excl. Unusual Items	-1.6M	-1.98M	-5.42M	-8.15M	-17.94M
Gain (Loss) On Sale Of Assets	44.37K	-	-	-	-
Asset Writedown	-	-	-	-	-
Other Unusual Items	-	-	210K	-	-574K
EBT, Incl. Unusual Items	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Earnings From Continuing Operations	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Net Income to Company	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Net Income - (IS)	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Net Income to Common Incl Extra Items	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Net Income to Common Excl. Extra Items	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Per Share Items
Net EPS - Basic	-0.03	-0.03	-0.06	-0.07	-0.14
Basic EPS - Continuing Operations	-0.03	-0.03	-0.06	-0.07	-0.14
Basic Weighted Average Shares Outstanding	49.13M	62.91M	94.72M	119M	130M
Net EPS - Diluted	-0.03	-0.03	-0.06	-0.07	-0.14
Diluted EPS - Continuing Operations	-0.03	-0.03	-0.06	-0.07	-0.14
Diluted Weighted Average Shares Outstanding	49.13M	62.91M	94.72M	119M	130M
Normalized Basic EPS	-0.02	-0.02	-0.04	-0.04	-0.09
Normalized Diluted EPS	-0.02	-0.02	-0.04	-0.04	-0.09
Supplemental Items
EBITDA	-1.17M	-1.62M	-4.86M	-8.09M	-17.08M
EBITA	-1.18M	-1.63M	-4.87M	-8.13M	-17.28M
EBIT	-1.18M	-1.63M	-4.87M	-8.13M	-17.12M
EBITDAR	-	-	-	-	-
Normalized Net Income	-998K	-1.24M	-3.39M	-5.1M	-11.21M
Interest on Long-Term Debt	37.2K	32.44K	26.84K	23.62K	19.4K
Supplemental Operating Expense Items
Selling and Marketing Expenses	-	-	1.12M	-	-
General and Administrative Expenses	1.19M	613K	1.59M	8.07M	12.84M
Research And Development Expense From Footnotes	-	-	157K	2.91M	3.29M
Net Rental Expense, Total	-	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	-	-	180K	-	163K
Stock-Based Comp., Other (Total)	5.66K	111K	-	392K	-
Total Stock-Based Compensation	5.66K	111K	180K	392K	163K

Fiscal Period: December	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	1.03M	520K	15.59M	2.04M	933K
Short Term Investments	-	-	2.62M	-	1.21M
Total Cash And Short Term Investments	1.03M	520K	18.21M	2.04M	2.14M
Accounts Receivable, Total	5.65K	-	225K	305K	99.8K
Other Receivables	8.81K	188K	216K	3.75M	3M
Total Receivables	14.46K	188K	441K	4.05M	3.1M
Inventory	-	-	309K	8.43M	3.32M
Prepaid Expenses	50.12K	9.97K	-	-	-
Total Current Assets	1.1M	718K	18.96M	14.53M	8.56M
Gross Property Plant And Equipment	617K	617K	658K	876K	967K
Accumulated Depreciation	-121K	-228K	-333K	-476K	-643K
Net Property Plant And Equipment	496K	390K	325K	400K	324K
Other Intangibles, Total	0	0	-	-	-
Deferred Charges Long-Term	2.94M	4.13M	6.72M	8.67M	9.99M
Other Long-Term Assets, Total	-	-	-	-	1.95M
Total Assets	4.53M	5.24M	26M	23.6M	20.82M
Liabilities
Accounts Payable, Total	33.97K	-	768K	2.55M	657K
Accrued Expenses, Total	269K	73.49K	194K	370K	1.41M
Current Portion of Long-Term Debt	-	64.43K	10.81K	-	-
Current Portion of Leases	82.08K	92.22K	111K	126K	164K
Other Current Liabilities	-	-	-	3.83K	839K
Total Current Liabilities	385K	230K	1.08M	3.05M	3.07M
Long-Term Debt	-	12.89K	23.03K	-	-
Long-Term Leases	416K	325K	225K	177K	41.98K
Other Non Current Liabilities	-	-	-	23.51K	19.29K
