Informe de medio año
TRISTEL plc
("Tristel", la "Empresa" o el "Grupo")
Informe de medio año
Resultados provisionales no auditados para el semestre finalizado el 31 de diciembre de 2023
Tristel plc (AIM: TSTL), the manufacturer of infection prevention products utilising proprietary chlorine dioxide technology, announces its interim results for the six months to 31 December 2023, exceeding internal growth targets by delivering 20% revenue growth and 44% growth in pre-tax profits. The Company also announces a doubling of its interim dividend payment.
The Company's core business is the sale to hospitals of its proprietary chlorine dioxide chemistry used for the decontamination of medical devices under the tristel marca, y para la desinfección esporicida de superficies ambientales bajo la cache marca.
Aspectos financieros más destacados
· Revenue up 20% to a record £20.9m (2022: £17.5m)
· Overseas sales up 13% to £12.7m (2022: £11.2m)
· Reported EBITDA up 21% to £4.7m (2022: £3.9m)
· Adjusted* EBITDA up 18% to £5.4m (2022: £4.6m)
· Reported profit before tax up 44% to £3.4m (2022: £2.4m)
· Adjusted* profit before tax up 34% to £4.1m (2022: £3.1m)
· Reported EPS up 104% to 6.50p (2022: 3.19p)
· Adjusted* EPS of 8.68p up 87% (2022: 4.65p)
· Doubling of interim dividend to 5.24p per share (2022: 2.62p)
· No debt and cash of £10.8m (2022: £8.4m)
*Adjusted for share-based payments of £0.7m (2022: £0.7m)
Aspectos operacionales destacados
· First manufacture and launch of Tristel ULT into the United States ultrasound market
· Approval of Tristel ULT by Health Canada post-period end
· UK & EU Medical Device Regulation reviews of Cache Tank and Capsule successfully concluded and positive recommendation for UKCA and MDR certification made post-period end
Commenting on the interim results, Paul Swinney, Chief Executive of Tristel, said: "We are delighted to report a record performance on all levels, alongside first sales into the North American market. Total revenue increased by 20% on last year, exceeding our internal revenue growth target.
"Adjusted profit before tax increased by 34% to £4.1m, and we have doubled our interim dividend, putting the Company on track for a record earnings year.
"Looking forward, we expect to make our second FDA submission, a 510(k) for Tristel OPH, our ophthalmic device high level disinfectant, in time for an approval by the end of 2024. Post period end, all reviews under both UK and EU Medical Device Regulations for Tank and Capsule, the newest additions to the Cache range, have been successfully concluded and a positive recommendation for UKCA and MDR certification has been made. This enables us to expand into the largely untapped sporicidal surface disinfection market.
"This six-month period represents the highest sales and profit performance that the Company has experienced in its thirty-year history, including during the early COVID era when demand for our products was unprecedented.
"I am thrilled that the Company continues to thrive and grow, with a pipeline of new product launches planned for the near term."
CFO video overview & investor presentations
Please find a link to a video overview relating to the Company's interim results from the Group's Chief Financial Officer, Liz Dixon here: https://stream.brrmedia.co.uk/broadcast/65d7330135af67d51a41bd95.
Paul Swinney, CEO, and Liz Dixon, CFO, will present the Company's results via the Investor Meet Company platform today at 11:30am GMT. The presentation will also be available for playback after the event. Los inversores pueden registrarse en Investor Meet Company de forma gratuita y agregarse a Meet Tristel plc a través de: https://www.investormeetcompany.com/tristel-plc/register-investor
An in-person presentation will take place today at 4:15pm for a 4:30pm start at 85 Gresham Street, London, EC2V 7NQ followed by refreshments. Please register to attend by contacting Walbrook PR on 020 7933 8780 or email GME@dhr-rgv.com.
Para más información, póngase en contacto con:
Tristel plc | Tel: 01638 721 500 | |
Paul Swinney, director ejecutivo | www.investors.tristel.com | |
Liz Dixon, directora financiera | ||
Walbrook PR Ltda. | Tel: 020 7933 8780 o GME@dhr-rgv.com | |
Paul McManus | Multitud: 07980 541 893 | |
Charlotte Edgar | Móvil: 07884 664 686 | |
Cavendish Capital Markets Ltd | Tel: 020 7220 0500 | |
Geoff Nash / Charlie Beeson (Finanzas corporativas) | ||
Sunila de Silva (ECM) | ||
About Tristel plc
Tristel plc is a global infection prevention company focussed on the manufacture and supply of products using its unique proprietary chlorine dioxide (ClO2) chemistry. The Company is a market leader in manual decontamination of medical devices, supplying hospitals under the tristel brand, and under the cache brand provides products for sporicidal surface disinfection, in a format which is a sustainable alternative to commonly used pre-wetted plastic wipes.
