Cash flow Chapel Down Group Plc

Equities

CDGP

GB0032706284

Distillers & Wineries

Market Closed - London S.E. Other stock markets 16:35:01 06/02/2026 GMT			5-day change	1st Jan Change
38.00 ^GBX	0.00%		+1.33%	-

01-29	EARNINGS AND TRADING: Pinewood Tech gets bid approach from Apax	AN
01-29	Chapel Down Group reports net sales revenue expected at £19.4m, ahead of guidance for period ended Dec 31	RE

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Published financial data: CHAPEL DOWN GROUP PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	13.29M	16.64M	17.75M	19.42M	18.92M
Other Revenues, Total	-	-	-	-2.21M	-2.57M
Total Revenues	13.29M	16.64M	17.75M	17.2M	16.35M
Cost of Goods Sold, Total	8.14M	9.59M	9.21M	8.29M	8.43M
Gross Profit	5.15M	7.05M	8.54M	8.91M	7.92M
Selling General & Admin Expenses, Total	4.2M	5.61M	6.67M	7.39M	7.04M
Stock-Based Compensation (IS)	40.43K	23.56K	57.79K	-	-
Other Operating Expenses	-	-	-	-2.17M	567K
Other Operating Expenses, Total	4.24M	5.63M	6.73M	5.22M	7.6M
Operating Income	911K	1.41M	1.81M	3.69M	315K
Interest Expense, Total	-122K	-98.72K	-119K	-193K	-511K
Interest And Investment Income	4.74K	38	16.15K	47.22K	11.74K
Net Interest Expenses	-117K	-98.68K	-103K	-146K	-499K
Income (Loss) On Equity Invest.	-	-	-15.21K	-	-
EBT, Excl. Unusual Items	794K	1.32M	1.69M	3.54M	-184K
Restructuring Charges	-	-	-110K	-1.24M	-
Impairment of Goodwill	-	-	-	-	-
Other Unusual Items	161K	-214K	-	-	-1.22M
EBT, Incl. Unusual Items	955K	1.1M	1.58M	2.31M	-1.4M
Income Tax Expense	99.43K	-287K	529K	780K	-91.74K
Earnings From Continuing Operations	855K	1.39M	1.05M	1.53M	-1.31M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	855K	1.39M	1.05M	1.53M	-1.31M
Minority Interest	-	-	-	-	-
Net Income - (IS)	855K	1.39M	1.05M	1.53M	-1.31M
Net Income to Common Incl Extra Items	855K	1.39M	1.05M	1.53M	-1.31M
Net Income to Common Excl. Extra Items	855K	1.39M	1.05M	1.53M	-1.31M
Per Share Items
Net EPS - Basic	0.01	0.01	0.01	0.01	-0.01
Basic EPS - Continuing Operations	0.01	0.01	0.01	0.01	-0.01
Basic Weighted Average Shares Outstanding	144M	150M	159M	160M	171M
Net EPS - Diluted	0.01	0.01	0.01	0.01	-0.01
Diluted EPS - Continuing Operations	0.01	0.01	0.01	0.01	-0.01
Diluted Weighted Average Shares Outstanding	144M	155M	160M	162M	173M
Normalized Basic EPS	0	0.01	0.01	0.01	-0
Normalized Diluted EPS	0	0.01	0.01	0.01	-0
Supplemental Items
EBITDA	2.18M	2.08M	2.68M	4.02M	675K
EBITA	911K	1.43M	1.83M	3.71M	322K
EBIT	911K	1.41M	1.81M	3.69M	315K
EBITDAR	2.4M	2.29M	2.79M	-	677K
Total Revenues (As Reported)	-	-	-	17.2M	16.35M
Effective Tax Rate - (Ratio)	10.41	-26.11	33.46	33.8	6.55
Current Domestic Taxes	-87.87K	-	-	-	-
Total Current Taxes	-87.87K	-	-	-	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	187K	-287K	529K	780K	-91.74K
Normalized Net Income	496K	822K	1.06M	2.21M	-115K
Interest on Long-Term Debt	122K	-	-	-	13.18K
Supplemental Operating Expense Items
General and Administrative Expenses	4.2M	5.61M	6.67M	7.39M	7.04M
Net Rental Expense, Total	215K	216K	109K	-	2K
Imputed Operating Lease Interest Expense	20.86K	22.62K	38.5K	-	549
Imputed Operating Lease Depreciation	194K	194K	70.07K	-	1.45K
Stock-Based Comp., G&A Exp. (Total)	-	-	-	-	-
Stock-Based Comp., Other (Total)	40.43K	23.56K	57.79K	219K	-198K
Total Stock-Based Compensation	40.43K	23.56K	57.79K	219K	-198K

