Financial Ratios Persimmon Plc

Equities

PSN

GB0006825383

Homebuilding

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03:29am	UK homebuilders warn Middle East war compounds affordability crisis	RE
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Published financial data: PERSIMMON PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	3.33B	3.61B	3.82B	2.77B	3.2B
Total Revenues	3.33B	3.61B	3.82B	2.77B	3.2B
Cost of Goods Sold, Total	2.43B	2.53B	2.67B	2.25B	2.62B
Gross Profit	894M	1.08B	1.14B	520M	582M
Selling General & Admin Expenses, Total	115M	129M	150M	174M	190M
Other Operating Expenses	-5.4M	-4.2M	-5M	-4.4M	-4.1M
Other Operating Expenses, Total	109M	125M	145M	170M	186M
Operating Income	785M	959M	997M	350M	396M
Interest Expense, Total	-8.6M	-3.6M	-4.1M	-14.8M	-21.2M
Interest And Investment Income	7.2M	9.2M	7.1M	12.3M	3.9M
Net Interest Expenses	-1.4M	5.6M	3M	-2.5M	-17.3M
Other Non Operating Income (Expenses)	-	-	-	-	1.5M
EBT, Excl. Unusual Items	784M	965M	1B	348M	380M
Gain (Loss) On Sale Of Investments	-	-	-	-	-700K
Gain (Loss) On Sale Of Assets	-	2.2M	5.3M	4.2M	5.7M
Other Unusual Items	-	-	-275M	-	-26.3M
EBT, Incl. Unusual Items	784M	967M	731M	352M	359M
Income Tax Expense	145M	180M	170M	96.4M	92M
Earnings From Continuing Operations	638M	787M	561M	255M	267M
Net Income to Company	638M	787M	561M	255M	267M
Net Income - (IS)	638M	787M	561M	255M	267M
Net Income to Common Incl Extra Items	638M	787M	561M	255M	267M
Net Income to Common Excl. Extra Items	638M	787M	561M	255M	267M
Per Share Items
Net EPS - Basic	2	2.47	1.76	0.8	0.84
Basic EPS - Continuing Operations	2	2.47	1.76	0.8	0.84
Basic Weighted Average Shares Outstanding	319M	319M	319M	319M	320M
Net EPS - Diluted	2	2.46	1.74	0.8	0.83
Diluted EPS - Continuing Operations	2	2.46	1.74	0.8	0.83
Diluted Weighted Average Shares Outstanding	320M	320M	322M	321M	323M
Normalized Basic EPS	1.54	1.89	1.96	0.68	0.74
Normalized Diluted EPS	1.53	1.88	1.94	0.68	0.74
Dividend Per Share	2.35	2.35	0.6	0.6	0.6
Payout Ratio	54.93	95.22	133.71	100	71.81
American Depositary Receipts Ratio (ADR)	2	2	2	2	2
Supplemental Items
EBITDA	799M	974M	1.01B	369M	416M
EBITA	785M	959M	997M	350M	396M
EBIT	785M	959M	997M	350M	396M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	18.55	18.58	23.22	27.4	25.62
Current Domestic Taxes	142M	173M	165M	94M	82M
Total Current Taxes	142M	173M	165M	94M	82M
Deferred Domestic Taxes	3.3M	6.7M	5M	2.4M	10M
Total Deferred Taxes	3.3M	6.7M	5M	2.4M	10M
Normalized Net Income	490M	603M	625M	217M	238M
Non-Cash Pension Expense	-600K	-100K	-2.2M	-6.8M	-5.2M
Supplemental Operating Expense Items
Net Rental Expense, Total	-	-	-	-	-
Stock-Based Comp., Other (Total)	6.4M	6.4M	9M	4.5M	14.7M
Total Stock-Based Compensation	6.4M	6.4M	9M	4.5M	14.7M

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	1.23B	1.25B	862M	420M	259M
Total Cash And Short Term Investments	1.23B	1.25B	862M	420M	259M
Accounts Receivable, Total	67.2M	97.8M	161M	148M	120M
