W.h. Ireland (WHI)

Company name:	W.h. Ireland Group Plc
EPIC:	WHI	Trading Currency:	GBX
Market Sector:	AIMP	ISIN:	GB0009241885
Market Segment:	ASX1	Share Type:	DE
WWW Address:	https://www.whirelandplc.com/about-whireland	Description:	ORD 5P
Industry Sector:	GENERAL FINANCIAL

Price	Price Change [%]	Bid	Offer	Open	High	Low	Volume
38.00	0.0 [0.00]	37.00	39.00	38.00	38.00	38.00	31,557
Market Cap. [m]	Shares In Issue [m]	Beta	EPS	DPS	PE Ratio	Yield	52-Wks-Range
23.58	62.05	0.04	-7.11	-	-	-	58.00 - 37.00

W.h. Ireland Key Figures

(at previous day's close)
Market Cap.	23.58	m
Shares In Issue	62.05	m
Prev. Close	38.00
PE Ratio	-
Dividend Yield	-	%
EPS - basic	-7.11	p
Dividend PS	-	p
Dividend Cover	-
Cash Flow PS	-7.43	p
Return On Equity (ROE)	-37.61	%
Operating Margin	-15.35	%
PEG Factor	-
EPS Growth Rate	79.94	%
Dividends PS Growth Rate	-	%
Net Debt	5.13	m
Gross Gearing	47.55	%
Quick Assets	10.65	m
Net Working Capital	5.22	m
Intangibles / Fixed Assets	58.09	%
Turnover PS	34.82	p
Pre-Tax Profit PS	-5.34	p
Retained Profit PS	-5.16	p
Cash PS	4.16	p
Net Cash PS	-4.60	p
Net Tangible Asset Value PS *	8.50	p
Net Asset Value PS	13.71	p
Spread	2.00 (5.13%)
* Calculation based on Ordinary Capital figure as contained in last annual report, and the most recent shares in issue figure. Therefore the ratio might be exposed to inaccuracies.

W.h. Ireland Balance Sheet

Share Price Performance

Sample Period ^†	High	Low
1 week	38.50	38.00
4 weeks	42.00	38.00
12 weeks	45.00	37.00
1 year	58.00	37.00

Share Price Chart (5 years)

W.h. Ireland Historic Returns

Period ^†	Open	Change	%	Open Avg.	Avg. Daily Vol [m]	Total Vol [m]	VWAP
1 week	38.50	-0.50	-1.30	38.00	0.01		38.08
4 weeks	39.50	-1.50	-3.80	38.00	0.04		40.65
12 weeks	45.00	-7.00	-15.56	37.00	0.03		41.50
26 weeks	48.50	-10.50	-21.65	37.00	0.26		45.34
1 year	58.00	-20.00	-34.48	37.00	0.13		45.90
3 years	47.50	-9.50	-20.00	32.50	0.08		47.29
5 years	139.00	-101.00	-72.66	32.50	0.06		61.45
† periods calculated are whole weeks rather than calendar months

W.h. Ireland Key Management Ratios

W.h. Ireland Investment Ratios

(Market value analysis) at previous day's close
PQ Ratio	-
PE Ratio	-
Tobin's Q Ratio	1.43
Tobin's Q Ratio (excl. intangibles)	1.63
Dividend Yield	-	%
Market-to-Book Ratio	2.77
Price-to-Pre-Tax Profit PS	-7.11
Price-to-Retained Profit PS	-7.37
Price-to-Cash Flow PS	-5.11
Price-to-Sales PS	1.09
Price-to-Net Tangible Asset Value PS	4.47
Price-to-Cash PS	9.14
Net Working Capital PS	8.41
Price Pct to Working Capital PS	4.52	%
Earnings Yield	-	%
Average PE	-
Years in average	-
PE to PE average	-	%

