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SPEAR & JACKSON INC

EDGAR

Quarterly report (10-Q) · filed 2007-08-14

35 filing records in this dataset, filed from 2001-05-15 to 2007-08-14. Explore the available filing history and original sources.

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Watchlist

Latest quarter

Revenue

28.7 million USD

2007-06-30 · USD

Exact inputs and evidence

Revenue: 28730000 USD Source

Operating margin

-1.31%

2007-06-30 · %

Exact inputs and evidence

Operating Income: -375000 USD Source
Revenue: 28730000 USD Source

Operating cash flow

2.31 million USD

2007-06-30 · USD

Exact inputs and evidence

Operating Cash Flow: -652000 USD Source
Operating Cash Flow: -2966000 USD Source

Free cash flow

2.09 million USD

2007-06-30 · USD

Exact inputs and evidence

Operating Cash Flow: -652000 USD Source
Operating Cash Flow: -2966000 USD Source
Capital Expenditure: 1089000 USD Source
Capital Expenditure: 863000 USD Source

Cash and cash equivalents: 9.83 million USD 2007-06-30 Source
Exact value

9833000 USD
Long-term debt including current maturities: Not available
Shares outstanding: Not available

Trailing twelve months

The four most recent complete quarters added together. This gives a full-year view that includes the latest quarterly results.

Revenue

105 million USD

2006-07-01 – 2007-06-30

Exact inputs and evidence

Revenue: 96993000 USD · 2005-10-01 – 2006-09-30 Source
Revenue: 75145000 USD · 2005-10-01 – 2006-06-30 Source
Revenue: 24813000 USD · 2006-10-01 – 2006-12-31 Source
Revenue: 29172000 USD · 2007-01-01 – 2007-03-31 Source
Revenue: 28730000 USD · 2007-04-01 – 2007-06-30 Source

Net income

-1.01 million USD

2006-07-01 – 2007-06-30

Exact inputs and evidence

Net income: -6479000 USD · 2005-10-01 – 2006-09-30 Source
Net income: -6582000 USD · 2005-10-01 – 2006-06-30 Source
Net income: -1349000 USD · 2006-10-01 – 2006-12-31 Source
Net income: 548000 USD · 2007-01-01 – 2007-03-31 Source
Net income: -309000 USD · 2007-04-01 – 2007-06-30 Source

Includes later revisions to earlier periods. Annual charts exclude incomplete years.

Latest filing recorded: 2007-08-14.

Financial data available through: 2006-09-30.

Coverage by financial measure

Revenue: 9 of 11 periods available· newest 2006-09-30
Operating income: 9 of 11 periods available· newest 2006-09-30
Net income: 8 of 11 periods available· newest 2006-09-30
Operating cash flow: 8 of 11 periods available· newest 2006-09-30
Capital expenditure: 8 of 11 periods available· newest 2006-09-30
Total assets: 9 of 11 periods available· newest 2006-09-30
Total liabilities: 8 of 11 periods available· newest 2006-09-30
Current assets: 8 of 11 periods available· newest 2006-09-30
Current liabilities: 8 of 11 periods available· newest 2006-09-30
Cash and cash equivalents: 9 of 11 periods available· newest 2006-09-30
long term debt: No compatible figures in this window
shares outstanding: No compatible figures in this window

Coverage describes values retained in this snapshot. Missing values are not zero; loading limits are reported separately.

What changed year over year

Latest complete year compared with the corresponding period one year earlier. These are measured changes; they do not establish their business causes.

Revenue
-3.7%

Prior period

USD 100.7 million

2004-10-01 – 2005-09-30
Current period

USD 96.99 million

2005-10-01 – 2006-09-30

Exact inputs and evidence

96993000 − 100698000 = -3705000 USD

100698000 USD · 2004-10-01 – 2005-09-30
Inspect prior input Prior source
96993000 USD · 2005-10-01 – 2006-09-30
Inspect current input Current source

Share or cite

Citation for Year-over-year change in Revenue · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Year-over-year change in Revenue: -3705000 USD Concept: fundies:Revenue Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:Revenue: 96993000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5162 Input fundies:Revenue: 100698000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5162
The citation records this snapshot. The page link may show a newer release later.
Net income
-309.3%

Prior period

USD 3.1 million

2004-10-01 – 2005-09-30
Current period

−USD 6.48 million

2005-10-01 – 2006-09-30

Exact inputs and evidence

-6479000 − 3095000 = -9574000 USD

3095000 USD · 2004-10-01 – 2005-09-30
Inspect prior input Prior source
-6479000 USD · 2005-10-01 – 2006-09-30
Inspect current input Current source

Share or cite

Citation for Year-over-year change in Net income · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Year-over-year change in Net income: -9574000 USD Concept: fundies:NetIncome Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:NetIncome: -6479000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5202 Input fundies:NetIncome: 3095000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5202
The citation records this snapshot. The page link may show a newer release later.
Operating cash flow
+USD 5.86 million

Prior period

−USD 6.18 million

2004-10-01 – 2005-09-30
Current period

−USD 315,000

2005-10-01 – 2006-09-30

Exact inputs and evidence

-315000 − -6179000 = 5864000 USD

-6179000 USD · 2004-10-01 – 2005-09-30
Inspect prior input Prior source
-315000 USD · 2005-10-01 – 2006-09-30
Inspect current input Current source