Total Liabilities	802K	568K	1.33M	3.25M	3.13M
Common Stock, Total	648K	823K	1.55M	1.66M	1.85M
Additional Paid In Capital	5.88M	722K	26.19M	33.54M	37.66M
Retained Earnings	-2.85M	2.69M	-2.35M	-10.31M	-28.64M
Comprehensive Income and Other	50.77K	437K	-717K	-4.54M	6.82M
Total Common Equity	3.73M	4.67M	24.67M	20.35M	17.69M
Total Equity	3.73M	4.67M	24.67M	20.35M	17.69M
Total Liabilities And Equity	4.53M	5.24M	26M	23.6M	20.82M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	49.13M	62.91M	114M	123M	138M
ECS Total Common Shares Outstanding	49.13M	62.91M	114M	123M	138M
Book Value / Share	0.08	0.07	0.22	0.17	0.13
Tangible Book Value	3.73M	4.67M	24.67M	20.35M	17.69M
Tangible Book Value Per Share	0.08	0.07	0.22	0.17	0.13
Total Debt	498K	495K	370K	303K	206K
Net Debt	-535K	-25.37K	-17.84M	-1.74M	-1.93M
Debt Equivalent Oper. Leases	-	-	-	-	-
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	-	-	-	-	1.89M
Inventories - Finished Goods, Total	-	-	-	-	1.43M
Machinery, Total	45.46K	45.46K	86.3K	230K	252K
Full Time Employees	5	6	11	24	35
Accumulated Allowance for Doubtful Accounts (Supple)	6.75K	-	-	-	70.92K

Fiscal Period: December	2019	2020	2021	2022	2023
Net Income	-1.55M	-1.98M	-5.21M	-8.15M	-18.52M
Depreciation & Amortization - CF	107K	107K	113K	143K	174K
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-165K
Depreciation & Amortization, Total	107K	107K	113K	143K	9.29K
Amortization of Deferred Charges, Total - (CF)	-	-	157K	2.91M	3.29M
(Gain) Loss From Sale Of Asset	-44.37K	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Stock-Based Compensation (CF)	5.66K	111K	180K	229K	143K
Other Operating Activities, Total	-348K	-35.1K	361K	-894K	212K
Change In Accounts Receivable	-634K	81.27K	-2.18M	-3.5M	-1.5M
Change In Inventories	128K	-	-309K	-8.12M	5.11M
Change In Accounts Payable	1.34M	243K	-397K	2.48M	2.12M
Cash from Operations	-1M	-1.47M	-7.29M	-14.91M	-9.13M
Capital Expenditure	-2.55K	-	-45.46K	-145K	-85.41K
Sale (Purchase) of Intangible assets	-1.08M	-1.19M	-2.75M	-4.86M	-4.45M
Other Investing Activities, Total	-	-	-	-75.51K	-
Cash from Investing	-1.08M	-1.19M	-2.8M	-5.08M	-4.53M
Long-Term Debt Repaid, Total	-105K	-119K	-108K	-131K	-126K
Total Debt Repaid	-105K	-119K	-108K	-131K	-126K
Issuance of Common Stock	2.66M	2.25M	25.47M	7.47M	4.24M
Repurchase of Common Stock	-	-	-	-48K	-
Other Financing Activities, Total	-	-	-	-	8.4M
Cash from Financing	2.55M	2.13M	25.36M	7.29M	12.51M
Foreign Exchange Rate Adjustments	31.7K	18.85K	-208K	-1.15M	41.06K
Net Change in Cash	501K	-513K	15.07M	-13.84M	-1.11M
Supplemental Items
Levered Free Cash Flow	-1.57M	-2.38M	-5.08M	-14.11M	-8.91M
Unlevered Free Cash Flow	-1.54M	-2.36M	-5.07M	-14.1M	-8.4M
Change In Net Working Capital	-160K	363K	-327K	7.46M	-3.37M
Net Debt Issued / Repaid	-105K	-119K	-108K	-131K	-126K

Fiscal Period: December	2019	2020	2021	2022	2023
Profitability
Return on Assets	-20.89	-20.89	-19.5	-20.48	-48.17
Return on Total Capital	-22.67	-21.73	-20.17	-22.24	-55.49
Return On Equity %	-51.51	-47.12	-35.54	-36.22	-97.35
Return on Common Equity	-51.51	-47.12	-35.54	-36.22	-97.35
Margin Analysis
Gross Profit Margin %	11.12	-	-12.41	4.87	-509.22
SG&A Margin	923.15	-	1.08K	586.93	1.57K
