Cash flow On the Beach Group plc

Equities

OTB

GB00BYM1K758

Leisure & Recreation

Market Closed - London S.E. Other stock markets 16:35:11 06/02/2026 GMT			5-day change	1st Jan Change
209.50 ^GBX	+0.96%		-4.34%	-8.52%

02-04	On the Beach Group plc Recommends Final Dividend 2025, Payable on 19 March 2026	CI
12-19	On the Beach Group plc, 2025 Earnings Call, Dec 02, 2025

eca19be47c376c48f5708df44a.2ZfRRSnWSdWyVOJfka0s_wivkPiQX3VF32u-T7pN9hU.6PW2LGyXcaXdLagn09kVxnjhqLbIPEAG6yHQH_As20CczZcPWZUchtckpw

Published financial data: ON THE BEACH GROUP PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2020	2021	2022	2023	2024
Revenues	33.7M	21.2M	144M	170M	128M
Total Revenues	33.7M	21.2M	144M	170M	128M
Cost of Goods Sold, Total	17.8M	7.2M	48.2M	54M	4.8M
Gross Profit	15.9M	14M	95.9M	116M	123M
Selling General & Admin Expenses, Total	45.9M	37.2M	78.9M	84.9M	81.2M
Provision for Bad Debts	-	-	-	2M	1.7M
Depreciation & Amortization - (IS)	1.9M	1.8M	2M	2.7M	2.1M
Amortization of Goodwill and Intangible Assets - (IS)	9.5M	10.1M	10.8M	12.6M	13M
Other Operating Expenses, Total	57.3M	49.1M	91.7M	102M	98M
Operating Income	-41.4M	-35.1M	4.2M	14M	25.4M
Interest Expense, Total	-800K	-1M	-800K	-1.5M	-2.5M
Interest And Investment Income	400K	100K	300K	4.1M	7.8M
Net Interest Expenses	-400K	-900K	-500K	2.6M	5.3M
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	-41.8M	-36M	3.7M	16.6M	30.7M
Restructuring Charges	-	-	-	-	-300K
Merger & Related Restructuring Charges	-	-	-	-	-
Legal Settlements	-	-	-	-	-3.9M
Other Unusual Items	-4.5M	-700K	-1.6M	-3.7M	-
EBT, Incl. Unusual Items	-46.3M	-36.7M	2.1M	12.9M	26.5M
Income Tax Expense	-7.5M	-6.5M	500K	2.3M	6.3M
Earnings From Continuing Operations	-38.8M	-30.2M	1.6M	10.6M	20.2M
Earnings Of Discontinued Operations	-	-	-	-500K	-7.2M
Net Income to Company	-38.8M	-30.2M	1.6M	10.1M	13M
Net Income - (IS)	-38.8M	-30.2M	1.6M	10.1M	13M
Net Income to Common Incl Extra Items	-38.8M	-30.2M	1.6M	10.1M	13M
Net Income to Common Excl. Extra Items	-38.8M	-30.2M	1.6M	10.6M	20.2M
Per Share Items
Net EPS - Basic	-0.28	-0.19	0.01	0.06	0.08
Basic EPS - Continuing Operations	-0.28	-0.19	0.01	0.06	0.12
Basic Weighted Average Shares Outstanding	140M	159M	166M	166M	167M
Net EPS - Diluted	-0.28	-0.19	0.01	0.06	0.08
Diluted EPS - Continuing Operations	-0.28	-0.19	0.01	0.06	0.12
Diluted Weighted Average Shares Outstanding	140M	159M	167M	168M	170M
Normalized Basic EPS	-0.19	-0.14	0.01	0.06	0.11
Normalized Diluted EPS	-0.19	-0.14	0.01	0.06	0.11
Dividend Per Share	-	-	-	-	0.03
Payout Ratio	-6.7	-	-	-	11.54
Supplemental Items
EBITDA	-37.8M	-30.7M	8.7M	18.5M	28.9M
EBITA	-38.3M	-32M	7.3M	17.2M	28.2M
EBIT	-41.4M	-35.1M	4.2M	14M	25.4M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	16.2	17.71	23.81	17.83	23.77
Total Current Taxes	-4M	-500K	400K	1.5M	3.2M
Total Deferred Taxes	-3.5M	-6M	100K	800K	3.1M
Normalized Net Income	-26.12M	-22.5M	2.31M	10.38M	19.19M
Interest on Long-Term Debt	200K	100K	200K	200K	100K
Supplemental Operating Expense Items
Marketing Expenses	22.8M	10.9M	38.7M	40.6M	40.1M
Selling and Marketing Expenses	22.8M	10.9M	38.7M	40.6M	40.1M
General and Administrative Expenses	4.6M	8.5M	12.1M	11M	12.8M
Research And Development Expense From Footnotes	2.4M	2.4M	2.4M	2M	-
Net Rental Expense, Total	-	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	-600K	2.8M	4.7M	1.2M	2.3M
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-600K	2.8M	4.7M	1.2M	2.3M