Share or cite

Citation for Year-over-year change in Operating cash flow · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Year-over-year change in Operating cash flow: 5864000 USD Concept: fundies:OperatingCashFlow Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:OperatingCashFlow: -315000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 Input fundies:OperatingCashFlow: -6179000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412
The citation records this snapshot. The page link may show a newer release later.
Capital expenditure
-4.1%

Prior period

USD 986,000

2004-10-01 – 2005-09-30
Current period

USD 946,000

2005-10-01 – 2006-09-30

Exact inputs and evidence

946000 − 986000 = -40000 USD

986000 USD · 2004-10-01 – 2005-09-30
Inspect prior input Prior source
946000 USD · 2005-10-01 – 2006-09-30
Inspect current input Current source

Share or cite

Citation for Year-over-year change in Capital expenditure · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Year-over-year change in Capital expenditure: -40000 USD Concept: fundies:CapitalExpenditure Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:CapitalExpenditure: 946000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 Input fundies:CapitalExpenditure: 986000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416
The citation records this snapshot. The page link may show a newer release later.

Where revenue goes

How a period’s revenue divides into costs and what remains as profit. Items marked Derived are calculated by subtraction from reported figures.

2006 2005-10-01 – 2006-09-30

Revenue USD 96.99 million 100% of revenue
Operating costs Derived USD 103.97 million 107% of revenue
Operating income −USD 6.98 million −7.2% of revenue
Tax, interest and other Derived −USD 502,000 −0.5% of revenue
Net income −USD 6.48 million −6.7% of revenue

Cash

Operating cash flow −USD 315,000 −0.3% of revenue
Capital expenditure USD 946,000 1% of revenue
Free cash flow Derived −USD 1.26 million −1.3% of revenue

Share of revenue by period

Net income
Tax, interest and other
Operating costs

2000 Not shown: operating income or net income is not reported.
2001 Net loss: net income was −14% of revenue.
2001 Net loss: net income was −14% of revenue.
2002 Operating loss: operating costs were 101% of revenue.
2002 Operating loss: operating costs were 102% of revenue.
2003 93%
2004 98%
2005 Net income was higher than operating income, so the split is not drawn.
2006 Operating loss: operating costs were 107% of revenue.

Values and sources

Revenue breakdown by annual reporting period
Period	Revenue	Operating costs	Operating income	Tax, interest and other	Net income	Free cash flow	Source
2000 2000-01-01 – 2000-12-31	1525151	1751389 Derived	-226238	Unavailable	Unavailable	Unavailable	Source 2000-01-01 – 2000-12-31: 1525151 USD Inspect Revenue Open source 2000-01-01 – 2000-12-31: -226238 USD Inspect Operating Income Open source
2001 2000-10-01 – 2001-09-30	95462000	95424000 Derived	38000	13562000 Derived	-13524000	2386000 Derived	Source 2000-10-01 – 2001-09-30: 95462000 USD Inspect Revenue Open source 2000-10-01 – 2001-09-30: 38000 USD Inspect Operating Income Open source 2000-10-01 – 2001-09-30: -13524000 USD Inspect Net Income Open source 2000-10-01 – 2001-09-30: 3957000 USD Inspect Operating Cash Flow Open source 2000-10-01 – 2001-09-30: 1571000 USD Inspect Capital Expenditure Open source
2001 2001-01-01 – 2001-12-31	97871000	97485000 Derived	386000	13666000 Derived	-13280000	2386000 Derived	Source 2001-01-01 – 2001-12-31: 97871000 USD Inspect Revenue Open source 2001-01-01 – 2001-12-31: 386000 USD Inspect Operating Income Open source 2001-01-01 – 2001-12-31: -13280000 USD Inspect Net Income Open source 2001-01-01 – 2001-12-31: 3957000 USD Inspect Operating Cash Flow Open source 2001-01-01 – 2001-12-31: 1571000 USD Inspect Capital Expenditure Open source
2002 2001-10-01 – 2002-09-30	87886000	89204000 Derived	-1318000	2194000 Derived	-3512000	-2417000 Derived	Source 2001-10-01 – 2002-09-30: 87886000 USD Inspect Revenue Open source 2001-10-01 – 2002-09-30: -1318000 USD Inspect Operating Income Open source 2001-10-01 – 2002-09-30: -3512000 USD Inspect Net Income Open source 2001-10-01 – 2002-09-30: -983000 USD Inspect Operating Cash Flow Open source 2001-10-01 – 2002-09-30: 1434000 USD Inspect Capital Expenditure Open source
2002 2002-01-01 – 2002-12-31	90979000	92361000 Derived	-1382000	1029000 Derived	-2411000	-2417000 Derived	Source 2002-01-01 – 2002-12-31: 90979000 USD Inspect Revenue Open source 2002-01-01 – 2002-12-31: -1382000 USD Inspect Operating Income Open source 2002-01-01 – 2002-12-31: -2411000 USD Inspect Net Income Open source 2002-01-01 – 2002-12-31: -983000 USD Inspect Operating Cash Flow Open source 2002-01-01 – 2002-12-31: 1434000 USD Inspect Capital Expenditure Open source
2003 2002-10-01 – 2003-09-30	90124000	83747000 Derived	6377000	1761000 Derived	4616000	3721000 Derived	Source 2002-10-01 – 2003-09-30: 90124000 USD Inspect Revenue Open source 2002-10-01 – 2003-09-30: 6377000 USD Inspect Operating Income Open source 2002-10-01 – 2003-09-30: 4616000 USD Inspect Net Income Open source 2002-10-01 – 2003-09-30: 6654000 USD Inspect Operating Cash Flow Open source 2002-10-01 – 2003-09-30: 2933000 USD Inspect Capital Expenditure Open source
2004 2003-10-01 – 2004-09-30	99485000	97327000 Derived	2158000	1722000 Derived	436000	-3791000 Derived	Source 2003-10-01 – 2004-09-30: 99485000 USD Inspect Revenue Open source 2003-10-01 – 2004-09-30: 2158000 USD Inspect Operating Income Open source 2003-10-01 – 2004-09-30: 436000 USD Inspect Net Income Open source 2003-10-01 – 2004-09-30: 3165000 USD Inspect Operating Cash Flow Open source 2003-10-01 – 2004-09-30: 6956000 USD Inspect Capital Expenditure Open source
2005 2004-10-01 – 2005-09-30	100698000	98868000 Derived	1830000	-1265000 Derived	3095000	-7165000 Derived	Source 2004-10-01 – 2005-09-30: 100698000 USD Inspect Revenue Open source 2004-10-01 – 2005-09-30: 1830000 USD Inspect Operating Income Open source 2004-10-01 – 2005-09-30: 3095000 USD Inspect Net Income Open source 2004-10-01 – 2005-09-30: -6179000 USD Inspect Operating Cash Flow Open source 2004-10-01 – 2005-09-30: 986000 USD Inspect Capital Expenditure Open source
2006 2005-10-01 – 2006-09-30	96993000	103974000 Derived	-6981000	-502000 Derived	-6479000	-1261000 Derived	Source 2005-10-01 – 2006-09-30: 96993000 USD Inspect Revenue Open source 2005-10-01 – 2006-09-30: -6981000 USD Inspect Operating Income Open source 2005-10-01 – 2006-09-30: -6479000 USD Inspect Net Income Open source 2005-10-01 – 2006-09-30: -315000 USD Inspect Operating Cash Flow Open source 2005-10-01 – 2006-09-30: 946000 USD Inspect Capital Expenditure Open source

