Income Statement Chesnara plc

Equities

CSN

GB00B00FPT80

Life & Health Insurance

Market Closed - London S.E. Other stock markets 11:35:10 2026-02-13 am EST			5-day change	1st Jan Change
307.00 ^GBX	-0.65%		-0.65%	+1.99%

Feb. 06	Finseta hires former Chesnara finance exec to be interim CFO	AN
Feb. 06	Finseta plc Announces Chief Financial Officer Changes	CI

7918eec60293e0d07ba59793c7f.2uDEN51vVF3igKVMElw2eTay1wr8tHO87f7DdL6jS6U.kJG9XashGi-y9NEvXmsHNkOLokTJ3Rrdjq76M-z6M--xtoljzyszEKHNyg

Published financial data: CHESNARA PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Premiums and Annuity Revenues	250M	196M	273M	228M	262M
Total Interest And Dividend Income	47.73M	46.18M	70.92M	-299M	-331M
Gain (Loss) on Sale of Investments, Total (Rev)	207M	1.13B	-1.55B	1.01B	1.27B
Other Revenues, Total	128M	131M	133M	-573M	-830M
Total Revenues	633M	1.5B	-1.07B	370M	372M
Policy Benefits	475M	1.37B	-1.07B	176M	216M
Policy Acquisition / Underwriting Costs, Total	32.17M	32.21M	56.69M	3.4M	3.6M
Amortization of Goodwill and Intangible Assets - (IS)	63K	55K	45K	-	-
Selling General & Admin Expenses, Total	70.95M	67.92M	83.4M	-	-
Other Operating Expenses	368K	328K	307K	186M	134M
Total Operating Expenses	578M	1.47B	-931M	365M	354M
Operating Income	55.09M	31.16M	-143M	4.9M	18.2M
Interest Expense, Total	-2.3M	-2.27M	-10.55M	-11M	-11.1M
Income (Loss) on Equity Invest.	-	-	-	-	-
EBT, Excl. Unusual Items	52.8M	28.88M	-153M	-6.1M	7.1M
Total Merger & Related Restructuring Charges	-	-	-1.7M	-	-
Impairment of Goodwill	-	-	-	-	-
Asset Writedown	-28.6M	21K	-7.44M	1.2M	13.7M
Other Unusual Items	388K	-93K	15.36M	6.7M	-
EBT, Incl. Unusual Items	24.58M	28.81M	-147M	1.8M	20.8M
Income Tax Expense	3.39M	1.52M	-48.57M	-16.9M	16.9M
Earnings From Continuing Operations	21.19M	27.29M	-98.33M	18.7M	3.9M
Net Income to Company	21.19M	27.29M	-98.33M	18.7M	3.9M
Net Income - (IS)	21.19M	27.29M	-98.33M	18.7M	3.9M
Net Income to Common Incl Extra Items	21.19M	27.29M	-98.33M	18.7M	3.9M
Net Income to Common Excl. Extra Items	21.19M	27.29M	-98.33M	18.7M	3.9M
Per Share Items
Net EPS - Basic	0.14	0.18	-0.65	0.12	0.03
Basic EPS - Continuing Operations	0.14	0.18	-0.65	0.12	0.03
Basic Weighted Average Shares Outstanding	150M	150M	150M	151M	151M
Net EPS - Diluted	0.14	0.18	-0.65	0.12	0.03
Diluted EPS - Continuing Operations	0.14	0.18	-0.65	0.12	0.03
Diluted Weighted Average Shares Outstanding	151M	152M	150M	152M	153M
Normalized Basic EPS	0.22	0.12	-0.64	-0.03	0.03
Normalized Diluted EPS	0.22	0.12	-0.64	-0.03	0.03
Dividend Per Share	0.22	0.23	0.23	0.24	0.25
Payout Ratio	152.39	121.92	-34.88	189.3	935.9
Supplemental Items