Fiscal Period: September	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	36.5M	56M	64.5M	75.8M	96.2M
Total Cash And Short Term Investments	36.5M	56M	64.5M	75.8M	96.2M
Accounts Receivable, Total	58.9M	79.5M	101M	147M	163M
Other Receivables	48.1M	10.9M	16.3M	10.5M	21.4M
Total Receivables	107M	90.4M	117M	158M	184M
Prepaid Expenses	2.2M	-	-	-	-
Deferred Tax Assets Current	-	3.6M	-	-	-
Restricted Cash	25.8M	39M	69.4M	109M	139M
Other Current Assets, Total	500K	5.3M	8.5M	8.3M	4.2M
Total Current Assets	172M	194M	260M	351M	424M
Gross Property Plant And Equipment	14.1M	13M	14.8M	15.4M	12.3M
Accumulated Depreciation	-4.2M	-4.7M	-5.7M	-7.1M	-8.7M
Net Property Plant And Equipment	9.9M	8.3M	9.1M	8.3M	3.6M
Goodwill	40.2M	40.2M	40.2M	40.2M	35.6M
Other Intangibles, Total	39.4M	33.9M	34.1M	33.5M	30.6M
Deferred Tax Assets Long-Term	-	-	3.4M	2.6M	-
Other Long-Term Assets, Total	600K	-	600K	-	2.4M
Total Assets	262M	277M	347M	435M	496M
Liabilities
Accounts Payable, Total	80.2M	104M	158M	242M	281M
Accrued Expenses, Total	11.8M	14.8M	27.4M	17M	22.3M
Current Portion of Leases	400K	400K	900K	1.9M	700K
Current Income Taxes Payable	-	-	200K	1.7M	900K
Unearned Revenue Current, Total	-	-	-	-	300K
Other Current Liabilities	10.9M	4.9M	300K	1.5M	5.7M
Total Current Liabilities	103M	124M	187M	264M	311M
Long-Term Leases	3.8M	2.5M	3M	2.6M	2.1M
Deferred Tax Liability Non Current	2.6M	-	-	-	400K
Total Liabilities	110M	127M	190M	267M	313M
Common Stock, Total	1.6M	1.7M	1.7M	1.7M	1.7M
Additional Paid In Capital	65.3M	90.1M	90.1M	90.1M	90.1M
Retained Earnings	215M	188M	194M	206M	220M
Comprehensive Income and Other	-130M	-130M	-130M	-130M	-130M
Total Common Equity	152M	150M	157M	168M	182M
Total Equity	152M	150M	157M	168M	182M
Total Liabilities And Equity	262M	277M	347M	435M	496M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	157M	165M	166M	167M	167M
ECS Total Common Shares Outstanding	157M	165M	166M	167M	167M
Book Value / Share	0.97	0.91	0.94	1.01	1.09
Tangible Book Value	72.8M	75.8M	82.5M	94.5M	116M
Tangible Book Value Per Share	0.46	0.46	0.5	0.57	0.7
Total Debt	4.2M	2.9M	3.9M	4.5M	2.8M
Net Debt	-32.3M	-53.1M	-60.6M	-71.3M	-93.4M
Debt Equivalent Oper. Leases	-	-	-	-	-
Account Code - Inventory Valuation	3	3	-	3	3
Buildings, Total	-	-	-	-	-
Machinery, Total	7.1M	7.1M	7.4M	6.1M	5.3M
Full Time Employees	500	500	715	642	554