Amounts are exact, in USD.

Growth

Sales over time and how quickly they are changing.

Revenue

Revenue reported for each complete financial period.

USD 97M 2006

Values and sources

Revenue values and source evidence
Period	Series	Value(USD)	Source evidence
20002000-12-31	Revenue	1525151	Revenue: 1525151 Open source
20012001-09-30	Revenue	95462000	Revenue: 95462000 Open source
20012001-12-31	Revenue	97871000	Revenue: 97871000 Open source
20022002-09-30	Revenue	87886000	Revenue: 87886000 Open source
20022002-12-31	Revenue	90979000	Revenue: 90979000 Open source
20032003-09-30	Revenue	90124000	Revenue: 90124000 Open source
20042004-09-30	Revenue	99485000	Revenue: 99485000 Open source
20052005-09-30	Revenue	100698000	Revenue: 100698000 Open source
20062006-09-30	Revenue	96993000	Revenue: 96993000 Open source

Revenue growth

Change in revenue from the same financial period one year earlier.

-3.7% 2006

Values and sources

Revenue growth values and source evidence
Period	Series	Value	Source evidence
20002000-12-31	Year over year	No prior comparable period	Revenue: 1525151 Open source
20012001-09-30	Year over year	No prior comparable period	Revenue: 95462000 Open source
20012001-12-31	Year over year	6,317.1%	Revenue: 97871000 Open source Revenue: 1525151 Open source
20022002-09-30	Year over year	-7.9%	Revenue: 87886000 Open source Revenue: 95462000 Open source
20022002-12-31	Year over year	-7%	Revenue: 90979000 Open source Revenue: 97871000 Open source
20032003-09-30	Year over year	2.5%	Revenue: 90124000 Open source Revenue: 87886000 Open source
20042004-09-30	Year over year	10.4%	Revenue: 99485000 Open source Revenue: 90124000 Open source
20052005-09-30	Year over year	1.2%	Revenue: 100698000 Open source Revenue: 99485000 Open source
20062006-09-30	Year over year	-3.7%	Revenue: 96993000 Open source Revenue: 100698000 Open source

Profit and cash

How much revenue becomes profit, and how much cash operations generate.

Profit margins

Operating income, net income and free cash flow as a share of revenue.

