S & U plc (47IE) AI Stock Analysis

• Market Cap: £240.59M
• Dividend Yield: 6.06%
• Average Volume (3M): 1.00
• Price to Earnings (P/E): 5.1
• Beta (1Y): 0.00
• Revenue Growth: N/A
• EPS Growth: N/A
• Country: UK
• Employees: 239
• Sector: Financial
• Sector Strength: 70
• Industry: Financial - Credit Services
• EPS (TTM): N/A
• Shares Outstanding: 3,598,506
• 10 Day Avg. Volume: 5
• 30 Day Avg. Volume: 1
• PEG Ratio: -0.38
• Price to Book (P/B): 0.85
• Price to Sales (P/S): 2.07
• P/FCF Ratio: 3.14
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 57 Neutral
• Price Target: 67.00 p ▲(3.08% Upside)
• Action: Reiterated Date: 12/30/25
• Date: Action: Reiterated 12/30/25

The score is driven primarily by mixed financial quality: improved 2025 metrics (revenue rebound, strong cash flow, and no reported debt) are offset by prior years’ volatile cash generation and inconsistent operating profitability signals. Technicals detract due to extremely overbought momentum readings, while valuation is supported by a high dividend yield.

Positive Factors

Balance Sheet Strength

A strong balance sheet with no debt enhances financial stability, providing flexibility for future investments and resilience against economic downturns.

Cost Management

Effective cost management supports profitability, allowing the company to maintain healthy margins even amid revenue fluctuations, which is crucial for long-term sustainability.

Free Cash Flow Improvement

Improved free cash flow enhances liquidity, enabling the company to fund operations, invest in growth opportunities, and return capital to shareholders.

Negative Factors

Revenue Consistency Challenges

Inconsistent revenue growth can hinder long-term planning and investment, affecting the company's ability to capitalize on market opportunities and sustain competitive advantages.

Cash Flow Volatility

Volatile cash flow can lead to liquidity constraints, limiting the company's ability to manage expenses and invest in strategic initiatives, impacting long-term growth.

Profit Margin Fluctuations

Fluctuating profit margins indicate instability in profitability, which can affect investor confidence and the company's ability to reinvest in its business.

S & U plc Business Overview & Revenue Model

Company Description

S&U plc provides motor, property bridging, and specialist finance in the United Kingdom. The company was incorporated in 1938 and is headquartered in Solihull, the United Kingdom.

How the Company Makes Money

S & U plc generates revenue through interest and fees charged on the consumer credit products it offers. The company's primary revenue streams come from its vehicle finance division, Advantage Finance, which provides hire purchase agreements for used vehicles. Customers make regular payments, which include interest, over the term of the loan. Additionally, Aspen Bridging contributes to the company's earnings by providing short-term property financing solutions, earning income through interest on bridging loans. These financial products are typically designed for individuals and businesses that require quick access to funds but may not meet the criteria of conventional lenders. S & U plc benefits from its expertise in credit risk assessment, allowing it to serve niche markets effectively while managing default risks.

S & U plc Financial Statement Overview

Summary

Profitability is solid and 2025 shows a sharp revenue rebound and stronger cash generation with reported zero debt. However, multi-year cash flow volatility and inconsistent operating profitability signals reduce confidence in stability and earnings quality.

Income Statement

Revenue has been broadly stable over time with a sharp rebound in 2025 (+46% YoY). Profitability is solid with net margins generally in the high-teens to mid-40% range, but net income has trended down from 2022–2023 to 2025. Reported operating profitability signals are inconsistent across years (e.g., unusually low/negative operating margin in some periods despite strong earnings), which reduces confidence in the quality/consistency of the operating picture.

Balance Sheet

The balance sheet shows meaningful equity backing and decent returns on equity (roughly 7%–18% historically), but leverage was material through 2020–2024 (debt-to-equity ~0.55–0.96). 2025 shows zero debt, which is a major positive if sustained, though the sharp change versus prior years raises questions about durability and/or classification. Overall asset base has grown versus 2020, supporting scale, but the capital structure has been less stable year-to-year.

Cash Flow

Cash generation has been volatile: operating cash flow was strongly negative in 2022–2023, near breakeven in 2024, and then very strong in 2025. Free cash flow follows the same pattern, swinging from large outflows to a large inflow, which makes underlying cash earning power harder to rely on. While 2025 free cash flow nearly matches net income, the multi-year variability is a key risk for a credit-services business where working capital and receivables can drive big swings.

Breakdown	TTM	Jan 2025	Jan 2024	Jan 2023	Jan 2022	Jan 2021
Income Statement
Total Revenue	107.00M	97.49M	100.38M	102.71M	87.89M	83.76M
Gross Profit	85.61M	97.49M	92.11M	78.51M	68.59M	68.98M
EBITDA	45.05M	0.00	49.14M	49.43M	51.32M	22.20M
Net Income	19.95M	17.91M	25.44M	33.72M	37.98M	14.65M
Balance Sheet
Total Assets	434.47M	445.06M	466.85M	428.17M	327.23M	284.84M
Cash, Cash Equivalents and Short-Term Investments	3.51M	5.22M	1.00K	3.14M	1.00K	1.00K
Total Debt	183.95M	0.00	225.25M	196.54M	114.44M	99.80M
Total Liabilities	193.30M	206.98M	232.68M	203.29M	120.48M	103.81M
Stockholders Equity	241.17M	238.08M	234.16M	224.88M	206.75M	181.03M
Cash Flow
Free Cash Flow	62.70M	64.27M	-711.00K	-63.59M	-2.47M	31.73M
Operating Cash Flow	63.84M	64.99M	-446.00K	-62.76M	-2.09M	32.94M
Investing Cash Flow	7.96M	-685.00K	-189.00K	-660.00K	-284.00K	-1.11M
Financing Cash Flow	-68.29M	-59.09M	-2.50M	66.56M	2.38M	-32.48M

S & U plc Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 65.00
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Negative
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For GB:47IE, the sentiment is Positive. The current price of 65 is below the 20-day moving average (MA) of 65.00, below the 50-day MA of 65.00, and above the 200-day MA of 63.37, indicating a neutral trend. The MACD of 0.03 indicates Positive momentum. The RSI at 100.00 is Negative, neither overbought nor oversold. The STOCH value of <0.01 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for GB:47IE.

S & U plc Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
ORCH	75 Outperform	£12.17M	4.32	14.61%	3.33%	8.91%	94.32%
Sector *	68 Neutral	$18.00B	11.42	9.92%	3.81%	9.73%	1.22%
IPF	67 Neutral	£559.18M	9.42	10.35%	4.39%	-7.52%	50.23%
ASAI	61 Neutral	£206.00M	2.44	-965.56%	4.74%	―	―
47IE	57 Neutral	£240.59M	5.11	―	6.06%	―	―
VANQ	53 Neutral	£279.00M	24.71	1.89%	―	-3.77%	-147.20%
AMGO	48 Neutral	£29.29M	-9.86	―	―	-97.14%	98.49%