Cash flow On the Beach Group plc

Stocks

OTB

GB00BYM1K758

Leisure & Recreation

Market Closed - London S.E. Other stock markets 16:35:04 12/06/2026 BST			5-day change	1st Jan Change
170.00 ^GBX	+9.54%		+16.44%	-25.76%

06-09	Exane BNP ups Bunzl; Berenberg says 'buy' WPP	AN
06-08	On the Beach starts GBP10 million share buyback	AN

2739f6cf.R5rJaaTcRQbV0PM4AHe3RZFGxWauT1QLYPAFqU_aKVA.JvCQGtS4AUiR54QAVEfEPNJwth_-fhVzB5VumTayThYu7LsFieV2M5C1xw

Published financial data: ON THE BEACH GROUP PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2021	2022	2023	2024	2025
Revenues	21.2M	144M	170M	128M	121M
Total Revenues	21.2M	144M	170M	128M	121M
Cost of Goods Sold, Total	7.2M	48.2M	54M	4.8M	-
Gross Profit	14M	95.9M	116M	123M	121M
Selling General & Admin Expenses, Total	37.2M	78.9M	84.9M	81.2M	82M
Provision for Bad Debts	-	-	2M	1.7M	2.5M
Depreciation & Amortization - (IS)	1.8M	2M	2.7M	2.1M	1.7M
Amortization of Goodwill and Intangible Assets - (IS)	10.1M	10.8M	12.6M	13M	11M
Other Operating Expenses, Total	49.1M	91.7M	102M	98M	97.2M
Operating Income	-35.1M	4.2M	14M	25.4M	24.2M
Interest Expense, Total	-1M	-800K	-1.5M	-2.5M	-2.6M
Interest And Investment Income	100K	300K	4.1M	7.8M	7.6M
Net Interest Expenses	-900K	-500K	2.6M	5.3M	5M
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	-36M	3.7M	16.6M	30.7M	29.2M
Restructuring Charges	-	-	-	-300K	-700K
Merger & Related Restructuring Charges	-	-	-	-	-
Legal Settlements	-	-	-	-3.9M	-300K
Other Unusual Items	-700K	-1.6M	-3.7M	-	-300K
EBT, Incl. Unusual Items	-36.7M	2.1M	12.9M	26.5M	27.9M
Income Tax Expense	-6.5M	500K	2.3M	6.3M	3.3M
Earnings From Continuing Operations	-30.2M	1.6M	10.6M	20.2M	24.6M
Earnings Of Discontinued Operations	-	-	-500K	-7.2M	-16M
Net Income to Company	-30.2M	1.6M	10.1M	13M	8.6M
Net Income - (IS)	-30.2M	1.6M	10.1M	13M	8.6M
Net Income to Common Incl Extra Items	-30.2M	1.6M	10.1M	13M	8.6M
Net Income to Common Excl. Extra Items	-30.2M	1.6M	10.6M	20.2M	24.6M
Per Share Items
Net EPS - Basic	-0.19	0.01	0.06	0.08	0.05
Basic EPS - Continuing Operations	-0.19	0.01	0.06	0.12	0.16
Basic Weighted Average Shares Outstanding	159M	166M	166M	167M	157M
Net EPS - Diluted	-0.19	0.01	0.06	0.08	0.05
Diluted EPS - Continuing Operations	-0.19	0.01	0.06	0.12	0.15
Diluted Weighted Average Shares Outstanding	159M	167M	168M	170M	163M
Normalized Basic EPS	-0.14	0.01	0.06	0.11	0.12
Normalized Diluted EPS	-0.14	0.01	0.06	0.11	0.11
Dividend Per Share	-	-	-	0.03	0.04
Payout Ratio	-	-	-	11.54	56.98
Supplemental Items
EBITDA	-30.7M	8.7M	18.5M	28.9M	27.3M
EBITA	-32M	7.3M	17.2M	28.2M	26.9M
EBIT	-35.1M	4.2M	14M	25.4M	24.2M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	17.71	23.81	17.83	23.77	11.83
Total Current Taxes	-500K	400K	1.5M	3.2M	3.7M
Total Deferred Taxes	-6M	100K	800K	3.1M	-400K
Normalized Net Income	-22.5M	2.31M	10.38M	19.19M	18.25M
Interest on Long-Term Debt	100K	200K	200K	100K	100K
Supplemental Operating Expense Items
Marketing Expenses	10.9M	38.7M	40.6M	40.1M	38.4M
Selling and Marketing Expenses	10.9M	38.7M	40.6M	40.1M	38.4M
General and Administrative Expenses	8.5M	12.1M	11M	12.8M	13.4M
Research And Development Expense From Footnotes	2.4M	2.4M	2M	-	8.7M
Net Rental Expense, Total	-	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	2.8M	4.7M	1.2M	2.3M	3.8M
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	2.8M	4.7M	1.2M	2.3M	3.8M