Operating margin -7.2% 2006

Net margin -6.7% 2006

Free cash flow margin -1.3% 2006

Operating margin
Net margin
Free cash flow margin

Values and sources

Profit margins values and source evidence
Period	Series	Value	Source evidence
20002000-12-31	Operating margin	-14.8%	Operating Income: -226238 Open source Revenue: 1525151 Open source
20012001-09-30	Operating margin	0%	Operating Income: 38000 Open source Revenue: 95462000 Open source
20012001-12-31	Operating margin	0.4%	Operating Income: 386000 Open source Revenue: 97871000 Open source
20022002-09-30	Operating margin	-1.5%	Operating Income: -1318000 Open source Revenue: 87886000 Open source
20022002-12-31	Operating margin	-1.5%	Operating Income: -1382000 Open source Revenue: 90979000 Open source
20032003-09-30	Operating margin	7.1%	Operating Income: 6377000 Open source Revenue: 90124000 Open source
20042004-09-30	Operating margin	2.2%	Operating Income: 2158000 Open source Revenue: 99485000 Open source
20052005-09-30	Operating margin	1.8%	Operating Income: 1830000 Open source Revenue: 100698000 Open source
20062006-09-30	Operating margin	-7.2%	Operating Income: -6981000 Open source Revenue: 96993000 Open source
2000-12-31	Net margin	Not reported	Revenue: 1525151 Open source
20012001-09-30	Net margin	-14.2%	Net Income: -13524000 Open source Revenue: 95462000 Open source
20012001-12-31	Net margin	-13.6%	Net Income: -13280000 Open source Revenue: 97871000 Open source
20022002-09-30	Net margin	-4%	Net Income: -3512000 Open source Revenue: 87886000 Open source
20022002-12-31	Net margin	-2.7%	Net Income: -2411000 Open source Revenue: 90979000 Open source
20032003-09-30	Net margin	5.1%	Net Income: 4616000 Open source Revenue: 90124000 Open source
20042004-09-30	Net margin	0.4%	Net Income: 436000 Open source Revenue: 99485000 Open source
20052005-09-30	Net margin	3.1%	Net Income: 3095000 Open source Revenue: 100698000 Open source
20062006-09-30	Net margin	-6.7%	Net Income: -6479000 Open source Revenue: 96993000 Open source
20002000-12-31	Free cash flow margin	Not reported	Revenue: 1525151 Open source
20012001-09-30	Free cash flow margin	2.5%	Revenue: 95462000 Open source Operating Cash Flow: 3957000 Open source Capital Expenditure: 1571000 Open source
20012001-12-31	Free cash flow margin	2.4%	Revenue: 97871000 Open source Operating Cash Flow: 3957000 Open source Capital Expenditure: 1571000 Open source
20022002-09-30	Free cash flow margin	-2.8%	Revenue: 87886000 Open source Operating Cash Flow: -983000 Open source Capital Expenditure: 1434000 Open source
20022002-12-31	Free cash flow margin	-2.7%	Revenue: 90979000 Open source Operating Cash Flow: -983000 Open source Capital Expenditure: 1434000 Open source
20032003-09-30	Free cash flow margin	4.1%	Revenue: 90124000 Open source Operating Cash Flow: 6654000 Open source Capital Expenditure: 2933000 Open source
20042004-09-30	Free cash flow margin	-3.8%	Revenue: 99485000 Open source Operating Cash Flow: 3165000 Open source Capital Expenditure: 6956000 Open source
20052005-09-30	Free cash flow margin	-7.1%	Revenue: 100698000 Open source Operating Cash Flow: -6179000 Open source Capital Expenditure: 986000 Open source
20062006-09-30	Free cash flow margin	-1.3%	Revenue: 96993000 Open source Operating Cash Flow: -315000 Open source Capital Expenditure: 946000 Open source

Operating cash flow

Cash generated by the company’s normal business operations.

USD -315K 2006

Values and sources

Operating cash flow values and source evidence
Period	Series	Value(USD)	Source evidence
20002000-12-31	Operating cash flow	Not reported	No source recorded
20012001-09-30	Operating cash flow	3957000	Operating Cash Flow: 3957000 Open source
20012001-12-31	Operating cash flow	3957000	Operating Cash Flow: 3957000 Open source
20022002-09-30	Operating cash flow	-983000	Operating Cash Flow: -983000 Open source
20022002-12-31	Operating cash flow	-983000	Operating Cash Flow: -983000 Open source
20032003-09-30	Operating cash flow	6654000	Operating Cash Flow: 6654000 Open source
20042004-09-30	Operating cash flow	3165000	Operating Cash Flow: 3165000 Open source
20052005-09-30	Operating cash flow	-6179000	Operating Cash Flow: -6179000 Open source
20062006-09-30	Operating cash flow	-315000	Operating Cash Flow: -315000 Open source

Free cash flow

Operating cash flow minus capital expenditure for the same period and unit.

USD -1.3M 2006

Values and sources

Free cash flow values and source evidence
Period	Series	Value(USD)	Source evidence
20002000-12-31	Free cash flow	Unavailable	No source recorded
20012001-09-30	Free cash flow	2386000	Operating Cash Flow: 3957000 Open source Capital Expenditure: 1571000 Open source
20012001-12-31	Free cash flow	2386000	Operating Cash Flow: 3957000 Open source Capital Expenditure: 1571000 Open source
20022002-09-30	Free cash flow	-2417000	Operating Cash Flow: -983000 Open source Capital Expenditure: 1434000 Open source
20022002-12-31	Free cash flow	-2417000	Operating Cash Flow: -983000 Open source Capital Expenditure: 1434000 Open source
20032003-09-30	Free cash flow	3721000	Operating Cash Flow: 6654000 Open source Capital Expenditure: 2933000 Open source
20042004-09-30	Free cash flow	-3791000	Operating Cash Flow: 3165000 Open source Capital Expenditure: 6956000 Open source
20052005-09-30	Free cash flow	-7165000	Operating Cash Flow: -6179000 Open source Capital Expenditure: 986000 Open source
20062006-09-30	Free cash flow	-1261000	Operating Cash Flow: -315000 Open source Capital Expenditure: 946000 Open source

Balance sheet

Liabilities and short-term ability to meet obligations at each period end.

