Personal Assets Trust plc - PNL.L

PNL.L Returns vs S&P 500 ⓘ

ticker	1 day return %	1 week return %	1 month return %	3 months return %	6 months return %	1 year return %	3 years return %	5 years return %	10 years return %	maximum return %
PNL.L	0	0.6	1.7	2.0	4.4	7.8	4.8	17.1	40.9	145.0
S&P 500	0.6	1.5	2.6	4.0	9.4	25.5	38.0	83.2	195.0	34364.2

Compare PNL.L with other assets →

Returns Charts ⓘ

Interactive Price Chart

Our interactive price chart includes various drawing tools to help you analyze the product more effectively. Below is a quick guide on how to use these tools: Full Guideline

Real-time Full Quote

Attribute	Value
symbol	PNL.L
name	Personal Assets Trust plc
price	506
changes percentage	0
change	0
day low	503
day high	507
year high	507.207
year low	4.99
market cap	1618380280
price avg 50	488.2544
price avg 200	488.4922
exchange	LSE
volume	388793
avg volume	536366
open	504
previous close	506
eps	0.37
pe	13.68
earnings announcement	2024-12-04T07:00:00.000+0000
shares outstanding	319838000
timestamp	2025-01-22 16:35:12

Financial Statements ⓘ

We derive the score of a company's financial statements by evaluating the weighted average sentiment across key within the statements. The cumulative score, normalized to a sum of 1, serves as a metric for assessing the company's performance during the specified period. A higher score indicates stronger performance. However, it's crucial to note that while this score provides valuable insights, it is just one of many factors to consider when making informed investment decisions. A holistic evaluation, considering various aspects of the company's financial health and market conditions, is essential for a well-rounded investment strategy.

Overall Annual Financial Health: 46.0%

Overall Quarterly Financial Health: 22.3%

Income Statements ⓘ

• Annual Income Statement

Note: The years below are fiscal years in accounting.

	2023	2022	Y/Y change %
0000000000
revenue	66592000	3824000	1641.42
gross profit	66592000	-6711000	1092.28
gross profit ratio	1	-1.75	156.98
research and development expenses	0	0	NaN
operating expenses	10488000	11964000	-12.34
interest income	37232000	27819000	33.84
interest expense	0	0	NaN
ebitda	-536000	0	NaN
ebitdaratio	-0.01	2.32	-100.35
operating income	56104000	-17023000	429.58
operating income ratio	0.84	-4.45	118.93
net income	44260000	-14286000	409.81
net income ratio	0.66	-3.74	117.79
eps	0.12	-0.04	424.32

Overall Score of Annual Income Statement

0.86 out of 1

Detailed Analysis

• 📈 Positive Indicators

  Revenue Growth: revenue increased to 67 million in 2023 from 4 million in 2022 representing a change of 1641.42%. This indicates a sales growth, which is a positive sign for the company.

  Gross Profit: Gross Profit increased to 67 million in 2023 from -7 million in 2022 representing a change of 1092.28%. This indicates a sales profitability growth, which is a positive sign for the company.

  Operating Expenses: Operating Expenses decreased to 10 million in 2023 from 12 million in 2022 representing a change of -12.34%. The decrease in operating expenses can be attributed to various factors such as improved profitability, cost optimization and financial stability, lower operating expenses can be positive indicators.

  Operating Income: Operating income increased to 56 million in 2023 from -17 million in 2022 representing a change of 429.58%. The increase in operating income indicates better operational performance and increased profitability.

  Net Income: Net income increased to 44 million in 2023 from -14 million in 2022 representing a change of 409.81%. The increase in net income shows improved profitability and indicates that the company is generating more profit for each dollar of revenue.

  Earnings per Share (EPS): EPS increased to 0.12 in 2023 from 0.12 in 2022 representing a change of 424.32%. This indicates that the company's earnings are increasing and it is becoming more profitable on a per-share basis.

• 📉 Negative Indicators

  EBITDA: EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) decreased to -1 million in 2023 from 0 million in 2022 representing a change of nan%. The decrease in EBITDA indicates declined operational efficiency and profitability.

• Quarterly Income Statement

Note: The years below are fiscal years in accounting.

