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Annual Report 2024 - Key Financial Highlights

Annual Report 2024

Key Financial Highlights

Core Revenue

11%

Total revenue from our sales of continuing Edrington branded products on a constant currency basis

Analysis

Core revenue grew by 11%, reflecting the growth of our prestige products

Brand Investment

16%

Marketing expenditure on our core brands, on a constant currency basis

Analysis

Brand investment grew by 16%, increasing our reinvestment ratio to market-leading levels at 22% of Core Revenue

Core Contribution

16%

Profits from our branded sales and distribution after the deduction of overheads on a constant currency basis

Analysis

Despite increased cost inflation and a 16% increase in brand investment, Core Contribution grew by 16%, reflecting the improved revenue growth, particularly across our prestige products

Earnings before Interest and Tax (EBIT)

9%

EBIT is a measure of the profit generated by the business before the impact of interest, tax, minority interest charges and items deemed to be exceptional in nature

Analysis

EBIT grew by 9%, reflecting the strong growth in our Core Contribution, impacted by adverse foreign exchange movements

Free Cash Flow

10%

Net cash flow excluding the movements in borrowings, shares, dividend payments, expansionary capital expenditure and exceptional items

Analysis

The small reduction in free cash flow versus the prior year reflects increased levels of investment in capital expenditure and maturing stocks for the future growth of the brands

Net Debt/EBITDA

17%

The ratio of bank and private placement debt after the deduction of cash balances, to reported earnings before interest, tax, depreciation and amortisation

Analysis

The 17% increase in the ratio is driven by the increase in net debt as a result of increased investment in capital expenditure and maturing stocks, together with the final stage of our share buyback programme

Earnings Per Share (pence)

4%

Profit for the financial year attributable to the owner, excluding exceptional items, divided by the weighted average number of A and B shares

The earnings per share increased marginally, despite flat profits, due to there being fewer shares in issue as a result of our share buyback programme

Dividend Per Share (pence)

4%

The total dividend paid per share for the financial year

The dividend has been increased at a rate that reflects the medium term underlying growth of the business