Liabilities to assets

Total liabilities as a share of total assets.

73.8% 2006

Values and sources

Liabilities to assets values and source evidence
Period	Series	Value	Source evidence
20002000-12-31	Liabilities / assets	41.6%	Total Liabilities: 424967 Open source Total Assets: 1021614 Open source
2001-09-30	Liabilities / assets	Not reported	Total Assets: 879321 Open source
20012001-12-31	Liabilities / assets	45.9%	Total Liabilities: 402109 Open source Total Assets: 875251 Open source
20022002-09-30	Liabilities / assets	60.4%	Total Liabilities: 44616000 Open source Total Assets: 73920000 Open source
20022002-12-31	Liabilities / assets	32%	Total Liabilities: 26882000 Open source Total Assets: 84120000 Open source
20032003-09-30	Liabilities / assets	60%	Total Liabilities: 47748000 Open source Total Assets: 79600000 Open source
20042004-09-30	Liabilities / assets	65.7%	Total Liabilities: 56317000 Open source Total Assets: 85756000 Open source
20052005-09-30	Liabilities / assets	68.5%	Total Liabilities: 56887000 Open source Total Assets: 83090000 Open source
20062006-09-30	Liabilities / assets	73.8%	Total Liabilities: 61419000 Open source Total Assets: 83260000 Open source

Current assets to current liabilities

Current assets divided by current liabilities.

2.61× 2006

Values and sources

Current assets to current liabilities values and source evidence
Period	Series	Value	Source evidence
20002000-12-31	Current assets / current liabilities	2.01×	Current Assets: 719450 Open source Current Liabilities: 358278 Open source
2001-09-30	Current assets / current liabilities	Not reported	No source recorded
20012001-12-31	Current assets / current liabilities	1.51×	Current Assets: 606127 Open source Current Liabilities: 402109 Open source
20022002-09-30	Current assets / current liabilities	1.94×	Current Assets: 44986000 Open source Current Liabilities: 23197000 Open source
20022002-12-31	Current assets / current liabilities	1.96×	Current Assets: 48615000 Open source Current Liabilities: 24825000 Open source
20032003-09-30	Current assets / current liabilities	2.37×	Current Assets: 48972000 Open source Current Liabilities: 20699000 Open source
20042004-09-30	Current assets / current liabilities	2.43×	Current Assets: 52549000 Open source Current Liabilities: 21600000 Open source
20052005-09-30	Current assets / current liabilities	2.61×	Current Assets: 52675000 Open source Current Liabilities: 20184000 Open source
20062006-09-30	Current assets / current liabilities	2.61×	Current Assets: 52588000 Open source Current Liabilities: 20155000 Open source

Cash generation

Compare reported profit with operating cash and capital spending. Free cash flow is calculated as operating cash flow minus capital expenditure when both exact, consolidated amounts match the same period and unit.