EBITDA	55.79M	31.96M	-142M	13.2M	24.8M
EBITA	55.16M	31.21M	-143M	12.4M	23.9M
EBIT	55.09M	31.16M	-143M	4.9M	18.2M
EBITDAR	56.54M	32.72M	-141M	13.3M	-
Total Revenues (As Reported)	638M	1.51B	-1.07B	-	-
Effective Tax Rate - (Ratio)	13.81	5.27	33.06	-938.89	81.25
Total Current Taxes	8.04M	4.19M	6.66M	-7.5M	700K
Total Deferred Taxes	-4.64M	-2.67M	-55.23M	-9.4M	16.2M
Normalized Net Income	33M	18.05M	-95.7M	-3.81M	4.44M
Interest on Long-Term Debt	55K	95K	28K	-	-
Non-Cash Pension Expense	-	-	-	-	-
Supplemental Operating Expense Items
General and Administrative Expenses	70.95M	67.92M	83.4M	-	-
Net Rental Expense, Total	747K	765K	697K	100K	-
Imputed Operating Lease Interest Expense	168K	230K	448K	41.66K	-
Imputed Operating Lease Depreciation	579K	535K	249K	58.34K	-
Stock-Based Comp., Other (Total)	492K	593K	869K	700K	2M
Total Stock-Based Compensation	492K	593K	869K	700K	2M

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Investment In Equity and Preferred Securities, Total	-	-	-	-	-
Trading Asset Securities, Total	7.82B	7.84B	9.17B	9.81B	9.94B
Real Estate Owned	1.12M	1.07M	94.48M	88.1M	91.7M
Mortgage Loans	345M	294M	305M	367M	347M
Total investments	8.17B	8.14B	9.57B	10.26B	10.38B
Cash And Equivalents	105M	70.09M	175M	146M	138M
Reinsurance Recoverable - (IS)	210M	273M	218M	186M	170M
Other Receivables - (Insurance Template)	49.61M	34.2M	34.5M	48M	58M
Deferred Policy Acquisition Costs - (BS)	69.05M	63.33M	62.8M	-	-
Separate Account Assets	332M	991M	1.13B	1.28B	1.83B
Gross Property Plant And Equipment	14.11M	14.46M	19.04M	20.6M	19.5M
Accumulated Depreciation	-5.4M	-6.63M	-11.15M	-12.2M	-11.7M
Net Property Plant And Equipment	8.72M	7.83M	7.89M	8.4M	7.8M
Goodwill	-	-	-	-	-
Other Intangibles, Total	8.92M	9.2M	9.57M	96.4M	87.2M
Other Current Assets, Total	50.85M	51.27M	48.25M	46.5M	46.9M
Deferred Tax Assets Long-Term (Collected)	-	-	-	54.6M	38.9M
Other Long-Term Assets, Total	62.01M	50.16M	97.24M	-	-
Total Assets	9.07B	9.69B	11.35B	12.13B	12.76B
Liabilities
Accrued Expenses, Total	11.39M	12.45M	14.55M	16.2M	16M
Insurance And Annuity Liabilities	3.98B	3.86B	3.66B	4.21B	4.1B
Unpaid Claims	72.59M	82.33M	97.48M	19.9M	21M
Unearned Premiums	-	-	-	-	-
Reinsurance Payable - (BS)	2.86M	70.41M	48.82M	17.2M	16.7M
Current Portion of Long-Term Debt	43.35M	36.91M	204M	203M	1.4M
Current Portion of Leases	776K	685K	635K	600K	600K
Short-Term Borrowings	1.64M	256K	19K	200K	800K
Long-Term Debt	23.61M	10.28M	7.65M	4.5M	203M
Long-Term Leases	2.07M	1.33M	598K	600K	-
Separate Account Liability	332M	991M	1.13B	1.28B	1.83B
Current Income Taxes Payable	9.43M	6.53M	4.43M	18.8M	26.5M
Unearned Revenue, Current	390K	331K	719K	200K	200K