Other Receivables	35.6M	47.4M	39.7M	10.9M	31M
Total Receivables	103M	145M	200M	159M	151M
Inventory	2.9B	2.92B	3.46B	3.7B	3.9B
Prepaid Expenses	6.6M	10M	21.6M	27.9M	36.1M
Total Current Assets	4.24B	4.32B	4.55B	4.31B	4.35B
Gross Property Plant And Equipment	196M	206M	235M	265M	278M
Accumulated Depreciation	-105M	-107M	-116M	-124M	-123M
Net Property Plant And Equipment	90.4M	99M	119M	140M	155M
Long-term Investments	2.1M	300K	300K	1M	300K
Goodwill	122M	116M	113M	105M	104M
Other Intangibles, Total	60M	60M	60M	60M	60.8M
Accounts Receivable Long-Term	41.7M	35.7M	29.1M	27.2M	25.7M
Deferred Tax Assets Long-Term	7.7M	9.7M	10.5M	11.5M	9.2M
Other Long-Term Assets, Total	54.6M	149M	156M	134M	131M
Total Assets	4.62B	4.79B	5.03B	4.79B	4.83B
Liabilities
Accounts Payable, Total	206M	227M	369M	313M	278M
Accrued Expenses, Total	331M	288M	256M	238M	223M
Current Portion of Leases	-	-	-	-	1.6M
Current Income Taxes Payable	-	-	-	100K	-
Unearned Revenue Current, Total	47.8M	25.8M	-	-	-
Other Current Liabilities	290M	344M	467M	398M	421M
Total Current Liabilities	875M	885M	1.09B	949M	923M
Long-Term Leases	9.6M	8.8M	10.9M	12.9M	12.9M
Deferred Tax Liability Non Current	22.9M	54.6M	72.1M	64.9M	73.1M
Other Non Current Liabilities	198M	218M	420M	343M	318M
Total Liabilities	1.1B	1.17B	1.59B	1.37B	1.33B
Common Stock, Total	31.9M	31.9M	31.9M	31.9M	32M
Additional Paid In Capital	22.3M	24.9M	25.6M	25.6M	25.6M
Retained Earnings	2.95B	3.06B	2.87B	2.85B	2.94B
Comprehensive Income and Other	513M	513M	513M	513M	513M
Total Common Equity	3.52B	3.63B	3.44B	3.42B	3.51B
Total Equity	3.52B	3.63B	3.44B	3.42B	3.51B
Total Liabilities And Equity	4.62B	4.79B	5.03B	4.79B	4.83B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	319M	319M	319M	319M	320M
ECS Total Common Shares Outstanding	319M	319M	319M	319M	320M
Book Value / Share	11.03	11.36	10.77	10.71	10.97
Tangible Book Value	3.34B	3.45B	3.27B	3.25B	3.34B
Tangible Book Value Per Share	10.46	10.81	10.23	10.19	10.45
Total Debt	9.6M	8.8M	10.9M	12.9M	14.5M
Net Debt	-1.22B	-1.24B	-851M	-407M	-244M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-50.6M	-149M	-156M	-127M	-131M
Debt Equivalent Oper. Leases	-	-	-	-	-
Equity Method Investments, Total	2.1M	300K	300K	1M	300K
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	1.72B	1.8B	2.09B	2.1B	2.27B
Inventories - Work In Process, Total	1.09B	1.05B	1.26B	1.43B	1.43B
Inventories - Finished Goods, Total	87.6M	68.4M	107M	166M	211M
Land - (BS)	49.2M	50.1M	54.6M	60.2M	59M
Machinery, Total	147M	156M	180M	204M	219M
Full Time Employees	5.22K	5.2K	5.55K	4.82K	4.73K
Accumulated Allowance for Doubtful Accounts (Supple)	2M	2M	2M	2.2M	2.3M
Order Backlog	1.69B	1.62B	1.04B	1.06B	1.15B

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	638M	787M	561M	255M	267M
Depreciation & Amortization - CF	14.1M	14.5M	15.8M	18.7M	20.1M
Depreciation & Amortization, Total	14.1M	14.5M	15.8M	18.7M	20.1M
(Gain) Loss From Sale Of Asset	-	-	-	-1.6M	-4M