Tristel's head office and manufacturing facility is located in Snailwell, near Cambridge, and operates globally employing approximately 250 people across 14 subsidiaries selling into 40 countries.
The Company has been listed on the London Stock Exchange's AIM market since 2005 (AIM: TSTL).
For more information about Tristel's product range please visit: https://tristel.com
Declaración del presidente
Ingresos
During the half revenue increased by 20%, reaching a record level of £20.9m.
Higher sales volume accounted for £1.5m of the £3.4m revenue growth and price increases accounted for the remaining £1.9m. This represents an average price increase of 12%, reflecting the global inflationary environment. In the UK the increase has been higher because of supply agreements which require fixed pricing extending into the future.
Tristel medical device sales grew by 25%, reaching £18.3m. In all counties in which we sell we continue to build our market leadership position. We are also benefiting from an increase in diagnostic procedure numbers as hospitals worldwide continue to tackle backlogs caused by the pandemic.
Post period end, we received confirmation that all reviews under the Medical Devices Regulation 2002 ("UK MDR") and the European Union Medical Device Regulation 2017/745 ("EU MDR") for approval of the Company's TANK ClO? Sporicidal Disinfectant system have successfully concluded and a positive recommendation for UKCA and MDR certification has been made. This now allows us to accelerate our sales activity throughout Europe. Cache sales were impacted by this delayed approval, decreasing slightly from £1.8m to £1.7m.
The Other revenue segment includes carriage and third-party products which are complementary to the Company's key strategic focus on infection prevention. Sales within this category declined marginally in the period.
Beneficios y márgenes
Our gross margin increased to 84% in the half (2022: 81%), due to a combination of product mix and price increases.
Sales, general and administrative expenses were £11.9m (2022: £9.5m), a 27% increase. This cost growth is due to a combination of inflationary increases and the recruitment of an additional 27 staff into our sales, marketing and distribution areas. We implemented pay increases during 2023 to ensure our pay rates remain competitive and to secure staff retention.
Reported Group profit before tax increased by 44% to £3.4m (2022: £2.4m), and Group profit before tax and share-based payments increased by 34% to £4.1m (2022: £3.1m).
Ganancias y dividendos
Reported earnings per share (EPS) were 6.50p, an increase of 104% from 3.19p last year.
EPS adjusted for share-based payments of £0.7m (2022: £0.7m) was 8.68p (2022: 4.65p). The increase in adjusted EPS relates in part to a lower tax rate of 10% (2022: 37%). The effective tax rate on operational results is 20%, however, the tax impact of the Group's share option plans decreased the overall effective tax rate for the period to 10%.
The share-based payment charge of £0.7m is derived from the Group's All-Staff share option scheme which is based upon periodic share option grants to staff members (£0.5m), and the Executive Management LTIP scheme (£0.2m). The All-Staff scheme is valued via the Black-Scholes model; the Executive Management scheme, which is linked to share price and profit targets, is valued via the Monte Carlo method. The Board believes that these share schemes help to retain staff and link their interests to shareholders. The value of share-based payments is significantly influenced by the volatility of the Company's share price, a factor that is out of the Board's control. As consequence, profit and earnings are reported on both an adjusted basis, adding back share-based payments, alongside unadjusted, so that the underlying profitability of the Company can be understood.
The Board is recommending an interim dividend of 5.24 pence (2022: 2.62 pence) to be paid on 12 April 2024. The associated ex-dividend date will be 21 March 2024 with a record date of 22 March 2024.
Norteamérica
We now have clearance from both the FDA and Health Canada to sell Tristel ULT, our high-level disinfectant foam for use on endo-cavity ultrasound probes and skin surface transducers. We also have approval from Health Canada for Tristel OPH, our high-level disinfectant foam for use on ophthalmic and optometry medical devices. We will make a 510(K) submission to the FDA for this product during the summer of 2024 and expect clearance by the end of 2024.
We have established a manufacturing base for both products with our partner Parker Laboratories Inc., New Jersey, and will utilise Parker's national distribution network for the US and Canadian ultrasound markets. We are selling Tristel OPH through Innova Medical Inc., a specialist supplier of ophthalmic instruments into the Canadian market. We will put in place a distribution arrangement for the United States ophthalmic market in the second half of the year.
Parker's manufacturing processes have been validated by our quality team and production is now underway. The product has been through beta testing at a number of healthcare institutions in the United States, with very positive feedback. Parker Laboratories plans an extensive marketing and trade show programme throughout 2024 and is in the process of expanding its salesforce in order to capitalise on the potential that Tristel ULT represents. During the first ten weeks of activity our revenue and royalty income from North America totalled £46k. We are very encouraged by this positive start.
