Dimand S.A. (ATH: DIMAND)

Dimand Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	12.49	12.4	10	19.4	6.81	15.02
Cash & Short-Term Investments	12.49	12.4	10	19.4	6.81	15.02
Cash Growth	-44.35%	24.01%	-48.45%	184.89%	-54.68%	138.31%
Receivables	28.83	19.5	34.33	6.05	4.42	2.73
Inventory	55.76	50.43	-	0.98	0.8	-
Other Current Assets	-	3.88	-	-	-	-
Total Current Assets	97.09	86.21	44.33	26.43	12.03	17.76
Property, Plant & Equipment	1.03	1.19	0.66	0.69	0.69	0.94
Long-Term Investments	57.3	49.3	37.3	37.48	32.75	34.01
Other Intangible Assets	0.01	0.01	0.01	0.01	0	0
Long-Term Accounts Receivable	3.88	4.79	2.7	0.69	0.97	0.36
Long-Term Deferred Tax Assets	0.42	0.44	0.42	0.84	0.21	0.38
Other Long-Term Assets	133.13	117.1	97	50.32	23.37	5.31
Total Assets	292.87	259.03	182.42	116.44	70.01	58.76
Accounts Payable	45.1	35.56	10.31	17.22	5.23	5.85
Short-Term Debt	17.71	31.41	14.38	18.36	6	6.75
Current Portion of Long-Term Debt	2.09	11.61	11.05	21.92	12.37	0.09
Current Portion of Leases	0.38	0.87	0.38	0.22	0.19	0.2
Current Income Taxes Payable	0	0	0	0	0	-
Other Current Liabilities	-	-	-	-	-	0
Total Current Liabilities	65.37	79.45	36.11	57.73	23.8	12.89
Long-Term Debt	66.73	35.15	18.11	18.08	11	24.03
Long-Term Leases	2.8	2.44	1.85	0.52	0.51	0.6
Long-Term Deferred Tax Liabilities	8.29	6.85	3.52	2.14	1.55	0.25
Other Long-Term Liabilities	0.39	1.23	0.16	0.04	0.55	0.55
Total Liabilities	144.6	125.4	59.99	78.7	37.58	38.55
Common Stock	0.93	0.93	0.93	0.61	0.61	0.61
Additional Paid-In Capital	92.16	92.16	92.16	-	-	-
Retained Earnings	53.03	40.98	27.79	35.59	30.27	19.55
Treasury Stock	-0.66	-1.98	-	-	-	-
Comprehensive Income & Other	2.8	1.55	1.55	1.55	1.55	0.05
Shareholders' Equity	148.27	133.63	122.43	37.74	32.43	20.2
Total Liabilities & Equity	292.87	259.03	182.42	116.44	70.01	58.76
Total Debt	89.71	81.47	45.77	59.11	30.07	31.66
Net Cash (Debt)	-77.22	-69.07	-35.77	-39.71	-23.26	-16.64
Net Cash Per Share	-4.15	-3.71	-2.32	-3.27	-1.92	-822.05
Filing Date Shares Outstanding	18.54	18.63	18.68	12.14	12.14	0.02
Total Common Shares Outstanding	18.54	18.63	18.68	0.02	12.14	0.02
Working Capital	31.72	6.75	8.22	-31.3	-11.77	4.87
Book Value Per Share	8.00	7.17	6.55	1865.02	2.67	998.32
Tangible Book Value	148.26	133.62	122.42	37.73	32.43	20.2
Tangible Book Value Per Share	8.00	7.17	6.55	1864.65	2.67	998.26
Machinery	-	0.84	0.81	0.77	0.72	0.67
Construction In Progress	-	-	-	-	-	0.18
Leasehold Improvements	-	0.07	0.07	0.07	0.07	0.07

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