Balance Sheet Standard Life plc

Stocks

SDLF

GB00BGXQNP29

Life & Health Insurance

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9475a9.ha4fh0JAr8YDOS0UDoWHimyA1GUb0UDLheE8usJIPoM.388n9DMrlvc6bUxOT87E6T7PhghYhwao6ZBo1vAaU_Hhm2_SBjLuqHsJFQ

Published financial data: STANDARD LIFE PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Premiums and Annuity Revenues	5.38B	5.37B	4.86B	5.14B	5.51B
Total Interest And Dividend Income	4.49B	1.95B	3.38B	7.36B	3.53B
Gain (Loss) on Sale of Investments, Total (Rev)	12.35B	-38.68B	11.13B	7.88B	18.84B
Other Revenues, Total	1B	951M	967M	1.03B	1.07B
Total Revenues	23.22B	-30.4B	20.34B	21.41B	28.96B
Policy Benefits	21.87B	-31.24B	17.56B	19.78B	26.65B
Policy Acquisition / Underwriting Costs, Total	577M	505M	290M	266M	238M
Amortization of Goodwill and Intangible Assets - (IS)	20M	21M	6M	7M	-
Selling General & Admin Expenses, Total	2.06B	2.41B	1.67B	1.82B	1.54B
Salaries And Other Employee Benefits	37M	64M	109M	56M	60M
Other Operating Expenses	109M	-492M	100M	196M	189M
Reinsurance Income Or Expense	22M	427M	-	-	-
Total Operating Expenses	24.64B	-29.16B	19.73B	22.13B	28.68B
Operating Income	-1.42B	-1.25B	606M	-717M	277M
Interest Expense, Total	-242M	-230M	-258M	-290M	-266M
EBT, Excl. Unusual Items	-1.66B	-1.48B	348M	-1.01B	11M
Restructuring Charges	-	-	-	-	-
Total Merger & Related Restructuring Charges	-	-	-4M	-	-
Impairment of Goodwill	-47M	-	-	-	-
Gain (Loss) on Sale of Assets	87M	-	-	-	-
Asset Writedown	1.2B	-1.36B	-390M	-100M	9M
Other Unusual Items	-	-	66M	-	-
EBT, Incl. Unusual Items	-430M	-2.84B	20M	-1.11B	20M
Income Tax Expense	279M	-1.08B	108M	-29M	414M
Earnings From Continuing Operations	-709M	-1.76B	-88M	-1.08B	-394M
Net Income to Company	-709M	-1.76B	-88M	-1.08B	-394M
Minority Interest	-128M	-67M	-28M	-12M	-49M
Net Income - (IS)	-837M	-1.83B	-116M	-1.09B	-443M
Preferred Dividend and Other Adjustments	23M	22M	22M	29M	29M
Net Income to Common Incl Extra Items	-860M	-1.85B	-138M	-1.12B	-472M
Net Income to Common Excl. Extra Items	-860M	-1.85B	-138M	-1.12B	-472M
Per Share Items
Net EPS - Basic	-0.86	-1.85	-0.14	-1.12	-0.47
Basic EPS - Continuing Operations	-0.86	-1.85	-0.14	-1.12	-0.47
Basic Weighted Average Shares Outstanding	998M	999M	1B	1B	1B
Net EPS - Diluted	-0.86	-1.85	-0.14	-1.12	-0.47
Diluted EPS - Continuing Operations	-0.86	-1.85	-0.14	-1.12	-0.47
Diluted Weighted Average Shares Outstanding	998M	999M	1B	1B	1B
Normalized Basic EPS	-1.17	-0.99	0.19	-0.64	-0.04
Normalized Diluted EPS	-1.17	-0.99	0.19	-0.64	-0.04
Dividend Per Share	0.49	0.51	0.53	0.54	0.55
Payout Ratio	-61.05	-28.7	-473.28	-51.56	-130.25
American Depositary Receipts Ratio (ADR)	1	1	1	1	1
Supplemental Items
EBITDA	-1.4B	-1.22B	625M	-698M	293M
EBITA	-1.4B	-1.23B	612M	-711M	285M
EBIT	-1.42B	-1.25B	606M	-717M	277M
EBITDAR	-	-	-	-	-
Total Revenues (As Reported)	24.54B	31.75B	-	-	-
Effective Tax Rate - (Ratio)	-64.88	37.96	540	2.62	2.07K
Total Current Taxes	39M	98M	122M	128M	301M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	240M	-1.18B	-14M	-157M	113M
Normalized Net Income	-1.17B	-990M	190M	-641M	-42.12M
