$PSO earnings report

Pearson reported 4% underlying revenue growth, 14% underlying adjusted operating profit growth and 140bps adjusted margin expansion in H1 2026, while reiterating 2026 guidance. AlphAI read Pearson's H1 2026 filing as solid.

H1 2026

AlphAI · Earnings readPSO · H1 2026 · ended 30 June 2026

Pearson reported 4% underlying revenue growth, 14% underlying adjusted operating profit growth and 140bps adjusted margin expansion in H1 2026, while reiterating 2026 guidance.

Solid half-year

H1 underlying revenue growth was 4%, in line with expectations, while adjusted operating profit rose 14% to £276m and adjusted operating margin increased to 15.5%. Virtual Learning and Enterprise Learning & Skills were growth drivers, while English Language Learning declined and Assessment & Qualifications profit fell. Free cash flow increased to £259m, but net debt rose to £1,343m following buybacks, dividends and acquisition-related spending.

Revenue
£1,779m
3% headline growth; 4% underlying growth y/y
Assessment & Qualifications
£803m
0% headline growth; 2% underlying growth y/y
EPS · non-GAAP
28.6p
2026 outlook
Mid-single digit underlying revenue growth

Key metrics

as reported
MetricValueq/qy/y
Revenueother£1,779m3% headline growth; 4% underlying growth
Cost of goods soldother£869m
Gross profitother£910m
Operating expensesother£657m
Operating profitother£252m5% headline growth
Adjusted operating profitnon-GAAP£276m14% headline growth; 14% underlying growth
Adjusted operating profit marginnon-GAAP15.5%140bps margin expansion
Net finance costsother£47m
Adjusted net finance costsnon-GAAP£35m
Profit before taxother£205m
Profit for the periodother£149m
Adjusted profit before taxnon-GAAP£241m
Adjusted earningsnon-GAAP£178m
Basic earnings per shareother24.0p
Diluted earnings per shareother23.8p
Adjusted earnings per share - basicnon-GAAP28.9p18% on a headline basis; 19% at constant exchange rates
Adjusted earnings per share - dilutednon-GAAP28.6p
Tax rate reflected in statutory earningsother27.3%
Tax rate reflected in adjusted earningsnon-GAAP25.8%
Operating cash flownon-GAAP£337m£211m increase; 167%
Net cash generated from operationsother£427m
Free cash flownon-GAAP£259m£103m increase; 66%
Cash and cash equivalentsother£339m
Net debtother£1,343m

Segments

SegmentRevenueq/qy/y
Assessment & QualificationsClinical Assessment, Pearson Professional Assessments and UK & International Qualifications growth was partially offset by a decline in US Student Assessment following the loss of the New Jersey contract.£803m0% headline growth; 2% underlying growth
Virtual LearningStrong enrolment growth, funding and favourable mix drove growth. Enrolment growth accelerated to 15% in the Spring semester.£280m16% headline growth; 19% underlying growth
Higher EducationCore US Courseware and K12 growth were partly offset by International Higher Education declines in mature markets. Inclusive Access growth increased to 20%.£350m4% headline growth; 2% underlying growth
English Language LearningInstitutional growth was more than offset by Pearson Test of English, where volumes were down 3% amid tight migration policies and geopolitical disruption.£166m(3)% headline growth; (3)% underlying growth
Enterprise Learning & SkillsVocational Qualifications delivered a solid performance and Enterprise Solutions grew through monetisation of strategic partnerships.£180m6% headline growth; 7% underlying growth

2026 outlook

  • RevenueMid-single digit underlying revenue growth
  • Tax ratec.25%
  • NoteAdjusted operating profit of £640m-£685m at FX rates as at the end of 2025 (£:$ 1.35)
  • NoteAdjusted net finance costs of c.£80m
  • NoteFree cash flow conversion of 90-100%
  • NoteAssessment & Qualifications: Low to mid-single digit growth
  • NoteVirtual Learning: Stronger growth than 2025
  • NoteHigher Education: Will grow more than 2025
  • NoteEnglish Language Learning: The business unit is expected to return to growth in Q4
  • NoteEvery 1c movement in £:$ rate equates to approximately £5m adjusted operating profit impact

