DIALIGHT PLC financials
DIALIGHT PLC
Country: GB Reporting currency: USD Latest annual report: 2026-03-31
LEI:
2138001AD31KKD29Z495 Financial statements
(USD, as reported — unscaled; 102 line items across 2 annual periods)
| Line item | 2026 | 2025 |
|---|---|---|
| Income statement | ||
| Revenue | $166.9M | $183.5M |
| Cost of sales | $101.8M | $117.0M |
| Gross profit | $65.1M | $66.5M |
| Distribution costs | $25.7M | $29.0M |
| Administrative expenses | $35.5M | $52.8M |
| Depreciation & amortisation | $9.5M | $8.7M |
| Operating profit (EBIT) | $6.2M | -$11.6M |
| Finance costs | $2.4M | $2.5M |
| Profit before tax | $3.8M | -$14.1M |
| Income tax expense | $3.3M | -$500.0K |
| Profit for the year | $500.0K | -$13.6M |
| — attributable to owners | $400.0K | -$13.8M |
| — attributable to NCI | $100.0K | $200.0K |
| Total comprehensive income | -$1.1M | -$16.7M |
| Per share | ||
| Basic EPS | $0.01 | $-0.35 |
| Diluted EPS | $0.01 | $-0.35 |
| Free cash flow / share | $0.58 | $0.09 |
| Cash flow statement | ||
| Cash generated from operations | $35.4M | $12.4M |
| Net cash from operating activities | $31.3M | $7.9M |
| Net cash from investing activities | -$4.3M | -$2.8M |
| Purchase of PP&E (capex) | $2.2M | $4.3M |
| Purchase of intangibles | $2.6M | $3.7M |
| Net cash from financing activities | -$27.2M | -$8.7M |
| Proceeds from borrowings | $3.9M | $3.0M |
| Repayments of borrowings | $20.8M | $5.2M |
| Lease liability payments | $2.5M | $2.3M |
| Net change in cash | -$200.0K | -$3.6M |
| Balance sheet | ||
| Total assets | $101.3M | $131.9M |
| Non-current assets | $36.3M | $42.7M |
| Property, plant & equipment | $12.3M | $13.5M |
| Right-of-use assets | $7.3M | $9.0M |
| Intangible assets & goodwill | $7.6M | $9.0M |
| Current assets | $65.0M | $89.2M |
| Inventories | $30.0M | $46.6M |
| Trade & other receivables | $27.8M | $34.3M |
| Cash & equivalents | $7.1M | $7.9M |
| Total equity | $47.1M | $47.3M |
| — attributable to owners | $46.6M | $46.9M |
| Non-controlling interests | $500.0K | $400.0K |
| Non-current liabilities | $17.6M | $39.1M |
| Long-term borrowings | $9.0M | $25.7M |
| Lease liabilities (non-current) | $5.6M | $7.5M |
| Current liabilities | $36.6M | $45.5M |
| Lease liabilities (current) | $2.7M | $2.5M |
| Trade & other payables | $32.3M | $40.1M |
| Derived metrics | ||
| Free cash flow | $29.1M | $3.6M |
| Operating margin | 3.7% | -6.3% |
| Net margin | 0.3% | -7.4% |
| Return on equity | 1.1% | -28.8% |
| Cash conversion ratio | 62.60× | -0.58× |
| Capex coverage | 14.23× | 1.84× |
| Other reported items | ||
| Adjustments For Amortisation Expense | $2.3M | $2.6M |
| Adjustments For Decrease Increase In Inventories | $17.1M | $2.6M |
| Adjustments For Decrease Increase In Trade and Other Receivables | $5.2M | $1.9M |
| Adjustments For Finance Costs | $2.4M | $2.5M |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | -$100.0K | $5.8M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | $0 | -$300.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | $700.0K | $0 |
| Adjustments For Income Tax Expense | $3.3M | -$500.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -$4.9M | $2.2M |
| Adjustments For Provisions | -$800.0K | $1.1M |
| Adjustments For Sharebased Payments | $1.0M | $300.0K |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | $500.0K | $5.2M |
| Cash Flows From Used In Operations Before Changes In Working Capital | $19.3M | $5.3M |
| Comprehensive Income Attributable To Noncontrolling Interests | $100.0K | $200.0K |
| Comprehensive Income Attributable To Owners of Parent | -$1.2M | -$16.9M |
| Current Provisions | $1.4M | $2.4M |
| Current Tax Assets | $100.0K | $400.0K |
| Current Tax Liabilities | $200.0K | $500.0K |
| Deferred Tax Assets | $7.7M | $8.5M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -$600.0K | $0 |
| Gains Losses On Disposals of Investments | -$100.0K | $5.8M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | $700.0K | $2.1M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -$200.0K | $0 |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -$200.0K | -$1.0M |
| Income Taxes Paid Refund Classified As Operating Activities | $2.2M | $1.7M |
| Increase Decrease Through Sharebased Payment Transactions | $1.0M | $300.0K |
| Increase Decrease Through Transactions With Owners | $900.0K | $100.0K |
| Interest Paid Classified As Operating Activities | $1.9M | $2.8M |
| Issued Capital | $1.2M | $1.2M |
| Liabilities | $54.2M | $84.6M |
| Losses On Disposals of Property Plant and Equipment | $300.0K | — |
| Merger Reserve | $1.0M | $1.0M |
| Miscellaneous Other Operating Income | $2.9M | $0 |
| Net Assets Liabilities | $47.1M | $47.3M |
| Noncurrent Payables | $0 | $3.8M |
| Noncurrent Provisions | $2.3M | $2.1M |
| Noncurrent Recognised Assets Defined Benefit Plan | $700.0K | $2.2M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | $700.0K | $0 |
| Other Comprehensive Income | -$1.6M | -$3.1M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -$200.0K | -$100.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -$1.6M | -$4.0M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -$200.0K | -$100.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -$1.4M | -$3.0M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -$200.0K | -$100.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -$1.4M | -$3.0M |
| Other Noncurrent Receivables | $700.0K | $500.0K |
| Other Reserves | $15.1M | $15.4M |
| Payments To Acquire Or Redeem Entitys Shares | $100.0K | $200.0K |
| Purchase of Treasury Shares | $100.0K | $200.0K |
| Retained Earnings | $16.3M | $16.3M |
| Share Premium | $13.0M | $13.0M |
Methodology
Every line item above is a fact tagged in DIALIGHT PLC's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (USD), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.