Diesel & Motor Engineering PLC (COSE: DIMO.N0000)

COSE: DIMO.N0000 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	2,954	3,841	2,859	3,818	1,199	837.65
Short-Term Investments	3.93	449.43	1,062	780.74	137.91	266.48
Cash & Short-Term Investments	2,957	4,291	3,921	4,599	1,337	1,104
Cash Growth	-22.27%	9.43%	-14.74%	243.93%	21.10%	39.92%
Accounts Receivable	13,230	11,175	6,290	8,490	8,237	8,202
Other Receivables	144.09	729.62	413.66	331.04	336.21	389.46
Receivables	13,374	11,904	6,703	8,821	8,573	8,591
Inventory	11,142	9,717	9,978	9,800	6,199	8,008
Prepaid Expenses	-	-	-	-	-	1,766
Other Current Assets	4,380	2,460	1,697	1,856	1,413	-
Total Current Assets	31,854	28,373	22,300	25,075	17,522	19,469
Property, Plant & Equipment	18,601	18,051	15,108	14,696	14,339	11,985
Long-Term Investments	187.41	161.24	121.26	53.26	10.89	33.08
Goodwill	-	916.29	916.29	117.62	117.62	117.62
Other Intangible Assets	2,105	700.24	551.63	198.5	27.5	11.1
Long-Term Deferred Tax Assets	1,073	791.16	565.42	164.44	99.8	97.34
Total Assets	53,820	48,993	39,562	40,305	32,116	31,713
Accounts Payable	793.4	1,156	1,507	7,678	5,016	2,601
Accrued Expenses	-	31.01	24.02	8.69	5.07	17.93
Short-Term Debt	24,113	19,529	11,757	7,223	3,063	10,794
Current Portion of Long-Term Debt	777.69	750.76	714.75	564.44	403.22	202.27
Current Portion of Leases	136.37	158.87	424.98	105.14	140.54	80.99
Current Income Taxes Payable	46.97	67.64	87.37	503.67	93.11	5.34
Current Unearned Revenue	1,889	854.86	1,303	1,222	1,361	890.89
Other Current Liabilities	2,335	1,993	3,374	3,152	2,531	1,513
Total Current Liabilities	30,091	24,541	19,193	20,456	12,613	16,106
Long-Term Debt	2,018	2,115	1,258	1,164	1,085	290.21
Long-Term Leases	524.27	517.97	348.7	574.44	395.45	418.86
Long-Term Unearned Revenue	433.51	868.68	287.36	361.52	369.08	97.16
Long-Term Deferred Tax Liabilities	2,911	2,860	2,132	1,418	1,894	1,678
Total Liabilities	37,267	32,144	24,209	24,839	17,155	19,364
Common Stock	620.58	620.58	620.58	620.58	425.3	425.3
Retained Earnings	8,282	8,680	8,744	8,238	7,977	7,476
Comprehensive Income & Other	7,120	7,102	5,612	6,203	6,140	4,077
Total Common Equity	16,022	16,402	14,976	15,061	14,542	11,979
Minority Interest	531.21	446.46	377.33	405.6	419.27	369.92
Shareholders' Equity	16,553	16,849	15,354	15,466	14,961	12,349
Total Liabilities & Equity	53,820	48,993	39,562	40,305	32,116	31,713
Total Debt	27,570	23,072	14,504	9,631	5,087	11,787
Net Cash (Debt)	-24,612	-18,781	-10,583	-5,032	-3,750	-10,682
Net Cash Per Share	-2666.11	-2034.44	-1146.38	-545.12	-406.24	-1157.17
Filing Date Shares Outstanding	9.23	9.23	9.23	9.23	9.23	9.23
Total Common Shares Outstanding	9.23	9.23	9.23	9.23	9.23	9.23
Working Capital	1,762	3,832	3,108	4,619	4,909	3,364
Book Value Per Share	1735.61	1776.76	1622.31	1631.47	1575.26	1297.62
Tangible Book Value	13,917	14,786	13,508	14,745	14,397	11,850
Tangible Book Value Per Share	1507.57	1601.65	1463.29	1597.22	1559.54	1283.68
Land	-	12,205	9,800	9,727	9,717	7,293
Buildings	-	4,070	3,791	3,488	3,398	3,363
Machinery	-	4,658	4,358	3,989	3,731	3,432
Construction In Progress	-	738.39	320.82	313.03	189.83	194

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