Dialight Balance Sheet

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

Millions USD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	10.4	7.9	11.5	12.23	2	1.62
Cash & Short-Term Investments	10.4	7.9	11.5	12.23	2	1.62
Cash Growth	40.54%	-31.30%	-5.95%	511.40%	23.09%	-77.55%
Accounts Receivable	29.2	28.6	27.6	37.07	32.2	32.09
Other Receivables	0.8	3.5	2.2	0.38	2.4	3.11
Receivables	30	32.1	29.8	37.45	34.6	35.21
Inventory	35.8	46.6	49.1	51.84	64.8	57.41
Prepaid Expenses	-	2.6	3.3	-	2.8	1.9
Total Current Assets	76.2	89.2	93.7	101.52	104.2	96.14
Property, Plant & Equipment	20.8	22.5	21.5	24.58	29.5	31.55
Goodwill	-	-	-	-	11.1	11.64
Other Intangible Assets	9.6	1.8	2.3	13.5	3.3	3.39
Long-Term Deferred Tax Assets	7.8	8.5	5.8	7.39	2.8	1.76
Long-Term Deferred Charges	-	7.2	5.8	-	11.5	13.95
Other Long-Term Assets	0.7	2.7	11.3	13.12	12.3	11.64
Total Assets	115.1	131.9	140.4	160.11	174.7	170.07
Accounts Payable	30.1	18.9	24.2	34.14	29	29.38
Accrued Expenses	-	3	1.1	-	1.2	1.08
Current Portion of Long-Term Debt	-	-	27.9	-	2.4	5.42
Current Portion of Leases	2.5	2.5	2	2.17	1.5	1.62
Current Income Taxes Payable	0.6	0.5	1.4	1.15	2.8	2.3
Other Current Liabilities	1.6	20.6	10.2	0.64	15.7	14.89
Total Current Liabilities	34.8	45.5	66.8	38.09	52.6	54.7
Long-Term Debt	20.6	25.7	-	27.9	25	17.47
Long-Term Leases	6.4	7.5	8.1	9.17	12.2	14.62
Other Long-Term Liabilities	3.9	5.9	1.6	1.66	1.9	1.76
Total Liabilities	65.7	84.6	76.5	76.81	91.7	88.56
Common Stock	1.2	1.2	1.2	0.89	1	0.81
Additional Paid-In Capital	13	13	13	13.63	1.2	-
Retained Earnings	18.3	16.3	32.8	47.89	64.2	63.64
Treasury Stock	-1.4	-1.4	-1.2	-0.89	-1.1	-0.95
Comprehensive Income & Other	18	17.8	17.9	21.53	17.5	17.2
Total Common Equity	49.1	46.9	63.7	83.05	82.8	80.7
Minority Interest	0.3	0.4	0.2	0.25	0.2	0.81
Shareholders' Equity	49.4	47.3	63.9	83.3	83	81.51
Total Liabilities & Equity	115.1	131.9	140.4	160.11	174.7	170.07
Total Debt	29.5	35.7	38	39.23	41.1	39.13
Net Cash (Debt)	-19.1	-27.8	-26.5	-27	-39.1	-37.51
Net Cash Per Share	-0.47	-0.70	-0.74	-0.78	-1.18	-1.14
Filing Date Shares Outstanding	39.94	39.79	39.64	36.52	32.72	32.4
Total Common Shares Outstanding	39.94	39.79	39.64	36.52	32.72	32.4
Working Capital	41.4	43.7	26.9	63.43	51.6	41.43
Book Value Per Share	1.23	1.18	1.61	2.27	2.53	2.49
Tangible Book Value	39.5	45.1	61.4	69.55	68.4	65.67
Tangible Book Value Per Share	0.99	1.13	1.55	1.90	2.09	2.03
Land	-	5.3	5.4	-	4	3.93
Machinery	-	64.5	68.1	-	67.7	63.78

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