ALS Limited Balance Sheet

Financials in millions AUD. Fiscal year is April - March.

Millions AUD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	149.7	268	299.9	179.6	122.8
Cash & Short-Term Investments	149.7	268	299.9	179.6	122.8
Cash Growth	-44.14%	-10.64%	66.98%	46.25%	-27.16%
Accounts Receivable	483.8	464.7	420.1	341.9	321.8
Other Receivables	139.9	131.4	122.8	74.7	64.8
Receivables	623.7	596.1	542.9	416.6	400.4
Inventory	126.1	130.1	108.5	101.3	71.2
Prepaid Expenses	76.5	80.5	57.4	47.4	41.8
Other Current Assets	9.5	62.6	19.3	8.4	5.7
Total Current Assets	985.5	1,137	1,028	753.3	641.9
Property, Plant & Equipment	1,136	1,104	1,025	812.5	693.4
Long-Term Investments	39.8	36.6	32.7	292	248.6
Goodwill	1,457	1,517	1,377	1,301	1,119
Other Intangible Assets	153.2	167.3	133.4	113.2	76.2
Long-Term Deferred Tax Assets	62.2	59.6	55.1	24.3	41.8
Other Long-Term Assets	55.6	41.5	42.3	32.5	22.3
Total Assets	3,903	4,071	3,696	3,330	2,844
Accounts Payable	169.9	162.7	122.1	100.7	72.8
Accrued Expenses	73.8	68.1	64.5	58.4	67.2
Short-Term Debt	-	-	0.4	-	-
Current Portion of Long-Term Debt	28.5	74.6	239.7	128.3	299.7
Current Portion of Leases	88.5	89.2	78.1	51.2	42.6
Current Income Taxes Payable	2.5	0.3	13.8	28.6	-
Current Unearned Revenue	39.7	46.5	46	38.6	20.7
Other Current Liabilities	268.7	304.2	286.9	207	235.6
Total Current Liabilities	671.6	745.6	851.5	612.8	738.6
Long-Term Debt	1,191	1,618	1,235	1,081	724.7
Long-Term Leases	264.2	311.8	318.8	194.4	170.6
Pension & Post-Retirement Benefits	28.9	31.1	22.1	7.9	8
Long-Term Deferred Tax Liabilities	27	33	36.7	22.5	26.2
Other Long-Term Liabilities	15.1	38	35	33.8	45.4
Total Liabilities	2,198	2,777	2,499	1,952	1,714
Common Stock	1,702	1,337	1,326	1,326	1,321
Retained Earnings	68.8	-60.5	-129.4	49.5	-76.2
Comprehensive Income & Other	-70.6	2.8	-13.2	-8.7	-124.7
Total Common Equity	1,700	1,280	1,183	1,367	1,120
Minority Interest	5.2	14.4	13.6	11.3	10.6
Shareholders' Equity	1,705	1,294	1,197	1,378	1,131
Total Liabilities & Equity	3,903	4,071	3,696	3,330	2,844
Total Debt	1,572	2,093	1,872	1,454	1,238
Net Cash (Debt)	-1,422	-1,825	-1,572	-1,275	-1,115
Net Cash Per Share	-2.81	-3.74	-3.23	-2.62	-2.30
Filing Date Shares Outstanding	507.54	484.87	484.1	484.1	483.66
Total Common Shares Outstanding	507.54	484.87	484.1	484.1	483.66
Working Capital	313.9	391.7	176.5	140.5	-96.7
Book Value Per Share	3.35	2.64	2.44	2.82	2.32
Tangible Book Value	89.5	-405	-326.7	-47	-74.7
Tangible Book Value Per Share	0.18	-0.84	-0.67	-0.10	-0.15
Land	357.2	301.4	289.4	260.2	240.5
Machinery	1,248	1,236	1,067	911	878
Construction In Progress	88.3	73.8	57.2	56.9	33.8
Leasehold Improvements	224	215.9	190.3	180.8	176.8

Source: S&P Global Market Intelligence. Standard template. Financial Sources.