	2023Q4	2023Q3	Q/Q change %
0000000000
revenue	35031500	35031500	0.00
gross profit	29702500	35031500	-15.21
gross profit ratio	0.85	1	-15.21
research and development expenses	0	0	NaN
operating expenses	2264000	5132999	-55.89
interest income	64421000	0	NaN
interest expense	0	0	NaN
ebitda	0	0	NaN
ebitdaratio	0	0.22	-100.00
operating income	32767500	32478499	0.89
operating income ratio	0.94	0.93	0.89
net income	38434000	38434000	0.00
net income ratio	1.1	1.1	0.00
eps	0.11	0.11	0.00

Overall Score of Quarterly Income Statement

0.67 out of 1

Detailed Analysis

• 📉 Negative Indicators

  Gross Profit: Gross Profit decreased to 30 million in 2023Q4 from 35 million in 2023Q3 representing a change of -15.21%. This indicates a sales profitability decline, which is a negative sign for the company.

• 📈 Positive Indicators

  Operating Expenses: Operating Expenses decreased to 2 million in 2023Q4 from 5 million in 2023Q3 representing a change of -55.89%. The decrease in operating expenses can be attributed to various factors such as improved profitability, cost optimization and financial stability, lower operating expenses can be positive indicators.

  Operating Income: Operating income increased to 33 million in 2023Q4 from 32 million in 2023Q3 representing a change of 0.89%. The increase in operating income indicates better operational performance and increased profitability.

Balance Sheets ⓘ

• Annual Balance Sheet

Note: The years below are fiscal years in accounting.

	2023	2022	Y/Y change %
0000000000
total assets	1679115000	1887906000	-11.06
total liabilities	11834000	3554000	232.98
total equity	1667281000	1884352000	-11.52
cash and cash equivalents	29475000	50014000	-41.07
short term investments	0	-24070000	100.00
long term investments	1640632000	1830003000	-10.35
total current assets	36753000	80243000	-54.20
total non current assets	1642362000	1807663000	-9.14
total current liabilities	14935000	3554000	320.23
total non current liabilities	0	3554000	-100.00
common stock	49100000	49100000	0.00
retained earnings	0	468683000	-100.00
total debt	0	0	NaN

Overall Score of Annual Balance Sheet

0.12 out of 1

Detailed Analysis

• 📉 Negative Indicators

  Total Assets: Total Assets decreased to 1,679 million in 2023 from 1,888 million in 2022 representing a change of -11.06%. Suggesting a decrease in asset holdings.

  Total Liabilities: Total Liabilities increased to 12 million in 2023 from 4 million in 2022 representing a change of 232.98%. This indicates an increase in overall liabilities.

  Total Equity: Total Equity decreased to 1,667 million in 2023 from 1,884 million in 2022 representing a change of -11.52%. This indicates a decrease in shareholders' equity.

  Cash And Cash Equivalents: Cash And Cash Equivalents decreased to 29 million in 2023 from 50 million in 2022 representing a change of -41.07%. This indicates a decrease in available liquid assets.

  Total Current Assets: Total Current Assets decreased to 37 million in 2023 from 80 million in 2022 representing a change of -54.2%. This indicates a worsen liquidity position.

  Total Current Liabilities: Total Current Liabilities increased to 15 million in 2023 from 4 million in 2022 representing a change of 320.23%. This indicates a higher short-term debt burden.

  Retained Earnings: Retained Earnings decreased to 0 million in 2023 from 469 million in 2022 representing a change of -100.0%. This indicates an accumulated losses.

• 📈 Positive Indicators

  Short Term Investments: Short Term Investments increased to 0 million in 2023 from -24 million in 2022 representing a change of 100.0%. This indicates an increase in short-term investment holdings.

• Quarterly Balance Sheet

Note: The years below are fiscal years in accounting.