Fiscal Period: September	2020	2021	2022	2023	2024
Net Income	-38.8M	-30.2M	1.6M	10.1M	13M
Depreciation & Amortization - CF	1.9M	1.8M	2M	2.7M	2.1M
Amortization of Goodwill and Intangible Assets - (CF)	3.1M	3.1M	3.1M	3.2M	2.8M
Depreciation & Amortization, Total	5M	4.9M	5.1M	5.9M	4.9M
Amortization of Deferred Charges, Total - (CF)	6.4M	7M	7.7M	9.4M	10.2M
(Gain) Loss From Sale Of Asset	-	200K	-	-	800K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	100K
Stock-Based Compensation (CF)	-600K	2.8M	4.7M	1.2M	2.3M
Net Cash From Discontinued Operations	-	-	-	-500K	-2.6M
Other Operating Activities, Total	-7.3M	-1.5M	1.5M	0	2.5M
Change In Accounts Receivable	-7.4M	9.9M	-29.6M	-39.9M	-22.3M
Change In Accounts Payable	-50.6M	21.3M	61.3M	75M	48.9M
Change in Other Net Operating Assets	18.3M	-13.2M	-30.4M	-39.2M	-30.9M
Cash from Operations	-75M	1.2M	21.9M	22M	26.9M
Capital Expenditure	-1.2M	-500K	-1.3M	-100K	-
Sale of Property, Plant, and Equipment	200K	-	-	100K	-
Cash Acquisitions	-	-	-	-	-
Sale (Purchase) of Intangible assets	-4M	-4.6M	-11.1M	-12M	-10.3M
Other Investing Activities, Total	400K	100K	300K	4.1M	7.7M
Cash from Investing	-4.6M	-5M	-12.1M	-7.9M	-2.6M
Long-Term Debt Repaid, Total	-400K	-600K	-700K	-1.5M	-1.8M
Total Debt Repaid	-400K	-600K	-700K	-1.5M	-1.8M
Issuance of Common Stock	67.3M	26M	-	-	-
Common Dividends Paid	-2.6M	-	-	-	-1.5M
Common & Preferred Stock Dividends Paid	-2.6M	-	-	-	-1.5M
Other Financing Activities, Total	-3M	-2.1M	-600K	-1.3M	-2.3M
Cash from Financing	61.3M	23.3M	-1.3M	-2.8M	-5.6M
Foreign Exchange Rate Adjustments	-	-	-	-	1.7M
Net Change in Cash	-18.3M	19.5M	8.5M	11.3M	20.4M
Supplemental Items
Cash Interest Paid	800K	1M	600K	1.3M	2.3M
Cash Income Tax Paid (Refund)	200K	-4.2M	-500K	200K	3.9M
Levered Free Cash Flow	-64.68M	5.24M	9.22M	8.71M	16.41M
Unlevered Free Cash Flow	-64.18M	5.86M	9.72M	9.65M	17.98M
Change In Net Working Capital	43.9M	-18.2M	-2M	3.5M	5M
Net Debt Issued / Repaid	-400K	-600K	-700K	-1.5M	-1.8M

