Dialight plc (LON:DIA)

Dialight Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	7.9	11.5	12.23	2	1.62
Cash & Short-Term Investments	7.9	11.5	12.23	2	1.62
Cash Growth	-31.30%	-5.95%	511.40%	23.09%	-77.55%
Accounts Receivable	34.3	27.6	37.07	32.2	32.09
Other Receivables	0.4	2.2	0.38	2.4	3.11
Receivables	34.7	29.8	37.45	34.6	35.21
Inventory	46.6	49.1	51.84	64.8	57.41
Prepaid Expenses	-	3.3	-	2.8	1.9
Total Current Assets	89.2	93.7	101.52	104.2	96.14
Property, Plant & Equipment	22.5	21.5	24.58	29.5	31.55
Goodwill	-	-	-	11.1	11.64
Other Intangible Assets	1.8	2.3	13.5	3.3	3.39
Long-Term Deferred Tax Assets	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	2.7	11.3	13.12	12.3	11.64
Total Assets	131.9	140.4	160.11	174.7	170.07
Accounts Payable	40.1	24.2	34.14	29	29.38
Accrued Expenses	-	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	2.17	1.5	1.62
Current Income Taxes Payable	0.5	1.4	1.15	2.8	2.3
Other Current Liabilities	2.4	10.2	0.64	15.7	14.89
Total Current Liabilities	45.5	66.8	38.09	52.6	54.7
Long-Term Debt	25.7	-	27.9	25	17.47
Long-Term Leases	7.5	8.1	9.17	12.2	14.62
Other Long-Term Liabilities	5.9	1.6	1.66	1.9	1.76
Total Liabilities	84.6	76.5	76.81	91.7	88.56
Common Stock	1.2	1.2	0.89	1	0.81
Additional Paid-In Capital	13	13	13.63	1.2	-
Retained Earnings	16.3	32.8	47.89	64.2	63.64
Treasury Stock	-1.4	-1.2	-0.89	-1.1	-0.95
Comprehensive Income & Other	17.8	17.9	21.53	17.5	17.2
Total Common Equity	46.9	63.7	83.05	82.8	80.7
Minority Interest	0.4	0.2	0.25	0.2	0.81
Shareholders' Equity	47.3	63.9	83.3	83	81.51
Total Liabilities & Equity	131.9	140.4	160.11	174.7	170.07
Total Debt	35.7	38	39.23	41.1	39.13
Net Cash (Debt)	-27.8	-26.5	-27	-39.1	-37.51
Net Cash Per Share	-0.70	-0.74	-0.78	-1.18	-1.14
Filing Date Shares Outstanding	39.34	39.64	36.52	32.72	32.4
Total Common Shares Outstanding	39.34	39.64	36.52	32.72	32.4
Working Capital	43.7	26.9	63.43	51.6	41.43
Book Value Per Share	1.19	1.61	2.27	2.53	2.49
Tangible Book Value	45.1	61.4	69.55	68.4	65.67
Tangible Book Value Per Share	1.15	1.55	1.90	2.09	2.03
Land	-	5.4	-	4	3.93
Machinery	-	68.1	-	67.7	63.78

Updated Nov 25, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.