Asset Writedown & Restructuring Costs	4.3M	6.2M	6.6M	7.6M	1.6M
Stock-Based Compensation (CF)	6.4M	6.4M	9M	4.5M	14.7M
Other Operating Activities, Total	-16.4M	-16.5M	269M	11.3M	18.1M
Change In Accounts Receivable	-45.8M	-59.5M	-81.1M	37.5M	12.7M
Change In Inventories	265M	-9.8M	-532M	-235M	-200M
Change In Accounts Payable	-117M	37.4M	141M	-234M	-49.6M
Change in Other Net Operating Assets	16.4M	18.9M	13.3M	5.7M	4.6M
Cash from Operations	766M	785M	402M	-130M	84.9M
Capital Expenditure	-18.9M	-20.9M	-30.5M	-36.4M	-32.3M
Sale of Property, Plant, and Equipment	800K	900K	900K	1M	4.8M
Cash Acquisitions	-	-	-200K	-	-
Investment in Marketable and Equity Securities, Total	-	1.8M	-	-700K	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-6.8M	-17.5M
Cash from Investing	-18.1M	-18.2M	-29.8M	-42.9M	-45M
Long-Term Debt Repaid, Total	-3.6M	-3.3M	-3.3M	-3M	-4M
Total Debt Repaid	-3.6M	-3.3M	-3.3M	-3M	-4M
Issuance of Common Stock	3.1M	2.6M	700K	-	100K
Repurchase of Common Stock	-	-	-700K	-1.2M	-200K
Common Dividends Paid	-351M	-750M	-750M	-255M	-192M
Common & Preferred Stock Dividends Paid	-351M	-750M	-750M	-255M	-192M
Special Dividend Paid	-	-	-	-	-
Other Financing Activities, Total	-6M	-3.8M	-4.1M	-9.2M	-5.5M
Cash from Financing	-357M	-754M	-758M	-269M	-201M
Net Change in Cash	390M	12.5M	-385M	-442M	-162M
Supplemental Items
Cash Interest Paid	4.1M	3.7M	3.3M	4.3M	9.3M
Cash Income Tax Paid (Refund)	228M	186M	164M	71.6M	97.8M
Levered Free Cash Flow	579M	542M	213M	-150M	9.98M
Unlevered Free Cash Flow	585M	545M	215M	-140M	23.22M
Change In Net Working Capital	-92.5M	54.7M	403M	346M	227M
Net Debt Issued / Repaid	-3.6M	-3.3M	-3.3M	-3M	-4M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	10.77	12.73	12.69	4.46	5.15
Return on Total Capital	14.44	16.74	17.6	6.36	7.12
Return On Equity %	18.84	22.04	15.88	7.45	7.71
Return on Common Equity	18.84	22.04	15.88	7.45	7.71
Margin Analysis
Gross Profit Margin %	26.87	30.02	29.94	18.75	18.2
SG&A Margin	3.44	3.57	3.93	6.29	5.95
EBITDA Margin %	24.02	26.96	26.55	13.3	13.01
EBITA Margin %	23.59	26.56	26.14	12.62	12.38
EBIT Margin %	23.59	26.56	26.14	12.62	12.38
Income From Continuing Operations Margin %	19.18	21.8	14.7	9.21	8.34
Net Income Margin %	19.18	21.8	14.7	9.21	8.34
Net Avail. For Common Margin %	19.18	21.8	14.7	9.21	8.34
Normalized Net Income Margin	14.72	16.7	16.39	7.83	7.43
Levered Free Cash Flow Margin	17.41	15.02	5.57	-5.39	0.31
Unlevered Free Cash Flow Margin	17.57	15.09	5.64	-5.06	0.73
Asset Turnover
Asset Turnover	0.73	0.77	0.78	0.56	0.67
Fixed Assets Turnover	38.61	38.13	35.07	21.41	21.69
Receivables Turnover (Average Receivables)	56.8	43.76	29.53	17.97	23.89
Inventory Turnover (Average Inventory)	0.8	0.87	0.84	0.63	0.69
Short Term Liquidity
Current Ratio	4.85	4.88	4.17	4.54	4.71
Quick Ratio	1.53	1.57	0.97	0.61	0.44
Operating Cash Flow to Current Liabilities	0.88	0.89	0.37	-0.14	0.09
Days Sales Outstanding (Average Receivables)	6.44	8.34	12.36	20.31	15.32
