NEXT-PLC-2026: Financial & Cashflow Analysis

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Explore our comprehensive research brief on NEXT-PLC-2026. This detailed brief covers key financial insights, cash flow analysis, and qualitative findings.

📊 Interactive Cash Flow Visualizations

Sankey Diagram: Source & Application

Waterfall Chart: Net Movement

📈 Key Financial Parameters

ParameterValue
Capital expenditures176.4
Cash and cash equivalents, end of year60.2
Depreciation and amortization325.3
EBITDA1278
Gross Profit3046.7
Income tax provision294.6
Interest-net94.1
Long-term debt, excluding current maturities1580
Net Earnings898
Net Sales6901.3
Operating income1278.8
Profit before tax1192.6
Total Assets4915.3
Total Equity1780.5
Total current assets2742.4
Total current liabilities1554.1
Total liabilities and Equity4915.3

🧮 Calculated Metrics

MetricValue
Cost of Debt0.0596
Cost of Equity0.0728
Total Debt and Equity3,360.5
EBIT952.7
tax rate0.1865
Net working capital1,188.3
FCF02,112.2637
FCF12,238.9995
FCF22,373.3394
WACC0.0614
Terminal Value1,831,431.78
Enterprise Value1,629,967.7643
Equity value1,628,447.9643
Intrinsic Share price14,113.7802

📝 Detailed Cashflow Breakdown

Line ItemValue
Closing Cash and cash equivalents, end of year60.2
Net (decrease)/increase in cash and cash equivalents-111.3
Net cash provided by operating activities1233.6
Net cash provided by/(used in) financing activities-1225.0
Net cash used in investing activities-119.9
Opening Cash and cash equivalents, beginning of year171.3

🔍 Management Commentary & Qualitative Insights

Q: Analyze the auditor’s assessment of Internal Control over Financial Reporting (ICFR). Were any material weaknesses or significant deficiencies identified?
No material weaknesses or significant deficiencies were identified.
Q: Are there any issues like pending lawsuits (contingent liabilities)?
Yes, there is an Equal Pay claim that is under appeal; the company expects resolution after at least a year.
Q: Does the auditor's report mention any material uncertainty related to going concern? Identify any language suggesting the company might not survive the next 12 months.
No. The auditor's report states that it has not identified any material uncertainties relating to going concern and contains no language suggesting the company might not survive the next 12 months.
Q: Extract the Auditor's Report section. Does the auditor provide an unqualified opinion? If the opinion is modified (qualified, adverse, or a disclaimer), explain the specific reasons provided by the auditor for this modification.
Yes, the auditor provides an unqualified opinion; no modification is made.
Q: Is the revenue growth sustainable?
Growth is projected to continue based on +4.5% sales guidance, but sustainability depends on managing cost pressures and external risks such as geopolitical conflict.
Q: List the Key Audit Matters (KAMs) identified by the auditor. For each, summarize why the auditor considered it a significant risk and what specific procedures they performed to address it.
Equal pay claim (group): considered a significant risk due to judgment on contingent liability; auditor held meetings with legal/finance, obtained counsel confirmation, reviewed legal filings and assessed likelihood of payment. Net realisable value of inventories (group): significant risk due to judgment in inventory provision; auditor validated provision, tested post‑year‑end sales prices, performed sensitivity analysis, challenged overlays. Recoverability of investments (parent company): significant risk due to impairment assessment; auditor evaluated market cap, trading results, economic/legal environment and found no impairment trigger.
Q: What are the biggest risks ahead?
Geopolitical conflict in the Middle East affecting supply chain and costs, potential slowdown in international growth, pressure on marketing ROI, rising fixed costs, and macro‑economic uncertainty.
Q: What are the competitive advantages that protect the business from rivals?
Strong brand reputation, extensive product development and design control, large integrated customer base, advanced online platform, cost‑control and AI‑driven efficiency, and significant warehouse and logistics infrastructure.
Q: What are the details on Executive Compensation and "Promoter Pledging"?
Director remuneration of £16.1m (2026) and £12.9m (2025) includes share‑based payments and short‑term employee benefits; no information on promoter pledging is provided.
Q: What are the key insights from the Management Discussion and Analysis report?
MD&A highlights strong sales (+10.8% total, +14.5% profit), robust cash flow, shareholder returns, emphasis on product innovation, international growth, cost control, AI adoption, warehouse investment, and the outlook for sustainable earnings growth.
Q: What are the key insights on the expansion of the product portfolio?
Expansion via wholly‑owned brands (WOBL) and licences, launching new brands such as Russell & Bromley, increasing WOBL sales (+25% UK, +128% overseas), focusing on newness, quality, fabric‑first development, and broader product choice across categories.
Q: What is the company's stated future outlook and growth strategy?
The company expects continued growth, targeting +4.5% full‑price sales growth, raising pre‑tax profit guidance to £1.21bn, returning £500m to shareholders, and expanding product range, international markets, cost control and AI‑driven efficiency.
Q: What is the core revenue model, key products, and major customers?
Core revenue from retail sales of own‑brand and third‑party apparel, home and accessories through stores and online; key products include clothing, home goods, and accessories; major customers are individual consumers (≈16 million customer base).
Q: Who is the CEO and Chairman of the Company?
Chairman: Michael Roney; CEO: Simon Wolfson
Q: what is the "Operating Cash Flow" and is it growing?
Operating cash flow refers to cash generated from operations (net cash from operating activities). It grew from £1,133.6 m in 2025 to £1,233.6 m in 2026, indicating growth.

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