Financial Ratios Life Science REIT plc

Equities

LABS

GB00BP5X4Q29

Residential REITs

Delayed London S.E. Other stock markets 02:30:00 2026-04-20 am EDT			5-day change	1st Jan Change
43.10 ^GBX	-.--%		+6.42%	+9.39%

Apr. 21	British Land raises earnings guidance after Life Science REIT deal	AN
Apr. 21	Stocks rise, British Land forecasts guidance beat	AN

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Published financial data: LIFE SCIENCE REIT PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024
Rental Revenues	1.28M	13.12M	15.48M	16.36M
Other Revenues, Total	-	2.58M	4.46M	3.95M
Total Revenues	1.28M	15.71M	19.94M	20.31M
Property Expenses	-	4.77M	6.12M	5.88M
Selling General & Admin Expenses, Total	2M	5.61M	5.25M	4.84M
Total Operating Expenses	2M	10.38M	11.37M	10.72M
Operating Income (REIT / Utility Template)	-725K	5.33M	8.58M	9.59M
Interest Expense, Total	-	-3.78M	-9.6M	-10.39M
Interest and Investment Income	16.8K	1.1M	3.66M	4.01M
Net Interest Expenses	16.8K	-2.68M	-5.95M	-6.38M
Other Non Operating Income (Expenses)	-	2.16M	152K	195K
EBT, Excl. Unusual Items	-708K	4.8M	2.78M	3.4M
Gain (Loss) on Sale of Assets	-	-	-317K	-
Asset Writedown	19.29M	-31.31M	-22.85M	-17.38M
Other Unusual Items	-	-957K	-1.47M	-
EBT, Incl. Unusual Items	18.58M	-27.47M	-21.85M	-13.98M
Income Tax Expense	-	146K	-146K	-
Earnings From Continuing Operations	18.58M	-27.61M	-21.71M	-13.98M
Net Income to Company	18.58M	-27.61M	-21.71M	-13.98M
Net Income - (IS)	18.58M	-27.61M	-21.71M	-13.98M
Net Income to Common Incl Extra Items	18.58M	-27.61M	-21.71M	-13.98M
Net Income to Common Excl. Extra Items	18.58M	-27.61M	-21.71M	-13.98M
Per Share Items
Net EPS - Basic	0.05	-0.08	-0.06	-0.04
Basic EPS - Continuing Operations	0.05	-0.08	-0.06	-0.04
Basic Weighted Average Shares Outstanding	350M	350M	350M	350M
Net EPS - Diluted	0.05	-0.08	-0.06	-0.04
Diluted EPS - Continuing Operations	0.05	-0.08	-0.06	-0.04
Diluted Weighted Average Shares Outstanding	350M	350M	350M	350M
Normalized Basic EPS	-0	0.01	0	0.01
Normalized Diluted EPS	-0	0.01	0	0.01
Dividend Per Share	-	0.04	0.02	0.01
Payout Ratio	-	-12.68	-64.5	-50.08
Supplemental Items
EBITA	-725K	5.33M	8.58M	9.59M
EBIT	-725K	5.33M	8.58M	9.59M
Total Revenues (As Reported)	-	15.71M	19.94M	20.31M
Effective Tax Rate - (Ratio)	-	-0.53	0.67	-
Normalized Net Income	-442K	3M	1.74M	2.12M
Interest Capitalized	-	1.8M	3.26M	2.09M
Supplemental Operating Expense Items
General and Administrative Expenses	2M	5.61M	5.25M	4.84M
Net Rental Expense, Total	-	228K	591K	662K
Imputed Operating Lease Interest Expense	-	-	559K	574K
Imputed Operating Lease Depreciation	-	-	32.37K	87.84K