Fiscal Period: September	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	56M	64.5M	75.8M	96.2M	91.7M
Total Cash And Short Term Investments	56M	64.5M	75.8M	96.2M	91.7M
Accounts Receivable, Total	79.5M	101M	147M	163M	161M
Other Receivables	10.9M	16.3M	10.5M	21.4M	43.4M
Total Receivables	90.4M	117M	158M	184M	204M
Prepaid Expenses	-	-	-	-	-
Deferred Tax Assets Current	3.6M	-	-	-	-
Restricted Cash	39M	69.4M	109M	139M	142M
Other Current Assets, Total	5.3M	8.5M	8.3M	4.2M	3.4M
Total Current Assets	194M	260M	351M	424M	442M
Gross Property Plant And Equipment	13M	14.8M	15.4M	12.3M	13M
Accumulated Depreciation	-4.7M	-5.7M	-7.1M	-8.7M	-10.4M
Net Property Plant And Equipment	8.3M	9.1M	8.3M	3.6M	2.6M
Goodwill	40.2M	40.2M	40.2M	35.6M	31.6M
Other Intangibles, Total	33.9M	34.1M	33.5M	30.6M	25.1M
Deferred Tax Assets Long-Term	-	3.4M	2.6M	-	300K
Other Long-Term Assets, Total	-	600K	-	2.4M	500K
Total Assets	277M	347M	435M	496M	502M
Liabilities
Accounts Payable, Total	104M	158M	242M	281M	319M
Accrued Expenses, Total	14.8M	27.4M	17M	22.3M	20.8M
Current Portion of Leases	400K	900K	1.9M	700K	1.2M
Current Income Taxes Payable	-	200K	1.7M	900K	400K
Unearned Revenue Current, Total	-	-	-	300K	-
Other Current Liabilities	4.9M	300K	1.5M	5.7M	3.1M
Total Current Liabilities	124M	187M	264M	311M	344M
Long-Term Leases	2.5M	3M	2.6M	2.1M	1M
Deferred Tax Liability Non Current	-	-	-	400K	-
Total Liabilities	127M	190M	267M	313M	345M
Common Stock, Total	1.7M	1.7M	1.7M	1.7M	1.6M
Additional Paid In Capital	90.1M	90.1M	90.1M	90.1M	90.2M
Retained Earnings	188M	194M	206M	220M	202M
Treasury Stock	-	-	-	-	-7.4M
Comprehensive Income and Other	-130M	-130M	-130M	-130M	-130M
Total Common Equity	150M	157M	168M	182M	157M
Total Equity	150M	157M	168M	182M	157M
Total Liabilities And Equity	277M	347M	435M	496M	502M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	165M	166M	167M	167M	155M
ECS Total Common Shares Outstanding	165M	166M	167M	167M	155M
Book Value / Share	0.91	0.94	1.01	1.09	1.01
Tangible Book Value	75.8M	82.5M	94.5M	116M	100M
Tangible Book Value Per Share	0.46	0.5	0.57	0.7	0.65
Total Debt	2.9M	3.9M	4.5M	2.8M	2.2M
Net Debt	-53.1M	-60.6M	-71.3M	-93.4M	-89.5M
Debt Equivalent Oper. Leases	-	-	-	-	-
Account Code - Inventory Valuation	3	-	3	3	3
Buildings, Total	-	-	-	-	-
Machinery, Total	7.1M	7.4M	6.1M	5.3M	5.3M
Full Time Employees	500	715	642	554	505

