Dialight plc (LON: DIA)

Dialight Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	11.5	11.5	9.6	2	1.2	5.3
Cash & Short-Term Investments	11.5	11.5	9.6	2	1.2	5.3
Cash Growth	2200.00%	19.79%	380.00%	66.67%	-77.36%	960.00%
Accounts Receivable	27.6	27.6	29.1	32.2	23.7	18.1
Other Receivables	2.2	2.2	0.3	2.4	2.3	1.4
Receivables	29.8	29.8	29.4	34.6	26	19.5
Inventory	49.1	49.1	40.7	64.8	42.4	32.5
Prepaid Expenses	3.3	3.3	-	2.8	1.4	1.4
Total Current Assets	93.7	93.7	79.7	104.2	71	58.7
Property, Plant & Equipment	21.5	21.5	19.3	29.5	23.3	22.6
Goodwill	-	-	-	11.1	8.6	8.5
Other Intangible Assets	2.3	2.3	10.6	3.3	2.5	2.4
Long-Term Deferred Tax Assets	5.8	5.8	5.8	2.8	1.3	1.4
Long-Term Deferred Charges	5.8	5.8	-	11.5	10.3	10.3
Other Long-Term Assets	11.3	11.3	10.3	12.3	8.6	6.1
Total Assets	140.4	140.4	125.7	174.7	125.6	110
Accounts Payable	24.2	24.2	26.8	29	21.7	12.2
Accrued Expenses	1.1	1.1	-	1.2	0.8	1.4
Current Portion of Long-Term Debt	27.9	27.9	-	2.4	4	4
Current Portion of Leases	2	2	1.7	1.5	1.2	1.4
Current Income Taxes Payable	1.4	1.4	0.9	2.8	1.7	1.5
Other Current Liabilities	10.2	10.2	0.5	15.7	11	9.4
Total Current Liabilities	66.8	66.8	29.9	52.6	40.4	29.9
Long-Term Debt	-	-	21.9	25	12.9	12.7
Long-Term Leases	8.1	8.1	7.2	12.2	10.8	8.9
Other Long-Term Liabilities	1.6	1.6	1.3	1.9	1.3	1.2
Total Liabilities	76.5	76.5	60.3	91.7	65.4	52.7
Common Stock	1.2	1.2	0.7	1	0.6	0.6
Additional Paid-In Capital	13	13	10.7	1.2	-	-
Retained Earnings	32.8	32.8	37.6	64.2	47	44.3
Treasury Stock	-1.2	-1.2	-0.7	-1.1	-0.7	-
Comprehensive Income & Other	17.9	17.9	16.9	17.5	12.7	12
Total Common Equity	63.7	63.7	65.2	82.8	59.6	56.9
Minority Interest	0.2	0.2	0.2	0.2	0.6	0.4
Shareholders' Equity	63.9	63.9	65.4	83	60.2	57.3
Total Liabilities & Equity	140.4	140.4	125.7	174.7	125.6	110
Total Debt	38	38	30.8	41.1	28.9	27
Net Cash (Debt)	-26.5	-26.5	-21.2	-39.1	-27.7	-21.7
Net Cash Per Share	-0.74	-0.74	-0.61	-1.18	-0.84	-0.67
Filing Date Shares Outstanding	39.64	39.64	36.52	32.72	32.4	32.56
Total Common Shares Outstanding	39.64	39.64	36.52	32.72	32.4	32.56
Working Capital	26.9	26.9	49.8	51.6	30.6	28.8
Book Value Per Share	1.61	1.61	1.79	2.53	1.84	1.75
Tangible Book Value	61.4	61.4	54.6	68.4	48.5	46
Tangible Book Value Per Share	1.55	1.55	1.50	2.09	1.50	1.41
Land	5.4	5.4	-	4	2.9	2.9
Machinery	68.1	68.1	-	67.7	47.1	44.5

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