Days Outstanding Inventory (Average Inventory)	455.5	420.51	435.79	580.29	531.46
Average Days Payable Outstanding	36.17	31.09	33.82	49.91	38.32
Cash Conversion Cycle (Average Days)	425.77	397.77	414.34	550.69	508.46
Long Term Solvency
Total Debt/Equity	0.27	0.24	0.32	0.38	0.41
Total Debt / Total Capital	0.27	0.24	0.32	0.38	0.41
LT Debt/Equity	0.27	0.24	0.32	0.38	0.37
Long-Term Debt / Total Capital	0.27	0.24	0.32	0.38	0.37
Total Liabilities / Total Assets	23.9	24.35	31.68	28.6	27.45
EBIT / Interest Expense	91.3	266.39	243.27	23.66	18.69
EBITDA / Interest Expense	92.94	270.42	247.12	24.92	19.64
(EBITDA - Capex) / Interest Expense	90.74	264.61	239.68	22.46	18.11
Total Debt / EBITDA	0.01	0.01	0.01	0.03	0.03
Net Debt / EBITDA	-1.53	-1.27	-0.84	-1.1	-0.59
Total Debt / (EBITDA - Capex)	0.01	0.01	0.01	0.04	0.04
Net Debt / (EBITDA - Capex)	-1.57	-1.3	-0.87	-1.23	-0.64
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-8.8	8.48	5.69	-27.32	15.42
Gross Profit, 1 Yr. Growth %	-20.9	21.18	5.42	-54.48	11.98
EBITDA, 1 Yr. Growth %	-23.39	21.79	4.08	-63.6	12.88
EBITA, 1 Yr. Growth %	-23.77	22.13	4	-64.9	13.17
EBIT, 1 Yr. Growth %	-23.77	22.13	4	-64.9	13.17
Earnings From Cont. Operations, 1 Yr. Growth %	-24.79	23.31	-28.73	-54.47	4.58
Net Income, 1 Yr. Growth %	-24.79	23.31	-28.73	-54.47	4.58
Normalized Net Income, 1 Yr. Growth %	-24.55	23.07	3.71	-65.25	9.44
Diluted EPS Before Extra, 1 Yr. Growth %	-25.05	23.05	-29.03	-54.39	4.03
Accounts Receivable, 1 Yr. Growth %	34.4	45.54	64.21	-7.78	-19.11
Inventory, 1 Yr. Growth %	-8.09	0.67	18.56	6.88	5.45
Net Property, Plant and Equip., 1 Yr. Growth %	10.24	9.51	19.8	18.47	10.04
Total Assets, 1 Yr. Growth %	2.98	3.66	5.05	-4.89	0.95
Tangible Book Value, 1 Yr. Growth %	8.61	3.39	-5.31	-0.4	2.73
Common Equity, 1 Yr. Growth %	7.98	3.04	-5.13	-0.6	2.58
Cash From Operations, 1 Yr. Growth %	23.47	2.52	-48.74	-132.26	-165.41
Capital Expenditures, 1 Yr. Growth %	-31.27	10.58	45.93	19.34	-11.26
Levered Free Cash Flow, 1 Yr. Growth %	30.86	-6.39	-60.82	-170.37	-106.59
Unlevered Free Cash Flow, 1 Yr. Growth %	30.4	-6.87	-60.51	-165.23	-116.33
Dividend Per Share, 1 Yr. Growth %	113.64	0	-74.47	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-5.63	-0.53	7.07	-12.36	-8.41
Gross Profit, 2 Yr. CAGR %	-12.94	-2.1	13.02	-30.73	-28.6
EBITDA, 2 Yr. CAGR %	-14.49	-3.41	12.59	-38.45	-35.9
EBITA, 2 Yr. CAGR %	-14.86	-3.51	12.71	-39.58	-36.97
EBIT, 2 Yr. CAGR %	-14.86	-3.51	12.71	-39.58	-36.97
Earnings From Cont. Operations, 2 Yr. CAGR %	-15.13	-3.7	-6.26	-43.04	-31
Net Income, 2 Yr. CAGR %	-15.13	-3.7	-6.26	-43.04	-31
Normalized Net Income, 2 Yr. CAGR %	-15.18	-3.64	12.98	-39.97	-38.34
Diluted EPS Before Extra, 2 Yr. CAGR %	-15.69	-3.97	-6.55	-43.11	-31.12
Accounts Receivable, 2 Yr. CAGR %	-4.71	39.86	54.59	23.06	-13.63
Inventory, 2 Yr. CAGR %	-2.62	-3.81	9.25	12.57	6.16
Net Property, Plant and Equip., 2 Yr. CAGR %	24.84	9.88	14.54	19.13	14.17
Total Assets, 2 Yr. CAGR %	-0.31	3.32	4.35	-0.05	-2.01