Deferred Tax Liability Current	1.49M	395K	82K	-	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	187M	92.56M	153M	5.49B	5.94B
Unearned Revenue Non Current	2.96M	2.48M	1.66M	2.6M	1.1M
Deferred Tax Liability Non-Current	17.6M	15.3M	8.01M	24.3M	24.7M
Other Non Current Liabilities	3.89B	4.04B	5.69B	482M	265M
Total Liabilities	8.58B	9.23B	11.02B	11.77B	12.44B
Common Stock, Total	43.77M	7.5M	7.5M	7.5M	7.5M
Additional Paid In Capital	142M	142M	142M	142M	142M
Retained Earnings	270M	265M	133M	167M	136M
Treasury Stock	-	-	-	-	-
Comprehensive Income and Other	30.77M	43.53M	49.99M	42.8M	27.9M
Total Common Equity	487M	458M	333M	360M	314M
Total Equity	487M	458M	333M	360M	314M
Total Liabilities And Equity	9.07B	9.69B	11.35B	12.13B	12.76B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	150M	150M	150M	151M	151M
ECS Total Common Shares Outstanding	150M	150M	150M	151M	151M
Book Value / Share	3.25	3.05	2.22	2.39	2.08
Tangible Book Value	478M	449M	324M	264M	227M
Tangible Book Value Per Share	3.19	2.99	2.15	1.75	1.5
Total Debt	71.44M	49.46M	213M	209M	206M
Net Debt	-33.91M	-20.63M	37.93M	63.3M	68.2M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	-	-
Debt Equivalent Oper. Leases	5.98M	6.12M	5.58M	800K	-
Equity Method Investments, Total	-	-	-	-	-
Account Code - Inventory Valuation	3	3	3	3	3
Full Time Employees	340	339	419	366	386

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	21.19M	27.29M	-98.33M	18.7M	3.9M
Depreciation, Depletion & Amortization	1.39M	1.49M	1.39M	1.6M	1.7M
Amortization of Goodwill and Intangible Assets - (CF)	63K	55K	45K	7.5M	5.7M
Total Depreciation, Depletion & Amortization	1.46M	1.54M	1.44M	9.1M	7.4M
Amortization of Deferred Charges, Total	1.29M	1.38M	1.78M	2M	2.7M
(Gain) Loss on Sale of Investments - (CF)	-138M	-991M	1.22B	-1.02B	-1.29B
Total Asset Writedown	28.64M	-	-	21M	-
Amort. Of Deferred Policy Acq. Costs - (CF)	22.41M	21.55M	26.83M	7.6M	7.7M
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Stock-Based Compensation (CF)	492K	593K	867K	700K	2M
Change in Accounts Receivable	6.76M	5.98M	11.69M	-	-
Reinsurance Recoverable - (CF)	-6.98M	-37.75M	54.01M	7.8M	14.8M
Reinsurance Payable - (CF)	-523K	67.77M	-21.56M	-	-
Change in insurance Reserves / Liabilities	241M	51.24M	-405M	93.7M	35.7M
Change in Other Net Operating Assets (Collected)	-112M	891M	-799M	843M	1.27B
Other Operating Activities	-12.68M	-13.4M	-62.87M	-14.8M	-21.1M
Cash from Operations	52.5M	26.6M	-71.12M	-34.9M	38.6M
Capital Expenditure	-857K	-3.64M	-1.11M	-800K	-800K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-	55.56M	30.3M	-
Divestitures	-	-	-	-	5.8M