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	4.86M	9.22M	5.8M	1M	982K
Total Cash And Short Term Investments	4.86M	9.22M	5.8M	1M	982K
Accounts Receivable, Total	2.25M	1.09M	2.47M	3.24M	3.57M
Other Receivables	675K	97.77K	158K	349K	434K
Notes Receivable	-	-	-	-	-
Total Receivables	2.93M	1.19M	2.62M	3.59M	4M
Inventory	12.03M	12.58M	15.39M	22.58M	26.56M
Prepaid Expenses	60.09K	120K	71.99K	-	-
Deferred Tax Assets Current	-	1.38K	-	-	-
Total Current Assets	19.88M	23.1M	23.89M	27.18M	31.54M
Gross Property Plant And Equipment	33.66M	19.5M	21.62M	33.44M	38M
Accumulated Depreciation	-12.61M	-4.92M	-5.77M	-9.54M	-11.19M
Net Property Plant And Equipment	21.05M	14.58M	15.85M	23.9M	26.8M
Long-term Investments	-	-	-	-	-
Goodwill	0	-	-	-	-
Other Intangibles, Total	31.82K	117K	79.32K	41.8K	18.3K
Total Assets	40.96M	37.8M	39.82M	51.12M	58.37M
Liabilities
Accounts Payable, Total	1.85M	1.72M	2.34M	3.23M	2.46M
Accrued Expenses, Total	1.55M	728K	722K	516K	1M
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	1.89M	380K	467K	2.24M	9.98M
Current Portion of Leases	-	-	-	431K	376K
Current Income Taxes Payable	-	-	633	-	-
Other Current Liabilities	1.48M	1.37M	1.23M	2M	1.58M
Total Current Liabilities	6.77M	4.2M	4.75M	8.42M	15.4M
Long-Term Debt	10.38M	2.45M	2.07M	-	-
Long-Term Leases	-	-	-	7.46M	9.23M
Deferred Tax Liability Non Current	286K	-	528K	893K	1.09M
Other Non Current Liabilities	12.36K	29.36K	17.97K	22.63K	-
Total Liabilities	17.45M	6.68M	7.37M	16.79M	25.71M
Common Stock, Total	7.23M	7.88M	7.96M	8.57M	8.58M
Additional Paid In Capital	26.16M	32.01M	32.14M	31.54M	31.65M
Retained Earnings	-4.01M	-9.76M	-8.63M	-6.72M	-8.48M
Comprehensive Income and Other	1.03M	993K	971K	937K	903K
Total Common Equity	30.4M	31.12M	32.45M	34.33M	32.65M
Minority Interest	-6.89M	-	-	-	-
Total Equity	23.51M	31.12M	32.45M	34.33M	32.65M
Total Liabilities And Equity	40.96M	37.8M	39.82M	51.12M	58.37M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	145M	158M	159M	171M	172M
ECS Total Common Shares Outstanding	145M	158M	159M	171M	172M
Book Value / Share	0.21	0.2	0.2	0.2	0.19
Tangible Book Value	30.37M	31M	32.37M	34.28M	32.63M
Tangible Book Value Per Share	0.21	0.2	0.2	0.2	0.19
Total Debt	12.27M	2.83M	2.54M	10.13M	19.58M
Net Debt	7.41M	-6.38M	-3.26M	9.12M	18.6M
Debt Equivalent Oper. Leases	1.72M	1.73M	869K	-	15.97K
Minority Interest, Total (Incl. Fin. Div)	-6.89M	-	-	-	-
Equity Method Investments, Total	-	-	-	-	-
Account Code - Inventory Valuation	3	-	3	3	6
Inventories - Raw Materials, Total	243K	118K	35.63K	-	-
Inventories - Work In Process, Total	10.09M	11.39M	14.12M	20.61M	22.17M
Inventories - Finished Goods, Total	1.69M	1.07M	1.24M	1.97M	4.39M
Land - (BS)	13.24M	5.23M	5.68M	220K	-
Machinery, Total	12.73M	5.99M	7.1M	23.59M	20.71M
Full Time Employees	102	62	68	86	92
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	157K

