20 March 2018 – final results

Results for the year to 31 December have been released.  Total revenue increased by 11% to £84.7m (2016: £76.0m).  Adjusted profit before taxation and share based payment charges fell by 19% to £5.8m (2016: £7.2m), translating into adjusted basic earnings per share of 4.23p (2016: 4.42p).  Net operating cash flows decreased by 21% to £10.7m (2016: £13.5m).  Net debt at the period end was in line with the previous year at £10.8m.  No dividend was proposed given ongoing discussions with HMRC.  Following the recent disposal of AIS net debt as at 19 March was £8.9m.  This disposal brought in an initial consideration of £3.0m and a further £0.8m is due on agreement of completion accounts. Further amounts are expected for delivery of working capital over normalised levels.  Although risky there is scope for a strong rebound when there is more certainty over the issue with HMRC and we keep our SPECULATIVE BUY rating.