Fiscal Period: September	2021	2022	2023	2024	2025
Net Income	-30.2M	1.6M	10.1M	13M	8.6M
Depreciation & Amortization - CF	1.8M	2M	2.7M	2.1M	1.7M
Amortization of Goodwill and Intangible Assets - (CF)	3.1M	3.1M	3.2M	2.8M	2.7M
Depreciation & Amortization, Total	4.9M	5.1M	5.9M	4.9M	4.4M
Amortization of Deferred Charges, Total - (CF)	7M	7.7M	9.4M	10.2M	8.7M
(Gain) Loss From Sale Of Asset	200K	-	-	800K	-500K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	100K	-
Stock-Based Compensation (CF)	2.8M	4.7M	1.2M	2.3M	3.8M
Net Cash From Discontinued Operations	-	-	-500K	-2.6M	-7.6M
Other Operating Activities, Total	-1.5M	1.5M	0	2.5M	9.5M
Change In Accounts Receivable	9.9M	-29.6M	-39.9M	-22.3M	-19.5M
Change In Accounts Payable	21.3M	61.3M	75M	48.9M	30.8M
Change in Other Net Operating Assets	-13.2M	-30.4M	-39.2M	-30.9M	-3.4M
Cash from Operations	1.2M	21.9M	22M	26.9M	34.8M
Capital Expenditure	-500K	-1.3M	-100K	-	-
Sale of Property, Plant, and Equipment	-	-	100K	-	2.6M
Cash Acquisitions	-	-	-	-	-
Sale (Purchase) of Intangible assets	-4.6M	-11.1M	-12M	-10.3M	-10.4M
Other Investing Activities, Total	100K	300K	4.1M	7.7M	7.8M
Cash from Investing	-5M	-12.1M	-7.9M	-2.6M	0
Long-Term Debt Repaid, Total	-600K	-700K	-1.5M	-1.8M	-1.4M
Total Debt Repaid	-600K	-700K	-1.5M	-1.8M	-1.4M
Issuance of Common Stock	26M	-	-	-	-
Repurchase of Common Stock	-	-	-	-	-30.9M
Common Dividends Paid	-	-	-	-1.5M	-4.9M
Common & Preferred Stock Dividends Paid	-	-	-	-1.5M	-4.9M
Other Financing Activities, Total	-2.1M	-600K	-1.3M	-2.3M	-2.6M
Cash from Financing	23.3M	-1.3M	-2.8M	-5.6M	-39.8M
Foreign Exchange Rate Adjustments	-	-	-	1.7M	500K
Net Change in Cash	19.5M	8.5M	11.3M	20.4M	-4.5M
Supplemental Items
Cash Interest Paid	1M	600K	1.3M	2.3M	2.6M
Cash Income Tax Paid (Refund)	-4.2M	-500K	200K	3.9M	4.1M
Levered Free Cash Flow	5.24M	9.22M	8.71M	16.41M	30.1M
Unlevered Free Cash Flow	5.86M	9.72M	9.65M	17.98M	31.72M
Change In Net Working Capital	-18.2M	-2M	3.5M	5M	-10.1M
Net Debt Issued / Repaid	-600K	-700K	-1.5M	-1.8M	-1.4M