	2023Q4	2023Q3	Q/Q change %
0000000000
total assets	1679115000	1679115000	0.0
total liabilities	11834000	11834000	0.0
total equity	1667281000	1667281000	0.0
cash and cash equivalents	29475000	29475000	0.0
short term investments	0	0	NaN
long term investments	1640632000	1640632000	0.0
total current assets	36753000	36753000	0.0
total non current assets	1642362000	1642362000	0.0
total current liabilities	14935000	11834000	26.2
total non current liabilities	0	0	NaN
common stock	49100000	49100000	0.0
retained earnings	0	484131000	-100.0
total debt	0	0	NaN

Overall Score of Quarterly Balance Sheet

0.0 out of 1

Detailed Analysis

• 📉 Negative Indicators

  Total Current Liabilities: Total Current Liabilities increased to 15 million in 2023Q4 from 12 million in 2023Q3 representing a change of 26.2%. This indicates a higher short-term debt burden.

  Retained Earnings: Retained Earnings decreased to 0 million in 2023Q4 from 484 million in 2023Q3 representing a change of -100.0%. This indicates an accumulated losses.

Cashflow Statements ⓘ

• Annual Cashflow Statement

Note: The years below are fiscal years in accounting.

	2023	2022	Y/Y change %
0000000000
net change in cash	-20539000	2070000	-1092.22
operating cash flow	8065000	-2146000	475.82
free cash flow	8065000	-2146000	475.82
capital expenditure	0	0	NaN
depreciation and amortization	0	0	NaN
deferred income tax	0	0	NaN
stock based compensation	0	0	NaN
accounts payables	0	0	NaN
inventory	0	0	NaN
acquisitions net	0	0	NaN
investments in property plant and equipment	0	0	NaN
net cash used for investing activites	232144000	-81532000	384.73
debt repayment	0	0	NaN
common stock issued	0	124430000	-100.00
common stock repurchased	-231984000	-10187000	-2177.26
dividends paid	-28812000	-26919000	-7.03
net cash used provided by financing activities	-260848000	87324000	-398.71
cash at end of period	29475000	50014000	-41.07
accounts receivables	0	-4792000	100.00
cash at beginning of period	50014000	47944000	4.32

Overall Score of Annual Cashflow Statement

0.4 out of 1

Detailed Analysis

• 📉 Negative Indicators

  Net Change in Cash: Net Change in Cash decreased to -21 million in 2023 from 2 million in 2022 representing a change of -1092.22%. Indicating a declined ability to generate cash from the company's operations or its cash flow position.

  Accounts Receivables: Accounts Receivables increased to 0 in 2023 from -5 million in 2022 representing a change of 100.0%. This suggests that the company is less capable of collecting payments from its customers.

  Dividends Paid: Dividends Paid decreased to -29 million in 2023 from -27 million in 2022 representing a change of -7.03%. This indicates a weaker financial position, less confidence in future prospects, and a reluctance to return value to shareholders.

• 📈 Positive Indicators

  Operating Cash Flow: Operating Cash Flow increased to 8 million in 2023 from -2 million in 2022 representing a change of 475.82%. This indicates that the company generated more cash from its core business operations.

  Free Cash Flow: Free Cash Flow increased to 8 million in 2023 from -2 million in 2022 representing a change of 475.82%. This indicates an increase in cash generated after accounting for capital expenditures.

• Quarterly Cashflow Statement

Note: The years below are fiscal years in accounting.

	2023Q4	2023Q3	Q/Q change %
0000000000
operating cash flow	1113000	1113000	0.00
free cash flow	1113000	1113000	0.00
capital expenditure	0	0	NaN
depreciation and amortization	0	0	NaN
deferred income tax	0	0	NaN
stock based compensation	0	0	NaN
accounts receivables	0	0	NaN
accounts payables	0	0	NaN
inventory	0	0	NaN
acquisitions net	0	0	NaN
investments in property plant and equipment	0	0	NaN
net cash used for investing activites	51069500	51069500	0.00
debt repayment	0	0	NaN
common stock issued	0	0	NaN
common stock repurchased	-59216000	-59216000	0.00
dividends paid	-4972500	-4972500	0.00
net cash used provided by financing activities	-64910000	-64910000	0.00
net change in cash	-25455000	-12885000	-97.56
cash at end of period	29475000	-12885000	328.75
cash at beginning of period	54930000	0	NaN

Overall Score of Quarterly Cashflow Statement

0.0 out of 1

Detailed Analysis

• 📉 Negative Indicators

  Net Change in Cash: Net Change in Cash decreased to -25 million in 2023Q4 from -13 million in 2023Q3 representing a change of -97.56%. Indicating a declined ability to generate cash from the company's operations or its cash flow position.

