Dimand S.A. (ATH:DIMAND)

Dimand Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	19.45	38.27	12.4	10	19.4	6.81
Cash & Short-Term Investments	19.45	38.27	12.4	10	19.4	6.81
Cash Growth	55.75%	208.58%	24.01%	-48.45%	184.89%	-54.68%
Receivables	29.08	24.5	19.5	34.33	6.05	4.42
Inventory	0.05	0.05	50.43	-	0.98	0.8
Other Current Assets	-	-	3.88	-	-	-
Total Current Assets	48.58	62.81	86.21	44.33	26.43	12.03
Property, Plant & Equipment	1.45	0.91	1.19	0.66	0.69	0.69
Long-Term Investments	95.56	87.06	49.3	37.3	37.48	32.75
Other Intangible Assets	0.02	0.01	0.01	0.01	0.01	0
Long-Term Accounts Receivable	10.93	6.84	4.79	2.7	0.69	0.97
Long-Term Deferred Tax Assets	0.41	0.43	0.44	0.42	0.84	0.21
Other Long-Term Assets	164.21	141.78	117.1	97	50.32	23.37
Total Assets	321.17	299.85	259.03	182.42	116.44	70.01
Accounts Payable	22.5	21.73	35.56	10.31	17.22	5.23
Short-Term Debt	13.88	18.61	31.41	14.38	18.36	6
Current Portion of Long-Term Debt	11.69	1.8	11.61	11.05	21.92	12.37
Current Portion of Leases	0.59	0.4	0.87	0.38	0.22	0.19
Current Income Taxes Payable	0.01	0	0	0	0	0
Total Current Liabilities	48.68	42.54	79.45	36.11	57.73	23.8
Long-Term Debt	47.08	50.34	35.15	18.11	18.08	11
Long-Term Leases	2.98	2.69	2.44	1.85	0.52	0.51
Long-Term Unearned Revenue	1.61	1.58	-	-	-	-
Pension & Post-Retirement Benefits	0.31	0.3	0.28	0.23	0.2	0.18
Long-Term Deferred Tax Liabilities	11.37	8.1	6.85	3.52	2.14	1.55
Other Long-Term Liabilities	1.98	1.43	1.23	0.16	0.04	0.55
Total Liabilities	114.01	106.98	125.4	59.99	78.7	37.58
Common Stock	0.93	0.93	0.93	0.93	0.61	0.61
Additional Paid-In Capital	92.16	92.16	92.16	92.16	-	-
Retained Earnings	88.83	78.63	40.98	27.79	35.59	30.27
Treasury Stock	-0.71	-0.66	-1.98	-	-	-
Comprehensive Income & Other	2.8	1.55	1.55	1.55	1.55	1.55
Total Common Equity	184.01	172.61	133.63	122.43	37.74	32.43
Minority Interest	23.15	20.26	-	-	-	-
Shareholders' Equity	207.16	192.87	133.63	122.43	37.74	32.43
Total Liabilities & Equity	321.17	299.85	259.03	182.42	116.44	70.01
Total Debt	76.22	73.84	81.47	45.77	59.11	30.07
Net Cash (Debt)	-56.77	-35.58	-69.07	-35.77	-39.71	-23.26
Net Cash Per Share	-3.05	-1.91	-3.71	-2.32	-3.27	-1.92
Filing Date Shares Outstanding	18.63	18.63	18.63	18.68	12.14	12.14
Total Common Shares Outstanding	18.63	18.63	18.63	18.68	0.02	12.14
Working Capital	-0.09	20.27	6.75	8.22	-31.3	-11.77
Book Value Per Share	9.88	9.26	7.17	6.55	1865.02	2.67
Tangible Book Value	183.99	172.6	133.62	122.42	37.73	32.43
Tangible Book Value Per Share	9.88	9.26	7.17	6.55	1864.65	2.67
Machinery	-	0.88	0.84	0.81	0.77	0.72
Leasehold Improvements	-	0.07	0.07	0.07	0.07	0.07

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