Interest on Long-Term Debt	242M	230M	258M	290M	266M
Non-Cash Pension Expense	43M	90M	137M	-1.06B	65M
Supplemental Operating Expense Items
Marketing Expenses	-	-	-	-	49M
Selling and Marketing Expenses	-	-	-	-	-
General and Administrative Expenses	2.06B	2.41B	1.67B	1.82B	1.54B
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Stock-Based Comp., Other (Total)	14M	16M	22M	26M	26M
Total Stock-Based Compensation	14M	16M	22M	26M	26M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Investment In Debt Securities	105B	79.18B	88.89B	-	99.68B
Investment In Equity and Preferred Securities, Total	87.41B	77.07B	87.98B	96.36B	111B
Trading Asset Securities, Total	4.57B	4.07B	2.77B	2.6B	4.24B
Real Estate Owned	5.28B	3.73B	3.7B	4.37B	4.53B
Mortgage Loans	-	3.93B	4.49B	4.8B	-
Total Other Investments	86B	75.39B	78.91B	166B	83.45B
Total investments	288B	243B	267B	274B	303B
Cash And Equivalents	9.11B	242M	174M	198M	134M
Reinsurance Recoverable - (IS)	18.64B	15.29B	14.55B	14.45B	16.46B
Other Receivables - (Insurance Template)	1.7B	1.64B	1.59B	1.73B	1.25B
Deferred Policy Acquisition Costs - (BS)	4.43B	3.97B	1.92B	1.74B	1.54B
Gross Property Plant And Equipment	184M	195M	199M	204M	201M
Accumulated Depreciation	-54M	-70M	-93M	-113M	-127M
Net Property Plant And Equipment	130M	125M	106M	91M	74M
Goodwill	10M	10M	10M	10M	10M
Other Intangibles, Total	232M	211M	106M	128M	128M
Restricted Cash	958M	12.3B	8.72B	11.25B	9.06B
Other Current Assets, Total	10.32B	7.64B	5.03B	3.5B	381M
Deferred Tax Assets Long-Term (Collected)	-	158M	143M	146M	327M
Other Long-Term Assets, Total	248M	219M	230M	218M	208M
Total Assets	334B	285B	299B	308B	332B
Liabilities
Accrued Expenses, Total	525M	512M	572M	566M	511M
Insurance And Annuity Liabilities	133B	105B	116B	116B	121B
Reinsurance Payable - (BS)	3.71B	2.84B	-	-	-
Current Portion of Long-Term Debt	467M	62M	90M	2.89B	4.71B
Current Portion of Leases	10M	11M	9M	13M	12M
Long-Term Debt	4.26B	8.23B	6.09B	3.34B	2.82B
Long-Term Leases	89M	81M	65M	51M	47M
Current Income Taxes Payable	19M	34M	41M	21M	18M
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	180B	158B	169B	181B	198B
Unearned Revenue Non Current	123M	105M	34M	37M	67M
Pension & Other Post Retirement Benefits	3.11B	2.52B	2.56B	1.32B	1.26B
Deferred Tax Liability Non-Current	1.4B	660M	257M	198M	490M
Other Non Current Liabilities	868M	1.73B	1.15B	163M	2.58B
Total Liabilities	327B	280B	296B	306B	331B
Common Stock, Total	100M	100M	100M	100M	101M
Additional Paid In Capital	6M	10M	16M	16M	20M
Retained Earnings	3.78B	2.09B	469M	375M	-584M
Comprehensive Income and Other	2.43B	2.45B	2.4B	1.22B	1.2B
Total Common Equity	6.31B	4.66B	2.99B	1.71B	738M
Minority Interest	460M	532M	549M	539M	554M
Total Equity	6.77B	5.19B	3.54B	2.25B	1.29B
Total Liabilities And Equity	334B	285B	299B	308B	332B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	998M	998M	999M	998M	1B
ECS Total Common Shares Outstanding	998M	998M	999M	998M	1B
Book Value / Share	6.32	4.66	2.99	1.22	0.24
Tangible Book Value	6.07B	4.43B	2.87B	1.57B	600M
Tangible Book Value Per Share	6.08	4.44	2.88	1.08	0.11
Total Debt	4.83B	8.38B	6.25B	6.29B	7.59B
Net Debt	-4.29B	8.14B	6.08B	6.09B	7.46B
Debt Equivalent of Unfunded Proj. Benefit Obligation	2.73B	2.29B	2.32B	1.28B	1.21B
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	460M	532M	549M	539M	554M
Equity Method Investments, Total	431M	329M	349M	4M	11M
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	59M	65M	75M	82M	80M
Full Time Employees	8.04K	6.8K	7.76K	6.98K	5.52K

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-837M	-1.83B	-116M	-1.09B	-443M
Depreciation, Depletion & Amortization	18M	19M	23M	21M	17M
Amortization of Goodwill and Intangible Assets - (CF)	20M	21M	6M	6M	8M
Total Depreciation, Depletion & Amortization	38M	40M	29M	27M	25M
Amortization of Deferred Charges, Total	-	-	-	1M	-
(Gain) Loss On Sale of Asset - (CF)	-93M	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-9.44B	45.2B	-11.04B	-7.88B	-18.8B
Total Asset Writedown	-1.15B	1.36B	362M	100M	-9M
Deferred Policy Acquisition Costs - (CF)	-	-	-	-	-
Amort. Of Deferred Policy Acq. Costs - (CF)	577M	505M	318M	266M	230M
Stock-Based Compensation (CF)	14M	16M	22M	26M	26M
Reinsurance Recoverable - (CF)	-227M	3.45B	-1.44B	37M	-1.98B
Change in insurance Reserves / Liabilities	6.25B	-44.73B	17.65B	13.24B	24.04B
Change in Other Net Operating Assets (Collected)	3.38B	-2.46B	-6.9B	-1.61B	-4.75B
Other Operating Activities	467M	-690M	248M	256M	674M
Cash from Operations	-1.02B	866M	-863M	3.37B	-993M
Cash Acquisitions	-	-	-20M	-	-
Divestitures	304M	-	-	-	-
Purchase / Sale of Intangible Assets	-	-	-	-29M	-10M
Cash from Investing	304M	-	-20M	-29M	-10M
Long-Term Debt Issued, Total	17M	61M	410M	475M	152M
Total Debt Issued	17M	61M	410M	475M	152M
Long-Term Debt Repaid, Total	-356M	-496M	-422M	-750M	-506M
Total Debt Repaid	-356M	-496M	-422M	-750M	-506M
Issuance of Common Stock	2M	4M	6M	-	5M
Repurchase of Common Stock	-	-	-	-	-9M
Common Dividends Paid	-511M	-525M	-549M	-562M	-577M
Common & Preferred Stock Dividends Paid	-511M	-525M	-549M	-562M	-577M
Other Financing Activities, Total	-246M	-226M	-214M	-240M	-246M
Cash from Financing	-1.09B	-1.18B	-769M	-1.08B	-1.18B
Miscellaneous Cash Flow Adjustments	-76M	-33M	-52M	-33M	-
Net Change in Cash	-1.89B	-349M	-1.7B	2.23B	-2.18B
Supplemental Items
Cash Interest Paid	237M	216M	203M	218M	212M
Cash Income Tax Paid (Refund)	149M	153M	93M	177M	73M
Net Debt Issued / Repaid	-339M	-435M	-12M	-275M	-354M
Levered Free Cash Flow	2.81B	-18.54B	20.04B	7.75B	19.25B
Unlevered Free Cash Flow	2.96B	-18.4B	20.2B	7.93B	19.42B
Change In Net Working Capital	-3.22B	18.18B	-19.45B	-8.09B	-18.98B

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-0.27	-0.25	0.13	-0.15	0.05
Return on Total Capital	-7.35	-6.19	3.38	-5.5	1.99
Return On Equity %	-9.69	-29.47	-2.26	-35.75	-22.27
Return on Common Equity	-12.43	-33.76	-4.12	-45.28	-38.61
Margin Analysis
Gross Profit Margin %	3.35	-1.09	12.25	6.39	7.14
SG&A Margin	9.01	-8.14	8.75	8.79	5.53
EBITDA Margin %	-6.01	4	3.07	-3.26	1.01
EBITA Margin %	-6.04	4.03	3.01	-3.32	0.98
EBIT Margin %	-6.13	4.1	2.98	-3.35	0.96
