Smartgroup Corporation Ltd (ASX:SIQ)

Smartgroup Corporation Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	54.9	34.65	32.79	26.71	32.45	27.37
Cash & Short-Term Investments	54.9	34.65	32.79	26.71	32.45	27.37
Cash Growth	125.96%	5.65%	22.79%	-17.71%	18.58%	-30.96%
Accounts Receivable	19.56	23.59	17.32	14.02	18.35	14.7
Other Receivables	8.79	9.89	2.62	4.4	5.6	2.03
Receivables	28.34	33.48	19.94	18.42	23.95	16.73
Prepaid Expenses	6.94	5	4.64	2.99	2.51	1.82
Restricted Cash	206.22	245.07	141.09	36.02	41.2	48.11
Other Current Assets	-	1.94	2.54	1.48	1.07	0.05
Total Current Assets	296.41	320.13	201.01	85.62	101.18	94.08
Property, Plant & Equipment	32.03	23.57	18.67	15.04	9.97	10.89
Long-Term Investments	-	0.06	0.17	1.44	0.73	0.83
Goodwill	272.66	272.66	272.66	272.66	272.66	274.4
Other Intangible Assets	26.98	25.46	12.77	16.27	11	16.01
Long-Term Deferred Tax Assets	12.17	11.48	15.29	14.82	12.72	12.25
Total Assets	640.26	653.36	520.57	405.84	408.26	408.44
Accounts Payable	38.92	4.38	2.31	4.92	8.1	4.42
Accrued Expenses	-	33.3	32.79	25.41	28.46	23.54
Current Portion of Leases	6.04	4.36	5.87	5.97	5.09	3.74
Current Income Taxes Payable	-	-	1.38	4.88	4.54	-
Current Unearned Revenue	6.92	6.67	8.08	9.42	4.7	5.78
Other Current Liabilities	225.89	264.52	157.25	51.51	56.3	64.04
Total Current Liabilities	277.77	313.22	207.67	102.1	107.19	101.51
Long-Term Debt	95.67	79.16	64.69	53.78	28.68	24.72
Long-Term Leases	6.52	0.85	1.73	4.63	4.32	8.68
Long-Term Unearned Revenue	0.09	0.3	1.34	3.66	-	-
Long-Term Deferred Tax Liabilities	0.12	-	-	-	-	-
Other Long-Term Liabilities	1.83	0.53	0.46	0.53	0.85	1.5
Total Liabilities	381.99	395.07	276.74	165.5	142.03	137.51
Common Stock	312.03	297.15	284.69	289.48	287.04	283.52
Retained Earnings	-34.14	-23.18	-32.98	-36.03	-7.16	-0.36
Comprehensive Income & Other	-19.63	-15.69	-7.89	-13.1	-13.65	-12.22
Total Common Equity	258.27	258.28	243.82	240.34	266.23	270.94
Shareholders' Equity	258.27	258.28	243.82	240.34	266.23	270.94
Total Liabilities & Equity	640.26	653.36	520.57	405.84	408.26	408.44
Total Debt	108.23	84.36	72.3	64.39	38.09	37.14
Net Cash (Debt)	-53.33	-49.71	-39.5	-37.68	-5.64	-9.77
Net Cash Per Share	-0.41	-0.38	-0.30	-0.29	-0.04	-0.08
Filing Date Shares Outstanding	129.85	129.76	129.68	129.7	129.61	129.52
Total Common Shares Outstanding	129.85	129.76	129.7	129.7	129.61	129.52
Working Capital	18.65	6.91	-6.67	-16.49	-6.02	-7.43
Book Value Per Share	1.99	1.99	1.88	1.85	2.05	2.09
Tangible Book Value	-41.38	-39.84	-41.61	-48.59	-17.44	-19.47
Tangible Book Value Per Share	-0.32	-0.31	-0.32	-0.37	-0.13	-0.15
Machinery	-	30.7	19.98	11.72	11.64	10.05
Leasehold Improvements	-	1.62	1.46	1.31	4.98	5.07

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.