FTSE 100/250 Guidance & Capital Allocation Tracker
22
May 2026
Markets & Equities
Tracks material announcements from FTSE 100 and FTSE 250 companies updating their earnings guidance, dividend policy, or capital allocation stance. Each record includes the company name, index membership, announcement type, previous and new guidance, and a summary of the reason for the change.
A FTSE 100 or FTSE 250 company announced a material change to its earnings guidance, dividend policy, or capital allocation in May
CatchAll searches for announcements by FTSE 100 and FTSE 250 constituents disclosing changes to financial guidance, dividend distributions, or capital return/investment plans. Validators confirm the subject company is a FTSE index member, that a material change was disclosed, and that the announcement falls within the target period. Enrichments extract the announcement type, previous vs. new guidance, and management's stated rationale.
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<table class="catchall-table"><thead><tr><th style="min-width:150px">Company</th><th style="min-width:100px">Index</th><th style="min-width:150px">Announcement Type</th><th style="min-width:170px">Previous Guidance</th><th style="min-width:170px">New Guidance</th><th style="min-width:200px">Reason</th><th style="min-width:100px;white-space:nowrap">Date</th></tr></thead><tbody><tr><td style="min-width:150px">British Land</td><td style="min-width:100px">FTSE 100</td><td style="min-width:150px">Earnings guidance</td><td style="min-width:170px">~30.2p EPS</td><td style="min-width:170px">At least 30.5p EPS</td><td style="min-width:200px">AI-driven occupier demand accelerating rental growth</td><td style="min-width:100px;white-space:nowrap">2026-05-20</td></tr><tr><td style="min-width:150px">Shell PLC</td><td style="min-width:100px">FTSE 100</td><td style="min-width:150px">Capital allocation</td><td style="min-width:170px">$3.5bn share buyback</td><td style="min-width:170px">$3bn share buyback</td><td style="min-width:200px">Net debt up 27% YoY to $52.6bn</td><td style="min-width:100px;white-space:nowrap">2026-05-07</td></tr><tr><td style="min-width:150px">C&C Group</td><td style="min-width:100px">FTSE 250</td><td style="min-width:150px">Dividend policy</td><td style="min-width:170px">4.13 cents/share</td><td style="min-width:170px">3.67 cents/share</td><td style="min-width:200px">Lower revenue following Budweiser volume exit</td><td style="min-width:100px;white-space:nowrap">2026-05-19</td></tr><tr><td style="min-width:150px">Convatec</td><td style="min-width:100px">FTSE 100</td><td style="min-width:150px">Earnings guidance</td><td style="min-width:170px">3% cost inflation</td><td style="min-width:170px">~6% cost inflation in 2027</td><td style="min-width:200px">Iran war driving up oil prices, increasing polymer costs</td><td style="min-width:100px;white-space:nowrap">2026-05-21</td></tr><tr><td style="min-width:150px">SSE</td><td style="min-width:100px">FTSE 100</td><td style="min-width:150px">Capital allocation</td><td style="min-width:170px">£2.9bn invested prior year</td><td style="min-width:170px">£3.6bn investment in 2025/26</td><td style="min-width:200px">Reducing UK dependence on volatile global energy markets</td><td style="min-width:100px;white-space:nowrap">2026-05-28</td></tr><tr><td style="min-width:150px">Cranswick</td><td style="min-width:100px">FTSE 250</td><td style="min-width:150px">Capital allocation</td><td style="min-width:170px">—</td><td style="min-width:170px">Expansion into Mediterranean foods</td><td style="min-width:200px">Growing demand for calorie-conscious diets driven by weight-loss trends</td><td style="min-width:100px;white-space:nowrap">2026-05-19</td></tr><tr class="catchall-blurred"><td style="min-width:150px">████████████</td><td style="min-width:100px">████████</td><td style="min-width:150px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:200px">████████████████████</td><td style="min-width:100px;white-space:nowrap">██████████</td></tr><tr class="catchall-blurred"><td style="min-width:150px">████████████</td><td style="min-width:100px">████████</td><td style="min-width:150px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:200px">████████████████████</td><td style="min-width:100px;white-space:nowrap">██████████</td></tr><tr class="catchall-blurred"><td style="min-width:150px">████████████</td><td style="min-width:100px">████████</td><td style="min-width:150px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:200px">████████████████████</td><td style="min-width:100px;white-space:nowrap">██████████</td></tr><tr class="catchall-blurred"><td style="min-width:150px">████████████</td><td style="min-width:100px">████████</td><td style="min-width:150px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:170px">████████████</td><td style="min-width:200px">████████████████████</td><td style="min-width:100px;white-space:nowrap">██████████</td></tr></tbody></table>
<h3>What counts as a "material" guidance change?</h3><p>Any formal revision to previously stated earnings expectations, dividend per share amounts, or announced capital return or investment programmes — including both upgrades and downgrades.</p><h3>Does this cover profit warnings specifically?</h3><p>Yes, but the dataset is broader than profit warnings alone. It captures any formal guidance revision — positive or negative — including earnings upgrades, dividend cuts, and changes to capital return programmes.</p><h3>How is "capital allocation" defined — does it include M&A?</h3><p>Capital allocation covers share buyback programmes, major capex or investment commitments, and changes to dividend policy. M&A transactions are not included unless the announcement explicitly revises a prior capital return target.</p>