Capital returns

  • Proposed interim dividend of 8.2p (H1 2025: 7.8p), representing an increase of 5%.
  • The interim dividend will absorb an estimated £49m of shareholders’ funds.
  • The interim dividend will be paid on 14 September 2026 to shareholders on the register at close of business on 14 August 2026.
  • During the first half of 2026, Pearson repurchased £350m of shares at an average purchase price of 998p.
  • The share buyback programme completed with c35m shares bought back at a cash cost of £352m.
  • Dividends paid to company’s shareholders were £108m.

What drove it

  • Underlying Group revenue growth of 4% was supported by continued strong performance in Virtual Learning and Assessment & Qualifications returning to growth in Q2.
  • Adjusted operating profit growth reflected operating leverage and continued cost efficiencies, partly offset by investment and inflation.
  • Virtual Learning adjusted operating profit was £49m, compared with £39m, reflecting operating leverage on strong revenue growth.
  • Enterprise Learning & Skills adjusted operating profit was £51m, compared with £43m, supported by revenue growth and operating leverage.
  • Higher Education adjusted operating profit was £21m, compared with a loss of £3m, aided by operational leverage, cost efficiencies and lower amortisation following the 2025 product development impairment.
  • The acquisition of eDynamic Learning contributed to headline revenue and profit, while adverse currency movements partially offset the contribution.
  • The 2025 product development impairment was a £87m non-cash, one-off impairment and is expected to result in a c.£15m per annum adjusted operating profit improvement, on average, over the next 6 years in Higher Education.

Concerns

  • Assessment & Qualifications adjusted operating profit declined 6% on an underlying basis as trading performance was more than offset by sales mix and one-time delivery costs.
  • English Language Learning revenue declined 3%, with Pearson expecting Pearson Test of English market headwinds to persist in the near term.
  • US Student Assessment revenue decreased 6%, reflecting the loss of the New Jersey contract, although biennial NAEP testing cycle and delivery phasing provided a partial offset.
  • Operating cash flow included payment timing benefits expected to reverse in H2 and one-off proceeds from the settlement of a US insurance policy.
  • The adjusted effective tax rate increased to 25.8% due to a one-off tax charge arising from the settlement of a US insurance policy.
  • Net debt increased as free cash flow was more than offset by share buybacks, acquisition spend and dividends.
  • Potential total exposure from Brazilian tax assessments could be up to BRL 1,478m (£215m) for periods up to 30 June 2026, with additional potential exposure of BRL 92m (£13m) for future deductions. Pearson believes no provision is required.

What to watch

  • Whether Assessment & Qualifications maintains growth after returning to growth in Q2, particularly as US Student Assessment delivery phasing benefits are expected to reverse in H2.
  • Virtual Learning enrolment trends and the planned opening of 5 new schools for the 2026/27 academic year.
  • Whether English Language Learning returns to growth in Q4 as guided, against challenging Pearson Test of English market conditions.
  • Delivery of adjusted operating profit of £640m-£685m and free cash flow conversion of 90-100%.
  • The normalisation of the full-year adjusted effective tax rate to approximately 25%.
  • Nine Month Trading Update scheduled for 22 October 2026.

Balance sheet and cash flow

  • Net debt was £1,343m at 30 June 2026, compared with £1,069m at the end of 2025.
  • Cash and cash equivalents were £339m at 30 June 2026, compared with £333m at the end of 2025.
  • Cash and cash equivalents including overdrafts were £332m at 30 June 2026, compared with £333m at the end of 2025.
  • Pearson issued a £350m 10-year bond under its Euro Medium Term Note programme in April 2026.
  • Available liquidity was c£1.3bn at 30 June 2026, comprising central cash balances and undrawn Revolving Credit Facilities.
  • Net cash generated from operations was £427m, compared with £188m in H1 2025.
  • Capital expenditure on property, plant, equipment and software was £82m.
  • Net tax payments were £50m and net interest payments were £28m.
  • Net debt excluding net lease liabilities was £944m.
  • The UK Group pension plan surplus was £506m at the end of June 2026, compared with £514m at the end of 2025.