In the second half of the year, we will procure office premises and recruit a small number of United States based staff to support Parker's marketing and sales efforts and establish a local regulatory capability.
Sucesión del CEO
At the time of our AGM in December, Paul Swinney, the Company's founder and CEO of 30 years, announced his plans to retire in 2024 following a successful transition of leadership. A competitive selection programme is currently underway.
Outlook
With North America now an active territory for us and further product approvals in the pipeline, the business is in good shape. We continue to look forward to the future positively.
bruno holthof
Presidente
26 de febrero de 2024
Condensed Consolidated Income Statement for the six months ended 31 December 2023
| Reformulado * | |||
6 meses terminados | 6 meses terminados | Año terminado | ||
31-Dic-23 | 31-Dic-22 | 30-Jun-23 | ||
(No auditado) | (No auditado) | (auditado) | ||
Note | 000 £ | 000 £ | 000 £ | |
Ingresos | 2 | 20,943 | 17,463 | 36,009 |
El costo de ventas | (3,401) | (3,322) | (6,834) | |
Beneficio bruto | 17,542 | 14,141 | 29,175 | |
Gastos de distribución | (274) | (198) | (323) | |
Admin expenses - share-based payments | (691) | (688) | (1,061) | |
Admin expenses - depreciation and amortisation | (1,365) | (1,431) | (2,618) | |
Admin expenses - other (sales, general and administration) | (11,833) | (9,353) | (19,896) | |
Total Admin expenses | (13,889) | (11,472) | (23,575) | |
Otros ingresos operativos | - | 13 | 4 | |
Beneficio operativo | 3,379 | 2,484 | 5,281 | |
Ingresos financieros | 125 | - | 10 | |
Costos financieros | (67) | (96) | (179) | |
Beneficio antes de impuestos | 3,437 | 2,388 | 5,112 | |
Taxation | (355) | (882) | (651) | |
Ganancia / (pérdida) del período de operaciones continuadas | 3,082 | 1,506 | 4,461 | |
| ||||
Profit/(loss) for the period attributable to the Group's equity shareholders | 3,082 | 1,506 | 4,461 | |
Utilidad por acción de operaciones continuas | ||||
atribuible a los accionistas de la controladora | ||||
Básico (peniques) | 5 | 6.50 | 3.19 | 9.44 |
Diluido (peniques) | 6.31 | 3.14 | 9.34 |
Earnings from continuing operations before interest, tax depreciation, amortisation and impairment for the period ended 31 December 2023 were £4,744,000. (Period ended 31 December 2022 restated £3,915,000). Year ended 30 June 23 £7,899,000. Restatement of 31 December 2022 was in relation to a restatement of figures relating to IFRS 16.
Condensed Consolidated Statement of Comprehensive Income for the six months ended 31 December 2023
6 meses terminados | 6 meses terminados | Año terminado | ||
31-Dic-23 | 31-Dic-22 | 30-Jun-23 | ||
(No auditado) | (No auditado) | (auditado) | ||
000 £ | 000 £ | 000 £ | ||
Beneficio del período | 3,082 | 1,506 | 4,461 | |
Items that will be reclassified subsequently to Profit and loss | ||||
Diferencias de cambio en la conversión de operaciones en el extranjero | 64 | 188 | (214) | |
Otro resultado integral del período | 3,146 | 188 | 4,247 | |
Resultado integral total del período | 3,146 | 1,694 | 4,247 | |
Atribuible a: | ||||
Accionistas de la matriz | 3,146 | 1,694 | 4,247 | |
3,146 | 1,694 | 4,247 |
Condensed Consolidated Statement of Financial Position as at 31 December 2023
6 meses terminados | Replanteado 6 meses terminados | Año terminado | ||
31-Dic-23 | 31-Dic-22 | 30-Jun-23 | ||
(No auditado) | (No auditado) | (auditado) | ||
000 £ | 000 £ | 000 £ | ||
Activos no corrientes | ||||
Goodwill | 5,152 | 5,325 | 5,156 | |
Activos intangibles | 4,579 | 3,828 | 4,757 | |
Activos por derecho de uso | 5,599 | 5,286 | 4,905 | |
Propiedad, planta y equipo. | 2,770 | 2,682 | 2,922 | |
Activos por impuestos diferidos | 626 | 1,058 | 1,286 | |
18,726 | 18,179 | 19,026 | ||
Activos circulantes | ||||
Los inventarios | 4,450 | 4,668 | 4,569 | |
