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S & U plc
(LSE:46IE)
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Rating:64Neutral
Price Target:
88.00 p
▲(6.67% Upside)
Action:Reiterated
Date:06/26/26
The score is anchored by mixed financial performance: strong profitability and renewed revenue growth are materially weakened by volatile/negative cash flow and somewhat higher leverage. Technicals are currently soft (below major moving averages with negative MACD), while valuation is a major positive due to the very low P/E and high dividend yield.
Positive Factors
Specialist non-standard and motor finance niche
S & U's focused business model serving non-standard and motor borrowers creates a durable niche with underwriting expertise and distribution channels into underserved customers. This specialization supports steady originations and differentiated pricing power versus mainstream lenders over months.
Negative Factors
Volatile and negative cash generation
Operating and free cash flow volatility, including negative cash generation in 2026 and multiple prior years, undermines the durability of reported earnings. Persistent cash shortfalls force reliance on external funding, constrain reinvestment or dividend sustainability, and raise liquidity risk.
Read all positive and negative factors
Positive Factors
Negative Factors
Specialist non-standard and motor finance niche
S & U's focused business model serving non-standard and motor borrowers creates a durable niche with underwriting expertise and distribution channels into underserved customers. This specialization supports steady originations and differentiated pricing power versus mainstream lenders over months.
Read all positive factors
S & U plc (46IE) vs. iShares MSCI United Kingdom ETF (EWC)
Market Cap
£243.02M
Dividend Yield7.3%
Average Volume (3M)90.00K
Price to Earnings (P/E)―
Beta (1Y)>-0.01
Revenue GrowthN/A
EPS GrowthN/A
CountryUK
Employees239
SectorGeneral
Sector StrengthN/A
IndustryFinancial - Credit Services
Share Statistics
EPS (TTM)2.09
Shares OutstandingN/A
10 Day Avg. Volume90,000
30 Day Avg. Volume90,000
Financial Highlights & Ratios
PEG Ratio0.00
Price to Book (P/B)0.00
Price to Sales (P/S)0.00
P/FCF Ratio0.00
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
S & U plc Business Overview & Revenue Model
Company Description
S & U PLC is a financial services firm based in the UK, specializing in vehicle financing and other niche lending solutions. The company operates through three main divisions: motor finance, property bridging finance, and central finance. The larg...
How the Company Makes Money
S & U plc primarily makes money by lending to customers and earning interest and related charges over the life of those loans. Its key revenue stream is finance income (interest) generated from loan portfolios, most notably from motor finance and ...
S & U plc Financial Statement Overview
Summary
Income Statement
74
Positive
Balance Sheet
66
Positive
Cash Flow
41
Neutral
| Breakdown | TTM | Jan 2026 | Jan 2025 | Jan 2024 | Jan 2023 | Jan 2022 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 100.52M | 107.43M | 97.49M | 100.52M | 95.36M | 84.26M |
| Gross Profit | 100.52M | 93.22M | 97.49M | 100.52M | 95.36M | 84.26M |
| EBITDA | 0.00 | 32.30M | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income | 25.44M | 23.71M | 17.91M | 25.44M | 33.72M | 37.98M |
Balance Sheet | ||||||
| Total Assets | 466.85M | 501.22M | 445.06M | 466.85M | 428.17M | 428.17M |
| Cash, Cash Equivalents and Short-Term Investments | 1.00K | 0.00 | 5.22M | 1.00K | 3.14M | 3.14M |
| Total Debt | 224.80M | 241.98M | 197.79M | 224.80M | 196.09M | 196.09M |
| Total Liabilities | 232.68M | 252.22M | 206.98M | 232.68M | 203.29M | 203.29M |
| Stockholders Equity | 234.16M | 249.00M | 238.08M | 234.16M | 224.88M | 224.88M |
Cash Flow | ||||||
| Free Cash Flow | -711.00K | -22.39M | 64.27M | -711.00K | -63.59M | -63.59M |
| Operating Cash Flow | -446.00K | -21.50M | 64.99M | -446.00K | -62.76M | -62.76M |
| Investing Cash Flow | -189.00K | -839.00K | -685.00K | -189.00K | -660.00K | -660.00K |
| Financing Cash Flow | -2.50M | 17.13M | -59.09M | -2.50M | 66.56M | 66.56M |
S & U plc Technical Analysis
Negative
82.50
Price Trends
82.50
Positive
83.56
Negative
83.41
Negative
Market Momentum
-0.03
Negative
0.55
Positive
<0.01
Positive
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For GB:46IE, the sentiment is Negative. The current price of 82.5 is below the 20-day moving average (MA) of 82.50, above the 50-day MA of 82.50, and below the 200-day MA of 83.41, indicating a neutral trend. The MACD of -0.03 indicates Negative momentum. The RSI at 0.55 is Positive, 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 Negative sentiment for GB:46IE.
S & U plc Peers Comparison
UnderperformOutperform
Sector (55)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
72 Outperform | £49.31M | 8.01 | 24.15% | 0.43% | 19.95% | 146.39% | |
67 Neutral | £250.00M | 4.51 | 41.54% | 4.23% | 25.27% | 69.00% | |
64 Neutral | £243.02M | ― | 9.74% | 7.30% | ― | ― | |
55 Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% | |
53 Neutral | £38.56M | -10.36 | -314.29% | 16.69% | ― | ― | |
52 Neutral | £200.12M | 18.39 | 2.20% | 12.35% | 6.21% | ― |
* General Sector Average
GB:46IE
S & U plc
82.50
-2.80
-3.28%
GB:VANQ
Vanquis Banking Group
78.90
-28.10
-26.26%
GB:AMGO
Amigo Holdings PLC
2.90
2.68
1188.89%
GB:TRU
TruFin
91.50
17.39
23.46%
GB:ASAI
ASA International Group PLC
250.00
119.86
92.10%
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.