Analysis

Pearson delivered £1,779m of revenue in the six months to 30 June 2026, up 3% on a headline basis and 4% on an underlying basis. The result was described as in line with expectations. Virtual Learning was the principal growth engine, with revenue up 19% on an underlying basis, while Enterprise Learning & Skills grew 7%. Assessment & Qualifications returned to growth in Q2 and grew 2% in H1, while Higher Education grew 2%. These gains offset a 3% decline in English Language Learning.

Profit performance outpaced revenue. Adjusted operating profit rose 14% to £276m, and the adjusted operating profit margin increased 140bps to 15.5% from 14.1%. Operating leverage and cost efficiencies were the stated drivers, partially offset by investment and inflation. Virtual Learning adjusted operating profit increased to £49m from £39m, Enterprise Learning & Skills rose to £51m from £43m, and Higher Education moved to £21m from a loss of £3m. Assessment & Qualifications adjusted operating profit declined to £157m from £170m because sales mix and one-time delivery costs more than offset trading performance.

Statutory earnings did not move in line with adjusted profit. Statutory operating profit increased to £252m from £240m, but profit for the period declined to £149m from £166m and basic earnings per share declined to 24.0p from 24.8p. Higher net finance costs and a higher statutory tax rate contributed to this divergence. Adjusted earnings per share rose 18% to 28.9p, supported by adjusted operating profit growth and the reduction in issued shares from the buyback programme, partly offset by interest costs and tax.

Cash flow was strong, with operating cash flow rising to £337m and free cash flow increasing to £259m. The filing attributes the operating cash improvement to working-capital movements, including payment timing benefits expected to reverse in H2, and proceeds from a one-off US insurance-policy settlement. Net debt increased to £1,343m from £1,069m at the end of 2025 because free cash flow was more than offset by the £350m buyback programme, other own-share purchases and dividends. Pearson also issued a £350m bond in April 2026.

Management reiterated its 2026 outlook for mid-single digit underlying revenue growth, adjusted operating profit of £640m-£685m at FX rates as at the end of 2025, and free cash flow conversion of 90-100%. The outlook calls for English Language Learning to return to growth in Q4, despite persistent Pearson Test of English headwinds. Delivery through H2 is particularly important because Pearson stated that some businesses have seasonal bias, with a higher proportion of profit and operating cash flow typically generated in the second half.

Management, verbatim

We have delivered a good first-half performance and executed well against our strategy, with a focus on driving operational improvements while innovating to build learning and assessment experiences that help our customers progress in their lives. We are reiterating our full year guidance and remain confident in Pearson’s long-term growth opportunities. We are excited about the future and believe Pearson is uniquely placed to meet the growing customer demand for reskilling in an AI driven world.”

Omar Abbosh, Chief Executive

Not in the filing

stated, not guessed
  • Prior-period outlook was not provided, so no comparison of reported H1 2026 results with prior guidance is available.
  • GAAP or IFRS gross margin was not reported.
  • Forward gross-margin guidance was not reported.
  • Forward operating-expense guidance was not reported.
  • Prior-quarter metrics and quarter-over-quarter changes were not reported.
  • Segment gross profit and segment gross margin were not reported.
  • Operating cash flow conversion for H1 2026 was not reported.

AlphAI analysis generated from the company’s SEC earnings filing (Form 8-K Item 2.02, or Form 6-K for a foreign private issuer). Every figure was cross-checked against the filing text; consensus estimates, price targets and share-price reactions are not shown because they are not in the filing. AI-generated research, not investment advice.

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