Earnings Transcripts ⓘ

No earnings transcripts available.

Earnings Per Share (EPS) ⓘ

Analyst Stock Recommendations ⓘ

Discover detailed analyst recommendations for stocks, including categories such as Buy, Hold, Sell, Strong Buy, and Strong Sell. These insights are based on thorough analysis of financial and market factors. The consensus is calculated by assigning a numerical score to each recommendation. These scores are then weighted and averaged over a specified period to provide a comprehensive view of the stock's outlook, with the final score determining the overall consensus.

Financial Ratios ⓘ

• Annual Financial Ratios

	2024-04-30	2023-04-30	Y/Y change %
FY
calendar year	2023	2022	NaN
revenue per share	0.18	0.01	1729.32
net income per share	0.12	-0.04	425.45
operating cash flow per share	0.02	-0.01	494.79
free cash flow per share	0.02	-0.01	494.79
cash per share	0.08	0.07	19.34
book value per share	4.53	4.88	-7.05
tangible book value per share	4.53	4.88	-7.05
shareholders equity per share	4.53	4.88	-7.05
interest debt per share	0	0	NaN
market cap	1776712017.57	1856732993.08	-4.31
enterprise value	1747237017.57	1806718993.08	-3.29
pe ratio	40.14	-129.97	130.89
price to sales ratio	26.68	485.55	-94.51
pocfratio	220.3	-865.21	125.46
pfcf ratio	220.3	-865.21	125.46
pb ratio	1.07	0.99	8.15
ptb ratio	1.07	0.99	8.15
ev to sales	26.24	472.47	-94.45
enterprise value over ebitda	-3259.77	0	NaN
ev to operating cash flow	216.64	-841.9	125.73
ev to free cash flow	216.64	-841.9	125.73
earnings yield	0.02	-0.01	423.77
free cash flow yield	0.0	-0.0	492.74
debt to equity	0	0	NaN
debt to assets	0	0	NaN
net debt to ebitda	54.99	0	NaN
current ratio	2.46	22.58	-89.10
interest coverage	0	0	NaN
income quality	0.18	0.26	-30.88
dividend yield	0.02	0.01	11.85
payout ratio	0.65	-1.88	134.55
sales general and administrative to revenue	0.16	3.13	-94.97
research and ddevelopement to revenue	0	0	NaN
intangibles to total assets	0	0	NaN
capex to operating cash flow	0	0	NaN
capex to revenue	0	0	NaN
capex to depreciation	0	0	NaN
stock based compensation to revenue	0	0	NaN
graham number	3.5	2.01	73.92
roic	0.03	-0.02	283.63
return on tangible assets	0.03	-0.01	448.34
graham net net	0.06	0.07	-13.39
working capital	21818000	76689000	-71.55
tangible asset value	1667281000	1884352000	-11.52
net current asset value	24919000	76689000	-67.51
invested capital	23548000	78419000	-69.97
average receivables	6060000	3674500	64.92
average payables	0	0	NaN
average inventory	0.5	1	-50.00
days sales outstanding	33.3	576.9	-94.23
days payables outstanding	0	0	NaN
days of inventory on hand	0	0.0	-100.00
receivables turnover	10.96	0.63	1632.25
payables turnover	0	0	NaN
inventory turnover	0	10535000	-100.00
roe	0.03	-0.01	450.15
capex per share	0	0	NaN

• Negative

  ROE: Return on Equity (ROE) increased to 0.03 on 2024-04-30 from -0.01 on 2023-04-30, representing a change of 450.15%. However, ROE is <= 5%, suggesting that the company has not been generating high returns for its shareholders.

• Positive

  PE Ratio: Price-to-Earnings (P/E) Ratio increased to 40.14 on 2024-04-30 from -129.97 on 2023-04-30, representing a change of 130.89%. Indicating an increase in the relative valuation of the company's stock.