Cash generation by annual reporting period
Period	Net income	Operating cash flow	Capital expenditure	Free cash flow
2001 2000-10-01 – 2001-09-30	−USD 13.52 million Exact value Exact value: -13524000 USD 2000-10-01 – 2001-09-30: -13524000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2001-09-30 SPEAR & JACKSON INC (edgar:1107206) Net Income: -13524000 USD Concept: fundies:NetIncome Period: 2000-10-01 to 2001-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2001-09-30&surface=latest&period_type=duration&start=2000-10-01&unit=USD&dimensions= Input fundies:NetIncome: -13524000 USD (2000-10-01 to 2001-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000383.txt#1942 The citation records this snapshot. The page link may show a newer release later.	USD 3.96 million Exact value Exact value: 3957000 USD 2000-10-01 – 2001-09-30: 3957000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2001-09-30 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: 3957000 USD Concept: fundies:OperatingCashFlow Period: 2000-10-01 to 2001-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2001-09-30&surface=latest&period_type=duration&start=2000-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: 3957000 USD (2000-10-01 to 2001-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000383.txt#1962 The citation records this snapshot. The page link may show a newer release later.	USD 1.57 million Exact value Exact value: 1571000 USD 2000-10-01 – 2001-09-30: 1571000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2001-09-30 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 1571000 USD Concept: fundies:CapitalExpenditure Period: 2000-10-01 to 2001-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2001-09-30&surface=latest&period_type=duration&start=2000-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 1571000 USD (2000-10-01 to 2001-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000383.txt#1966 The citation records this snapshot. The page link may show a newer release later.	USD 2.39 million Calculation and evidence 3957000 − 1571000 USD Exact free cash flow: 2386000 USD 2000-10-01 – 2001-09-30: 3957000 USD · Inspect Operating Cash Flow · Source 2000-10-01 – 2001-09-30: 1571000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2001-09-30 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: 2386000 USD Concept: free-cash-flow Period: 2000-10-01 to 2001-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: 3957000 USD (2000-10-01 to 2001-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000383.txt#1962 Input fundies:CapitalExpenditure: 1571000 USD (2000-10-01 to 2001-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000383.txt#1966 The citation records this snapshot. The page link may show a newer release later.
2001 2001-01-01 – 2001-12-31	−USD 13.28 million Exact value Exact value: -13280000 USD 2001-01-01 – 2001-12-31: -13280000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2001-12-31 SPEAR & JACKSON INC (edgar:1107206) Net Income: -13280000 USD Concept: fundies:NetIncome Period: 2001-01-01 to 2001-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2001-12-31&surface=latest&period_type=duration&start=2001-01-01&unit=USD&dimensions= Input fundies:NetIncome: -13280000 USD (2001-01-01 to 2001-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1798 The citation records this snapshot. The page link may show a newer release later.	USD 3.96 million Exact value Exact value: 3957000 USD 2001-01-01 – 2001-12-31: 3957000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2001-12-31 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: 3957000 USD Concept: fundies:OperatingCashFlow Period: 2001-01-01 to 2001-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2001-12-31&surface=latest&period_type=duration&start=2001-01-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: 3957000 USD (2001-01-01 to 2001-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1821 The citation records this snapshot. The page link may show a newer release later.	USD 1.57 million Exact value Exact value: 1571000 USD 2001-01-01 – 2001-12-31: 1571000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2001-12-31 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 1571000 USD Concept: fundies:CapitalExpenditure Period: 2001-01-01 to 2001-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2001-12-31&surface=latest&period_type=duration&start=2001-01-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 1571000 USD (2001-01-01 to 2001-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1825 The citation records this snapshot. The page link may show a newer release later.	USD 2.39 million Calculation and evidence 3957000 − 1571000 USD Exact free cash flow: 2386000 USD 2001-01-01 – 2001-12-31: 3957000 USD · Inspect Operating Cash Flow · Source 2001-01-01 – 2001-12-31: 1571000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2001-12-31 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: 2386000 USD Concept: free-cash-flow Period: 2001-01-01 to 2001-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: 3957000 USD (2001-01-01 to 2001-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1821 Input fundies:CapitalExpenditure: 1571000 USD (2001-01-01 to 2001-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1825 The citation records this snapshot. The page link may show a newer release later.
2002 2001-10-01 – 2002-09-30	−USD 3.51 million Exact value Exact value: -3512000 USD 2001-10-01 – 2002-09-30: -3512000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2002-09-30 SPEAR & JACKSON INC (edgar:1107206) Net Income: -3512000 USD Concept: fundies:NetIncome Period: 2001-10-01 to 2002-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2002-09-30&surface=latest&period_type=duration&start=2001-10-01&unit=USD&dimensions= Input fundies:NetIncome: -3512000 USD (2001-10-01 to 2002-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-000086.txt#3945 The citation records this snapshot. The page link may show a newer release later.	−USD 983,000 Exact value Exact value: -983000 USD 2001-10-01 – 2002-09-30: -983000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2002-09-30 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: -983000 USD Concept: fundies:OperatingCashFlow Period: 2001-10-01 to 2002-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2002-09-30&surface=latest&period_type=duration&start=2001-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -983000 USD (2001-10-01 to 2002-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-000086.txt#4138 The citation records this snapshot. The page link may show a newer release later.	USD 1.43 million Exact value Exact value: 1434000 USD 2001-10-01 – 2002-09-30: 1434000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2002-09-30 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 1434000 USD Concept: fundies:CapitalExpenditure Period: 2001-10-01 to 2002-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2002-09-30&surface=latest&period_type=duration&start=2001-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 1434000 USD (2001-10-01 to 2002-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-000086.txt#4142 The citation records this snapshot. The page link may show a newer release later.	−USD 2.42 million Calculation and evidence -983000 − 1434000 USD Exact free cash flow: -2417000 USD 2001-10-01 – 2002-09-30: -983000 USD · Inspect Operating Cash Flow · Source 2001-10-01 – 2002-09-30: 1434000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2002-09-30 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: -2417000 USD Concept: free-cash-flow Period: 2001-10-01 to 2002-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -983000 USD (2001-10-01 to 2002-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-000086.txt#4138 Input fundies:CapitalExpenditure: 1434000 USD (2001-10-01 to 2002-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-000086.txt#4142 The citation records this snapshot. The page link may show a newer release later.
