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

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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	4,417	3,841	2,859	3,818	1,199	837.65
Short-Term Investments	4.08	449.43	1,062	780.74	137.91	266.48
Cash & Short-Term Investments	4,421	4,291	3,921	4,599	1,337	1,104
Cash Growth	14.73%	9.43%	-14.74%	243.93%	21.10%	39.92%
Accounts Receivable	13,178	11,175	6,290	8,490	8,237	8,202
Other Receivables	175.01	729.62	413.66	331.04	336.21	389.46
Receivables	13,353	11,904	6,703	8,821	8,573	8,591
Inventory	9,294	9,717	9,978	9,800	6,199	8,008
Prepaid Expenses	-	-	-	-	-	1,766
Other Current Assets	3,414	2,460	1,697	1,856	1,413	-
Total Current Assets	30,481	28,373	22,300	25,075	17,522	19,469
Property, Plant & Equipment	18,304	18,051	15,108	14,696	14,339	11,985
Long-Term Investments	169.69	161.24	121.26	53.26	10.89	33.08
Goodwill	-	916.29	916.29	117.62	117.62	117.62
Other Intangible Assets	1,663	700.24	551.63	198.5	27.5	11.1
Long-Term Deferred Tax Assets	977.97	791.16	565.42	164.44	99.8	97.34
Total Assets	51,596	48,993	39,562	40,305	32,116	31,713
Accounts Payable	2,003	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	21,409	19,529	11,757	7,223	3,063	10,794
Current Portion of Long-Term Debt	741.21	750.76	714.75	564.44	403.22	202.27
Current Portion of Leases	151.96	158.87	424.98	105.14	140.54	80.99
Current Income Taxes Payable	42.04	67.64	87.37	503.67	93.11	5.34
Current Unearned Revenue	1,650	854.86	1,303	1,222	1,361	890.89
Other Current Liabilities	2,394	1,993	3,374	3,152	2,531	1,513
Total Current Liabilities	28,392	24,541	19,193	20,456	12,613	16,106
Long-Term Debt	1,951	2,115	1,258	1,164	1,085	290.21
Long-Term Leases	531.9	517.97	348.7	574.44	395.45	418.86
Long-Term Unearned Revenue	260.55	868.68	287.36	361.52	369.08	97.16
Long-Term Deferred Tax Liabilities	2,847	2,860	2,132	1,418	1,894	1,678
Total Liabilities	35,227	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	8,177	8,680	8,744	8,238	7,977	7,476
Comprensive Income & Other	7,130	7,102	5,612	6,203	6,140	4,077
Total Common Equity	15,928	16,402	14,976	15,061	14,542	11,979
Minority Interest	441.59	446.46	377.33	405.6	419.27	369.92
Shareholders' Equity	16,370	16,849	15,354	15,466	14,961	12,349
Total Liabilities & Equity	51,596	48,993	39,562	40,305	32,116	31,713
Total Debt	24,785	23,072	14,504	9,631	5,087	11,787
Net Cash (Debt)	-20,364	-18,781	-10,583	-5,032	-3,750	-10,682
Net Cash Per Share	-2206.10	-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	2,089	3,832	3,108	4,619	4,909	3,364
Book Value Per Share	1725.41	1776.76	1622.31	1631.47	1575.26	1297.62
Tangible Book Value	14,265	14,786	13,508	14,745	14,397	11,850
Tangible Book Value Per Share	1545.22	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.