Fiscal Period: September	2021	2022	2023	2024	2025
Profitability
Return on Assets	-8.14	0.84	2.24	3.41	3.03
Return on Total Capital	-14.18	1.67	5.25	8.87	8.79
Return On Equity %	-19.98	1.04	6.52	11.52	14.5
Return on Common Equity	-19.98	1.04	6.52	11.52	14.5
Margin Analysis
Gross Profit Margin %	66.04	66.55	68.27	96.26	100
SG&A Margin	175.47	54.75	49.88	63.34	67.55
EBITDA Margin %	-144.81	6.04	10.87	22.54	22.49
EBITA Margin %	-150.94	5.07	10.11	22	22.16
EBIT Margin %	-165.57	2.91	8.23	19.81	19.93
Income From Continuing Operations Margin %	-142.45	1.11	6.23	15.76	20.26
Net Income Margin %	-142.45	1.11	5.93	10.14	7.08
Net Avail. For Common Margin %	-142.45	1.11	6.23	15.76	20.26
Normalized Net Income Margin	-106.13	1.6	6.1	14.97	15.03
Levered Free Cash Flow Margin	24.71	6.4	5.12	12.8	24.79
Unlevered Free Cash Flow Margin	27.65	6.75	5.67	14.02	26.13
Asset Turnover
Asset Turnover	0.08	0.46	0.44	0.28	0.24
Fixed Assets Turnover	2.33	16.56	19.56	21.55	39.16
Receivables Turnover (Average Receivables)	0.31	1.6	1.37	0.83	0.75
Short Term Liquidity
Current Ratio	1.56	1.39	1.33	1.36	1.28
Quick Ratio	1.18	0.97	0.88	0.9	0.86
Operating Cash Flow to Current Liabilities	0.01	0.12	0.08	0.09	0.1
Days Sales Outstanding (Average Receivables)	1.19K	228.35	266.14	442.8	486.92
Average Days Payable Outstanding	4.67K	993.91	1.35K	19.73K	-
Long Term Solvency
Total Debt/Equity	1.93	2.49	2.68	1.53	1.4
Total Debt / Total Capital	1.9	2.43	2.61	1.51	1.38
LT Debt/Equity	1.67	1.91	1.55	1.15	0.64
Long-Term Debt / Total Capital	1.64	1.87	1.51	1.13	0.63
Total Liabilities / Total Assets	45.83	54.8	61.35	63.2	68.77
EBIT / Interest Expense	-35.1	5.25	9.33	10.16	9.31
EBITDA / Interest Expense	-30.2	11.62	13.27	12.12	11
(EBITDA - Capex) / Interest Expense	-30.7	10	13.2	12.12	11
Total Debt / EBITDA	-0.1	0.42	0.23	0.09	0.08
Net Debt / EBITDA	1.76	-6.52	-3.58	-3.08	-3.13
Total Debt / (EBITDA - Capex)	-0.09	0.49	0.23	0.09	0.08
Net Debt / (EBITDA - Capex)	1.73	-7.58	-3.6	-3.08	-3.13
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-37.09	579.72	18.69	14.36	1.85
Gross Profit, 1 Yr. Growth %	-11.95	585	22.06	13.84	1.85
EBITDA, 1 Yr. Growth %	-16.8	-128.34	110.23	45.96	-1.8
EBITA, 1 Yr. Growth %	-16.45	-122.81	132.43	52.43	-0.74
EBIT, 1 Yr. Growth %	-15.22	-111.97	225.58	66.01	-0.41
Earnings From Cont. Operations, 1 Yr. Growth %	-22.16	-105.3	523.53	69.75	30.16
Net Income, 1 Yr. Growth %	-22.16	-105.3	531.25	28.71	-33.85
Normalized Net Income, 1 Yr. Growth %	-13.88	-110.28	336.84	73.45	-0.68
Diluted EPS Before Extra, 1 Yr. Growth %	-31.35	-105.08	530	67.61	36.04
Accounts Receivable, 1 Yr. Growth %	34.97	26.79	46.23	10.45	-1.04
Net Property, Plant and Equip., 1 Yr. Growth %	-16.16	9.64	-8.79	-56.63	-27.78
Total Assets, 1 Yr. Growth %	5.57	25.37	25.45	13.95	1.25
Tangible Book Value, 1 Yr. Growth %	4.12	8.84	14.55	23.07	-13.93
Common Equity, 1 Yr. Growth %	-1.64	4.6	7.27	8.5	-14.08
Cash From Operations, 1 Yr. Growth %	-101.6	1.72K	0.46	22.27	29.37
Capital Expenditures, 1 Yr. Growth %	-58.33	160	-92.31	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-108.1	4.38	-6.19	74.14	90.21
Unlevered Free Cash Flow, 1 Yr. Growth %	-109.14	2.77	-1.4	73.46	82.46
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	33.33
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-61.14	106.78	183.34	-5.45	4.07
Gross Profit, 2 Yr. CAGR %	-60.99	145.59	188.1	13.85	5.83
