Manchester United plc (MANU) quarterly balance sheet — complete assets, liabilities & equity history
Manchester United plc (MANU) balance sheet — 17-year assets, liabilities & shareholders' equity history
| Metric | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 |
|---|
| Total Current Assets | 214.07M | 272.54M | 258.89M | 256.26M | 284.02M | 270.39M | 287.43M | 285.84M | 177.28M | 182.92M | 241.49M | 216.88M | 193.73M | 228.5M | 245.1M | 174.92M | 237.16M | 224.39M | 238.14M | 212.97M |
| Cash & Short-Term Investments | 66.84M | 60.94M | 44.41M | 80.46M | 86.11M | 73.21M | 95.54M | 149.56M | 73.55M | 68.34M | 62.81M | 80.83M | 76.02M | 73.73M | 31.05M | 24.28M | 121.22M | 95.79M | 87.43M | 98.67M |
| Cash Only | 66.84M | 60.94M | 44.41M | 80.46M | 86.11M | 73.21M | 95.54M | 149.56M | 73.55M | 66.99M | 62.81M | 80.83M | 76.02M | 73.73M | 31.05M | 24.28M | 121.22M | 95.79M | 87.43M | 98.67M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.35M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 116.85M | 179.41M | 174.09M | 177.56M | 153.26M | 165.7M | 148.62M | 87.28M | 79.51M | 93.39M | 145.27M | 87.94M | 89.74M | 123.19M | 169.91M | 97.36M | 85.45M | 102.29M | 123.89M | 84.44M |
| Days Sales Outstanding | 84.9 | 83.94 | 86.12 | 108.16 | 90.84 | 90.51 | 53.33 | 55.21 | 55.5 | 78.65 | 48.41 | 50.02 | 58.61 | 78.93 | 76.89 | 55.06 | 69.7 | 65.17 | 51.73 | 62.54 |
| Inventory | 12.15M | 13.69M | 18.77M | 18.19M | 13.05M | 12M | 13.42M | 12.44M | 3.54M | 3.76M | 4.02M | 5.05M | 3.17M | 2.65M | 3.27M | 3.75M | 2.2M | 2.69M | 2.88M | 2.77M |
| Days Inventory Outstanding | 6.61 | - | 9.91 | 8.57 | 6.73 | 7.37 | 6.39 | 4.41 | 1.96 | 2.02 | 2.25 | 1.97 | 1.58 | 1.53 | 2.02 | 1.57 | 1.28 | 1.4 | 1.53 | 1.42 |
| Other Current Assets | 3 | 110K | 1.48M | -45.66M | 14.17M | 21K | 2.27M | 11K | 1.92M | 192K | 2.44M | 6.65M | 8.32M | 5.89M | 7.88M | 12.14M | 12.76M | 2.36M | 1.15M | 1.31M |
| Total Non-Current Assets | 1.33B | 1.32B | 1.41B | 1.47B | 1.35B | 1.32B | 1.31B | 1.36B | 1.17B | 1.2B | 1.23B | 1.3B | 1.12B | 1.15B | 1.18B | 1.25B | 1.06B | 1.09B | 1.13B | 1.17B |
| Property, Plant & Equipment | 358.02M | 299.33M | 301.06M | 306.17M | 299.48M | 287.4M | 274.71M | 273.34M | 264.31M | 262.82M | 263.44M | 265.38M | 262.04M | 245.68M | 246.79M | 248.32M | 246.73M | 248.26M | 249.59M | 251.25M |
| Fixed Asset Turnover | 0.48x | 0.63x | 0.62x | 0.46x | 0.54x | 0.56x | 0.74x | 0.52x | 0.54x | 0.52x | 0.84x | 0.62x | 0.65x | 0.68x | 0.65x | 0.62x | 0.50x | 0.63x | 0.74x | 0.51x |
| Goodwill | 418.91M | 0 | 0 | 567.38M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M | 421.45M |
| Intangible Assets | 457.04M | 949.4M | 1B | 849.78M | 7.66M | 521.05M | 524.56M | 566.22M | 416.11M | 7.86M | 501.07M | 545.31M | 390.93M | 421.85M | 450.08M | 499.49M | 321.82M | 355.07M | 390.8M | 427.41M |
| Long-Term Investments | 61.69M | 39.76M | 0 | 114.89M | 86.13M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.81M | 4.9M | 0 | 2.46M | 890K | 0 | 0 |
| Other Non-Current Assets | 0 | -1.96K | 107.38M | -394.04M | 539M | 67.37M | 92.3M | 79.26M | 48.02M | 493.12M | 44.55M | 65.13M | 49.79M | 56.65M | 63.55M | 76.21M | 66.49M | 62.74M | 65.87M | 68.34M |
