ScoreWhy is Samuel Heath & Sons Plc ?
1
Company's ability to service its debt is weak with a poor EBIT to Interest (avg) ratio of 1.22
- Company's ability to service its debt is weak with a poor EBIT to Interest (avg) ratio of 1.22
2
Poor long term growth as Net Sales has grown by an annual rate of 4.77% and Operating profit at 7.11% over the last 5 years
3
The company has declared negative results in Mar'2026 after 2 consecutive positive quarters
- ROCE(HY) Lowest at 1.61%
- DIVIDEND PAYOUT RATIO(Y) Lowest at 0%
- RAW MATERIAL COST(Y) Grown by 12.8% (YoY)
4
With ROE of 8.14%, it has a very attractive valuation with a 0.66 Price to Book Value
- Over the past year, while the stock has generated a return of -28.99%, its profits have risen by 27% ; the PEG ratio of the company is 0.2
5
Consistent Underperformance against the benchmark over the last 3 years
- Along with generating -28.99% returns in the last 1 year, the stock has also underperformed FTSE 100 in each of the last 3 annual periods
Real-Time Research ReportHow much should you sell?
- All quantity irrespective of whether you are making profits or losses
(If sector exposure > 30%, please use optimiser tool to see which are the best stocks to hold in Building Products)
When to re-enter? - We will constantly monitor the company and review our call based on new data
Is Samuel Heath & Sons Plc for you?
High Risk, Low Return
Absolute
Risk Adjusted
Volatility
Samuel Heath & Sons Plc
-28.99%
-0.33
32.57%
FTSE 100
16.06%
1.36
11.82%
Quality
Management Risk
Growth
Capital StructureQuality key factors
Factor
Value
Sales Growth (5y)
4.77%
EBIT Growth (5y)
7.11%
EBIT to Interest (avg)
1.13
Debt to EBITDA (avg)
0
Net Debt to Equity (avg)
-0.15
Sales to Capital Employed (avg)
1.36
Tax Ratio
17.10%
Dividend Payout Ratio
162.27%
Pledged Shares
0
Institutional Holding
0
ROCE (avg)
20.07%
ROE (avg)
10.08%
ValuationValuation Key Factors 
Factor
Value
P/E Ratio
8
Industry P/E
Price to Book Value
0.66
EV to EBIT
5.69
EV to EBITDA
3.15
EV to Capital Employed
0.57
EV to Sales
0.38
PEG Ratio
0.22
Dividend Yield
141.54%
ROCE (Latest)
9.76%
ROE (Latest)
8.14%
TechnicalsTechnical key factors
Indicator
Weekly
Monthly
MACD
Bearish
Mildly Bullish
RSI
Bearish
Bollinger Bands
Mildly Bearish
Mildly Bearish
Moving Averages
Bearish (Daily)
KST
Bearish
Bullish
Dow Theory
No Trend
No Trend
OBV
No Trend
No Trend
Technical Indicator Scale: Bearish, Mildly Bearish, Sideways, Mildly Bullish, Bullish Turned 
Financial Trend6What is working for the Company
OPERATING CASH FLOW(Y)
Highest at GBP 3.16 MM
DEBT-EQUITY RATIO
(HY)
Lowest at -20.57 %
CASH AND EQV(HY)
Highest at GBP 2.8 MM
INVENTORY TURNOVER RATIO(HY)
Highest at 1.93 times
-16What is not working for the Company
ROCE(HY)
Lowest at 1.61%
DIVIDEND PAYOUT RATIO(Y)
Lowest at 0%
RAW MATERIAL COST(Y)
Grown by 12.8% (YoY
NET SALES(Q)
Lowest at GBP 7.13 MM
OPERATING PROFIT(Q)
Lowest at GBP 0.56 MM
OPERATING PROFIT MARGIN(Q)
Lowest at 7.8 %
PRE-TAX PROFIT(Q)
Lowest at GBP 0.22 MM
NET PROFIT(Q)
Lowest at GBP 0.04 MM
EPS(Q)
Lowest at GBP -0.13
Here's what is working for Samuel Heath & Sons Plc
Debt-Equity Ratio
Lowest at -20.57 % and Grown
In each half year in the last five Semi-Annual periodsMOJO Watch
The company has been reducing its borrowing as compared to equity capital
Debt-Equity Ratio
Operating Cash Flow
Highest at GBP 3.16 MM
in the last three yearsMOJO Watch
The company has generated higher cash revenues from business operations
Operating Cash Flows (GBP MM)
Cash and Eqv
Highest at GBP 2.8 MM
in the last six Semi-Annual periodsMOJO Watch
Short Term liquidity is improving
Cash and Cash Equivalents
Inventory Turnover Ratio
Highest at 1.93 times
in the last five Semi-Annual periodsMOJO Watch
Company has been able to sell its inventory faster
Inventory Turnover Ratio
Here's what is not working for Samuel Heath & Sons Plc
Pre-Tax Profit
At GBP 0.22 MM has Fallen at -70.17%
Year on Year (YoY)MOJO Watch
Near term Pre-Tax Profit trend is very negative
Pre-Tax Profit (GBP MM)
Net Profit
At GBP 0.04 MM has Fallen at -90.57%
Year on Year (YoY)MOJO Watch
Near term Net Profit trend is very negative
Net Profit (GBP MM)
Net Sales
Lowest at GBP 7.13 MM
in the last five periodsMOJO Watch
Near term sales trend is negative
Net Sales (GBP MM)
Operating Profit
Lowest at GBP 0.56 MM
in the last five periodsMOJO Watch
Near term Operating Profit trend is negative
Operating Profit (GBP MM)
Operating Profit Margin
Lowest at 7.8 %
in the last five periodsMOJO Watch
Company's profit margin has deteriorated
Operating Profit to Sales
Pre-Tax Profit
Lowest at GBP 0.22 MM
in the last five periodsMOJO Watch
Near term Pre-Tax Profit trend is negative
Pre-Tax Profit (GBP MM)
Net Profit
Lowest at GBP 0.04 MM
in the last five periodsMOJO Watch
Near term Net Profit trend is negative
Net Profit (GBP MM)
EPS
Lowest at GBP -0.13
in the last five periodsMOJO Watch
Declining profitability; company has created lower earnings for shareholders
EPS (GBP)
Dividend Payout Ratio
Lowest at 0%
in the last five yearsMOJO Watch
Company is distributing lower proportion of profits generated as dividend
DPR (%)
Raw Material Cost
Grown by 12.8% (YoY)
MOJO Watch
The company's ability to pass on the cost of raw materials to customers has deteriorated; this may lead to a fall in profit margin
Raw Material Cost as a percentage of Sales
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