2002 2002-01-01 – 2002-12-31	−USD 2.41 million Exact value Exact value: -2411000 USD 2002-01-01 – 2002-12-31: -2411000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2002-12-31 SPEAR & JACKSON INC (edgar:1107206) Net Income: -2411000 USD Concept: fundies:NetIncome Period: 2002-01-01 to 2002-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2002-12-31&surface=latest&period_type=duration&start=2002-01-01&unit=USD&dimensions= Input fundies:NetIncome: -2411000 USD (2002-01-01 to 2002-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1798 The citation records this snapshot. The page link may show a newer release later.	−USD 983,000 Exact value Exact value: -983000 USD 2002-01-01 – 2002-12-31: -983000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2002-12-31 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: -983000 USD Concept: fundies:OperatingCashFlow Period: 2002-01-01 to 2002-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2002-12-31&surface=latest&period_type=duration&start=2002-01-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -983000 USD (2002-01-01 to 2002-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1821 The citation records this snapshot. The page link may show a newer release later.	USD 1.43 million Exact value Exact value: 1434000 USD 2002-01-01 – 2002-12-31: 1434000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2002-12-31 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 1434000 USD Concept: fundies:CapitalExpenditure Period: 2002-01-01 to 2002-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2002-12-31&surface=latest&period_type=duration&start=2002-01-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 1434000 USD (2002-01-01 to 2002-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1825 The citation records this snapshot. The page link may show a newer release later.	−USD 2.42 million Calculation and evidence -983000 − 1434000 USD Exact free cash flow: -2417000 USD 2002-01-01 – 2002-12-31: -983000 USD · Inspect Operating Cash Flow · Source 2002-01-01 – 2002-12-31: 1434000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2002-12-31 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: -2417000 USD Concept: free-cash-flow Period: 2002-01-01 to 2002-12-31 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -983000 USD (2002-01-01 to 2002-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1821 Input fundies:CapitalExpenditure: 1434000 USD (2002-01-01 to 2002-12-31) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001172665-03-000195.txt#1825 The citation records this snapshot. The page link may show a newer release later.
2003 2002-10-01 – 2003-09-30	USD 4.62 million Exact value Exact value: 4616000 USD 2002-10-01 – 2003-09-30: 4616000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2003-09-30 SPEAR & JACKSON INC (edgar:1107206) Net Income: 4616000 USD Concept: fundies:NetIncome Period: 2002-10-01 to 2003-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2003-09-30&surface=latest&period_type=duration&start=2002-10-01&unit=USD&dimensions= Input fundies:NetIncome: 4616000 USD (2002-10-01 to 2003-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-001408.txt#4665 The citation records this snapshot. The page link may show a newer release later.	USD 6.65 million Exact value Exact value: 6654000 USD 2002-10-01 – 2003-09-30: 6654000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2003-09-30 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: 6654000 USD Concept: fundies:OperatingCashFlow Period: 2002-10-01 to 2003-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2003-09-30&surface=latest&period_type=duration&start=2002-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: 6654000 USD (2002-10-01 to 2003-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-001408.txt#4890 The citation records this snapshot. The page link may show a newer release later.	USD 2.93 million Exact value Exact value: 2933000 USD 2002-10-01 – 2003-09-30: 2933000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2003-09-30 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 2933000 USD Concept: fundies:CapitalExpenditure Period: 2002-10-01 to 2003-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2003-09-30&surface=latest&period_type=duration&start=2002-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 2933000 USD (2002-10-01 to 2003-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-001408.txt#4895 The citation records this snapshot. The page link may show a newer release later.	USD 3.72 million Calculation and evidence 6654000 − 2933000 USD Exact free cash flow: 3721000 USD 2002-10-01 – 2003-09-30: 6654000 USD · Inspect Operating Cash Flow · Source 2002-10-01 – 2003-09-30: 2933000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2003-09-30 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: 3721000 USD Concept: free-cash-flow Period: 2002-10-01 to 2003-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: 6654000 USD (2002-10-01 to 2003-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-001408.txt#4890 Input fundies:CapitalExpenditure: 2933000 USD (2002-10-01 to 2003-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-05-001408.txt#4895 The citation records this snapshot. The page link may show a newer release later.
2004 2003-10-01 – 2004-09-30	USD 436,000 Exact value Exact value: 436000 USD 2003-10-01 – 2004-09-30: 436000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2004-09-30 SPEAR & JACKSON INC (edgar:1107206) Net Income: 436000 USD Concept: fundies:NetIncome Period: 2003-10-01 to 2004-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2004-09-30&surface=latest&period_type=duration&start=2003-10-01&unit=USD&dimensions= Input fundies:NetIncome: 436000 USD (2003-10-01 to 2004-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5202 The citation records this snapshot. The page link may show a newer release later.	USD 3.17 million Exact value Exact value: 3165000 USD 2003-10-01 – 2004-09-30: 3165000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2004-09-30 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: 3165000 USD Concept: fundies:OperatingCashFlow Period: 2003-10-01 to 2004-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2004-09-30&surface=latest&period_type=duration&start=2003-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: 3165000 USD (2003-10-01 to 2004-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 The citation records this snapshot. The page link may show a newer release later.	