| Total Assets | 1.54B | 1.59B | 1.67B | 1.73B | 1.64B | 1.59B | 1.6B | 1.64B | 1.34B | 1.38B | 1.47B | 1.52B | 1.32B | 1.37B | 1.43B | 1.42B | 1.29B | 1.31B | 1.37B | 1.38B |
| Asset Turnover | 0.10x | 0.12x | 0.11x | 0.08x | 0.10x | 0.10x | 0.13x | 0.09x | 0.10x | 0.10x | 0.15x | 0.12x | 0.12x | 0.12x | 0.11x | 0.11x | 0.09x | 0.12x | 0.13x | 0.10x |
| Asset Growth % | -5.99% | -0.16% | 4.35% | 5.15% | 21.78% | 15.5% | 8.73% | 8.06% | 2.04% | 0.37% | 3.16% | 6.99% | 1.88% | 4.74% | 4.47% | 2.87% | 2.65% | -1.03% | -1.14% | 4.53% |
| Total Current Liabilities | 653.93M | 733.69M | 804.13M | 829.29M | 750.37M | 695.59M | 693.23M | 783.83M | 494.99M | 478.01M | 661.43M | 699.24M | 526.87M | 582.71M | 608.29M | 534.78M | 494.84M | 464.04M | 472.99M | 493.52M |
| Accounts Payable | 315.4M | 310.98M | 325.06M | 338.12M | 269.16M | 221.71M | 297.6M | 309.54M | 165.45M | 145.33M | 159.01M | 184.21M | 142.06M | 135.08M | 130.52M | 151.91M | 91.56M | 100.02M | 104.31M | 123.5M |
| Days Payables Outstanding | 160.28 | - | 177.78 | 166.51 | 131.91 | 150.62 | 149.94 | 131.09 | 83.31 | 79.1 | 85.11 | 78.12 | 75.55 | 68.86 | 81.15 | 64.4 | 49.98 | 51.33 | 61.83 | 58.6 |
| Short-Term Debt | 111.19M | 262.46M | 295.75M | 267.95M | 165.12M | 212.32M | 215.75M | 232.32M | 35.57M | 142.96M | 266.79M | 204.38M | 105.96M | 203.66M | 206.25M | 102.89M | 105.76M | 102.3M | 105.19M | 62.25M |
| Deferred Revenue (Current) | 209.54M | 142.59M | 0 | 218.68M | 0 | 171.47M | 0 | 224.84M | 198.63M | 102.64M | 149.64M | 214.67M | 169.62M | 130.08M | 160.55M | 171.34M | 165.85M | 140.05M | 155.93M | 189.68M |
| Other Current Liabilities | 17.39M | 16.52M | 182.85M | -40.86M | 237.9M | 11.51M | 178.25M | 15.77M | 10.4M | 12.79M | 11.65M | 10.81M | 13.78M | 12.66M | 12.91M | 1.1M | 1.09M | 1.68M | 1.63M | 845K |
| Current Ratio | 0.33x | 0.37x | 0.32x | 0.31x | 0.38x | 0.39x | 0.41x | 0.36x | 0.36x | 0.38x | 0.37x | 0.31x | 0.37x | 0.39x | 0.40x | 0.33x | 0.48x | 0.48x | 0.50x | 0.43x |
| Quick Ratio | 0.31x | 0.35x | 0.30x | 0.29x | 0.36x | 0.37x | 0.40x | 0.35x | 0.35x | 0.37x | 0.36x | 0.30x | 0.36x | 0.39x | 0.40x | 0.32x | 0.47x | 0.48x | 0.50x | 0.43x |
| Cash Conversion Cycle | -68.77 | - | -81.75 | -49.79 | -34.34 | -52.74 | -90.22 | -71.47 | -25.86 | 1.57 | -34.45 | -26.14 | -15.36 | 11.6 | -2.24 | -7.77 | 20.99 | 15.24 | -8.57 | 5.36 |
| Total Non-Current Liabilities | 736.17M | 677.37M | 675.25M | 711.97M | 693.63M | 700.01M | 710.5M | 710.96M | 704.91M | 717.96M | 714.57M | 749.17M | 687.12M | 686.93M | 708.92M | 785.02M | 671.32M | 636.39M | 646.13M | 641.23M |
| Long-Term Debt | 574.07M | 490.14M | 481.26M | 481.22M | 471.86M | 500.88M | 515.72M | 481.71M | 511.05M | 511.3M | 506.51M | 528.79M | 507.33M | 521.48M | 535.65M | 577.37M | 530.37M | 489.24M | 477.05M | 476.16M |
| Capital Lease Obligations | 2.79M | 2.86M | 2.91M | 7.66M | 7.9M | 7.75M | 8.02M | 8.23M | 7.71M | 7.6M | 7.7M | 7.77M | 7.84M | 2.37M | 2.48M | 2.59M | 2.87M | 2.91M | 2.99M | 3M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 924K | 0 | 3.3M | 1.94M | 2.41M | 0 | 7.4M | 22.88M | 30.42M | 30.81M |