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	855K	1.39M	1.05M	1.53M	-1.31M
Depreciation & Amortization - CF	1.27M	651K	850K	306K	1.11M
Amortization of Goodwill and Intangible Assets - (CF)	-	14.04K	21.06K	21.06K	7.02K
Depreciation & Amortization, Total	1.27M	665K	871K	327K	1.12M
Amortization of Deferred Charges, Total - (CF)	10.98K	11.06K	16.46K	16.46K	16.48K
(Gain) Loss From Sale Of Asset	19.96K	-46.5K	-	-13.74K	76.85K
Asset Writedown & Restructuring Costs	6.69M	-	-	-	-
(Income) Loss On Equity Investments - (CF)	-	-	15.21K	-	-
Stock-Based Compensation (CF)	40.43K	23.56K	57.79K	219K	-198K
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	-8.34M	-351K	633K	-1.24M	341K
Change In Accounts Receivable	381K	1.38M	-1.44M	-898K	-411K
Change In Inventories	-1.31M	-866K	-2.83M	-3.31M	-2.7M
Change In Accounts Payable	-539K	-761K	507K	1.47M	-727K
Cash from Operations	-923K	1.44M	-1.11M	-1.91M	-3.79M
Capital Expenditure	-1.36M	-1.06M	-2.12M	-1.82M	-2.47M
Sale of Property, Plant, and Equipment	-	-	-	9.67K	-
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-2.35K	-	-	-
Sale (Purchase) of Intangible assets	-35.35K	-46.95K	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-1K	-	-
Other Investing Activities, Total	5.69K	38	16.15K	47.22K	11.74K
Cash from Investing	-1.39M	-1.11M	-2.11M	-1.76M	-2.46M
Long-Term Debt Issued, Total	5M	3M	-	-	9.53M
Total Debt Issued	5M	3M	-	-	9.53M
Long-Term Debt Repaid, Total	-262K	-5.23M	-294K	-945K	-3.23M
Total Debt Repaid	-262K	-5.23M	-294K	-945K	-3.23M
Issuance of Common Stock	68.55K	6.44M	220K	-	-
Other Financing Activities, Total	-111K	-184K	-119K	-180K	-61.27K
Cash from Financing	4.7M	4.02M	-193K	-1.13M	6.23M
Net Change in Cash	2.39M	4.35M	-3.41M	-4.8M	-22.34K
Supplemental Items
Cash Interest Paid	111K	184K	119K	180K	61.27K
Cash Income Tax Paid (Refund)	-	-63.25K	-179	-	-
Levered Free Cash Flow	-576K	484K	-3.85M	-5.44M	-6.75M
Unlevered Free Cash Flow	-500K	545K	-3.78M	-5.32M	-6.43M
Change In Net Working Capital	1M	-66.4K	3.73M	6.37M	5.09M
Net Debt Issued / Repaid	4.74M	-2.23M	-294K	-945K	6.29M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	1.34	2.24	2.92	4.72	0.36
Return on Total Capital	1.52	2.53	3.28	5.35	0.41
Return On Equity %	3.12	5.08	3.31	4.59	-3.91
Return on Common Equity	2.69	4.51	3.31	4.59	-3.91
Margin Analysis
Gross Profit Margin %	38.73	42.35	48.1	51.81	48.43
SG&A Margin	31.58	33.72	37.57	42.99	43.03
EBITDA Margin %	16.43	12.49	15.11	23.35	4.13
EBITA Margin %	6.85	8.58	10.32	21.57	1.97
EBIT Margin %	6.85	8.5	10.2	21.44	1.92
Income From Continuing Operations Margin %	6.43	8.34	5.93	8.88	-8
Net Income Margin %	6.43	8.34	5.93	8.88	-8
Net Avail. For Common Margin %	6.43	8.34	5.93	8.88	-8
Normalized Net Income Margin	3.73	4.94	5.96	12.87	-0.7
Levered Free Cash Flow Margin	-4.34	2.91	-21.71	-31.64	-41.3
Unlevered Free Cash Flow Margin	-3.76	3.28	-21.29	-30.94	-39.35
Asset Turnover
Asset Turnover	0.31	0.42	0.46	0.35	0.3
Fixed Assets Turnover	0.55	0.93	1.17	0.75	0.65
Receivables Turnover (Average Receivables)	5.5	9.96	9.98	6.8	5.55
