Smartgroup Corporation Balance Sheet

Financials in millions AUD. Fiscal year is January - December.

Millions AUD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	43.38	34.65	32.79	26.71	32.45
Cash & Short-Term Investments	43.38	34.65	32.79	26.71	32.45
Cash Growth	25.21%	5.65%	22.79%	-17.71%	18.58%
Accounts Receivable	19.23	23.59	17.32	14.02	18.35
Other Receivables	13.59	9.89	2.62	4.4	5.6
Receivables	32.82	33.48	19.94	18.42	23.95
Prepaid Expenses	5.78	5	4.64	2.99	2.51
Restricted Cash	269.32	245.07	141.09	36.02	41.2
Other Current Assets	1.46	1.94	2.54	1.48	1.07
Total Current Assets	352.76	320.13	201.01	85.62	101.18
Property, Plant & Equipment	37.61	23.57	18.67	15.04	9.97
Long-Term Investments	0.68	0.06	0.17	1.44	0.73
Goodwill	272.66	272.66	272.66	272.66	272.66
Other Intangible Assets	30.5	25.46	12.77	16.27	11
Long-Term Deferred Tax Assets	14.23	11.48	15.29	14.82	12.72
Total Assets	708.45	653.36	520.57	405.84	408.26
Accounts Payable	9.59	4.38	2.31	4.92	8.1
Accrued Expenses	31.99	33.3	32.79	25.41	28.46
Current Portion of Leases	4.46	4.36	5.87	5.97	5.09
Current Income Taxes Payable	7.45	-	1.38	4.88	4.54
Current Unearned Revenue	7	6.67	8.08	9.42	4.7
Other Current Liabilities	282.42	264.52	157.25	51.51	56.3
Total Current Liabilities	342.91	313.22	207.67	102.1	107.19
Long-Term Debt	80.72	79.16	64.69	53.78	28.68
Long-Term Leases	5.99	0.85	1.73	4.63	4.32
Long-Term Unearned Revenue	0.01	0.3	1.34	3.66	-
Pension & Post-Retirement Benefits	1.3	1.02	0.85	0.79	0.99
Other Long-Term Liabilities	0.46	0.53	0.46	0.53	0.85
Total Liabilities	431.38	395.07	276.74	165.5	142.03
Common Stock	311.31	297.15	284.69	289.48	287.04
Retained Earnings	-19.21	-23.18	-32.98	-36.03	-7.16
Comprehensive Income & Other	-15.03	-15.69	-7.89	-13.1	-13.65
Total Common Equity	277.07	258.28	243.82	240.34	266.23
Shareholders' Equity	277.07	258.28	243.82	240.34	266.23
Total Liabilities & Equity	708.45	653.36	520.57	405.84	408.26
Total Debt	91.17	84.36	72.3	64.39	38.09
Net Cash (Debt)	-47.79	-49.71	-39.5	-37.68	-5.64
Net Cash Per Share	-0.37	-0.38	-0.30	-0.29	-0.04
Filing Date Shares Outstanding	129.85	129.76	129.68	129.7	129.61
Total Common Shares Outstanding	129.85	129.76	129.7	129.7	129.61
Working Capital	9.84	6.91	-6.67	-16.49	-6.02
Book Value Per Share	2.13	1.99	1.88	1.85	2.05
Tangible Book Value	-26.1	-39.84	-41.61	-48.59	-17.44
Tangible Book Value Per Share	-0.20	-0.31	-0.32	-0.37	-0.13
Machinery	39.06	30.7	19.98	11.72	11.64
Leasehold Improvements	3.13	1.62	1.46	1.31	4.98

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.