EBITDA, 2 Yr. CAGR %	11.26	-51.44	-22.37	81.22	17.42
EBITA, 2 Yr. CAGR %	14.76	-56.34	-26.69	95.21	20.58
EBIT, 2 Yr. CAGR %	28.67	-68.15	-36.84	143.04	25.77
Earnings From Cont. Operations, 2 Yr. CAGR %	39.14	-79.69	-40.76	244.71	43.78
Net Income, 2 Yr. CAGR %	39.14	-79.69	-42.17	185.04	-7.72
Normalized Net Income, 2 Yr. CAGR %	30.31	-70.25	-32.09	184.23	28.44
Diluted EPS Before Extra, 2 Yr. CAGR %	26.36	-81.33	-42.42	244.96	45.83
Accounts Receivable, 2 Yr. CAGR %	10.85	30.82	36.16	27.09	4.54
Net Property, Plant and Equip., 2 Yr. CAGR %	-11.51	-4.13	0	-37.1	-44.03
Total Assets, 2 Yr. CAGR %	-2.3	15.05	25.41	19.56	7.41
Tangible Book Value, 2 Yr. CAGR %	31.1	6.45	11.66	18.73	2.92
Common Equity, 2 Yr. CAGR %	7.71	1.43	5.93	7.88	-3.45
Cash From Operations, 2 Yr. CAGR %	-77.31	-45.96	328.17	10.83	25.77
Capital Expenditures, 2 Yr. CAGR %	-61.08	4.08	-55.28	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-30.48	-62.23	-0.71	32.93	78.71
Unlevered Free Cash Flow, 2 Yr. CAGR %	-27.49	-61.07	0.99	35.52	74.97
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-41.2	0.87	71.57	82.19	-5.4
Gross Profit, 3 Yr. CAGR %	-46.73	1.39	94.06	106.57	8.44
EBITDA, 3 Yr. CAGR %	0.11	-29.47	-20.56	-1.99	45.85
EBITA, 3 Yr. CAGR %	2.06	-33.03	-23.42	-4.13	53.76
EBIT, 3 Yr. CAGR %	8.21	-41.7	-30.33	-10.22	77.88
Earnings From Cont. Operations, 3 Yr. CAGR %	11.99	-53.19	-35.11	-12.55	143.68
Net Income, 3 Yr. CAGR %	11.99	-53.19	-36.15	-24.49	75.17
Normalized Net Income, 3 Yr. CAGR %	9.26	-44.12	-26.5	-5.17	97.33
Diluted EPS Before Extra, 3 Yr. CAGR %	4.87	-56.72	-38.94	-14.44	147.17
Accounts Receivable, 3 Yr. CAGR %	10.58	15.93	35.77	26.99	16.92
Net Property, Plant and Equip., 3 Yr. CAGR %	22.64	-4.96	-5.71	-24.3	-34.14
Total Assets, 3 Yr. CAGR %	3.17	6.17	18.42	21.47	13.12
Tangible Book Value, 3 Yr. CAGR %	37.12	23.22	9.09	15.34	6.66
Common Equity, 3 Yr. CAGR %	8.43	6.67	3.34	6.78	0
Cash From Operations, 3 Yr. CAGR %	-64.27	-2.04	-33.56	181.96	16.69
Capital Expenditures, 3 Yr. CAGR %	-38.97	-26.69	-56.32	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-5.85	-5.23	-48.74	22.92	47.99
Unlevered Free Cash Flow, 3 Yr. CAGR %	-1.25	-4.46	-46.82	23.85	47.99
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-21.54	11.5	10.29	-1.8	29.22
Gross Profit, 5 Yr. CAGR %	-27.79	2.78	4.65	6.05	50.16
EBITDA, 5 Yr. CAGR %	9.81	-19.91	-9.57	3.11	-5.85
EBITA, 5 Yr. CAGR %	11.19	-22.43	-10.59	3.02	-6.82
EBIT, 5 Yr. CAGR %	15.85	-29.37	-12.76	3.68	-10.18
Earnings From Cont. Operations, 5 Yr. CAGR %	16.12	-38.37	-13.19	5.3	-8.71
Net Income, 5 Yr. CAGR %	16.12	-38.37	-14.02	-3.58	-26.02
Normalized Net Income, 5 Yr. CAGR %	16.26	-31.08	-9.67	7.69	-6.92
Diluted EPS Before Extra, 5 Yr. CAGR %	11.61	-41.27	-17.49	0	-11.41
Accounts Receivable, 5 Yr. CAGR %	23.42	16.29	20.18	20.27	22.29
Net Property, Plant and Equip., 5 Yr. CAGR %	61.86	45.41	13.02	-19.43	-23.46
Total Assets, 5 Yr. CAGR %	13.23	11.42	11.55	11.33	13.88
Tangible Book Value, 5 Yr. CAGR %	34.11	27.9	26.3	21.4	6.58
Common Equity, 5 Yr. CAGR %	12.78	10.17	7.42	7.15	0.57
Cash From Operations, 5 Yr. CAGR %	-41.88	1.73	-3.51	2.92	-14.24
Capital Expenditures, 5 Yr. CAGR %	-4.12	16.72	-46.11	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-18.62	-22.7	6.78	8.65	-14.18
Unlevered Free Cash Flow, 5 Yr. CAGR %	-16.83	-21.93	9.65	10.02	-13.14
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-1.89	-