• Neutral

  Current Ratio: Current Ratio decreased to 2.46 on 2024-04-30 from 22.58 on 2023-04-30, representing a change of -89.10%. The current ratio has been declining, suggesting a decrease in the company's short-term liquidity. However, it is still above 1, indicating the ability to cover short-term obligations.

• Quarterly Financial Ratios

	2024-04-30 Q4	2024-01-31 Q3	Q/Q change %
PNL.L
calendar year	2023	2023	NaN
revenue per share	0.1	0.1	0.00
net income per share	0.11	0.11	0.00
operating cash flow per share	0.0	0.0	0.00
free cash flow per share	0.0	0.0	0.00
cash per share	0.08	0.08	0.00
book value per share	4.69	4.69	0.00
tangible book value per share	4.69	4.69	0.00
shareholders equity per share	4.69	4.69	0.00
interest debt per share	0	0	NaN
market cap	1715613285.54	1685421333.31	1.79
enterprise value	1686138285.54	1655946333.31	1.82
pe ratio	11.16	10.96	1.79
price to sales ratio	48.97	48.11	1.79
pocfratio	1541.43	1514.3	1.79
pfcf ratio	1541.43	1514.3	1.79
pb ratio	1.03	1.01	1.79
ptb ratio	1.03	1.01	1.79
ev to sales	48.13	47.27	1.82
enterprise value over ebitda	0	0	NaN
ev to operating cash flow	1514.95	1487.82	1.82
ev to free cash flow	1514.95	1487.82	1.82
earnings yield	0.02	0.02	-1.76
free cash flow yield	0.0	0.0	-1.76
debt to equity	0	0	NaN
debt to assets	0	0	NaN
net debt to ebitda	0	0	NaN
current ratio	2.46	3.11	-20.76
interest coverage	0	0	NaN
income quality	0.03	0.03	0.00
dividend yield	0.0	0.0	-1.76
payout ratio	0.13	0.13	0.00
sales general and administrative to revenue	0.15	0.15	0.00
research and ddevelopement to revenue	0	0	NaN
intangibles to total assets	0	0	NaN
capex to operating cash flow	0	0	NaN
capex to revenue	0	0	NaN
capex to depreciation	0	0	NaN
stock based compensation to revenue	0	0	NaN
graham number	3.38	3.38	0.00
roic	0.02	0.02	1.08
return on tangible assets	0.02	0.02	0.00
graham net net	0.06	0.06	-0.00
working capital	21818000	24919000	-12.44
tangible asset value	1667281000	1667281000	0.00
net current asset value	24919000	24919000	0.00
invested capital	23548000	26649000	-11.64
average receivables	6076000	3038000	100.00
average payables	0	0	NaN
average inventory	0.5	0.5	0.00
days sales outstanding	15.61	15.61	0.00
days payables outstanding	0	0	NaN
days of inventory on hand	0	0	NaN
receivables turnover	5.77	5.77	0.00
payables turnover	0	0	NaN
inventory turnover	0	0	NaN
roe	0.02	0.02	0.00
capex per share	0	0	NaN

• Negative

  ROE: Return on Equity (ROE) decreased to 0.02 on 2024-04-30 Q4 from 0.02 on 2024-01-31 Q3, representing a change of 0.00%. Suggesting that the company has not been generating high returns for its shareholders.

• Positive

  PE Ratio: Price-to-Earnings (P/E) Ratio increased to 11.16 on 2024-04-30 Q4 from 10.96 on 2024-01-31 Q3, representing a change of 1.79%. Indicating an increase in the relative valuation of the company's stock.

• Neutral

  Current Ratio: Current Ratio decreased to 2.46 on 2024-04-30 Q4 from 3.11 on 2024-01-31 Q3, representing a change of -20.76%. The current ratio has been declining, suggesting a decrease in the company's short-term liquidity. However, it is still above 1, indicating the ability to cover short-term obligations.

Growth Rates ⓘ

• Annual Growth

• Quarterly Growth

Intrinsic Value (Discounted Cash Flow) ⓘ

Negative Sentiment: Discounted Cash Flow value is -65.23 which is lower than current price 506, indicates the company may be overvalued.