Purchase / Sale of Intangible Assets	2.73M	-	-2.4M	-	-
Cash from Investing	1.88M	-3.64M	52.05M	29.5M	5M
Long-Term Debt Issued, Total	-	-	199M	-	-
Total Debt Issued	-	-	199M	-	-
Long-Term Debt Repaid, Total	-26.79M	-16.7M	-37.48M	-4.5M	-2.9M
Total Debt Repaid	-26.79M	-16.7M	-37.48M	-4.5M	-2.9M
Issuance of Common Stock	33K	-	253K	200K	-
Common Dividends Paid	-32.29M	-33.28M	-34.3M	-35.4M	-36.5M
Common & Preferred Stock Dividends Paid	-32.29M	-33.28M	-34.3M	-35.4M	-36.5M
Other Financing Activities, Total	-2.3M	-2.27M	-5.8M	-10.1M	-10.3M
Cash from Financing	-61.34M	-52.25M	121M	-49.8M	-49.7M
Foreign Exchange Rate Adjustments	3.9M	-4.59M	3.28M	-3.6M	-2.6M
Net Change in Cash	-3.08M	-33.88M	105M	-58.8M	-8.7M
Supplemental Items
Cash Interest Paid	2.3M	2.27M	5.8M	10.1M	10.3M
Cash Income Tax Paid (Refund)	6.46M	9.8M	12.12M	10.5M	37.1M
Net Debt Issued / Repaid	-26.79M	-16.7M	161M	-4.5M	-2.9M
Levered Free Cash Flow	-258M	341M	-1.41B	681M	932M
Unlevered Free Cash Flow	-257M	342M	-1.4B	688M	939M
Change In Net Working Capital	319M	-301M	1.34B	-667M	-908M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	0.4	0.21	-0.85	0.03	0.09
Return on Total Capital	6.12	3.65	-16.91	0.52	2.09
Return On Equity %	4.4	5.78	-24.85	5.03	1.16
Return on Common Equity	4.4	5.78	-24.85	5.03	1.16
Margin Analysis
Gross Profit Margin %	19.98	6.63	5.48	51.56	40.94
SG&A Margin	11.21	4.53	-7.77	-	-
EBITDA Margin %	8.81	2.13	13.21	3.57	6.67
EBITA Margin %	8.71	2.08	13.28	3.36	6.43
EBIT Margin %	8.7	2.08	13.28	1.33	4.9
Income From Continuing Operations Margin %	3.35	1.82	9.16	5.06	1.05
Net Income Margin %	3.35	1.82	9.16	5.06	1.05
Net Avail. For Common Margin %	3.35	1.82	9.16	5.06	1.05
Normalized Net Income Margin	5.21	1.2	8.91	-1.03	1.19
Levered Free Cash Flow Margin	-40.77	22.73	130.98	184.44	250.63
Unlevered Free Cash Flow Margin	-40.54	22.82	130.37	186.3	252.49
Asset Turnover
Asset Turnover	0.07	0.16	-0.1	0.03	0.03
Fixed Assets Turnover	80.35	181.3	-136.55	45.34	45.9
Receivables Turnover (Average Receivables)	147.62	35.96	71.73	-10.52	-7.16
Short Term Liquidity
Current Ratio	13.99	9.11	9.18	1.14	1.19
Quick Ratio	13.84	8.99	9.09	1.13	1.18
Operating Cash Flow to Current Liabilities	0.09	0.03	-0.07	-0	0
Days Sales Outstanding (Average Receivables)	2.48	10.15	5.09	-34.7	-51.11
Average Days Payable Outstanding	219.61	134.11	-242.46	2.54K	1.21K
Long Term Solvency
Total Debt/Equity	14.67	10.8	64.01	58.16	65.59
Total Debt / Total Capital	12.79	9.74	39.03	36.77	39.61
LT Debt/Equity	5.27	2.53	2.48	1.42	64.69
Long-Term Debt / Total Capital	4.6	2.29	1.51	0.9	39.07
Total Liabilities / Total Assets	94.63	95.27	97.07	97.03	97.54
