Smart Capital S.p.A. (BIT:SMCAP)

Smart Capital Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	10.54	5.26	8.97	3.88	2.22
Short-Term Investments	0.01	1.4	-	-	-
Cash & Short-Term Investments	10.56	6.66	8.97	3.88	2.22
Cash Growth	714.48%	-25.71%	130.96%	74.56%	-
Accounts Receivable	0.6	0.17	0.27	0.26	0.09
Other Receivables	1.32	0.78	0.94	1.55	0.12
Receivables	1.92	0.95	1.21	1.81	0.21
Prepaid Expenses	0.07	0.06	0.04	0.01	0.01
Total Current Assets	12.57	7.67	10.22	5.7	2.44
Property, Plant & Equipment	0.69	0.02	0.02	0.02	0.01
Long-Term Investments	99.03	86.6	50.03	35.29	28.12
Other Intangible Assets	0.03	0.02	0.03	0.02	0.01
Long-Term Deferred Charges	0.92	0.76	0.89	0.06	0.04
Other Long-Term Assets	1.69	0.01	4.09	0.01	0.01
Total Assets	121.65	95.07	65.29	41.09	30.61

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	1.23	0.57	0.58	0.21	0.07
Accrued Expenses	0.16	0.13	0.18	0.05	0.02
Current Portion of Long-Term Debt	29.28	24.9	5.47	0.7	-
Current Income Taxes Payable	0.6	0.62	0.08	0.16	0.05
Other Current Liabilities	5.08	1.49	0.64	0.05	0.71
Total Current Liabilities	36.35	27.71	6.95	1.18	0.85
Long-Term Debt	0.31	0.19	0.19	0.61	5.01
Long-Term Unearned Revenue	0.21	0.25	0.4	0.06	-
Other Long-Term Liabilities	1.38	0.76	0.76	0.77	0
Total Liabilities	38.26	28.91	8.31	2.61	5.87

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	34.28	30.7	29.47	0.22	14.56
Additional Paid-In Capital	6.93	4.61	3.81	0.09	-
Retained Earnings	15.28	12.28	3.39	1.62	-
Comprehensive Income & Other	1.63	2	3.34	23.82	-
Total Common Equity	58.12	49.59	40	25.75	14.56
Minority Interest	25.27	16.57	16.98	12.73	10.19
Shareholders' Equity	83.39	66.16	56.98	38.48	24.74
Total Liabilities & Equity	121.65	95.07	65.29	41.09	30.61

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	29.59	25.09	5.66	1.32	5.01
Net Cash (Debt)	-19.03	-18.43	3.31	2.57	-2.79
Net Cash Growth	-	-	28.84%	-	-
Net Cash Per Share	-0.56	-0.60	0.11	0.11	-
Filing Date Shares Outstanding	34.28	30.7	29.47	23.68	-
Total Common Shares Outstanding	34.28	30.7	29.47	23.68	-
Working Capital	-23.78	-20.05	3.27	4.52	1.59
Book Value Per Share	1.70	1.62	1.36	1.09	-
Tangible Book Value	51.37	49.57	39.97	25.73	14.55
Tangible Book Value Per Share	1.50	1.61	1.36	1.09	-

Data Source: S&P Global Market Intelligence Last updated: Sep 29, 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:

Nov 4, 2026

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