W.h. Ireland Financial Ratios

(Leverage Ratios)
Debt Ratio	21.09	%
Debt-to-Equity Ratio	0.27
Debt-to-Equity Ratio (excl. Intgbl)	0.43
Debt-to-Equity Market Value	0.10
Net Gearing	31.64	%
Net Gearing (excl. Intangibles)	39.51	%
Gross Gearing	47.55	%
Gross Gearing (excl. Intangibles)	59.38	%
Gearing Under 1 Year	33.52	%
Gearing Under 1 Year (excl. Intgbl)	41.87	%
Assets/Equity	1.91
Cash/Equity	30.33
(Liquidity Ratios)
Net Working Capital to Total Assets	32.17	%
Current Ratio	1.96
Quick Ratio (Acid Test)	1.96
Liquidity Ratio	0.47
Cash & Equiv/Current Assets	24.22	%
(Solvency Ratios)
Enterprise Value	23.27	m
CFO/Sales	-0.21
CFO/Attributable Profit	-
CFO/Assets	-0.28
CFO/Debt	-0.60
Total Debt/Equity Market Value	0.33
Total Debt/Sales	0.36
Total Debt/Pre-Tax Profit	-2.33
Total Debt	7.71	m
Total Debt/Net Current Assets	1.48	%
(Dodds - Graham Ratios)
3 yr Compound Earnings Growth	-10.98	%
5 yr Compound Earnings Growth	-	%
10 yr Compound Earnings Growth	-	%
Earn drops > 5% in 10yrs	8

Beta (60-Mnth)	Beta (36-Mnth)
0.0446	0.0090

W.h. Ireland Operating Ratios

(Profitability Ratios)
Return On Capital Employed (ROCE)	-30.76	%
Return On Assets (ROA)	-19.36	%
Net Profit Margin	-14.80	%
Assets Turnover	1.31
Return On Equity (ROE)	-37.61	%
Return On Investment (ROI)	-32.06	%
Dividend Payout Ratio	-	%
Plowback Ratio	100.00	%
Growth from Plowback Ratio	-	%
Net Income Of Revenues	-14.80	%
(Asset Utilisation Multiples)
Shareholders Equity Turnover	2.50
Fixed Assets Turnover	4.80
Current Assets Turnover	1.80
Net Working Capital Turnover
Inventory Turnover	-
(Other Operating Ratios)
Total Assets-to-Sales	0.76
Debtors-to-Sales	26.94	%
Debt Collection Period	98.33	Days

W.h. Ireland Dividends

Announcement Date	Type	Curr.	Dividend Amount	Period Start	Period End	Ex Date	Record Date	Payment Date	Total Dividend Amount
02 Mar 2015	Final	GBX	2.00	30/11/2013	30/11/2014	12/03/2015	13/03/2015	10/04/2015	2.00
26 Feb 2014	Final	GBX	1.50	30/11/2012	30/11/2013	05/03/2014	07/03/2014	11/04/2014	1.50
27 Mar 2013	Final	GBX	0.50	30/11/2011	30/11/2012	24/03/2013	26/03/2013	28/05/2013	0.50
18 Aug 2008	Interim	GBX	1.00	01/12/2007	31/05/2008	27/08/2008	29/08/2008	10/10/2008	1.00
29 Feb 2008	Final	GBX	3.00	30/05/2007	30/11/2007	05/03/2008	07/03/2008	25/04/2008	5.00
30 Jul 2007	Interim	GBX	2.00	01/12/2006	31/05/2007	08/08/2007	10/08/2007	28/09/2007	-
25 Feb 2007	Final	GBX	3.00	31/12/2005	31/12/2006	07/03/2007	09/03/2007	27/04/2007	4.44
31 Jul 2006	Interim	GBX	1.44	01/12/2005	31/05/2006	09/08/2006	11/08/2006	28/09/2006	-
20 Feb 2006	Final	GBX	2.50	30/11/2004	30/11/2005	08/03/2006	10/03/2006	28/04/2006	3.75
29 Jul 2005	Interim	GBX	1.25	01/12/2004	31/05/2005	07/09/2005	09/09/2005	28/10/2005	-
21 Feb 2005	Special	GBX	2.00	30/11/2003	30/11/2004	09/03/2005	11/03/2005	29/04/2005	-
21 Feb 2005	Final	GBX	1.50	30/11/2003	30/11/2004	09/03/2005	11/03/2005	29/04/2005	2.25
19 Jul 2004	Interim	GBX	0.75	01/12/2003	31/05/2004	08/09/2004	10/09/2004	29/10/2004	-
15 Mar 2004	Final	GBX	0.75	30/11/2002	30/11/2003	07/04/2004	13/04/2004	28/05/2004	1.25
05 Aug 2003	Interim	GBX	0.50	01/12/2002	31/05/2003	10/09/2003	12/09/2003	31/10/2003	-
07 Mar 2003	Final	GBX	0.50	30/11/2001	30/11/2002	09/04/2003	11/04/2003	30/05/2003	1.00
15 Aug 2002	Interim	GBX	0.50	01/12/2001	31/05/2002	03/10/2002	05/10/2002	25/10/2002	-
08 Apr 2002	Final	GBX	1.00	30/11/2000	30/11/2001	17/04/2002	19/04/2002	13/05/2002	2.00
29 Aug 2001	Interim	GBX	1.00	01/12/2000	31/05/2001	03/10/2001	05/10/2001	26/10/2001	-
13 Mar 2001	Final	GBX	1.33	30/11/1999	30/11/2000	04/04/2001	06/04/2001	26/04/2001	1.33

