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	Sep 30, 2024	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	7.4	11.5	9.6	2	1.2	5.3
Cash & Short-Term Investments	7.4	11.5	9.6	2	1.2	5.3
Cash Growth	-22.92%	19.79%	380.00%	66.67%	-77.36%	960.00%
Accounts Receivable	30.9	27.6	29.1	32.2	23.7	18.1
Other Receivables	0.5	2.2	0.3	2.4	2.3	1.4
Receivables	31.4	29.8	29.4	34.6	26	19.5
Inventory	47.1	49.1	40.7	64.8	42.4	32.5
Prepaid Expenses	-	3.3	-	2.8	1.4	1.4
Total Current Assets	85.9	93.7	79.7	104.2	71	58.7
Property, Plant & Equipment	23.9	21.5	19.3	29.5	23.3	22.6
Goodwill	-	-	-	11.1	8.6	8.5
Other Intangible Assets	8.4	2.3	10.6	3.3	2.5	2.4
Long-Term Deferred Tax Assets	8.3	5.8	5.8	2.8	1.3	1.4
Long-Term Deferred Charges	-	5.8	-	11.5	10.3	10.3
Other Long-Term Assets	6.6	11.3	10.3	12.3	8.6	6.1
Total Assets	133.1	140.4	125.7	174.7	125.6	110
Accounts Payable	31	24.2	26.8	29	21.7	12.2
Accrued Expenses	-	1.1	-	1.2	0.8	1.4
Current Portion of Long-Term Debt	-	27.9	-	2.4	4	4
Current Portion of Leases	2.5	2	1.7	1.5	1.2	1.4
Current Income Taxes Payable	0.7	1.4	0.9	2.8	1.7	1.5
Other Current Liabilities	21.7	10.2	0.5	15.7	11	9.4
Total Current Liabilities	55.9	66.8	29.9	52.6	40.4	29.9
Long-Term Debt	22.8	-	21.9	25	12.9	12.7
Long-Term Leases	8	8.1	7.2	12.2	10.8	8.9
Other Long-Term Liabilities	0.7	1.6	1.3	1.9	1.3	1.2
Total Liabilities	87.4	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	14.7	32.8	37.6	64.2	47	44.3
Treasury Stock	-1.2	-1.2	-0.7	-1.1	-0.7	-
Comprehensive Income & Other	17.8	17.9	16.9	17.5	12.7	12
Total Common Equity	45.5	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	45.7	63.9	65.4	83	60.2	57.3
Total Liabilities & Equity	133.1	140.4	125.7	174.7	125.6	110
Total Debt	33.3	38	30.8	41.1	28.9	27
Net Cash (Debt)	-25.9	-26.5	-21.2	-39.1	-27.7	-21.7
Net Cash Per Share	-0.67	-0.74	-0.61	-1.18	-0.84	-0.67
Filing Date Shares Outstanding	39.83	39.64	36.52	32.72	32.4	32.56
Total Common Shares Outstanding	39.83	39.64	36.52	32.72	32.4	32.56
Working Capital	30	26.9	49.8	51.6	30.6	28.8
Book Value Per Share	1.14	1.61	1.79	2.53	1.84	1.75
Tangible Book Value	37.1	61.4	54.6	68.4	48.5	46
Tangible Book Value Per Share	0.93	1.55	1.50	2.09	1.50	1.41
Land	-	5.4	-	4	2.9	2.9
Machinery	-	68.1	-	67.7	47.1	44.5

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