Fiscal Period: December	2021	2022	2023	2024
Assets
Net Property Plant And Equipment	192M	388M	382M	385M
Total Real Estate Assets	192M	388M	382M	385M
Cash And Equivalents	166M	45.61M	14.34M	5.57M
Accounts Receivable, Total	630K	1.13M	2.06M	2.33M
Other Receivables	1.25M	2.53M	2.19M	719K
Investment In Debt and Equity Securities	-	3.87M	4M	-
Other Current Assets, Total	1.39M	4M	2.4M	1.14M
Trading Asset Securities, Total	-	432K	-	2.38M
Other Long-Term Assets, Total	-	2.7M	3.41M	3.83M
Total Assets	361M	448M	411M	401M
Liabilities
Current Portion of Long-Term Debt	-	35.74M	-	-
Long-Term Debt	-	74.09M	108M	122M
Accounts Payable, Total	-	-	-	761K
Accrued Expenses, Total	1.51M	4.71M	3.9M	3.33M
Unearned Revenue, Current	4.94M	3.69M	3.69M	4.22M
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	4.38M	6.3M	6.86M	4.04M
Other Non Current Liabilities	-	3.84M	4.6M	3.83M
Total Liabilities	10.82M	128M	127M	138M
Common Stock, Total	3.5M	3.5M	3.5M	3.5M
Additional Paid In Capital	339M	-	-	-
Retained Earnings	7.74M	-19.87M	-41.58M	-55.56M
Comprehensive Income and Other	-	336M	322M	315M
Total Common Equity	351M	319M	284M	263M
Total Equity	351M	319M	284M	263M
Total Liabilities And Equity	361M	448M	411M	401M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	350M	350M	350M	350M
ECS Total Common Shares Outstanding	350M	350M	350M	350M
Book Value / Share	1	0.91	0.81	0.75
Tangible Book Value	351M	319M	284M	263M
Tangible Book Value Per Share	1	0.91	0.81	0.75
Total Debt	0	110M	108M	122M
Net Debt	-166M	63.79M	93.58M	114M
Debt Equivalent Oper. Leases	-	1.82M	4.73M	5.3M
Account Code - Inventory Valuation	3	3	3	3

Fiscal Period: December	2021	2022	2023	2024
Net Income	18.58M	-27.61M	-21.71M	-13.98M
Total Asset Writedown	-19.29M	31.31M	22.85M	17.38M
Change in Accounts Receivable	-7.61M	-8.14M	-5.18M	3.91M
Change in Other Net Operating Assets (Collected)	17.02M	2.68M	4.22M	-576K
Other Operating Activities	-214K	673K	7.43M	6.19M
Cash from Operations	8.49M	-1.09M	7.62M	12.92M
Acquisition of Real Estate Assets, Total	-436M	-187M	-24.03M	-20.41M
Sale of Real Estate Assets, Total	-	-	9.17M	-
Net Sale / Acquisition of Real Estate Assets	-436M	-187M	-14.86M	-20.41M
Other Investing Activities, Total	16.8K	677K	3.22M	4.06M
Cash from Investing	-436M	-186M	-11.64M	-16.35M
Long-Term Debt Issued, Total	-	101M	143M	14M
Total Debt Issued	-	101M	143M	14M
Long-Term Debt Repaid, Total	-	-26.26M	-145M	-
Total Debt Repaid	-	-26.26M	-145M	-
Issuance of Common Stock	840M	-	-	-
Common Dividends Paid	-	-3.5M	-14M	-7M
Common & Preferred Stock Dividends Paid	-	-3.5M	-14M	-7M
Other Financing Activities, Total	-14.54M	-4.39M	-10.45M	-12.34M
Cash from Financing	825M	67.11M	-27.24M	-5.34M
Net Change in Cash	398M	-120M	-31.26M	-8.77M
Supplemental Items
Cash Interest Paid	-	2.07M	9.47M	12.34M
Net Debt Issued / Repaid	-	75M	-2.78M	14M
Levered Free Cash Flow	-	-7.19M	-23.93M	-19.4M
Unlevered Free Cash Flow	-	-4.83M	-17.93M	-12.91M
Change In Net Working Capital	-	518K	-747K	-378K