Cuentas comerciales y otras cuentas por cobrar | 6,226 | 6,394 | 7,081 | |
Impuesto sobre la renta por cobrar | 625 | 1,160 | 1,146 | |
Inversiones a corto plazo | 6,000 | - | 2,432 | |
Efectivo y equivalentes de efectivo | 4,767 | 8,421 | 7,113 | |
22,068 | 20,643 | 22,431 | ||
los activos totales | 40,794 | 38,822 | 41,367 | |
Capital y reservas | ||||
Llamado capital social | 475 | 473 | 474 | |
Compartir cuenta premium | 14,530 | 14,010 | 14,188 | |
Reserva de fusión | 2,205 | 2,205 | 2,205 | |
Las reservas de divisas | (215) | 123 | (279) | |
Ganancias retenidas | 14,127 | 12,095 | 14,089 | |
Patrimonio atribuible a los accionistas de la controladora | 31,122 | 28,906 | 30,677 | |
Interés minoritario | 7 | 7 | 7 | |
Equidad total | 31,129 | 28,913 | 30,684 | |
Pasivo circulante | ||||
Pasivos comerciales y otros | 3,671 | 3,697 | 4,801 | |
Impuesto sobre la Renta por pagar | - | - | 103 | |
Current leased asset liabilities | 814 | 828 | 859 | |
Total pasivo corriente | 4,485 | 4,525 | 5,763 | |
Pasivos no corrientes | ||||
Impuesto diferido | 41 | 654 | 599 | |
Non-current leased asset liabilities | 5,139 | 4,730 | 4,321 | |
Pasivos totales | 9,665 | 9,909 | 10,683 | |
Total patrimonio y pasivos | 40,794 | 38,822 | 41,367 |
Condensed Consolidated Statement of Changes in Equity for the six months ended 31 December 2023
Capital social | Compartir premium | Reserva de fusión | Reserva de divisas | Ganancias retenidas | Total atribuible a los propietarios de la matriz | Participaciones no controladoras | Equidad total | |
000 £ | 000 £ | 000 £ | 000 £ | 000 £ | 000 £ | 000 £ | 000 £ | |
30 de junio de 2022 (reexpresado) | 473 | 13,996 | 2,205 | (65) | 13,078 | 29,687 | 7 | 29,694 |
Transacciones con propietarios | ||||||||
Dividendos pagados | (3,273) | (3,273) | (3,273) | |||||
Acciones emitidas | - | 14 | 14 | 14 | ||||
Pagos basados en acciones | 688 | 688 | 688 | |||||
Impuesto diferido a través del patrimonio | 96 | 96 | 96 | |||||
Total de transacciones con propietarios | - | 14 | (2,489) | (2,475) | (2,475) | |||
Profit for the period ended 31 December 2022 | 1,506 | 1,506 | 1,506 | |||||
Other comprehensive income: - | ||||||||
Diferencias de cambio en la conversión de operaciones en el extranjero | 188 | 188 | 188 | |||||
Total de ingresos integrales | 188 | 1,506 | 1,694 | 1,694 | ||||
31 de diciembre 2022 | 473 | 14,010 | 2,205 | 123 | 12,095 | 28,906 | 7 | 28,913 |
Transacciones con propietarios | ||||||||
Dividendos pagados | (1,238) | (1,238) | (1,238) | |||||
Acciones emitidas | 1 | 178 | 179 | 179 | ||||
Pagos basados en acciones | 373 | 373 | 373 | |||||
Impuesto diferido a través del patrimonio | (96) | (96) | (96) | |||||
Total de transacciones con propietarios | 1 | 178 | (961) | (782) | (782) | |||
Profit for the period ended 30 June 2023 | 2,955 | 2,955 | 2,955 | |||||
Other comprehensive income: - | ||||||||
Diferencias de cambio en la conversión de operaciones en el extranjero | (402) | (402) | (402) | |||||
Total de ingresos integrales | (402) | 2,955 | 2,553 | 2,553 | ||||
30 de junio de 2023 | 474 | 14,188 | 2,205 | (279) | 14,089 | 30,677 | 7 | 30,684 |
Transacciones con propietarios | ||||||||
Dividendos pagados | (3,735) | (3,735) | (3,735) | |||||
Acciones emitidas | 1 | 342 | 343 | 343 | ||||
Pagos basados en acciones | 691 | 691 | 691 | |||||
Total de transacciones con propietarios | 1 | 342 | - | - | (3,044) | (2,701) | - | (2,701) |
Condensed Consolidated Statement of Changes in Equity for the six months ended 31 December 2023 (continued)
| ||||||||
Capital social | Compartir premium | Reserva de fusión | Reserva de divisas | Ganancias retenidas | Total atribuible a los propietarios de la matriz | Participaciones no controladoras | Equidad total | |
000 £ | 000 £ | 000 £ | 000 £ | 000 £ | 000 £ | 000 £ | 000 £ | |
Total transactions with owners brought forward | 1 | 342 | - | - | (3,044) | (2,701) | - | (2,701) |
Profit for the period ended 31 December 2023 | 3,082 | 3,082 | 3,082 | |||||
Other comprehensive income: - | ||||||||
Diferencias de cambio en la conversión de operaciones en el extranjero | 64 | 64 | 64 | |||||
Total de ingresos integrales | - | - | - | 64 | 3,082 | 3,146 | 3,146 | |
31 de diciembre 2023 | 475 | 14,530 | 2,205 | (215) | 14,127 | 31,122 | 7 | 31,129 |
Condensed Consolidated Statement of Cash Flows for the six months ended 31 December 2023
6 meses terminados | 6 meses terminados | Año terminado | |||
31-Dic-2023 | 31-Dic-2022 | 30-Jun-2023 | |||
(No auditado) | (No auditado) | (auditado) | |||
flujos de efectivo por actividades operacionales | Note | 000 £ | 000 £ | 000 £ | |
Group profit/(loss) before tax for the period | 3,437 | 2,388 | 5,112 | ||
Ajustes a los flujos de efectivo de partidas distintas al efectivo | |||||
Depreciación de activos arrendados | 505 | 500 | 1,000 | ||
Depreciación de planta, propiedad y equipo | 350 | 323 | 734 | ||
Amortización de activos intangibles | 477 | 577 | 816 | ||
Deterioro de activos intangibles | 33 | 33 | 68 | ||
Share-based payments - IFRS 2 | 691 | 688 | 1,061 | ||
Pérdida por enajenación de PPE y activos intangibles | - | - | 69 | ||
Intereses de arrendamiento | 66 | 92 | 177 | ||
Otro interés | - | - | 2 | ||
Ingresos financieros | (125) | - | (10) | ||
5,434 | 4,601 | 9,029 | |||
Ajustes de capital circulante | |||||
(Aumento) / disminución de inventarios | 119 | (248) | (149) | ||
(Aumento) / disminución de cuentas por cobrar comerciales y otras | 855 | (543) | (1,230) | ||
Aumento / (disminución) de cuentas comerciales y otras cuentas por pagar | (1,130) | 475 | 1,330 | ||
Intereses de arrendamiento pagados | (66) | (92) | (177) | ||
Impuesto de sociedades pagado | 181 | (533) | (313) | ||
Flujo de efectivo neto de las actividades operativas | 5,393 | 3,660 | 8,490 | ||
Flujos de efectivo de actividades de inversión | |||||
Interés recibido | 125 | - | 10 | ||
Compra de activos intangibles | (300) | (295) | (1,570) | ||
Compra de propiedades, planta y equipo | (218) | (128) | (853) | ||
Cash deposit to short-term investments | (3,568) | - | (2,432) | ||
Efectivo neto utilizado en actividades de inversión | (3,961) | (423) | (4,845) | ||
Flujos de efectivo de actividades de financiación | |||||
Pago de pasivos por arrendamiento | (426) | (450) | (1,126) | ||
Compartir problemas | 342 | 14 | 193 | ||
Dividendos pagados | 4 | (3,735) | (3,273) | (4,511) | |
Efectivo neto utilizado en actividades de financiación. | (3,819) | (3,709) | (5,444) | ||
(Disminución) / aumento neto de efectivo y equivalentes de efectivo | (2,387) | (472) | (1,799) | ||
Efectivo y equivalentes de efectivo al comienzo del período | 7,113 | 8,883 | 8,883 | ||
Diferencias de cambio de efectivo y equivalentes de efectivo | 41 | 10 | 29 | ||
Efectivo y equivalentes de efectivo al final del período | 4,767 | 8,421 | 7,113 | ||
| |||||
Notes to the Financial Statements for the six months ended 31 December 2023
1 | Políticas de contabilidad |
Bases de preparación
For the year ended 30 June 2023, the Group prepared consolidated financial statements under UK adopted international accounting standards. These condensed consolidated interim financial statements (the interim financial statements) have been prepared under the historical cost convention. They are based on the recognition and measurement principles of UK adopted international accounting standards which are effective from 1 July 2023.
Forthcoming requirements: This table lists the recent changes to the Standards that are required to be applied for annual periods beginning after 1 January 2023 and that are available for early adoption in annual periods beginning on 1 January 2023.
Fecha efectiva | |
1 de enero de 2024 | Amendment to IAS 1 - Non-current liabilities with covenants |
1 de enero de 2024 | Amendment to IAS 7 and IFRS 7 - Supplier finance |
1 de enero de 2024 | Amendments to IAS 21 - Lack of exchangeability |
There are no other standards that are not yet effective and that would be expected to have a material impact on the Group in the current or future reporting periods and on foreseeable future transactions.
None of the standards, interpretations and amendments effective for the first time from 1 July 2023 have had a material effect on the financial statements.
Políticas de contabilidad
The interim report is unaudited and has been prepared on the basis of IFRS accounting policies.
The accounting policies adopted in the preparation of this unaudited interim financial report are consistent with the most recent annual financial statements being those for the year ended 30 June 2023.
The financial information for the six months ended 31 December 2023 and 31 December 2022 has not been audited and does not constitute full financial statements within the meaning of Section 434 of the Companies Act 2006.
The financial information relating to the year ended 30 June 2023 does not constitute full financial statements within the meaning of Section 434 of the Companies Act 2006. This information is based on the Group's statutory accounts for that period. The statutory accounts were prepared in accordance with UK adopted international accounting standards and received an unqualified audit report and did not contain statements under Section 498(2) or (3) of the Companies Act 2006. These financial statements have been filed with the Registrar of Companies.
2 | Análisis segmentario
|
At financial year end (June 2023), the Group reassessed its operating segments and considered that they should be based on geography rather than by product category as previously was the case. Group revenue lines are split into fourteen geographic regions, which span the different Group entities. In accordance with IFRS 8, aggregation criteria have been applied to six operating segments where similar economic characteristics are shared. The directors consider the operating segments to have similar economic characteristics as they have similar operating margins, and the nature of products sold, and customers are similar. Management considers these operating regions under six reportable segments. The geographic segments consider the location of the sale and product type sold, which is split into three subdivisions. The Company's operating segments are identified initially from the information which is reported to the chief operating decision maker which for Tristel is the CEO.
La primera división de productos se refiere a la fabricación.ure and sale of medical device decontamination products which are used primarily for infection control in hospitals. These products generate approximately 87% of Company revenues (2022: 84%).
La segunda división, que constituye el 8% (2022: 10%) de la actividad empresarial, se relaciona con la fabricación y venta de productos de desinfección ambiental de superficies hospitalarias.
La tercera división aborda las industrias de fabricación de productos farmacéuticos y de cuidado personal, así como los sectores veterinarios y de bienestar animal y ha generado el 5% (2022: 6%) de los ingresos de la Compañía este año. Varios de los productos contenidos en esta división fueron descontinuados durante el año anterior.
La operación se monitorea y mide en base a los indicadores clave de desempeño de cada segmento, siendo estos los ingresos y ganancias antes de impuestos, y las decisiones estratégicas se toman en base a los ingresos y ganancias antes de impuestos generados en cada segmento.
6 months ending 31 December 2023 (unaudited)
Descontaminación de dispositivos médicos hospitalarios | Desinfección de superficies ambientales hospitalarias | Otros ingresos |
| Total 2023 | Beneficio antes de impuestos | |||||
£000 | £000 | £000 |
| £000 | £000 | |||||
Distribuidores del Reino Unido al Reino Unido y al extranjero | 8,483 | 1,251 | 528 | 10,262 | 2,957 | |||||
Australia | 1,762 | 7 | 130 | 1,899 | 85 | |||||
Alemania | 2,673 | 27 | 43 | 2,743 | 123 | |||||
Europa Occidental | 2,707 | 114 | 148 | 2,969 | 133 | |||||
Italia | 721 | 1 | 1 | 723 | 33 | |||||
Otra fila | 1,956 | 242 | 149 | 2,347 | 106 | |||||
Total | 18,302 | 1,642 | 999 | 20,943 | 3,437 |
6 months ending 31 December 2022 (unaudited)
Descontaminación de dispositivos médicos hospitalarios | Desinfección de superficies ambientales hospitalarias | Otros ingresos |
| Total | Beneficio antes de impuestos | |||||
£000 | £000 | £000 |
