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Financial statements

Manchester United plc financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Manchester United plc files with the SEC in its annual reports.

In GBP millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2016FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue515581590627509494583648662667
Operating income68.980.943.9505.22-36.9-87.4-11.2-69.4-18.4
Interest expense20.52524.225.527.436.485.944.963.959
Interest income0.440.746.22.961.3549.323.723.52.537.8
Pre-tax income48.856.625.827.5-20.8-24-150-32.6-131-39.7
Income tax12.517.463.58.62.4268.2-34.1-3.9-17.6-6.64
Net income36.439.2-37.618.9-23.2-92.2-116-28.7-113-33
EPS, basic0.220.24-0.230.11-0.14-0.57-0.71-0.18-0.68-0.19
EPS, diluted0.220.24-0.230.11-0.14-0.57-0.71-0.18-0.68-0.19

Balance sheet

FY2016FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents22929024230851.51111217673.586.1
Receivables104168
Inventory1.641.422.132.192.082.23.173.5413.1
Total current assets399413388225213237194177284
Property, plant and equipment246245245246254247243253256292
Lease right-of-use assets4.564.384.078.768.27.15
Total assets1,5341,5461,4971,3831,2601,2941,3181,3451,638
Accounts payable190268230216193221236249359
Total current liabilities411461429398384495527495750
Lease liabilities3.333.082.877.847.717.9
Total liabilities1,0541,1191,0811,0329881,1661,2141,2001,444
Total debt503496511526530636613547637
Paid-in capital68.868.868.868.868.868.868.8227307
Retained earnings19313713387.2-13.7-170-197-309-342
Total equity460480427415351273128104145194
Total liabilities and equity1,5341,5461,4971,3831,2601,2941,3181,3451,638

Cash flow statement

FY2016FY2018FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income36.439.2-37.618.9-23.2-92.2-116-28.7-113-33
Cash from operations18622895.3245-3.8211396.495.885.772.7
Capital expenditures-5.1-8.37-13.3-13.7-21.3-6.24-8.32-15.6-17.5-44.7
Cash from investing-105-151-121-161-213-99.4-93.4-140-171-275
Debt issued6040100160230
Debt repaid-0.37-0.4-0.42-3.75-100-230-100
Stock issued15980
Share buybacks-21.3
Dividends paid-20.1-23.3-22-23.3-23.2-10.7-33.6000
Cash from financing-20.5-23.7-22.4-27.1-46.447.65.04-1.9586.2210
Exchange rate effect12.68.070.189.256.97-2.232.591.14-3.174.95
Net change in cash59.110.6-45.2-2.4712.6
Free cash flow18121982231-25.11078880.268.228
Interest paid13.219.518.91920.520.520.63237.237.2
Income taxes paid4.841.63-3.750.95

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Operating margin-2.8%Operating income / revenue.
Pre-tax margin-6.0%Pre-tax income / revenue.
Net margin-5.0%Net income / revenue.
FCF margin4.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin10.9%Cash from operations / revenue.
Return on assets (ROA)-2.2%Net income / average total assets.
Capex / revenue6.7%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y0.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y4.6%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y5.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow growth, 1y-15.1%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y-9.0%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow growth, 1y-58.9%Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y-31.8%Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y21.8%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y8.2%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y3.4%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.38xCurrent assets / current liabilities.
Quick ratio0.11x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.11x(Cash + short-term investments) / current liabilities.
Debt / assets38.9%Total debt / total assets.
Liabilities / assets88.2%Total liabilities / total assets.
Net debt£550.9MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-0.31xOperating income / interest expense.
Working capital-£466.4MCurrent assets - current liabilities.

Efficiency

MetricValueHow it is calculated
Asset turnover0.45xRevenue / average total assets.
Fixed asset turnover2.43xRevenue / average property, plant and equipment.
Capex / operating cash flow61.5%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-£0.19Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-£0.19Net income per basic share, as reported (split-adjusted).
Dividends / FCF0.0%Dividends paid / free cash flow, when free cash flow is positive.
What was Manchester United plc's revenue in fiscal 2025?

Manchester United plc reported revenue of £666.5M for fiscal 2025, 0.7% higher than the year before.

Was Manchester United plc profitable in fiscal 2025?

No. It reported a net loss of £33.0M.

How much free cash flow did Manchester United plc generate in fiscal 2025?

Cash from operations of £72.7M minus capital expenditures of £44.7M left free cash flow of £28.0M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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