OCU Group - Annual Report 2026

Financial statements

Strategic report

Governance

112 OCU Group Annual report and financial statements 2026

Consolidated cash flow statement for the year ended 30 April 2026

2026 £000

2026 £000

2025 £000

2025 £000

Notes

Notes

Cash flows from operating activities Loss after taxation

Cash flows from financing activities Proceeds of new borrowings

(31,931) 76,292 19,583

82,799

(70,790)

642,015

(696)

Amortisation of intangible assets

12

64,508

Repayment of facilities

(392,053)

(16,137) 65,966 61,067 77,233

Depreciation charges

13

13,484

Net movement on finance leases

6,080

(1,649)

Net cash from financing activities

Profit on disposal of fixed assets

7

(1,378)

256,042

(5,234)

Finance income

9

(7,725)

Increase in cash and cash equivalents

48,392

79,868

Finance costs

10

99,430

Cash and cash equivalents at beginning of year

28,841

11,836

2,311

Income tax expense

11

7,171

Exchange gains on cash and cash equivalents

148,765

Cash and cash equivalents at end of year

140,611

104,700

16

77,233

2,649

Decrease/(increase) in stocks

(2,814)

(65,055)

Increase in trade and other debtors

(44,436)

64,324

Increase in trade and other creditors

66,975

Cash generated from operations

150,683

124,425

(66,608)

Interest paid

(69,047)

(5,559)

Tax paid

(12,989)

Net cash from operating activities

78,516

42,389

Cash flows from investing activities Acquisition of businesses, net of cash acquired

(74,783)

27

(230,364)

(1,591)

Purchase of intangible fixed assets

12

(723)

(14,982)

Purchase of tangible fixed assets

13

(24,476)

5,840

Sale of tangible fixed assets

4,670

2,101

Interest received

9

854

Net cash used in investing activities

(83,415)

(250,039)

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