GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Shepherd Neame Ltd (AQSE:SHEP) » Definitions » Net Income

Shepherd Neame (AQSE:SHEP) Net Income : £-0.2 Mil (TTM As of Dec. 2023)


View and export this data going back to 2014. Start your Free Trial

What is Shepherd Neame Net Income?

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. Shepherd Neame's Net Income for the six months ended in Dec. 2023 was £0.6 Mil. Its Net Income for the trailing twelve months (TTM) ended in Dec. 2023 was £-0.2 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. Shepherd Neame's Earnings per Share (Diluted) for the six months ended in Dec. 2023 was £0.04.


Shepherd Neame Net Income Historical Data

The historical data trend for Shepherd Neame's Net Income can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Shepherd Neame Net Income Chart

Shepherd Neame Annual Data
Trend Jun14 Jun15 Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23
Net Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.59 -19.39 -17.79 6.28 3.46

Shepherd Neame Semi-Annual Data
Jun14 Dec14 Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23
Net Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.27 2.01 4.26 -0.80 0.64

Shepherd Neame Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

Shepherd Neame's Net Income for the fiscal year that ended in Jun. 2023 is calculated as

Net Income(A: Jun. 2023 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=4.948+-1.486+0+-4.4408920985006E-16
=3.5

Shepherd Neame's Net Income for the quarter that ended in Dec. 2023 is calculated as

Net Income(Q: Dec. 2023 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=1.061+-0.419+0+1.1102230246252E-16
=0.6

Net Income for the trailing twelve months (TTM) ended in Dec. 2023 adds up the semi-annually data reported by the company within the most recent 12 months, which was £-0.2 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Shepherd Neame  (AQSE:SHEP) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

Shepherd Neame's Earnings per Share (Diluted) (EPS) for the quarter that ended in Dec. 2023 is calculated as

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


Shepherd Neame Net Income Related Terms

Thank you for viewing the detailed overview of Shepherd Neame's Net Income provided by GuruFocus.com. Please click on the following links to see related term pages.


Shepherd Neame (AQSE:SHEP) Business Description

Traded in Other Exchanges
Address
17 Court Street, Faversham, Kent, GBR, ME13 7AX
Shepherd Neame Ltd is engaged in the brewing and packaging of beer, wholesaling and retailing of beer, cider, wines, spirits and minerals, property ownership and public house, and providing hotel management services. Its operating segments include Brewing and Brands, Retail Pubs, and Tenanted Pubs. The company's brands include Master Brew, Whitstable Bay, Queen Court, India Pale Ale, Samuel Adams, Asahi and Bishops Finger. It generates maximum revenue from the Managed Pubs segment. Geographically, it derives a majority of revenue from the United Kingdom.

Shepherd Neame (AQSE:SHEP) Headlines

No Headlines