Diales Plc (AIM: DIAL)

Diales Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	3.57	5.83	4.93	6.47	11.22	7.53
Cash & Short-Term Investments	3.57	5.83	4.93	6.47	11.22	7.53
Cash Growth	-32.37%	18.29%	-23.83%	-42.27%	49.02%	-24.79%
Accounts Receivable	14.51	12.22	16.7	14.97	14.67	16.37
Other Receivables	0.14	0.52	3.08	2.62	1.94	2.34
Receivables	14.64	12.75	19.77	17.59	16.61	18.71
Prepaid Expenses	-	1.36	0.98	1.28	1.21	1.48
Other Current Assets	-	-	-	0.06	0.17	0
Total Current Assets	18.21	19.94	25.68	25.4	29.21	27.72
Property, Plant & Equipment	1.41	1.49	1.76	2.26	2.33	0.69
Goodwill	2.97	2.97	2.97	2.97	2.97	2.97
Other Intangible Assets	0.67	0.71	0.8	0.52	0.18	-
Long-Term Deferred Tax Assets	0.24	0.25	0.19	0.27	0.31	0.27
Total Assets	23.5	25.36	31.4	31.41	35	31.64
Accounts Payable	6.81	2.39	2.62	2.92	2.08	2.42
Accrued Expenses	-	4.7	5.89	3.98	5.15	3.7
Current Portion of Long-Term Debt	-	-	-	-	3	2.13
Current Portion of Leases	0.59	0.54	0.75	0.78	0.68	-
Current Income Taxes Payable	-	-	0.25	0.17	0.26	0.43
Other Current Liabilities	-	0.97	4.72	1.28	2.39	3.48
Total Current Liabilities	7.39	8.59	14.24	9.12	13.57	12.15
Long-Term Leases	0.54	0.62	0.63	1.02	1.04	-
Long-Term Deferred Tax Liabilities	0.16	0.16	0.17	-	-	-
Total Liabilities	8.09	9.37	15.04	10.14	14.61	12.15
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	5.21	5.68	6.48	9.92	9.08	8.13
Treasury Stock	-1.53	-1.53	-1.53	-1.03	-1.03	-1
Comprehensive Income & Other	0.01	0.12	-0.31	0.66	0.62	0.65
Total Common Equity	15.41	15.98	16.35	21.26	20.38	19.48
Minority Interest	0	0	0	0.01	0.01	0.01
Shareholders' Equity	15.41	15.99	16.36	21.27	20.39	19.49
Total Liabilities & Equity	23.5	25.36	31.4	31.41	35	31.64
Total Debt	1.12	1.16	1.39	1.8	4.72	2.13
Net Cash (Debt)	2.45	4.68	3.54	4.67	6.5	5.4
Net Cash Growth	-49.59%	31.98%	-24.18%	-28.06%	20.27%	-21.74%
Net Cash Per Share	0.05	0.09	0.07	0.09	0.12	0.10
Filing Date Shares Outstanding	52.61	52.55	52.25	52.17	53.91	52.22
Total Common Shares Outstanding	52.61	52.55	52.25	52.17	53.91	52.22
Working Capital	10.82	11.34	11.44	16.28	15.64	15.57
Book Value Per Share	0.29	0.30	0.31	0.41	0.38	0.37
Tangible Book Value	11.77	12.3	12.59	17.78	17.23	16.52
Tangible Book Value Per Share	0.22	0.23	0.24	0.34	0.32	0.32
Machinery	-	4.23	4.28	3.92	4.01	3.96

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