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S&U plcSUS.LCompetitor analysis, valuation and peers

United Kingdom · GBP·Financials›Finance/Rental/Leasing
Momentum weak 39
Mkt cap
$319M
US dollars, full cap
Free float
33%
of shares outstanding
$/day
$177,354
20-day average traded
P/B
0.94×
price to book
ROE
9.7%
delivered
Implied ROE
9.6%
what the price asks
Next earnings
144 days
30 Mar 2027
Close · GBP£1,950
1D+2.6%
1W+3.7%
1M+5.4%
3M-1.8%
6M-0.5%
YTD-6.2%
1Y+7.7%
ATR %2.8%
52w lowhigh20.7% off high

What S&U does

Employees: 210

S&U at a glance

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).

Relative performance

9010011 May 202611 Aug 20266 Nov 2026SUS.L 102Peer median 87
Six months, rebased to 100: S&U against the median of its 20 peers (local-currency closes).

S&U financials

Reported figures in GBP; fiscal year ends 2026-01-31. TTM = trailing twelve months.
TTMFY2025FY2024FY2023FY2022
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 debtn/a£242M£198M£225M£197M

Quarterly statements and history in the cockpit →

S&U competitor charts

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.

Performance: 6-month against 1-month return

-50%0%+50%-20%0%+20%060250MAB1RMORBSTF0626NEWTINDOSTAR9639ASAI04121848SANGHVIMOVCCAPWSBFBETRS35SUS.L6-month return →1-month return →
Up and to the right = strong over both horizons. S&U is the large dot.

Fundamentals: return on equity against price-to-book

-200%-100%0%00×20×40×60×060250MAB1RMORBSTF06269639ASAISANGHVIMOVBETRSUS.LReturn on equity →Price / book →
A bank or insurer earning more on its equity usually trades at a higher multiple of book; points far above the trend are priced for more. S&U is the large dot.

Capital: ROE delivered against the ROE the price implies

-200%-100%0%-200%-100%0%060250MAB1RMORBSBETRSUS.LROE delivered →ROE the price implies →
Above the diagonal = the price asks for a higher return on equity than the business earns today. S&U is the large dot.

S&U competitors and peer comparison

How S&U compares with its peers

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.

S&U against its 20 peers (data as of 6 Nov 2026)
MeasureSUS.LPeer medianRank 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 equity9.7%9.1%9th highest of 19
Price / book0.94×0.87×10th most expensive of 20
Trailing P/E9.9×8.6×6th most expensive of 15
ROE the price implies9.6%8.8%9th most demanding of 20
ROE delivered9.7%8.8%7th highest of 16

Peer table

Peer set: Industry: the same industry and sector in any market, nearest in size
CompanyMarketMarket cap6M returnRevenue growthROEPrice / bookImplied ROEDelivered ROE
S&U SUS.LUnited Kingdom$319M-1%+6%10%0.94×9.6%9.7%
NHN KCP 060250.KSSouth Korea$316M-42%+21%19%1.37×10.6%18.9%
Mortgage Advice Bureau (Holdings) MAB1.LUnited Kingdom$314M-20%+14%17%3.51×34.0%17.1%
Regional Management RMUnited States$324M+3%+8%13%0.87×9.3%12.6%
Eightco ORBSUnited States$313M-9%-38%-157%0.81×15.1%-157.0%
7855 7855.TWTaiwan$325Mn/a+2%14%1.18×4.0%n/a
Timbercreek Financial TF.TOCanada$310M-21%-5%4%0.67×6.6%3.8%
Public Financial 0626.HKHong Kong$328M+58%-7%1%0.33×4.0%1.3%
NewtekOne NEWTUnited States$309M-25%+24%14%0.84×10.3%14.5%
IndoStar Capital Finance INDOSTAR.NSIndia$329M-15%-2%4%0.82×14.6%n/a
Sankyo Frontier 9639.TJapan$331M+6%+4%11%0.97×5.8%11.5%
ASA International ASAI.LUnited Kingdom$332M+28%+25%45%1.69×30.5%44.9%
Shandong Hi-Speed 0412.HKHong Kong$334M-65%-15%n/an/an/an/a
China Aircraft Leasing 1848.HKHong Kong$340M-11%+19%8%0.57×6.3%8.4%
Inflection Point Acquisition Corp. VI IPFXUnited States$343Mn/an/an/a1.41×7.7%n/a
Sanghvi Movers SANGHVIMOV.NSIndia$343M+11%+30%15%2.47×34.6%n/a
Crescent Capital BDC CCAPUnited States$346M-31%-29%0%0.53×5.6%-0.5%
Waterstone Financial WSBFUnited States$357M+6%+5%9%1.02×8.8%8.7%
Better Home & Finance BETRUnited States$366M-34%+41%-224%6.31×68.0%-224.0%
Sing Investments & Finance S35.SISingapore$270M-10%-14%9%0.68×3.3%9.3%
GECOSS 9991.TJapan$376M+9%+5%9%0.83×6.1%8.8%

Questions

Which companies are S&U's closest peers?
The cockpit's peer set: NHN KCP (060250.KS), Mortgage Advice Bureau (Holdings) (MAB1.L), Regional Management (RM), Eightco (ORBS), 7855 (7855.TW), Timbercreek Financial (TF.TO), Public Financial (0626.HK), NewtekOne (NEWT).
Is S&U expensive compared with its peers?
On price / book it trades at 0.94× against a peer median of 0.87×, 10th most expensive of 20 in its peer set. 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.
How has S&U stock performed?
Over six months to 6 Nov 2026 the shares returned -0.5% against -10.4% for the median peer; over one year +7.7%.

How these numbers are made. Returns are close-to-close in local currency. Revenue growth and margins are trailing twelve months. Req g is the revenue growth that today's enterprise value requires for seven years at the company's own cost of capital; Delivered g is what it actually grew; the gap is the hurdle (honest precision about ±8 points, so read the ranking more than the decimal). No fair values, price targets or analyst ratings are shown, by design. Method and validation.