EBIT / Interest Expense	23.96	13.71	-13.51	0.45	1.64
EBITDA / Interest Expense	24.6	14.39	-13.38	1.27	2.31
(EBITDA - Capex) / Interest Expense	24.23	12.79	-13.48	1.2	2.23
Total Debt / EBITDA	1.26	1.51	-1.51	14.95	8.05
Net Debt / EBITDA	-0.6	-0.63	-0.27	4.52	2.66
Total Debt / (EBITDA - Capex)	1.28	1.7	-1.5	15.86	8.31
Net Debt / (EBITDA - Capex)	-0.61	-0.71	-0.27	4.8	2.75
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-56.08	136.91	-171.57	53.57	0.62
Gross Profit, 1 Yr. Growth %	-24.12	-21.36	-159.14	250.18	-20.06
EBITDA, 1 Yr. Growth %	-42.82	-42.72	-543.65	-123.53	89.31
EBITA, 1 Yr. Growth %	-43.16	-43.41	-556.65	-121.83	94.31
EBIT, 1 Yr. Growth %	-43.18	-43.45	-557.6	-107.66	279.17
Earnings From Cont. Operations, 1 Yr. Growth %	-73.22	28.8	-460.27	-155.49	-79.03
Net Income, 1 Yr. Growth %	-73.22	28.8	-460.27	-155.49	-79.03
Normalized Net Income, 1 Yr. Growth %	-44.59	-45.29	-630.11	-91.81	-214.52
Diluted EPS Before Extra, 1 Yr. Growth %	-73.26	28.3	-463.62	-154.79	-79.41
Net Property, Plant and Equip., 1 Yr. Growth %	23.78	-10.19	0.82	6.33	-7.14
Accounts Receivable, 1 Yr. Growth %	-54.62	-55.43	30.54	129.27	7.53
Total Assets, 1 Yr. Growth %	8.69	6.86	17.2	7.77	5.16
Common Equity, 1 Yr. Growth %	2.43	-5.93	-27.29	-6.3	-12.64
Tangible Book Value, 1 Yr. Growth %	1.94	-6.1	-27.93	2.13	-13.78
Cash From Operations, 1 Yr. Growth %	-211	-49.34	-367.41	-16.9	-210.6
Capital Expenditures, 1 Yr. Growth %	774.49	324.27	-69.58	-27.27	0
Levered Free Cash Flow, 1 Yr. Growth %	-55.05	-232.09	-512.45	-86.7	-308.24
Unlevered Free Cash Flow, 1 Yr. Growth %	-55.17	-233.38	-508.81	-86.58	-313.07
Dividend Per Share, 1 Yr. Growth %	3	3.01	3.01	2.96	3
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	423.96	2	30.21	-50.37	24.31
Gross Profit, 2 Yr. CAGR %	11.14	-22.75	-31.8	38.39	67.27
EBITDA, 2 Yr. CAGR %	30.78	-42.77	59.42	-35.73	-33.51
EBITA, 2 Yr. CAGR %	31.34	-43.28	60.75	-36.97	-35.13
EBIT, 2 Yr. CAGR %	31.44	-43.31	60.86	-60.34	-46.67
Earnings From Cont. Operations, 2 Yr. CAGR %	-6.28	-41.27	115.41	-17.23	-65.98
Net Income, 2 Yr. CAGR %	-6.28	-41.27	115.41	-17.23	-65.98
Normalized Net Income, 2 Yr. CAGR %	40.03	-44.94	70.3	-54.04	-69.13
Diluted EPS Before Extra, 2 Yr. CAGR %	-6.39	-41.43	115.99	-17.37	-66.48
Net Property, Plant and Equip., 2 Yr. CAGR %	42.5	5.44	-4.84	3.58	-0.64
Accounts Receivable, 2 Yr. CAGR %	-37.89	22.28	-23.72	50.41	56.17
Total Assets, 2 Yr. CAGR %	7.69	7.77	11.91	11.9	6.46
Common Equity, 2 Yr. CAGR %	4.55	-1.84	-17.3	-11.37	-9.53
Tangible Book Value, 2 Yr. CAGR %	4.41	-2.16	-17.74	-23.39	-6.16
Cash From Operations, 2 Yr. CAGR %	-6.9	-25.01	16.39	14.55	-4.13