Inventory Turnover (Average Inventory)	0.72	0.78	0.66	0.43	0.34
Short Term Liquidity
Current Ratio	2.94	5.5	5.02	3.23	2.05
Quick Ratio	1.15	2.48	1.77	0.55	0.32
Operating Cash Flow to Current Liabilities	-0.14	0.34	-0.23	-0.23	-0.25
Days Sales Outstanding (Average Receivables)	66.49	36.66	36.57	53.67	65.91
Days Outstanding Inventory (Average Inventory)	511.11	468.19	554.28	841.55	1.07K
Average Days Payable Outstanding	83.82	64.32	61.63	66.76	83.96
Cash Conversion Cycle (Average Days)	493.78	440.54	529.22	828.46	1.05K
Long Term Solvency
Total Debt/Equity	52.19	9.1	7.82	29.51	59.96
Total Debt / Total Capital	34.29	8.34	7.26	22.78	37.48
LT Debt/Equity	44.17	7.88	6.38	21.72	28.25
Long-Term Debt / Total Capital	29.02	7.22	5.92	16.77	17.66
Total Liabilities / Total Assets	42.6	17.68	18.51	32.85	44.06
EBIT / Interest Expense	7.49	14.32	15.21	19.11	0.62
EBITDA / Interest Expense	17.95	21.05	22.52	20.8	2.8
(EBITDA - Capex) / Interest Expense	6.81	10.35	4.7	11.39	-2.04
Total Debt / EBITDA	5.62	1.36	0.95	2.52	13.69
Net Debt / EBITDA	3.39	-3.07	-1.22	2.27	13
Total Debt / (EBITDA - Capex)	14.82	2.77	4.54	4.61	-18.77
Net Debt / (EBITDA - Capex)	8.95	-6.25	-5.83	4.15	-17.82
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	31.6	25.17	6.64	14.68	-4.94
Gross Profit, 1 Yr. Growth %	31.37	36.86	21.1	15.6	-11.14
EBITDA, 1 Yr. Growth %	17.95	-5.74	28.3	136.69	-83.2
EBITA, 1 Yr. Growth %	197.28	53.22	27.26	149.82	-91.33
EBIT, 1 Yr. Growth %	215.47	55.24	28.03	151.97	-91.47
Earnings From Cont. Operations, 1 Yr. Growth %	83.78	62.32	-24.16	94.72	-185.68
Net Income, 1 Yr. Growth %	83.78	62.32	-14.67	94.72	-185.68
Normalized Net Income, 1 Yr. Growth %	158.12	65.67	28.65	163.35	-105.2
Diluted EPS Before Extra, 1 Yr. Growth %	82.17	51	-18.63	91.86	-18.79
Accounts Receivable, 1 Yr. Growth %	-12.63	-51.6	126.17	31.61	10.05
Inventory, 1 Yr. Growth %	12.22	4.58	22.38	44.33	17.61
Net Property, Plant and Equip., 1 Yr. Growth %	-23.66	-30.76	8.72	7.45	12.15
Total Assets, 1 Yr. Growth %	-7.42	-7.73	5.35	10.03	14.18
Tangible Book Value, 1 Yr. Growth %	-7.92	2.07	4.41	6.55	-4.82
Common Equity, 1 Yr. Growth %	-8.13	2.34	4.28	6.42	-4.88
Cash From Operations, 1 Yr. Growth %	-67.76	-255.93	-177.44	248.11	98.54
Capital Expenditures, 1 Yr. Growth %	-88.69	-22.03	100.74	-14.39	36.16
Levered Free Cash Flow, 1 Yr. Growth %	-95.18	-185.44	-896.43	9.76	37.75
Unlevered Free Cash Flow, 1 Yr. Growth %	-95.82	-211.27	-792.7	8.97	34.56
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	1.66	28.34	15.53	1.67	4.41
Gross Profit, 2 Yr. CAGR %	3.6	34.09	28.74	12.45	1.35
EBITDA, 2 Yr. CAGR %	208.48	5.95	10.26	38.63	-36.94
EBITA, 2 Yr. CAGR %	4.51	115.89	40.18	60.56	-53.45
EBIT, 2 Yr. CAGR %	4.51	121.3	40.98	61.52	-53.63
Earnings From Cont. Operations, 2 Yr. CAGR %	-3.24	72.72	10.95	4.88	29.17
Net Income, 2 Yr. CAGR %	126.65	72.72	10.95	11.25	29.17
Normalized Net Income, 2 Yr. CAGR %	51.69	106.8	46	64.12	-63.01
Diluted EPS Before Extra, 2 Yr. CAGR %	124	65.85	5.53	7.65	24.82