USD 6.96 million Exact value Exact value: 6956000 USD 2003-10-01 – 2004-09-30: 6956000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2004-09-30 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 6956000 USD Concept: fundies:CapitalExpenditure Period: 2003-10-01 to 2004-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2004-09-30&surface=latest&period_type=duration&start=2003-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 6956000 USD (2003-10-01 to 2004-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 The citation records this snapshot. The page link may show a newer release later.	−USD 3.79 million Calculation and evidence 3165000 − 6956000 USD Exact free cash flow: -3791000 USD 2003-10-01 – 2004-09-30: 3165000 USD · Inspect Operating Cash Flow · Source 2003-10-01 – 2004-09-30: 6956000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2004-09-30 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: -3791000 USD Concept: free-cash-flow Period: 2003-10-01 to 2004-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: 3165000 USD (2003-10-01 to 2004-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 Input fundies:CapitalExpenditure: 6956000 USD (2003-10-01 to 2004-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 The citation records this snapshot. The page link may show a newer release later.
2005 2004-10-01 – 2005-09-30	USD 3.1 million Exact value Exact value: 3095000 USD 2004-10-01 – 2005-09-30: 3095000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2005-09-30 SPEAR & JACKSON INC (edgar:1107206) Net Income: 3095000 USD Concept: fundies:NetIncome Period: 2004-10-01 to 2005-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2005-09-30&surface=latest&period_type=duration&start=2004-10-01&unit=USD&dimensions= Input fundies:NetIncome: 3095000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5202 The citation records this snapshot. The page link may show a newer release later.	−USD 6.18 million Exact value Exact value: -6179000 USD 2004-10-01 – 2005-09-30: -6179000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2005-09-30 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: -6179000 USD Concept: fundies:OperatingCashFlow Period: 2004-10-01 to 2005-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2005-09-30&surface=latest&period_type=duration&start=2004-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -6179000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 The citation records this snapshot. The page link may show a newer release later.	USD 986,000 Exact value Exact value: 986000 USD 2004-10-01 – 2005-09-30: 986000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2005-09-30 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 986000 USD Concept: fundies:CapitalExpenditure Period: 2004-10-01 to 2005-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2005-09-30&surface=latest&period_type=duration&start=2004-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 986000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 The citation records this snapshot. The page link may show a newer release later.	−USD 7.17 million Calculation and evidence -6179000 − 986000 USD Exact free cash flow: -7165000 USD 2004-10-01 – 2005-09-30: -6179000 USD · Inspect Operating Cash Flow · Source 2004-10-01 – 2005-09-30: 986000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2005-09-30 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: -7165000 USD Concept: free-cash-flow Period: 2004-10-01 to 2005-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -6179000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 Input fundies:CapitalExpenditure: 986000 USD (2004-10-01 to 2005-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 The citation records this snapshot. The page link may show a newer release later.
2006 2005-10-01 – 2006-09-30	−USD 6.48 million Exact value Exact value: -6479000 USD 2005-10-01 – 2006-09-30: -6479000 USD Inspect Net Income Open source Share or cite Citation for Net Income · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Net Income: -6479000 USD Concept: fundies:NetIncome Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ANetIncome&period=2006-09-30&surface=latest&period_type=duration&start=2005-10-01&unit=USD&dimensions= Input fundies:NetIncome: -6479000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5202 The citation records this snapshot. The page link may show a newer release later.	−USD 315,000 Exact value Exact value: -315000 USD 2005-10-01 – 2006-09-30: -315000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Operating Cash Flow: -315000 USD Concept: fundies:OperatingCashFlow Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3AOperatingCashFlow&period=2006-09-30&surface=latest&period_type=duration&start=2005-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -315000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 The citation records this snapshot. The page link may show a newer release later.	USD 946,000 Exact value Exact value: 946000 USD 2005-10-01 – 2006-09-30: 946000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Capital Expenditure: 946000 USD Concept: fundies:CapitalExpenditure Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206/explain?concept=fundies%3ACapitalExpenditure&period=2006-09-30&surface=latest&period_type=duration&start=2005-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 946000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 The citation records this snapshot. The page link may show a newer release later.	−USD 1.26 million Calculation and evidence -315000 − 946000 USD Exact free cash flow: -1261000 USD 2005-10-01 – 2006-09-30: -315000 USD · Inspect Operating Cash Flow · Source 2005-10-01 – 2006-09-30: 946000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · SPEAR & JACKSON INC · 2006-09-30 SPEAR & JACKSON INC (edgar:1107206) Free cash flow: -1261000 USD Concept: free-cash-flow Period: 2005-10-01 to 2006-09-30 Values: Latest reported Published: 2026-11-02T14:05:22Z Snapshot: bc977cf24bdaff51e04ed6e52c5e02f184e88e10e3d58a537ffffc6f8da0687e Dimensions: Consolidated View: https://fundies.io/companies/edgar/1107206?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -315000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5412 Input fundies:CapitalExpenditure: 946000 USD (2005-10-01 to 2006-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/1107206/0001161697-07-000044.txt#5416 The citation records this snapshot. The page link may show a newer release later.

Capital expenditure uses the canonical mapped positive-spending convention. A missing, ambiguous, incompatible, or negative-sign input is left blank. Values use the latest reported version.

Dataset coverage and company identifiers

Coverage reflects filings processed into this Fundies dataset; it does not imply every source filing is loaded.

35 filings · 0 latest values · 0 originally reported values

Dataset published 2026-11-02. Source filing dates and reporting periods are shown separately.

Identifiers: 0001107206, 1107206, edgar:1107206

Also known as MEGAPRO TOOLS INC

SPEAR & JACKSON INC

Latest quarter

Revenue

Operating margin

Operating cash flow

Free cash flow

Trailing twelve months

Revenue

Net income

Company performance

What changed year over year

Revenue

Net income

Operating cash flow

Capital expenditure

Where revenue goes

2006 2005-10-01 – 2006-09-30

Cash

Share of revenue by period

Growth

Profit and cash

Balance sheet

Cash generation