EBITDA Margin %	-912.02	-	-1.16K	-578.67	-2.07K
EBITA Margin %	-919.33	-	-1.16K	-581.43	-2.09K
EBIT Margin %	-919.33	-	-1.16K	-581.43	-2.07K
Income From Continuing Operations Margin %	-1.21K	-	-1.24K	-583.15	-2.24K
Net Income Margin %	-1.21K	-	-1.24K	-583.15	-2.24K
Net Avail. For Common Margin %	-1.21K	-	-1.24K	-583.15	-2.24K
Normalized Net Income Margin	-775.23	-	-806.41	-364.47	-1.36K
Levered Free Cash Flow Margin	-1.22K	-	-1.21K	-1.01K	-1.08K
Unlevered Free Cash Flow Margin	-1.2K	-	-1.21K	-1.01K	-1.02K
Asset Turnover
Asset Turnover	0.04	-	0.03	0.06	0.04
Fixed Assets Turnover	0.49	-	1.18	3.86	2.28
Receivables Turnover (Average Receivables)	6.83	-	-	5.27	4.08
Inventory Turnover (Average Inventory)	-	-	-	0.3	0.86
Short Term Liquidity
Current Ratio	2.85	3.12	17.48	4.77	2.79
Quick Ratio	2.72	3.08	17.19	2	1.71
Operating Cash Flow to Current Liabilities	-2.6	-6.39	-6.72	-4.89	-2.97
Days Sales Outstanding (Average Receivables)	53.46	-	-	69.2	89.54
Days Outstanding Inventory (Average Inventory)	-	-	-	1.2K	426.5
Average Days Payable Outstanding	-	-	-	63.99	-7.14K
Cash Conversion Cycle (Average Days)	-	-	-	1.2K	7.66K
Long Term Solvency
Total Debt/Equity	13.37	10.6	1.5	1.49	1.16
Total Debt / Total Capital	11.79	9.58	1.48	1.47	1.15
LT Debt/Equity	11.17	7.24	1	0.87	0.24
Long-Term Debt / Total Capital	9.85	6.55	0.99	0.86	0.23
Total Liabilities / Total Assets	17.7	10.85	5.12	13.76	15.04
EBIT / Interest Expense	-31.81	-49.53	-181.58	-337.68	-20.67
EBITDA / Interest Expense	-28.92	-46.3	-177.38	-331.72	-20.48
(EBITDA - Capex) / Interest Expense	-28.99	-46.3	-179.08	-337.73	-20.58
Total Debt / EBITDA	-0.46	-0.32	-0.08	-0.04	-0.01
Net Debt / EBITDA	0.5	0.02	3.75	0.22	0.11
Total Debt / (EBITDA - Capex)	-0.46	-0.32	-0.08	-0.04	-0.01
Net Debt / (EBITDA - Capex)	0.5	0.02	3.71	0.21	0.11
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-47.59	-	-	232.63	-40.96
Gross Profit, 1 Yr. Growth %	-295.71	-	-	-230.54	675.85
EBITDA, 1 Yr. Growth %	-14.65	38.34	233.05	50.33	121.84
EBITA, 1 Yr. Growth %	-14.56	37.96	232.1	50.64	-49.09
EBIT, 1 Yr. Growth %	-15.32	37.96	232.1	50.64	121.23
Earnings From Cont. Operations, 1 Yr. Growth %	4.99	27.46	163.55	56.38	127.13
Net Income, 1 Yr. Growth %	4.99	27.46	163.55	56.38	127.13
Normalized Net Income, 1 Yr. Growth %	50.27	23.92	173.27	50.34	131.19
Diluted EPS Before Extra, 1 Yr. Growth %	-27.81	-0.45	52.89	24.07	107.97
Accounts Receivable, 1 Yr. Growth %	-82.38	-	-	35.69	-67.3
Inventory, 1 Yr. Growth %	-	-	-	2.63K	-60.61
Net Property, Plant and Equip., 1 Yr. Growth %	1.6K	-21.48	-16.61	22.98	-18.97
Total Assets, 1 Yr. Growth %	77.59	15.62	396.56	-9.25	-11.76
Tangible Book Value, 1 Yr. Growth %	62.23	25.24	428.45	-17.51	-13.07
Common Equity, 1 Yr. Growth %	62.23	25.24	428.45	-17.51	-13.07
Cash From Operations, 1 Yr. Growth %	-57.94	46.73	395.59	113.34	-38.74
Capital Expenditures, 1 Yr. Growth %	-	-	-	218.46	-41.01
Levered Free Cash Flow, 1 Yr. Growth %	-35.74	51.8	124.2	98.36	-20.28
Unlevered Free Cash Flow, 1 Yr. Growth %	-36.7	52.75	125.51	98.61	-24.81
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-37.87	-	80.72	-	40.14
Gross Profit, 2 Yr. CAGR %	6.5	-	90.9	-	797.58