| £000 | £000 | |||||
Distribuidores del Reino Unido al Reino Unido y al extranjero | 5,673 | 1,287 | 527 | 7,487 | 1,940 | |||||
Australia | 1,671 | 12 | 70 | 1,753 | 79 | |||||
Alemania | 2,375 | 22 | 46 | 2,443 | 109 | |||||
Europa Occidental | 2,501 | 130 | 179 | 2,810 | 126 | |||||
Italia | 681 | 3 | - | 684 | 31 | |||||
Otra fila | 1,798 | 328 | 160 | 2,286 | 103 | |||||
Total | 14,699 | 1,782 | 982 | 17,463 | 2,388 |
Year ending 30 June 2023 (audited)
Descontaminación de dispositivos médicos hospitalarios | Desinfección de superficies ambientales hospitalarias | Otros ingresos |
| Total | Beneficio antes de impuestos | ||||||||||||
£000 | £000 | £000 |
| £000 | £000 | ||||||||||||
Distribuidores del Reino Unido al Reino Unido y al extranjero | 11,895 | 2,381 | 1,017 | 15,293 | 4,179 | ||||||||||||
Australia | 3,504 | 22 | 134 | 3,660 | 165 | ||||||||||||
Alemania | 4,979 | 40 | 89 | 5,108 | 230 | ||||||||||||
Europa Occidental | 5,244 | 240 | 347 | 5,831 | 262 | ||||||||||||
Italia | 1,429 | 5 | - | 1,434 | 65 | ||||||||||||
Otra fila | 3,766 | 608 | 309 | 4,683 | 211 | ||||||||||||
Total | 30,817 | 3,296 | 1,896 | 36,009 | 5,112 | ||||||||||||
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|
|
6 months ending 31 December 2023 (unaudited)
Descontaminación de dispositivos médicos hospitalarios | Desinfección de superficies ambientales hospitalarias | Otros ingresos | Total | ||||||
£000 | £000 | £000 | £000 | ||||||
Ingresos | |||||||||
De clientes externos | 18,302 | 1,642 | 999 | 20,943 | |||||
Costo de material | (2,358) | (641) | (402) | (3,401) | |||||
Beneficio bruto | 15,944 | 1,001 | 596 | 17,542 | |||||
Margen bruto | 87% | 61% | 60% | 84% | |||||
Ingresos y gastos incurridos centralmente no atribuibles a segmentos individuales: | |||||||||
Costos de distribucion | (274) | ||||||||
Depreciación y amortización de activos no financieros | (1,365) | ||||||||
Otros gastos administrativos | (11,833) | ||||||||
Pagos basados en acciones | (691) | ||||||||
Otros ingresos | - | ||||||||
Beneficio operativo | 3,379 | ||||||||
El beneficio operativo se puede conciliar con el beneficio del Grupo antes de impuestos de la siguiente manera: | |||||||||
Ingresos financieros | 58 | ||||||||
Beneficio total antes de impuestos | 3,437 | ||||||||
6 months ending 31 December 2022 (unaudited)
Descontaminación de dispositivos médicos hospitalarios | Desinfección de superficies ambientales hospitalarias | Otros ingresos | Total | ||||||
£000 | £000 | £000 | £000 | ||||||
Ingresos | |||||||||
De clientes externos | 14,699 | 1,782 | 982 | 17,463 | |||||
Costo de material | (2,226) | (719) | (387) | (3,332) | |||||
Beneficio bruto | 12,473 | 1,063 | 595 | 14,131 | |||||
Margen bruto | 85% | 60% | 61% | 81% | |||||
Ingresos y gastos incurridos centralmente no atribuibles a segmentos individuales: | |||||||||
Costos de distribucion | (188) | ||||||||
Depreciación y amortización de activos no financieros | (1,431) | ||||||||
Otros gastos administrativos | (9,353) | ||||||||
Pagos basados en acciones | (688) | ||||||||
Otros ingresos | 13 | ||||||||
Beneficio operativo | 2,484 | ||||||||
El beneficio operativo se puede conciliar con el beneficio del Grupo antes de impuestos de la siguiente manera: | |||||||||
Finance costs (expense) | (96) | ||||||||
Beneficio total antes de impuestos | 2,388 | ||||||||
Year ending 30 June 2023 (audited)
Descontaminación de dispositivos médicos hospitalarios | Desinfección de superficies ambientales hospitalarias | Otros ingresos | Total 2023 | ||||||
£000 | £000 | £000 | £000 | ||||||
Ingresos | |||||||||
De clientes externos | 30,817 | 3,296 | 1,896 | 36,009 | |||||
Costo de material | (4,494) | (1,437) | (903) | (6,834) | |||||
Beneficio bruto | 26,323 | 1,859 | 993 | 29,175 | |||||
Margen bruto | 85% | 56% | 52% | 81% | |||||
Ingresos y gastos incurridos centralmente no atribuibles a segmentos individuales: | |||||||||
Costos de distribucion | (323) | ||||||||
Depreciación y amortización de activos no financieros | (2,618) | ||||||||
Otros gastos administrativos | (19,896) | ||||||||
Pagos basados en acciones | (1,061) | ||||||||
Otros ingresos | 4 | ||||||||
Beneficio operativo | 5,281 | ||||||||
El beneficio operativo se puede conciliar con el beneficio del Grupo antes de impuestos de la siguiente manera: | |||||||||
Finanzas (gastos) | (169) | ||||||||
Beneficio total antes de impuestos | 5,112 | ||||||||
3 | Impuesto sobre la renta |
El impuesto sobre los beneficios antes de impuestos del año es inferior al tipo estándar del impuesto de sociedades en el Reino Unido (2022, superior al tipo estándar del impuesto de sociedades en el Reino Unido) del 25% (2023: 20.50%).