Accounts Receivable, 2 Yr. CAGR %	4.13	-34.97	4.62	72.53	20.35
Inventory, 2 Yr. CAGR %	25.15	8.33	13.13	33.98	30.29
Net Property, Plant and Equip., 2 Yr. CAGR %	6.64	-27.3	-13.24	28.04	9.78
Total Assets, 2 Yr. CAGR %	-2.13	-7.58	-1.41	16.29	12.08
Tangible Book Value, 2 Yr. CAGR %	-7.04	-3.06	3.23	5.16	0.71
Common Equity, 2 Yr. CAGR %	-7.16	-3.04	3.31	5.03	0.61
Cash From Operations, 2 Yr. CAGR %	-45.74	-29.1	9.89	15.23	162.89
Capital Expenditures, 2 Yr. CAGR %	-59.75	-70.3	25.1	31.1	7.97
Levered Free Cash Flow, 2 Yr. CAGR %	-76.2	-79.89	160.85	235.41	16.71
Unlevered Free Cash Flow, 2 Yr. CAGR %	-77.8	-78.65	177.63	212.35	14.78
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	17.86	8.96	20.66	8.97	-0.58
Gross Profit, 3 Yr. CAGR %	16.65	13.68	29.61	20.06	3.96
EBITDA, 3 Yr. CAGR %	37.17	108.44	13.13	22.12	-31.4
EBITA, 3 Yr. CAGR %	24.63	19.64	81.48	58.48	-39.31
EBIT, 3 Yr. CAGR %	24.63	19.25	84.4	59.4	-39.4
Earnings From Cont. Operations, 3 Yr. CAGR %	91.18	14.97	31.28	21.32	-1.95
Net Income, 3 Yr. CAGR %	91.18	102.78	31.28	21.32	1.98
Normalized Net Income, 3 Yr. CAGR %	46.37	56.22	76.54	64.64	-48.08
Diluted EPS Before Extra, 3 Yr. CAGR %	75.89	96.41	26.59	16.62	-2
Accounts Receivable, 3 Yr. CAGR %	2	-19.34	-1.48	12.94	48.51
Inventory, 3 Yr. CAGR %	38.16	17.88	12.82	23.36	28.29
Net Property, Plant and Equip., 3 Yr. CAGR %	26.9	-7.66	-16.86	4.31	22.51
Total Assets, 3 Yr. CAGR %	1.25	-4.03	-3.45	7.66	15.58
Tangible Book Value, 3 Yr. CAGR %	-3.61	-4.1	-0.63	4.12	1.73
Common Equity, 3 Yr. CAGR %	-3.58	-4.09	-0.66	4.13	1.62
Cash From Operations, 3 Yr. CAGR %	-14.75	-22.86	-26.98	27.45	38.14
Capital Expenditures, 3 Yr. CAGR %	-21.39	-49.82	-43.84	10.25	32.76
Levered Free Cash Flow, 3 Yr. CAGR %	-27.63	-63.77	-31.45	112.62	140.78
Unlevered Free Cash Flow, 3 Yr. CAGR %	-30.78	-62.27	-31.9	121.42	127.64
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	19.03	19.63	16.93	5.98	10.11
Gross Profit, 5 Yr. CAGR %	18.24	19.54	21.34	13.18	15.1
EBITDA, 5 Yr. CAGR %	173.52	27.03	25.94	77.25	-18.28
EBITA, 5 Yr. CAGR %	30.93	32.77	31.23	34.79	0.98
EBIT, 5 Yr. CAGR %	30.93	32.51	30.93	34.63	1.74
Earnings From Cont. Operations, 5 Yr. CAGR %	23.38	43.44	53.79	10.83	22.97
Net Income, 5 Yr. CAGR %	20.65	16.51	53.79	55.78	22.97
Normalized Net Income, 5 Yr. CAGR %	29.43	31.04	46.22	59.33	-9.76
Diluted EPS Before Extra, 5 Yr. CAGR %	14.87	33.59	43.38	51.41	18.6
Accounts Receivable, 5 Yr. CAGR %	3.15	-12.73	3.04	9.33	6.73
Inventory, 5 Yr. CAGR %	19.31	23.04	27.54	24.07	19.9
Net Property, Plant and Equip., 5 Yr. CAGR %	25.24	13.07	9	5.24	-0.57
Total Assets, 5 Yr. CAGR %	18.43	15.42	0.18	3.63	5.69
Tangible Book Value, 5 Yr. CAGR %	15.78	14.28	-0.93	-0.5	-0.22
Common Equity, 5 Yr. CAGR %	15.23	14.37	-0.88	-0.54	-0.27
Cash From Operations, 5 Yr. CAGR %	8.96	41.53	-5.64	-9.43	5.79
Capital Expenditures, 5 Yr. CAGR %	-2.87	-8.01	-5.34	-26.32	-27.06
Levered Free Cash Flow, 5 Yr. CAGR %	-23.16	-24.91	20.44	-11.76	-10.81
Unlevered Free Cash Flow, 5 Yr. CAGR %	-25.31	-23.08	20.15	-12.12	-11.67