Diamond Estates Wines & Spirits Inc. (FRA:4WS0)

FRA:4WS0 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Accounts Receivable	3.96	3.15	2.38	3.11	3.94	2.4
Other Receivables	4.91	4.48	2.43	0.04	0.17	0.29
Receivables	8.87	8.13	4.81	3.16	4.1	2.68
Inventory	12.06	15.16	18.32	26.29	28.91	23.42
Prepaid Expenses	0.9	0.75	0.9	0.34	0.38	0.25
Other Current Assets	4.47	4.01	4.66	-	1.1	-
Total Current Assets	26.3	28.06	28.7	29.79	34.5	26.36
Property, Plant & Equipment	17.78	18.12	19.52	27.7	28.77	20.88
Other Intangible Assets	4.77	4.86	3.87	4.48	4.89	2.59
Long-Term Accounts Receivable	0.15	0.18	-	-	-	-
Total Assets	49	51.22	52.59	61.97	68.17	49.82
Accounts Payable	4.26	3.12	4.01	4.48	6.66	3.39
Accrued Expenses	3.19	2.56	2.4	2.13	2.07	1.26
Short-Term Debt	4.68	4.39	4.65	4.36	-	-
Current Portion of Long-Term Debt	11.61	16.02	16.56	25.66	25.95	0.8
Current Portion of Leases	0.17	0.24	0.37	0.46	0.45	0.42
Other Current Liabilities	1.01	1.71	3.1	0.69	0.06	0.09
Total Current Liabilities	24.91	28.05	31.1	37.77	35.2	5.96
Long-Term Debt	-	-	-	-	-	22.99
Long-Term Leases	0.38	0.46	0.6	1.91	2.31	2.69
Long-Term Deferred Tax Liabilities	-	-	-	-	0.34	-
Total Liabilities	25.29	28.52	31.7	39.68	37.85	31.63
Common Stock	53.97	53.81	49.81	40.85	40.85	27.69
Additional Paid-In Capital	4.58	4.09	3.82	3.53	3.02	1.58
Retained Earnings	-34.85	-35.2	-32.74	-22.08	-13.56	-11.09
Total Common Equity	23.71	22.7	20.9	22.29	30.31	18.19
Shareholders' Equity	23.71	22.7	20.9	22.29	30.31	18.19
Total Liabilities & Equity	49	51.22	52.59	61.97	68.17	49.82
Total Debt	16.83	21.12	22.18	32.38	28.71	26.9
Net Cash (Debt)	-16.83	-21.12	-22.18	-32.38	-28.71	-26.9
Net Cash Per Share	-0.28	-0.36	-0.63	-1.16	-1.31	-1.34
Filing Date Shares Outstanding	66.61	65.85	48.06	27.88	27.88	20
Total Common Shares Outstanding	66.61	65.85	48.06	27.88	27.88	20
Working Capital	1.38	0.01	-2.39	-7.98	-0.7	20.4
Book Value Per Share	0.36	0.34	0.43	0.80	1.09	0.91
Tangible Book Value	18.94	17.84	17.02	17.81	25.42	15.6
Tangible Book Value Per Share	0.28	0.27	0.35	0.64	0.91	0.78
Land	-	2.33	2.33	5.35	5.32	1.14
Buildings	-	18.54	18.52	20.44	20.4	16.35
Machinery	-	12.39	12.35	14.21	14.03	13.15
Leasehold Improvements	-	0.15	0.13	0.19	0.15	0.06

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