Dialight plc (LON:DIA)

Dialight Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Net Income	0.4	-13.8	-26	-13.76	0.5
Depreciation & Amortization	6.3	6.6	6.8	12.61	6.8
Other Amortization	1.7	1.7	5.2	-	4.3
Loss (Gain) From Sale of Assets	0.1	-5.5	-	-	-
Asset Writedown & Restructuring Costs	2.3	0.2	13.52	11.72	1.6
Stock-Based Compensation	1	0.3	1.2	1.15	0.6
Provision & Write-off of Bad Debts	0.5	2.1	-	-	-
Other Operating Activities	2.9	9.2	-3.68	-6.37	-0.9
Change in Accounts Receivable	5.2	1.9	4.16	-0.64	-1.4
Change in Inventory	17.1	2.6	12.56	13.25	-8.3
Change in Accounts Payable	-4.9	2.2	-8.72	-11.21	1.6
Change in Other Net Operating Assets	-1.3	0.4	0.24	-0.51	-0.1
Operating Cash Flow	31.3	7.9	5.28	6.24	4.7
Operating Cash Flow Growth	296.20%	49.62%	-15.40%	32.80%	-13.22%

Investing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Capital Expenditures	-2.2	-4.3	-1.12	-1.4	-4.2
Cash Acquisitions	-	-	-	-	-0.1
Divestitures	0.5	5.2	-	-	-
Sale (Purchase) of Intangibles	-2.6	-3.7	-4.32	-4.59	-4.6
Investing Cash Flow	-4.3	-2.8	-5.44	-5.99	-8.9

Financing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Long-Term Debt Issued	3.9	3	-	4.97	18.6
Total Debt Issued	3.9	3	4.96	4.97	18.6
Long-Term Debt Repaid	-31	-11.5	-	-7.26	-15
Lease Payments	-2.5	-2.3	-2.32	-2.8	-2
Total Debt Repaid	-31	-11.5	-7.04	-7.26	-15
Net Debt Issued (Repaid)	-27.1	-8.5	-2.08	-2.29	3.6
Issuance of Common Stock	-	-	9.6	12.48	-
Repurchase of Common Stock	-0.1	-0.2	-0.08	-	-0.1
Other Financing Activities	-	-	-	-	-0.6
Financing Cash Flow	-27.2	-8.7	7.44	10.19	2.9

Net Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Foreign Exchange Rate Adjustments	-0.6	-	0.32	-0.38	1.7
Net Cash Flow	-0.8	-3.6	7.6	10.06	0.4

Free Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Free Cash Flow	29.1	3.6	4.16	4.84	0.5
Free Cash Flow Growth	708.33%	-13.46%	-14.05%	868.05%	-80.56%
Free Cash Flow Margin	17.44%	1.96%	2.30%	2.55%	0.24%
Free Cash Flow Per Share	0.73	0.09	0.12	0.14	0.01
Levered Free Cash Flow	22.88	9.23	-	8.63	-6.47
Unlevered Free Cash Flow	24.19	10.98	-	10.78	-5.04
Free Cash Flow After Leases	26.6	1.3	1.84	2.04	-1.5

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash Interest Paid	1.9	2.8	3.28	3.44	2.2
Cash Income Tax Paid	2.2	1.7	2.08	1.78	1
Change in Working Capital	16.1	7.1	8.24	0.89	-8.2

Data Source: S&P Global Market Intelligence Last updated: Jul 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 6, 2026

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