Las diferencias se reconcilian a continuación:
6 meses terminados | 6 meses terminados | Año terminado | |
31 de diciembre 2023 | 31 de diciembre 2022 | 30 de junio de 2023 | |
(No auditado) | (No auditado) | (auditado) | |
£000 | £000 | £000 | |
Beneficio / (pérdida) antes de impuestos | 3,437 | 2,388 | 5,112 |
Impuesto sobre sociedades a tipo estándar | 859 | 490 | 1,048 |
Ajuste con respecto a años anteriores | - | - | (529) |
Gastos no deducibles a efectos fiscales | 266 | 17 | 285 |
(Decrease) from effect of patent box | (392) | - | (643) |
Incremento por efecto de tasas impositivas extranjeras | (5) | 18 | 46 |
Tax losses not utilised and other differences | (341) | 341 | 464 |
Remeasurement of deferred tax due to changes in tax rate | - | 114 | 78 |
Mayor desgravación de los gastos de investigación científica admisibles | (32) | (98) | (98) |
Carga fiscal total | 355 | 882 | 651 |
4 | Dividendos |
Importes reconocidos como distribuciones a los accionistas en el año:
6 meses terminados | 6 meses terminados | Año terminado | |
31 de diciembre 2023 | 31 de diciembre 2022 | 30 de junio de 2023 | |
(No auditado) | (No auditado) | (auditado) | |
£000 | £000 | £000 | |
Acciones ordinarias de 1 peniques cada una | |||
Final dividend for the year ended 30 June 2023 of 7.88p (2022: 3.93p) per share ** | 3,734 | 1,856 | 1,856 |
Special dividend for the year ended 30 June 2023 0f 3.00p (2022: 3.00p) | - | 1,417 | 1,417 |
Dividendo a cuenta para el año terminado el 30 de junio de 2023 de 2.62p (2022: 2.62p) por acción | - | - | 1,238 |
3,734 | 3,273 | 4,511 | |
Proposed interim dividend for the year ended 30 June 2024 of 5.24p (2023: 2.62p) per share | 2,485 | 1,237 | - |
** Based on shares in issue at 22 December 2023 of 47,390,993 (14 December 2022 of 47,227,993).
The proposed interim dividend has not been included as a liability in the financial statements.
5 | Ganancias por acción |
Los cálculos de utilidad por acción se basan en las siguientes utilidades y número de acciones:
6 meses terminados | 6 meses terminados | Año terminado | |
31 de diciembre 2023 | 31 de diciembre 2022 | 30 de junio de 2023 | |
(No auditado) | (No auditado) | (auditado) | |
£000 | £000 | £000 | |
Retained (loss)/profit for the period attributable to equity holders of the parent | 3,082 | 1,506 | 4,461 |
Acciones | Acciones | Acciones | |
'000 | '000 | '000 | |
Número | Número | Número | |
Número promedio ponderado de acciones ordinarias a efectos de la utilidad básica por acción | 47,420 | 47,227 | 47,247 |
Compartir opciones | 1,404 | 723 | 111 |
48,824 | 47,950 | 47,358 | |
Utilidad por acción ordinaria | |||
Básico (peniques) | 6.50p | 3.19p | 9.44p |
Diluido (peniques) | 6.31p | 3.14p | 9.34p |
000 £ | 000 £ | 000 £ | |
Ganancia acumulada del ejercicio atribuible a los accionistas de la controladora | 3,082 | 1,506 | 4,461 |
Ajustes: | |||
Deterioro de activos intangibles | - | - | - |
Pagos basados en acciones | 691 | 688 | 1,061 |
Impuesto sobre pagos basados en acciones | 341 | - | (483) |
Ajustes netos | 1,032 | 688 | 578 |
Ingresos ajustados | 4,114 | 2,194 | 5,039 |
Ganancias básicas ajustadas por acción ordinaria (peniques) | 8.68p | 4.65p | 10.67p |
RNS puede usar su dirección IP para confirmar el cumplimiento de los términos y condiciones, para analizar cómo interactúa con la información contenida en esta comunicación y para compartir dicho análisis de forma anónima con otros como parte de nuestros servicios comerciales. Para obtener más información sobre cómo RNS y la Bolsa de Valores de Londres utilizan los datos personales que nos proporciona, consulte nuestra Política de privacidad.