Fiscal Period: September	2020	2021	2022	2023	2024
Profitability
Return on Assets	-9.38	-8.14	0.84	2.24	3.41
Return on Total Capital	-17.83	-14.18	1.67	5.25	8.87
Return On Equity %	-27.56	-19.98	1.04	6.52	11.52
Return on Common Equity	-27.56	-19.98	1.04	6.52	11.52
Margin Analysis
Gross Profit Margin %	47.18	66.04	66.55	68.27	96.26
SG&A Margin	136.2	175.47	54.75	49.88	63.34
EBITDA Margin %	-112.17	-144.81	6.04	10.87	22.54
EBITA Margin %	-113.65	-150.94	5.07	10.11	22
EBIT Margin %	-122.85	-165.57	2.91	8.23	19.81
Income From Continuing Operations Margin %	-115.13	-142.45	1.11	6.23	15.76
Net Income Margin %	-115.13	-142.45	1.11	5.93	10.14
Net Avail. For Common Margin %	-115.13	-142.45	1.11	6.23	15.76
Normalized Net Income Margin	-77.52	-106.13	1.6	6.1	14.97
Levered Free Cash Flow Margin	-191.91	24.71	6.4	5.12	12.8
Unlevered Free Cash Flow Margin	-190.43	27.65	6.75	5.67	14.02
Asset Turnover
Asset Turnover	0.12	0.08	0.46	0.44	0.28
Fixed Assets Turnover	3.29	2.33	16.56	19.56	21.55
Receivables Turnover (Average Receivables)	0.55	0.31	1.6	1.37	0.83
Short Term Liquidity
Current Ratio	1.67	1.56	1.39	1.33	1.36
Quick Ratio	1.39	1.18	0.97	0.88	0.9
Operating Cash Flow to Current Liabilities	-0.73	0.01	0.12	0.08	0.09
Days Sales Outstanding (Average Receivables)	671.18	1.19K	228.35	266.14	442.8
Average Days Payable Outstanding	2.07K	4.67K	993.91	1.35K	19.73K
Long Term Solvency
Total Debt/Equity	2.76	1.93	2.49	2.68	1.53
Total Debt / Total Capital	2.68	1.9	2.43	2.61	1.51
LT Debt/Equity	2.49	1.67	1.91	1.55	1.15
Long-Term Debt / Total Capital	2.43	1.64	1.87	1.51	1.13
Total Liabilities / Total Assets	41.85	45.83	54.8	61.35	63.2
EBIT / Interest Expense	-51.75	-35.1	5.25	9.33	10.16
EBITDA / Interest Expense	-45.5	-30.2	11.62	13.27	12.12
(EBITDA - Capex) / Interest Expense	-47	-30.7	10	13.2	12.12
Total Debt / EBITDA	-0.12	-0.1	0.42	0.23	0.09
Net Debt / EBITDA	0.89	1.76	-6.52	-3.58	-3.08
Total Debt / (EBITDA - Capex)	-0.11	-0.09	0.49	0.23	0.09
Net Debt / (EBITDA - Capex)	0.86	1.73	-7.58	-3.6	-3.08
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-76	-37.09	579.72	18.69	14.36
Gross Profit, 1 Yr. Growth %	-82.72	-11.95	585	22.06	13.84
EBITDA, 1 Yr. Growth %	-252.42	-16.8	-128.34	110.23	45.96
EBITA, 1 Yr. Growth %	-257.61	-16.45	-122.81	132.43	52.43
EBIT, 1 Yr. Growth %	-295.28	-15.22	-111.97	225.58	66.01
Earnings From Cont. Operations, 1 Yr. Growth %	-348.72	-22.16	-105.3	523.53	69.75
Net Income, 1 Yr. Growth %	-348.72	-22.16	-105.3	531.25	28.71
Normalized Net Income, 1 Yr. Growth %	-297.17	-13.88	-110.28	336.84	73.45
Diluted EPS Before Extra, 1 Yr. Growth %	-332.57	-31.35	-105.08	530	67.61
Accounts Receivable, 1 Yr. Growth %	-8.96	34.97	26.79	46.23	10.45
Net Property, Plant and Equip., 1 Yr. Growth %	-6.6	-16.16	9.64	-8.79	-56.63
Total Assets, 1 Yr. Growth %	-9.59	5.57	25.37	25.45	13.95
Tangible Book Value, 1 Yr. Growth %	65.08	4.12	8.84	14.55	23.07
Common Equity, 1 Yr. Growth %	17.96	-1.64	4.6	7.27	8.5
Cash From Operations, 1 Yr. Growth %	-421.89	-101.6	1.72K	0.46	22.27
Capital Expenditures, 1 Yr. Growth %	-63.64	-58.33	160	-92.31	-
Levered Free Cash Flow, 1 Yr. Growth %	-696.77	-108.1	4.38	-6.19	74.14
Unlevered Free Cash Flow, 1 Yr. Growth %	-675.56	-109.14	2.77	-1.4	73.46
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-43.16	-61.14	106.78	183.34	-5.45
Gross Profit, 2 Yr. CAGR %	-58.56	-60.99	145.59	188.1	13.85