Tangible Book Value, 2 Yr. CAGR %	5.44	5.96	-1.06	-2.89	1.15
Common Equity, 2 Yr. CAGR %	4.95	5.48	-1.13	-2.89	0.97
Cash From Operations, 2 Yr. CAGR %	8.16	12.51	-27.51	-59.33	-54.06
Capital Expenditures, 2 Yr. CAGR %	10.42	-12.82	27.03	31.97	2.91
Levered Free Cash Flow, 2 Yr. CAGR %	27.68	10.68	-39.44	-47.49	-78.33
Unlevered Free Cash Flow, 2 Yr. CAGR %	26.91	10.2	-39.36	-49.25	-67.14
Dividend Per Share, 2 Yr. CAGR %	0	46.16	-49.47	-49.47	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.56	-1.15	1.5	-5.9	-3.94
Gross Profit, 3 Yr. CAGR %	-5.85	-2.79	0.35	-16.53	-18.7
EBITDA, 3 Yr. CAGR %	-5.87	-3.79	-0.97	-22.73	-24.66
EBITA, 3 Yr. CAGR %	-6.16	-3.98	-1.07	-23.6	-25.52
EBIT, 3 Yr. CAGR %	-6.16	-3.98	-1.07	-23.6	-25.52
Earnings From Cont. Operations, 3 Yr. CAGR %	-6.73	-3.88	-12.89	-26.32	-30.25
Net Income, 3 Yr. CAGR %	-6.73	-3.88	-12.89	-26.32	-30.25
Normalized Net Income, 3 Yr. CAGR %	-6.54	-3.98	-1.25	-23.74	-26.67
Diluted EPS Before Extra, 3 Yr. CAGR %	-6.36	-4.37	-13.18	-26.42	-30.43
Accounts Receivable, 3 Yr. CAGR %	-2.81	9.74	47.55	30.14	7
Inventory, 3 Yr. CAGR %	0.88	-1.54	3.13	8.46	10.14
Net Property, Plant and Equip., 3 Yr. CAGR %	19.86	19.51	13.09	15.83	16.02
Total Assets, 3 Yr. CAGR %	-0.95	1	3.89	1.17	0.29
Tangible Book Value, 3 Yr. CAGR %	3.62	4.75	2.06	-0.84	-1.05
Common Equity, 3 Yr. CAGR %	3.2	4.31	1.82	-0.96	-1.1
Cash From Operations, 3 Yr. CAGR %	-2.42	6.25	-13.43	-44.65	-52.35
Capital Expenditures, 3 Yr. CAGR %	1.64	10.48	3.51	24.42	15.62
Levered Free Cash Flow, 3 Yr. CAGR %	-1.22	15.13	-21.71	-36.33	-73.61
Unlevered Free Cash Flow, 3 Yr. CAGR %	-1.38	14.47	-21.73	-37.87	-65.06
Dividend Per Share, 3 Yr. CAGR %	0	0	-18.29	-36.56	-36.56
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	2.78	2.85	1.18	-5.79	-2.59
Gross Profit, 5 Yr. CAGR %	3.94	4.46	1.29	-15.11	-12.43
EBITDA, 5 Yr. CAGR %	4.96	4.69	1.12	-19.53	-16.79
EBITA, 5 Yr. CAGR %	4.83	4.59	0.98	-20.22	-17.39
EBIT, 5 Yr. CAGR %	4.83	4.59	0.98	-20.22	-17.39
Earnings From Cont. Operations, 5 Yr. CAGR %	4.11	4.71	-6.54	-22.03	-20.65
Net Income, 5 Yr. CAGR %	4.11	4.71	-6.54	-22.03	-20.65
Normalized Net Income, 5 Yr. CAGR %	4.68	4.62	0.83	-20.43	-18.2
Diluted EPS Before Extra, 5 Yr. CAGR %	3.71	4.51	-6.44	-22.3	-20.85
Accounts Receivable, 5 Yr. CAGR %	3.1	14.68	17.02	14.89	19.1
Inventory, 5 Yr. CAGR %	1.86	2	4.15	3.88	4.33
Net Property, Plant and Equip., 5 Yr. CAGR %	19.31	18.15	17.7	19.36	13.52
Total Assets, 5 Yr. CAGR %	3.88	2.95	1.14	0.58	1.49
Tangible Book Value, 5 Yr. CAGR %	8.35	6.45	1.72	1.63	1.7
Common Equity, 5 Yr. CAGR %	7.46	5.78	1.44	1.36	1.48
Cash From Operations, 5 Yr. CAGR %	9.14	2.37	-13.36	-27.64	-32.81
Capital Expenditures, 5 Yr. CAGR %	11.23	7.29	11.12	18.62	3.27
Levered Free Cash Flow, 5 Yr. CAGR %	21.83	-0.23	-18.78	-15.9	-53.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	20.76	-0.49	-18.81	-17.32	-44.69
Dividend Per Share, 5 Yr. CAGR %	16.4	11.72	-23.89	-23.89	-11.42