W.h. Ireland Fundamentals

	30 Nov 2016 (GBP)		31 Mar 2018 (GBP)		31 Mar 2019 (GBP)		31 Mar 2020 (GBP)
turnover	25.42	100.00%	36.42	100.00%	23.68	100.00%	21.61	100.00%	m
pre tax profit	-3.20	-12.60%	-3.71	-10.20%	-10.15	-42.86%	-3.32	-15.35%	m
attributable profit	-2.74	-10.79%	-2.95	-8.09%	-11.33	-47.83%	-3.20	-14.80%	m
retained profit	-2.74	-10.79%	-2.95	-8.09%	-11.33	-47.83%	-3.20	-14.80%	m
eps - basic (p)	-10.72		-10.08		-35.44		-7.11
eps - diluted (p)	-10.72		-10.08		-35.44		-7.11
dividends per share	-		-		-		-

W.h. Ireland Balance Sheet

	30 Nov 2016 (GBP)		31 Mar 2018 (GBP)		31 Mar 2019 (GBP)		31 Mar 2020 (GBP)


	30 Nov 2016 (GBP)		31 Mar 2018 (GBP)		31 Mar 2019 (GBP)		31 Mar 2020 (GBP)
ASSETS
fixed assets	1.21	3.27%	1.27	4.02%	1.16	6.90%	0.83	5.12%	m
intangibles	3.84	10.41%	3.68	11.62%	0.88	5.23%	3.23	19.93%	m
fixed investments	0.65	1.76%	0.94	2.96%	1.40	8.30%	1.50	9.26%	m
current assets - other	4.75	12.87%	-	-%	-	-%	2.13	13.12%	m
stocks	-	-%	-	-%	-	-%	-	-%	m
debtors	19.79	53.65%	18.54	58.46%	5.70	33.84%	5.94	36.66%	m
cash & securities	6.66	18.04%	7.28	22.95%	7.70	45.74%	2.58	15.91%	m

TOTAL	36.89	100%	31.71	100%	16.84	100%	16.22	100%	m

LIABILITIES
creditors - short	21.53	58.35%	17.24	54.37%	7.66	45.50%	5.44	33.52%	m
creditors - long	3.66	9.91%	1.60	5.04%	0.41	2.45%	2.27	14.02%	m
creditors - other	-	-%	-	-%	-	-%	-	-%	m
subordinated loans	-	-%	-	-%	-	-%	-	-%	m
insurance funds	-	-%	-	-%	-	-%	-	-%	m

TOTAL	25.18	68.26%	18.84	59.40%	8.07	47.95%	7.71	47.55%	m

EQUITY
ord cap, reserves	11.71	31.74%	12.87	40.60%	8.77	52.05%	8.51	52.45%	m
prefs, minorities	-	-%	-	-%	-	-%	-	-%	m

TOTAL	11.71	31.74%	12.87	40.60%	8.77	52.05%	8.51	52.45%	m

OTHER
NAV Basic	-		-		-		-
NAV Diluted	-		-		-		-

W.h. Ireland Cash Flow Statement

	30 Nov 2016 (GBP)	31 Mar 2018 (GBP)	31 Mar 2019 (GBP)	31 Mar 2020 (GBP)
Operating CF	-2.24	-6.05	-5.02	-4.61	m
Pre-Financing CF	-3.24	-3.01	-6.23	-6.01	m
Retained CF	-1.52	0.62	0.43	-3.97	m

W.h. Ireland Brokers

Name	Activity	Type	Mnemonic	Code
Liberum Capital Limited	Market Maker(MMF)	Broker/Dealer	LIBC	LCAPGB21
Oriel Securities Limited	Market Maker(MMF)	Broker/Dealer	OREL	ORSNGB21
Shore Capital Stockbrokers Ltd	Market Maker(MMF)	Broker/Dealer	SCAP	SHOCGB21
Winterflood Securities Ltd	Market Maker(MMF)	Broker/Dealer	WINS	WNTSGB2LBIC