ALS Limited (FRA:CP4)

ALS Limited Balance Sheet

Financials in millions AUD. 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
Cash & Equivalents	211.2	268	299.9	179.6	122.8	168.6
Cash & Short-Term Investments	211.2	268	299.9	179.6	122.8	168.6
Cash Growth	-17.05%	-10.64%	66.98%	46.25%	-27.16%	-60.27%
Accounts Receivable	640.6	464.7	420.1	341.9	321.8	282.9
Other Receivables	-	131.4	122.8	74.7	64.8	55.2
Receivables	640.6	596.1	542.9	416.6	400.4	338.1
Inventory	130.6	130.1	108.5	101.3	71.2	64.4
Prepaid Expenses	-	80.5	57.4	47.4	41.8	35
Other Current Assets	130.1	62.6	19.3	8.4	5.7	5
Total Current Assets	1,113	1,137	1,028	753.3	641.9	611.1
Property, Plant & Equipment	1,162	1,104	1,025	812.5	693.4	631.3
Long-Term Investments	36.6	36.6	32.7	292	248.6	25.2
Goodwill	-	1,517	1,377	1,301	1,119	1,074
Other Intangible Assets	1,669	167.3	133.4	113.2	76.2	77.3
Long-Term Deferred Tax Assets	60.5	59.6	55.1	24.3	41.8	30.8
Other Long-Term Assets	67.7	32.6	42.3	32.5	22.3	17.5
Total Assets	4,109	4,062	3,696	3,330	2,844	2,482
Accounts Payable	506.2	162.7	122.1	100.7	72.8	65.9
Accrued Expenses	75.3	68.1	64.5	58.4	67.2	61.7
Short-Term Debt	-	-	0.4	-	-	-
Current Portion of Long-Term Debt	40.3	74.6	239.7	128.3	299.7	5
Current Portion of Leases	92	89.2	78.1	51.2	42.6	37.2
Current Income Taxes Payable	-	0.3	13.8	28.6	-	-
Current Unearned Revenue	-	46.5	46	38.6	20.7	15.9
Other Current Liabilities	9.3	304.2	286.9	207	235.6	193.8
Total Current Liabilities	723.1	745.6	851.5	612.8	738.6	379.5
Long-Term Debt	1,322	1,618	1,235	1,081	724.7	777.2
Long-Term Leases	303.2	311.8	318.8	194.4	170.6	148.3
Pension & Post-Retirement Benefits	29.3	22.2	22.1	7.9	8	8.7
Long-Term Deferred Tax Liabilities	24.6	33	36.7	22.5	26.2	12.8
Other Long-Term Liabilities	23.5	38	35	33.8	45.4	85.6
Total Liabilities	2,425	2,768	2,499	1,952	1,714	1,412
Common Stock	1,705	1,337	1,326	1,326	1,321	1,305
Retained Earnings	-10.5	-60.5	-129.4	49.5	-76.2	-114.8
Comprehensive Income & Other	-15.1	2.8	-13.2	-8.7	-124.7	-131.1
Total Common Equity	1,679	1,280	1,183	1,367	1,120	1,059
Minority Interest	4.4	14.4	13.6	11.3	10.6	10.8
Shareholders' Equity	1,684	1,294	1,197	1,378	1,131	1,070
Total Liabilities & Equity	4,109	4,062	3,696	3,330	2,844	2,482
Total Debt	1,757	2,093	1,872	1,454	1,238	967.7
Net Cash (Debt)	-1,546	-1,825	-1,572	-1,275	-1,115	-799.1
Net Cash Per Share	-3.12	-3.74	-3.23	-2.62	-2.30	-1.65
Filing Date Shares Outstanding	498.94	484.87	484.1	484.1	483.66	482.4
Total Common Shares Outstanding	498.94	484.87	484.1	484.1	483.66	482.4
Working Capital	389.4	391.7	176.5	140.5	-96.7	231.6
Book Value Per Share	3.37	2.64	2.44	2.82	2.32	2.19
Tangible Book Value	10	-405	-326.7	-47	-74.7	-92.3
Tangible Book Value Per Share	0.02	-0.84	-0.67	-0.10	-0.15	-0.19
Land	-	301.4	289.4	260.2	240.5	235.8
Machinery	-	1,236	1,067	911	878	826.8
Construction In Progress	-	73.8	57.2	56.9	33.8	25.2
Leasehold Improvements	-	215.9	190.3	180.8	176.8	173.3

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