Income From Continuing Operations Margin %	-3.05	5.8	-0.43	-5.04	-1.36
Net Income Margin %	-3.6	6.02	-0.57	-5.09	-1.53
Net Avail. For Common Margin %	-3.7	6.09	-0.68	-5.23	-1.63
Normalized Net Income Margin	-5.03	3.26	0.93	-3	-0.15
Levered Free Cash Flow Margin	12.09	60.99	98.52	36.2	66.49
Unlevered Free Cash Flow Margin	12.74	60.52	99.32	37.04	67.06
Asset Turnover
Asset Turnover	0.07	-0.1	0.07	0.07	0.09
Fixed Assets Turnover	186.51	-238.46	176.07	217.35	351.02
Receivables Turnover (Average Receivables)	120.3	107.66	-	-	-
Short Term Liquidity
Current Ratio	0.23	0.25	0.19	0.18	0.15
Quick Ratio	0.08	0.04	0.03	0.02	0.03
Operating Cash Flow to Current Liabilities	-0.01	0.01	-0.01	0.02	-0
Days Sales Outstanding (Average Receivables)	3.03	3.39	-	-	-
Average Days Payable Outstanding	318.85	-28.5	-	-	-
Long Term Solvency
Total Debt/Equity	71.3	161.58	176.72	280.1	587.46
Total Debt / Total Capital	41.62	61.77	63.86	73.69	85.45
LT Debt/Equity	64.25	160.17	173.92	150.76	221.98
Long-Term Debt / Total Capital	37.51	61.23	62.85	39.66	32.29
Total Liabilities / Total Assets	97.97	98.18	98.82	99.27	99.61
EBIT / Interest Expense	-5.88	-5.42	2.35	-2.47	1.04
EBITDA / Interest Expense	-5.72	-5.25	2.46	-2.38	1.14
(EBITDA - Capex) / Interest Expense	-5.72	-5.25	2.46	-2.38	1.14
Total Debt / EBITDA	-3.48	-6.94	9.85	-9.12	25.13
Net Debt / EBITDA	3.09	-6.74	9.57	-8.83	24.69
Total Debt / (EBITDA - Capex)	-3.48	-6.94	9.85	-9.12	25.13
Net Debt / (EBITDA - Capex)	3.09	-6.74	9.57	-8.83	24.69
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	6.49	-230.94	-332.17	5.67	35.27
Gross Profit, 1 Yr. Growth %	-75.87	-57.4	-270.38	-49.8	51.99
EBITDA, 1 Yr. Growth %	-217.52	-12.83	-125.38	-180.88	-142.04
EBITA, 1 Yr. Growth %	-219.81	-12.62	-124.75	-183.65	-140.14
EBIT, 1 Yr. Growth %	-223.42	-12.37	-124.45	-184.95	-138.63
Earnings From Cont. Operations, 1 Yr. Growth %	-185.01	148.52	-96.69	-1.38K	-63.45
Net Income, 1 Yr. Growth %	-204.89	118.52	-95.74	-2.05K	-59.36
Normalized Net Income, 1 Yr. Growth %	-317.07	-15.27	-110.77	-289.62	-93.43
Diluted EPS Before Extra, 1 Yr. Growth %	-194.43	114.45	-94.98	-3.49K	-57.82
Net Property, Plant and Equip., 1 Yr. Growth %	9.24	-3.85	-15.2	-14.15	-18.68
Accounts Receivable, 1 Yr. Growth %	-25.53	-5.71	-	-	-
Total Assets, 1 Yr. Growth %	-0.16	-14.57	6.5	2.83	7.92
Common Equity, 1 Yr. Growth %	-16.23	-26.22	-19.3	-47.25	-56.77
Tangible Book Value, 1 Yr. Growth %	-16.92	-26.92	-19.79	-49.71	-61.76
Cash From Operations, 1 Yr. Growth %	-115.1	-184.9	-199.65	-490.73	-129.45
Levered Free Cash Flow, 1 Yr. Growth %	-93.04	-8.45	-191.45	-66.68	150.11
Unlevered Free Cash Flow, 1 Yr. Growth %	-92.69	-8.48	-192.8	-66.14	146.46
Dividend Per Share, 1 Yr. Growth %	2.95	3.89	3.64	2.56	2.59
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-10.74	18.08	-6.42	56.34	19.56
Gross Profit, 2 Yr. CAGR %	-45.33	-67.94	79.05	-3.3	-12.87
EBITDA, 2 Yr. CAGR %	36.02	1.21	-33.07	-46.77	-41.73
EBITA, 2 Yr. CAGR %	37.05	2.32	-33.95	-46.38	-42.1
EBIT, 2 Yr. CAGR %	39.91	4	-34.74	-46.22	-42.71
Earnings From Cont. Operations, 2 Yr. CAGR %	147.23	45.35	-64.77	-36.3	116.58
