Filings/ASHM/ANNUAL

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KPIsSections10

Income flow

Headline metrics
Revenue — GREEN£144.3M-0.1% YoY
Net income — GREEN£103.3M+27.2% YoY
Net margin — GREEN71.6%
Operating margin — GREEN49.7%
Income Statement
Income Statement
MetricValueFlag
Basic EPS£0.157GREEN
Currency Exchange Gains (Loss)£1.2MGREEN
EBITDA£75.3MGREEN
EPS Diluted€0.15GREEN
Income Tax Expense£19.6MGREEN
Net Income£103.3MGREEN
Net Interest Exp£54.8MGREEN
Net Margin71.6%GREEN
Operating Income£71.7MGREEN
Operating Margin49.7%GREEN
Other Operating Expense/(Income)£29.0MGREEN
Pre-tax Income£126.9MGREEN
Revenue£144.3MGREEN
Selling General & Admin Exp£5.0MGREEN
Balance Sheet
Balance Sheet
MetricValueFlag
Additional Paid In Capital£15.6MGREEN
Capital Leases£16.2MGREEN
Cash & Equivalents£311.9MGREEN
Common Stock£100,000GREEN
Comprehensive Income and Other-£23.6MGREEN
Current Portion of Capital Leases£600,000GREEN
Goodwill£83.0MGREEN
Long-term Investments£3.6MGREEN
Net Property, Plant & Equipment£66.3MGREEN
Noncontrolling Interest£15.4MGREEN
Retained Earnings£802.2MGREEN
Short Term Investments£16.9MGREEN
Total Assets£1.07BGREEN
Total Equity£794.3MGREEN
Total Liabilities£261.2MGREEN
Trade Payables£34.9MGREEN
Trade Receivables£55.3MGREEN
Cash Flow
Cash Flow
MetricValueFlag
Capital Expenditures£20.8MGREEN
Cash Interest Paid£800,000GREEN
Change in Income Taxes£25.0MGREEN
Common Dividends Paid£118.8MGREEN
Depreciation & Amortization£3.6MGREEN
Financing Cash Flow-£100.7MGREEN
Foreign Exchange Rate Effect£6.6MGREEN
Free Cash Flow£6.4MGREEN
Investing Cash Flow£157.6MGREEN
Long Term Debt Issued£11.4MGREEN
Net Income (starting point for CFO)£58.1MGREEN
Operating Cash Flow£27.2MGREEN
Repurchase of Common Stock£13.9MGREEN
Sale (Purchase) of Investments£146.6MGREEN

Sections in this filing

Financial Statements

2) Basis of preparation The Group and Company financial statements for the year ended 30 June 2026 have been prepared in accordance with UK-adopted international accounting standards. The financial statements have been prepared on a going concern basis. The Company has taken advantage of the exemption in section 408 of the Companies Act 2006 that allows it not to present its individual statement of comprehensive income and related notes. Going concern The Board of Directors has considered the resilience of the Group, taking into account its current financial position, and the principal and emerging risks facing the business in the context of the current economic outlook. The Board reviewed cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements which indicate that the Group will have sufficient funds to meet its liabilities as they fall due for that period. The Board applied stressed scenarios, including severe but plausible downside assumptions on AuM, profitability of the Group and known commitments. While there are wider market uncertainties that may impact the Group, the stressed scenarios, which assumed a significant reduction in revenue for the entire forecast period, show that the Group and Company would continue to meet their liabilities as they fall due for a period of at least 12 months from the date of approval of the annual financial statements. The financial statements have therefore been prepared on a going concern basis. Principal estimates and judgements The preparation of the Group’s consolidated financial statements in accordance with UK-adopted International Financial Reporting Standards (IFRS) requires management to make estimates and apply judgements that affect the reported amounts of assets, liabilities, income, and expenses. These estimates and judgements are periodically evaluated based on historical experience, current conditions, and expectations of future events that are considered reasonable under the circumstances. Actual outcomes may differ from these estimates. In preparing the financial statements, the key source of estimation uncertainty at the reporting date results from the Group’s valuation of level 3 financial assets and liabilities using unobservable inputs (see note 19). The key accounting judgement is the assessment of whether certain funds with seed capital inves