Capital Expenditures, 2 Yr. CAGR %	-	509.11	13.6	-53.09	-14.72
Levered Free Cash Flow, 2 Yr. CAGR %	58.65	-22.95	133.41	41.38	-57.35
Unlevered Free Cash Flow, 2 Yr. CAGR %	60.35	-22.67	133.51	41.8	-57.22
Dividend Per Share, 2 Yr. CAGR %	3.03	3.01	3.01	2.99	2.98
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-8.88	302.16	-9.36	-16.43	-37.18
Gross Profit, 3 Yr. CAGR %	-4.26	-0.96	-29.33	14.63	15.23
EBITDA, 3 Yr. CAGR %	-8.81	-0.68	13.27	-38.15	-8.11
EBITA, 3 Yr. CAGR %	-8.87	-0.8	13.67	-39.19	-8.51
EBIT, 3 Yr. CAGR %	-8.86	-0.77	13.71	-55.36	-16.41
Earnings From Cont. Operations, 3 Yr. CAGR %	-35.35	4.2	7.51	-4.08	-47.72
Net Income, 3 Yr. CAGR %	-35.35	4.2	7.51	-4.08	-47.72
Normalized Net Income, 3 Yr. CAGR %	-8.66	2.37	17.13	-51.29	-37.36
Diluted EPS Before Extra, 3 Yr. CAGR %	-35.44	3.98	7.65	-4.32	-48.08
Net Property, Plant and Equip., 3 Yr. CAGR %	26.3	22.18	3.88	-1.23	-0.13
Accounts Receivable, 3 Yr. CAGR %	-36.7	8.32	24.97	0.28	34.01
Total Assets, 3 Yr. CAGR %	2.4	7.41	10.82	10.19	9.61
Common Equity, 3 Yr. CAGR %	2.55	0.93	-11.19	-9.59	-11.8
Tangible Book Value, 3 Yr. CAGR %	2.51	0.78	-11.64	-18.01	-20.31
Cash From Operations, 3 Yr. CAGR %	-4.09	-23.99	14.57	-12.72	13.22
Capital Expenditures, 3 Yr. CAGR %	39.75	-	124.31	-2.27	-39.63
Levered Free Cash Flow, 3 Yr. CAGR %	-44.66	49.25	34.79	38.21	39.82
Unlevered Free Cash Flow, 3 Yr. CAGR %	-44.73	50.8	34.71	38.93	39.97
Dividend Per Share, 3 Yr. CAGR %	3.01	3.02	3.01	2.99	2.99
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	16.72	17.6	5.1	74.16	-23.74
Gross Profit, 5 Yr. CAGR %	13.38	1.75	-16.41	13.22	-1.8
EBITDA, 5 Yr. CAGR %	17.14	-7.79	14.02	-16.55	-23.96
EBITA, 5 Yr. CAGR %	17.06	-8.16	14.36	-17.26	-24.44
EBIT, 5 Yr. CAGR %	17.24	-8.13	14.39	-31.24	-28.44
Earnings From Cont. Operations, 5 Yr. CAGR %	-11.84	-5	4.63	-4.97	-45.23
Net Income, 5 Yr. CAGR %	-11.84	-5	4.63	-4.97	-45.23
Normalized Net Income, 5 Yr. CAGR %	19.28	-8.27	17.19	-25.69	-40.51
Diluted EPS Before Extra, 5 Yr. CAGR %	-14.89	-8.17	4.66	-5.15	-45.51
Net Property, Plant and Equip., 5 Yr. CAGR %	74.62	72.08	12.78	14.37	2.06
Accounts Receivable, 5 Yr. CAGR %	-9.89	10.88	1.76	23.52	29.19
Total Assets, 5 Yr. CAGR %	11.05	9.71	6.1	9.18	8.87
Common Equity, 5 Yr. CAGR %	10.54	3.09	-5.91	-4.18	-7.94
Tangible Book Value, 5 Yr. CAGR %	10.55	3.05	-6.13	-9.69	-13.49
Cash From Operations, 5 Yr. CAGR %	100.63	-14.9	3.63	-10.44	-3.98
Capital Expenditures, 5 Yr. CAGR %	26.46	-	28.64	-	52.19
Levered Free Cash Flow, 5 Yr. CAGR %	124.07	-8.42	-1.58	46.05	10.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	154.4	-8.27	-1.64	47.13	10.4
Dividend Per Share, 5 Yr. CAGR %	2.98	3.01	3.01	3.01	3