EBITDA, 2 Yr. CAGR %	-32.83	8.66	103.45	135.5	78.14
EBITA, 2 Yr. CAGR %	-32.54	8.57	102.94	135.37	78.96
EBIT, 2 Yr. CAGR %	-32.69	8.09	102.94	135.37	78.1
Earnings From Cont. Operations, 2 Yr. CAGR %	-22.91	15.68	83.28	103.02	88.46
Net Income, 2 Yr. CAGR %	-22.91	15.68	83.28	103.02	88.46
Normalized Net Income, 2 Yr. CAGR %	-21.82	36.46	84.32	102.69	81.9
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-15.23	32	37.72	60.63
Accounts Receivable, 2 Yr. CAGR %	-72.84	-	531.05	-	-33.39
Inventory, 2 Yr. CAGR %	-	-	-	-	227.73
Net Property, Plant and Equip., 2 Yr. CAGR %	257.94	265.2	-19.08	1.27	-0.18
Total Assets, 2 Yr. CAGR %	54.76	43.29	139.61	112.27	-10.51
Tangible Book Value, 2 Yr. CAGR %	216.82	42.54	157.26	108.78	-15.32
Common Equity, 2 Yr. CAGR %	164.89	42.54	157.26	108.78	-15.32
Cash From Operations, 2 Yr. CAGR %	-21.96	-21.45	169.66	218.36	14.32
Capital Expenditures, 2 Yr. CAGR %	-73.8	-	322.48	-	37.07
Levered Free Cash Flow, 2 Yr. CAGR %	-	-1.24	80.04	149.49	11.94
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-1.67	81.09	150.5	8.77
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	19.62	121.47	-
Gross Profit, 3 Yr. CAGR %	-	-	92.49	68.18	-
EBITDA, 3 Yr. CAGR %	-	-14.54	52.3	90.31	127.07
EBITA, 3 Yr. CAGR %	-	-14.38	52.1	90.1	127.52
EBIT, 3 Yr. CAGR %	-	-14.5	51.65	90.1	126.8
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-8.84	52.22	73.84	110.75
Net Income, 3 Yr. CAGR %	-	-8.84	52.22	73.84	110.75
Normalized Net Income, 3 Yr. CAGR %	-	-8.84	72.19	72.21	108.33
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	7.95	29.3	58.01
Accounts Receivable, 3 Yr. CAGR %	-	-	91.45	278.06	-
Inventory, 3 Yr. CAGR %	-	-	34.14	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-	115.87	123.22	-6.96	-5.98
Total Assets, 3 Yr. CAGR %	-	40.42	116.84	73.36	58.43
Tangible Book Value, 3 Yr. CAGR %	-	132.52	120.61	76.08	55.9
Common Equity, 3 Yr. CAGR %	-	106.36	120.61	76.08	55.9
Cash From Operations, 3 Yr. CAGR %	-	-3.68	45.15	145.91	83.79
Capital Expenditures, 3 Yr. CAGR %	-	-	-	284.49	-
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	27.71	108.01	57.84
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	27.57	108.97	55.19
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	33.2	27.44
Gross Profit, 5 Yr. CAGR %	-	-	-	40.09	256.35
EBITDA, 5 Yr. CAGR %	-	-	-	25.48	65.5
EBITA, 5 Yr. CAGR %	-	-	-	25.6	65.67
EBIT, 5 Yr. CAGR %	-	-	-	25.5	65.06
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	25.57	65.8
Net Income, 5 Yr. CAGR %	-	-	-	25.57	65.8
Normalized Net Income, 5 Yr. CAGR %	-	-	-	25.57	76.01
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	26.55
Accounts Receivable, 5 Yr. CAGR %	-	-	-	31.85	25.5
Inventory, 5 Yr. CAGR %	-	-	-	154.3	91.75
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	59.48	61.78
Total Assets, 5 Yr. CAGR %	-	-	-	65.66	52.19
Tangible Book Value, 5 Yr. CAGR %	-	-	-	122.72	50.42
Common Equity, 5 Yr. CAGR %	-	-	-	107.33	50.42
Cash From Operations, 5 Yr. CAGR %	-	-	-	55.38	30.82
Capital Expenditures, 5 Yr. CAGR %	-	-	-	31.29	-
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	29.58
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	28.04