EBITDA, 2 Yr. CAGR %	11.14	11.26	-51.44	-22.37	81.22
EBITA, 2 Yr. CAGR %	12.8	14.76	-56.34	-26.69	95.21
EBIT, 2 Yr. CAGR %	22.25	28.67	-68.15	-36.84	143.04
Earnings From Cont. Operations, 2 Yr. CAGR %	34.34	39.14	-79.69	-40.76	244.71
Net Income, 2 Yr. CAGR %	34.34	39.14	-79.69	-42.17	185.04
Normalized Net Income, 2 Yr. CAGR %	23.06	30.31	-70.25	-32.09	184.23
Diluted EPS Before Extra, 2 Yr. CAGR %	29.61	26.36	-81.33	-42.42	244.96
Accounts Receivable, 2 Yr. CAGR %	0.08	10.85	30.82	36.16	27.09
Net Property, Plant and Equip., 2 Yr. CAGR %	48.32	-11.51	-4.13	0	-37.1
Total Assets, 2 Yr. CAGR %	1.98	-2.3	15.05	25.41	19.56
Tangible Book Value, 2 Yr. CAGR %	57.36	31.1	6.45	11.66	18.73
Common Equity, 2 Yr. CAGR %	13.84	7.71	1.43	5.93	7.88
Cash From Operations, 2 Yr. CAGR %	68.87	-77.31	-45.96	328.17	10.83
Capital Expenditures, 2 Yr. CAGR %	-26.15	-61.08	4.08	-55.28	-
Levered Free Cash Flow, 2 Yr. CAGR %	221.04	-30.48	-62.23	-0.71	32.93
Unlevered Free Cash Flow, 2 Yr. CAGR %	224.69	-27.49	-61.07	0.99	35.52
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-26.13	-41.2	0.87	71.57	82.19
Gross Profit, 3 Yr. CAGR %	-42.49	-46.73	1.39	94.06	106.57
EBITDA, 3 Yr. CAGR %	12.71	0.11	-29.47	-20.56	-1.99
EBITA, 3 Yr. CAGR %	13.78	2.06	-33.03	-23.42	-4.13
EBIT, 3 Yr. CAGR %	20.1	8.21	-41.7	-30.33	-10.22
Earnings From Cont. Operations, 3 Yr. CAGR %	29.18	11.99	-53.19	-35.11	-12.55
Net Income, 3 Yr. CAGR %	29.18	11.99	-53.19	-36.15	-24.49
Normalized Net Income, 3 Yr. CAGR %	20.65	9.26	-44.12	-26.5	-5.17
Diluted EPS Before Extra, 3 Yr. CAGR %	26.09	4.87	-56.72	-38.94	-14.44
Accounts Receivable, 3 Yr. CAGR %	7.51	10.58	15.93	35.77	26.99
Net Property, Plant and Equip., 3 Yr. CAGR %	91.94	22.64	-4.96	-5.71	-24.3
Total Assets, 3 Yr. CAGR %	9.07	3.17	6.17	18.42	21.47
Tangible Book Value, 3 Yr. CAGR %	44.56	37.12	23.22	9.09	15.34
Common Equity, 3 Yr. CAGR %	16.41	8.43	6.67	3.34	6.78
Cash From Operations, 3 Yr. CAGR %	55.1	-64.27	-2.04	-33.56	181.96
Capital Expenditures, 3 Yr. CAGR %	25.99	-38.97	-26.69	-56.32	-
Levered Free Cash Flow, 3 Yr. CAGR %	24.62	-5.85	-5.23	-48.74	22.92
Unlevered Free Cash Flow, 3 Yr. CAGR %	24.14	-1.25	-4.46	-46.82	23.85
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-11.8	-21.54	11.5	10.29	-1.8
Gross Profit, 5 Yr. CAGR %	-24.1	-27.79	2.78	4.65	6.05
EBITDA, 5 Yr. CAGR %	21.41	9.81	-19.91	-9.57	3.11
EBITA, 5 Yr. CAGR %	22.56	11.19	-22.43	-10.59	3.02
EBIT, 5 Yr. CAGR %	28.44	15.85	-29.37	-12.76	3.68
Earnings From Cont. Operations, 5 Yr. CAGR %	53.94	16.12	-38.37	-13.19	5.3
Net Income, 5 Yr. CAGR %	53.94	16.12	-38.37	-14.02	-3.58
Normalized Net Income, 5 Yr. CAGR %	76.94	16.26	-31.08	-9.67	7.69
Diluted EPS Before Extra, 5 Yr. CAGR %	36.91	11.61	-41.27	-17.49	0
Accounts Receivable, 5 Yr. CAGR %	16	23.42	16.29	20.18	20.27
Net Property, Plant and Equip., 5 Yr. CAGR %	79.65	61.86	45.41	13.02	-19.43
Total Assets, 5 Yr. CAGR %	14.32	13.23	11.42	11.55	11.33
Tangible Book Value, 5 Yr. CAGR %	170.79	34.11	27.9	26.3	21.4
Common Equity, 5 Yr. CAGR %	17.61	12.78	10.17	7.42	7.15
Cash From Operations, 5 Yr. CAGR %	33.49	-41.88	1.73	-3.51	2.92
Capital Expenditures, 5 Yr. CAGR %	27.8	-4.12	16.72	-46.11	-
Levered Free Cash Flow, 5 Yr. CAGR %	27.32	-18.62	-22.7	6.78	8.65
Unlevered Free Cash Flow, 5 Yr. CAGR %	20.7	-16.83	-21.93	9.65	10.02
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-1.89