Net Income, 2 Yr. CAGR %	213.8	51.39	-62.77	-36.74	181.26
Normalized Net Income, 2 Yr. CAGR %	90.47	35.61	-59.73	-39.64	-64.71
Diluted EPS Before Extra, 2 Yr. CAGR %	216.96	42.3	-60.03	-36.23	278
Net Property, Plant and Equip., 2 Yr. CAGR %	9.21	2.49	-9.7	-14.68	-16.45
Accounts Receivable, 2 Yr. CAGR %	13.86	-16.21	-	-	-
Total Assets, 2 Yr. CAGR %	17.28	-7.64	-5.31	4.66	5.34
Common Equity, 2 Yr. CAGR %	9.32	-21.38	-31.16	-32.12	-52.24
Tangible Book Value, 2 Yr. CAGR %	9.79	-22.08	-31.17	-33.83	-56.15
Cash From Operations, 2 Yr. CAGR %	287.3	-64.19	-8.02	97.33	7.27
Levered Free Cash Flow, 2 Yr. CAGR %	-42.9	-32.17	-0.54	-40.52	-9.01
Unlevered Free Cash Flow, 2 Yr. CAGR %	-41.73	-32.56	0.23	-39.63	-8.94
Dividend Per Share, 2 Yr. CAGR %	2.22	3.42	3.76	3.1	2.58
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	49.93	1.42	-2.3	-2.67	48.97
Gross Profit, 3 Yr. CAGR %	-12.33	-49.69	-8.2	20.72	12.24
EBITDA, 3 Yr. CAGR %	59.93	17.27	-19.25	-20.61	-50.82
EBITA, 3 Yr. CAGR %	60.55	17.96	-19.45	-20.27	-51.34
EBIT, 3 Yr. CAGR %	64.27	19.7	-19.3	-20.43	-51.83
Earnings From Cont. Operations, 3 Yr. CAGR %	20.03	147.66	-52.75	14.99	-47.07
Net Income, 3 Yr. CAGR %	30.23	178.14	-47.42	9.2	-45.42
Normalized Net Income, 3 Yr. CAGR %	143.57	45.4	-29.39	-18.13	-71.18
Diluted EPS Before Extra, 3 Yr. CAGR %	9.06	178.26	-46.77	8.97	-44.44
Net Property, Plant and Equip., 3 Yr. CAGR %	39.39	4.67	-3.78	-11.21	-16.03
Accounts Receivable, 3 Yr. CAGR %	1.47	6.92	-	-	-
Total Assets, 3 Yr. CAGR %	13.22	5.53	-3.62	-2.66	5.74
Common Equity, 3 Yr. CAGR %	3.72	-4.11	-26.5	-35.32	-41.6
Tangible Book Value, 3 Yr. CAGR %	4.03	-4.14	-26.72	-36.29	-44.88
Cash From Operations, 3 Yr. CAGR %	42.43	133.53	-49.63	48.97	4.67
Levered Free Cash Flow, 3 Yr. CAGR %	-68.68	29.14	-20.79	-27.4	-4.21
Unlevered Free Cash Flow, 3 Yr. CAGR %	-68.14	28.3	-20.67	-26.66	-3.73
Dividend Per Share, 3 Yr. CAGR %	2.06	2.77	3.49	3.36	2.93
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	25.95	37.93	24.17	-5.98	5.84
Gross Profit, 5 Yr. CAGR %	7.95	-15.36	16.66	-12.07	-8.48
EBITDA, 5 Yr. CAGR %	95.38	51.18	12.88	-1.53	-24.41
EBITA, 5 Yr. CAGR %	95.6	51.42	12.54	-0.98	-24.62
EBIT, 5 Yr. CAGR %	109.81	55.54	13.55	-0.28	-24.82
Earnings From Cont. Operations, 5 Yr. CAGR %	47.95	130.64	-26.49	56.18	-13.93
Net Income, 5 Yr. CAGR %	52.64	132.36	-21.08	66.57	-11.1
Normalized Net Income, 5 Yr. CAGR %	84.02	216.35	18.57	14.77	-39.93
Diluted EPS Before Extra, 5 Yr. CAGR %	20.29	93.27	-27.01	67.03	-12.42
Net Property, Plant and Equip., 5 Yr. CAGR %	39.06	36.89	17.17	-3.55	-9.06
Accounts Receivable, 5 Yr. CAGR %	44.79	56.64	-	-	-
Total Assets, 5 Yr. CAGR %	31.16	27.86	5.41	4.87	-0.12
Common Equity, 5 Yr. CAGR %	13.61	8.09	-11.97	-20.21	-37.16
Tangible Book Value, 5 Yr. CAGR %	14.61	8.81	-11.81	-20.79	-39.34
Cash From Operations, 5 Yr. CAGR %	-11.67	-5.03	19.58	118.31	-31.85
Levered Free Cash Flow, 5 Yr. CAGR %	-23.76	55.55	-26.18	-2.09	-13.74
Unlevered Free Cash Flow, 5 Yr. CAGR %	-23.07	54.08	-26.08	-1.86	-13.65
Dividend Per Share, 5 Yr. CAGR %	0.97	0.24	2.74	2.9	3.12