| Other Non-Current Liabilities | 156.65M | 171.8M | 191.07M | 216.76M | 207.96M | 185.14M | 182.62M | 213.75M | 180.81M | 199.06M | 191.37M | 204.8M | 161.98M | 157.3M | 161.1M | 184.68M | 113.98M | 102.3M | 111.05M | 114.44M |
| Total Liabilities | 1.39B | 1.41B | 1.48B | 1.54B | 1.44B | 1.4B | 1.4B | 1.49B | 1.2B | 1.2B | 1.38B | 1.45B | 1.21B | 1.27B | 1.32B | 1.32B | 1.17B | 1.1B | 1.12B | 1.13B |
| Total Debt | 688.05M | 755.94M | 780.39M | 757.68M | 645.45M | 721.79M | 740.15M | 722.7M | 555.26M | 662.59M | 781.87M | 741.9M | 622.18M | 728.31M | 745.18M | 683.85M | 640.55M | 596.08M | 585.99M | 542.34M |
| Net Debt | 621.21M | 695.01M | 735.99M | 677.22M | 559.34M | 648.58M | 644.61M | 573.15M | 481.71M | 595.6M | 719.06M | 661.08M | 546.16M | 654.57M | 714.13M | 659.57M | 519.33M | 500.29M | 498.56M | 443.68M |
| Debt / Equity | 4.60x | 4.21x | 4.09x | 4.07x | 3.33x | 3.66x | 3.76x | 4.88x | 3.83x | 3.62x | 8.14x | 10.31x | 5.99x | 6.97x | 6.79x | 6.76x | 5.02x | 2.82x | 2.37x | 2.20x |
| Debt / EBITDA | 18.28x | 11.12x | 10.41x | 23.63x | 16.14x | 14.48x | 10.26x | 25.65x | 26.87x | 47.86x | 8.72x | 30.64x | 13.96x | 18.64x | 16.15x | 27.22x | - | 28.54x | 10.12x | 47.55x |
| Net Debt / EBITDA | 16.50x | 10.23x | 9.82x | 21.12x | 13.98x | 13.01x | 8.93x | 20.34x | 23.31x | 43.02x | 8.02x | 27.30x | 12.26x | 16.75x | 15.47x | 26.26x | - | 23.95x | 8.61x | 38.90x |
| Interest Coverage | -1.30x | 0.43x | 1.62x | -1.19x | -1.17x | 0.12x | 1.09x | -1.44x | -3.48x | -3.67x | 3.31x | -3.03x | -0.27x | -0.74x | -0.02x | -2.76x | -6.53x | -4.04x | 2.97x | -5.21x |
| Total Equity | 149.46M | 179.41M | 190.74M | 186.34M | 193.73M | 197.41M | 196.71M | 148.18M | 144.89M | 183.21M | 96.02M | 71.98M | 103.95M | 104.51M | 109.75M | 101.23M | 127.51M | 211.49M | 246.75M | 246.67M |
| Equity Growth % | -22.85% | -9.12% | -3.04% | 25.75% | 33.71% | 7.76% | 104.87% | 105.85% | 39.38% | 75.3% | -12.51% | -28.89% | -18.48% | -50.58% | -55.52% | -58.96% | -53.21% | -44.28% | -39.16% | -27.31% |
| Book Value per Share | 0.87 | 1.04 | 1.10 | 1.08 | 1.12 | 1.15 | 1.16 | 0.88 | 0.87 | 1.10 | 0.59 | 0.44 | 0.64 | 0.64 | 0.67 | 0.62 | 0.78 | 1.30 | 1.51 | 1.51 |
| Total Shareholders' Equity | 149.46M | 179.41M | 190.74M | 186.34M | 193.73M | 197.41M | 196.71M | 148.18M | 144.89M | 183.21M | 96.02M | 71.98M | 103.95M | 104.51M | 109.75M | 101.23M | 127.51M | 211.49M | 246.75M | 246.67M |
| Common Stock | 55.66K | 56K | 56K | 56K | 56K | 56K | 56K | 55K | 55K | 55K | 53K | 53K | 53K | 53K | 53K | 53K | 53K | 53K | 53K | 53K |
| Retained Earnings | -134.28M | -355.09M | -343.6M | -348.07M | -341.62M | -337.16M | -334.87M | -307.55M | -309.25M | -271.63M | -200.56M | -221.67M | -196.65M | -194.09M | -189.1M | -196.03M | -170.04M | -85.92M | -40.29M | -39.33M |
| Treasury Stock | -21.18M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M | -21.3M |
| Accumulated OCI | -632.16K | 248.4M | 248.24M | 248.31M | 249.25M | 248.48M | 245.49M | 249.61M | 248.03M | 248.72M | 249M | 246.08M | 253.03M | 251.02M | 251.28M | 249.69M | 249.98M | 249.83M | 239.47M | 238.42M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |