Diales Plc (AIM: DIAL)

Diales Balance Sheet

Financials in millions GBP. Fiscal year is October - September.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	4.25	4.25	5.83	4.93	6.47	11.22
Cash & Short-Term Investments	4.25	4.25	5.83	4.93	6.47	11.22
Cash Growth	-27.07%	-27.07%	18.29%	-23.83%	-42.27%	49.02%
Accounts Receivable	11.95	11.95	12.22	16.7	14.97	14.67
Other Receivables	0.76	0.76	0.52	3.08	2.62	1.94
Receivables	12.71	12.71	12.75	19.77	17.59	16.61
Prepaid Expenses	1.17	1.17	1.36	0.98	1.28	1.21
Other Current Assets	-	-	-	-	0.06	0.17
Total Current Assets	18.13	18.13	19.94	25.68	25.4	29.21
Property, Plant & Equipment	1.07	1.07	1.49	1.76	2.26	2.33
Goodwill	2.97	2.97	2.97	2.97	2.97	2.97
Other Intangible Assets	0.63	0.63	0.71	0.8	0.52	0.18
Long-Term Deferred Tax Assets	0.17	0.17	0.25	0.19	0.27	0.31
Total Assets	22.97	22.97	25.36	31.4	31.41	35
Accounts Payable	1.75	1.75	2.39	2.62	2.92	2.08
Accrued Expenses	4.01	4.01	4.7	5.89	3.98	5.15
Current Portion of Long-Term Debt	-	-	-	-	-	3
Current Portion of Leases	0.49	0.49	0.54	0.75	0.78	0.68
Current Income Taxes Payable	0.19	0.19	-	0.25	0.17	0.26
Other Current Liabilities	1.96	1.96	0.97	4.72	1.28	2.39
Total Current Liabilities	8.39	8.39	8.59	14.24	9.12	13.57
Long-Term Leases	0.24	0.24	0.62	0.63	1.02	1.04
Long-Term Deferred Tax Liabilities	0.17	0.17	0.16	0.17	-	-
Total Liabilities	8.8	8.8	9.37	15.04	10.14	14.61
Common Stock	0.22	0.22	0.22	0.22	0.22	0.22
Additional Paid-In Capital	11.5	11.5	11.5	11.5	11.5	11.5
Retained Earnings	4.29	4.29	5.68	6.48	9.92	9.08
Treasury Stock	-1.66	-1.66	-1.53	-1.53	-1.03	-1.03
Comprehensive Income & Other	-0.17	-0.17	0.12	-0.31	0.66	0.62
Total Common Equity	14.16	14.16	15.98	16.35	21.26	20.38
Minority Interest	0	0	0	0	0.01	0.01
Shareholders' Equity	14.17	14.17	15.99	16.36	21.27	20.39
Total Liabilities & Equity	22.97	22.97	25.36	31.4	31.41	35
Total Debt	0.73	0.73	1.16	1.39	1.8	4.72
Net Cash (Debt)	3.52	3.52	4.68	3.54	4.67	6.5
Net Cash Growth	-24.64%	-24.64%	31.98%	-24.18%	-28.06%	20.27%
Net Cash Per Share	0.07	0.07	0.09	0.07	0.09	0.12
Filing Date Shares Outstanding	52.97	52.97	52.55	52.25	52.17	53.91
Total Common Shares Outstanding	52.97	52.97	52.55	52.25	52.17	53.91
Working Capital	9.74	9.74	11.34	11.44	16.28	15.64
Book Value Per Share	0.27	0.27	0.30	0.31	0.41	0.38
Tangible Book Value	10.57	10.57	12.3	12.59	17.78	17.23
Tangible Book Value Per Share	0.20	0.20	0.23	0.24	0.34	0.32
Machinery	-	-	4.23	4.28	3.92	4.01

Source: S&P Capital IQ. Standard template. Financial Sources.