# S&U plc (SUS.L) fundamentals

Data as of 2026-09-08. LSE, United Kingdom. Sector: Financial Services / Consumer Finance. Price 1992p, market value 242 millionp.

## Valuation
- **P/E (trailing): 10.2×** (5-yr avg 985.4×, 3-yr avg 1109.0×). S&U plc trades at 10.2× trailing earnings, well below its own five-year average of 985.4×: cheap by its own standards. The Financial Services median in the September 2026 study was 13.1×. Forward P/E is 8.0×, lower than trailing, so analysts expect earnings to grow.
- **PEG: 0.24**. A PEG of 0.24 means the P/E is low relative to expected earnings growth: the market is not paying much for that growth.
- **Price / sales: 1.2×**. Each dollar of revenue is priced at 1.2×.
- **Price / book: 1.0×**. The shares trade below book value, which can signal a bargain or a balance sheet the market doubts.
- **EV / EBITDA: 5.3×**. Enterprise value is 5.3× operating earnings before depreciation, the multiple that ignores how the company is financed; below 8× is inexpensive for most sectors.
- **Free-cash-flow yield: 7.9%** (5-yr avg -0.0%). Free cash flow equals 7.9% of the market value, above its five-year average of -0.0%, so the shares are cheaper on cash than they have usually been. Above 5% is generally attractive.
- **Earnings yield: 9.8%**. The inverse of the P/E: 9.8% of the price is earned each year.

## Profitability
- **Gross margin: 76.5%**. S&U plc keeps 76.5% of revenue after the direct cost of what it sells, the kind of margin that comes with software, brands or pricing power.
- **Operating margin: 46.8%**. 46.8% of revenue is left after running the business, an exceptional level.
- **Net margin: 22.1%**. 22.1% of each dollar of sales reaches the bottom line.
- **Return on equity: 9.5%**. 9.5% on shareholders' equity is weak; the business earns little on the capital its owners have in it.
- **Return on invested capital: 13.8%**. Return on all capital, debt included, is 13.8%.
- **Return on assets: 8.3%**. Each dollar of assets produces 8.3% of profit; low single digits are normal for banks and insurers.

## Growth
- **Revenue growth (1 yr): 10.2%** (3-yr 1.5%/yr, 5-yr 5.1%/yr). Revenue grew 10.2% over the last year, against 5.1% a year compounded over five years: growth is accelerating.
- **EPS growth (1 yr): 32.7%** (3-yr -11.1%/yr, 5-yr 10.0%/yr). Earnings per share rose 32.7%, faster than revenue, so margins expanded or the share count shrank.

## Financial health
- **Piotroski F-score: 4/9**. 4 of 9 checks pass: mixed.
- **Cash and short-term investments: 0p**. Leverage ratios are shown differently for banks and insurers, whose balance sheets are built on deposits and reserves; use return on equity and the regulatory capital in the filings instead.

## Dividends
- **Dividend yield: 7.71%** (2p per share, trailing). S&U plc yields 7.71%, high enough to check carefully: yields this high often precede a cut.
- **Payout ratio: 54%** (140% of free cash flow). 54% of earnings goes out as dividends, leaving room to keep raising it.
- **Dividend growth (5 yr): -0.6%/yr** (1-yr -8.7%). The dividend has not grown over five years.
- **Shareholder yield: 7.7%**. Dividends plus net buybacks return 7.7% of the market value a year.

## Analyst view
- **Analyst consensus: strong_buy** (3 analysts). 3 analysts cover S&U plc; the consensus is strong_buy, with an average price target of 2457p (+23% from the current price). Analyst opinion is shown for context; it is not part of the Fundamental Score.

## Price and momentum
- **Total return (1 yr): 10.6%** (YTD -4.3%, 3-mo 4.8%). The shares are up 10.6% over twelve months including dividends.
- **From 52-week high: -19.0%** (23.0% above the low). Trading 19% below its 52-week high.
- **200-day average: below**. The price sits below its 200-day moving average, the usual definition of a downtrend.
- **RSI (14-day): 54**. An RSI of 54 is neutral.
- **Beta (1 yr): 0.65** (volatility 31%). Beta of 0.65 against the FTSE All-Share: the shares move much less than the market.

Live score and charts: https://foliofundamentals.com/analyzer?s=SUS.L · Page: https://foliofundamentals.com/stocks/sus.l

Not investment advice.