Employees: 210
Size S&U (SUS.L) is a United Kingdom Financials company (Finance/Rental/Leasing) with a market value of $319M, the 355th largest of 363 United Kingdom companies the cockpit tracks. Shares closed at £1,950 on 6 Nov 2026.
Performance Over six months the shares fell 0.5%, against -10.4% for the median peer and +3.6% for the United Kingdom market (cap-weighted) — 8th highest of 19 in its peer set.
Growth Revenue grew 5.6% over the last twelve months (peer median +4.6%); the operating margin is 42.7% (peer median 22.5%).
Valuation It trades at 0.94× book value against a peer median of 0.87× (10th most expensive of 20).
Price implies The share price implies a return on equity of about 9.6%; S&U delivers 9.7%, so the price asks less than the business earns today.
Next results Next results expected around 30 Mar 2027 (exchange calendar; dates can move).
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Revenue | £113M | £107M | £116M | £115M | £103M |
| Revenue growth | — | -7% | 0% | +12% | — |
| Gross profit | £85.7M | £83.4M | £98.7M | £92.1M | £78.5M |
| EBITDA | £61.8M | £59.7M | £80.9M | £73.3M | £63.3M |
| Net income | £23.9M | £23.7M | £17.9M | £25.4M | £33.7M |
| Free cash flow | -£82.0M | -£36.7M | £46.1M | -£15.8M | -£63.6M |
| Capital expenditure | £716,000 | £883,000 | £726,000 | £265,000 | £826,000 |
| Total debt | n/a | £242M | £198M | £225M | £197M |
The default views of Competitor Analysis ▸ Charts, drawn from the same data. Open them in the cockpit to change the axes, pin companies and read every value.
Peer set: Industry: the same industry and sector in any market, nearest in size. This is the same default set the interactive Competitor Analysis opens with.
| Measure | SUS.L | Peer median | Rank in peer set |
|---|---|---|---|
| 1-month return | +5.4% | +0.5% | 4th highest of 21 |
| 6-month return | -0.5% | -10.4% | 8th highest of 19 |
| Return on equity | 9.7% | 9.1% | 9th highest of 19 |
| Price / book | 0.94× | 0.87× | 10th most expensive of 20 |
| Trailing P/E | 9.9× | 8.6× | 6th most expensive of 15 |
| ROE the price implies | 9.6% | 8.8% | 9th most demanding of 20 |
| ROE delivered | 9.7% | 8.8% | 7th highest of 16 |
| Company | Market | Market cap | 6M return | Revenue growth | ROE | Price / book | Implied ROE | Delivered ROE |
|---|---|---|---|---|---|---|---|---|
| S&U SUS.L | United Kingdom | $319M | -1% | +6% | 10% | 0.94× | 9.6% | 9.7% |
| NHN KCP 060250.KS | South Korea | $316M | -42% | +21% | 19% | 1.37× | 10.6% | 18.9% |
| Mortgage Advice Bureau (Holdings) MAB1.L | United Kingdom | $314M | -20% | +14% | 17% | 3.51× | 34.0% | 17.1% |
| Regional Management RM | United States | $324M | +3% | +8% | 13% | 0.87× | 9.3% | 12.6% |
| Eightco ORBS | United States | $313M | -9% | -38% | -157% | 0.81× | 15.1% | -157.0% |
| 7855 7855.TW | Taiwan | $325M | n/a | +2% | 14% | 1.18× | 4.0% | n/a |
| Timbercreek Financial TF.TO | Canada | $310M | -21% | -5% | 4% | 0.67× | 6.6% | 3.8% |
| Public Financial 0626.HK | Hong Kong | $328M | +58% | -7% | 1% | 0.33× | 4.0% | 1.3% |
| NewtekOne NEWT | United States | $309M | -25% | +24% | 14% | 0.84× | 10.3% | 14.5% |
| IndoStar Capital Finance INDOSTAR.NS | India | $329M | -15% | -2% | 4% | 0.82× | 14.6% | n/a |
| Sankyo Frontier 9639.T | Japan | $331M | +6% | +4% | 11% | 0.97× | 5.8% | 11.5% |
| ASA International ASAI.L | United Kingdom | $332M | +28% | +25% | 45% | 1.69× | 30.5% | 44.9% |
| Shandong Hi-Speed 0412.HK | Hong Kong | $334M | -65% | -15% | n/a | n/a | n/a | n/a |
| China Aircraft Leasing 1848.HK | Hong Kong | $340M | -11% | +19% | 8% | 0.57× | 6.3% | 8.4% |
| Inflection Point Acquisition Corp. VI IPFX | United States | $343M | n/a | n/a | n/a | 1.41× | 7.7% | n/a |
| Sanghvi Movers SANGHVIMOV.NS | India | $343M | +11% | +30% | 15% | 2.47× | 34.6% | n/a |
| Crescent Capital BDC CCAP | United States | $346M | -31% | -29% | 0% | 0.53× | 5.6% | -0.5% |
| Waterstone Financial WSBF | United States | $357M | +6% | +5% | 9% | 1.02× | 8.8% | 8.7% |
| Better Home & Finance BETR | United States | $366M | -34% | +41% | -224% | 6.31× | 68.0% | -224.0% |
| Sing Investments & Finance S35.SI | Singapore | $270M | -10% | -14% | 9% | 0.68× | 3.3% | 9.3% |
| GECOSS 9991.T | Japan | $376M | +9% | +5% | 9% | 0.83× | 6.1% | 8.8% |