Fiscal Period: December	2021	2022	2023	2024
Profitability
Return on Assets	-	0.82	1.25	1.48
Return on Total Capital	-	0.85	1.31	1.54
Return On Equity %	-	-8.24	-7.2	-5.11
Return on Common Equity	-	-8.24	-7.2	-5.11
Margin Analysis
Gross Profit Margin %	100	69.64	69.33	71.03
SG&A Margin	156.77	35.71	26.32	23.82
EBITA Margin %	-56.77	33.93	43	47.2
EBIT Margin %	-56.77	33.93	43	47.2
Income From Continuing Operations Margin %	1.46K	-175.81	-108.85	-68.82
Net Income Margin %	1.46K	-175.81	-108.85	-68.82
Net Avail. For Common Margin %	1.46K	-175.81	-108.85	-68.82
Normalized Net Income Margin	-34.66	19.11	8.71	10.46
Levered Free Cash Flow Margin	-	-45.79	-119.99	-95.55
Unlevered Free Cash Flow Margin	-	-30.74	-89.9	-63.57
Asset Turnover
Asset Turnover	-	0.04	0.05	0.05
Fixed Assets Turnover	-	0.05	0.05	0.05
Receivables Turnover (Average Receivables)	-	14.85	9.68	7.44
Short Term Liquidity
Current Ratio	15.64	1.06	1.45	0.98
Quick Ratio	15.51	0.99	1.29	0.89
Operating Cash Flow to Current Liabilities	0.78	-0.02	0.53	1.05
Days Sales Outstanding (Average Receivables)	-	24.59	37.7	49.21
Long Term Solvency
Total Debt/Equity	-	34.38	38.03	46.52
Total Debt / Total Capital	-	25.58	27.55	31.75
LT Debt/Equity	-	23.19	38.03	46.52
Long-Term Debt / Total Capital	-	17.26	27.55	31.75
Total Liabilities / Total Assets	2.99	28.67	30.91	34.5
EBIT / Interest Expense	-	1.41	0.89	0.92
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	1.13K	26.97	1.84
Gross Profit, 1 Yr. Growth %	-	756.59	26.41	4.33
EBITA, 1 Yr. Growth %	-	-835.24	60.93	11.62
EBIT, 1 Yr. Growth %	-	-835.24	60.93	11.62
Earnings From Cont. Operations, 1 Yr. Growth %	-	-248.63	-21.39	-35.61
Net Income, 1 Yr. Growth %	-	-248.63	-21.39	-35.61
Diluted EPS Before Extra, 1 Yr. Growth %	-	-249.62	-21.5	-35.5
Normalized Net Income, 1 Yr. Growth %	-	-778.25	-42.11	21.74
Net Property, Plant and Equip., 1 Yr. Growth %	-	101.67	-1.35	0.76
Accounts Receivable, 1 Yr. Growth %	-	78.43	82.26	12.98
Total Assets, 1 Yr. Growth %	-	23.91	-8.29	-2.32
Common Equity, 1 Yr. Growth %	-	-8.88	-11.18	-7.39
Tangible Book Value, 1 Yr. Growth %	-	-8.88	-11.18	-7.39
Cash From Operations, 1 Yr. Growth %	-	-112.81	-799.91	69.68
Capital Expenditures, 1 Yr. Growth %	-	-	214.54	-19.78
Levered Free Cash Flow, 1 Yr. Growth %	-	-	232.71	-18.88
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	271.28	-27.95
Dividend Per Share, 1 Yr. Growth %	-	-	-50	-50
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	295.21	13.71
Gross Profit, 2 Yr. CAGR %	-	-	229.06	14.84
EBITA, 2 Yr. CAGR %	-	-	243.98	34.12
EBIT, 2 Yr. CAGR %	-	-	243.98	34.12
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	8.09	-28.85
Net Income, 2 Yr. CAGR %	-	-	8.09	-28.85
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	8.38	-28.84
Normalized Net Income, 2 Yr. CAGR %	-	-	98.16	-15.87
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	41.05	-0.3
Accounts Receivable, 2 Yr. CAGR %	-	-	80.33	43.5
Total Assets, 2 Yr. CAGR %	-	-	6.6	-5.35
Common Equity, 2 Yr. CAGR %	-	-	-10.04	-9.3
Tangible Book Value, 2 Yr. CAGR %	-	-	-10.04	-9.3
Cash From Operations, 2 Yr. CAGR %	-	-	-5.3	244.61
Capital Expenditures, 2 Yr. CAGR %	-	-	-	58.85
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	64.26
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	63.52
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-50
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	151.49
Gross Profit, 3 Yr. CAGR %	-	-	-	124.38
EBITA, 3 Yr. CAGR %	-	-	-	136.49
EBIT, 3 Yr. CAGR %	-	-	-	136.49
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-9.05
Net Income, 3 Yr. CAGR %	-	-	-	-9.05
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-8.84
Normalized Net Income, 3 Yr. CAGR %	-	-	-	68.7
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	26.09
Accounts Receivable, 3 Yr. CAGR %	-	-	-	54.31
Total Assets, 3 Yr. CAGR %	-	-	-	3.54
Common Equity, 3 Yr. CAGR %	-	-	-	-9.16
Tangible Book Value, 3 Yr. CAGR %	-	-	-	-9.16
Cash From Operations, 3 Yr. CAGR %	-	-	-	15.02