Smartoptics Group ASA Balance Sheet

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

Millions USD. 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	7.34	7.97	9.32	5.66	9.38
Cash & Short-Term Investments	7.34	7.97	9.32	5.66	9.38
Cash Growth	-7.96%	-14.47%	64.68%	-39.66%	102.57%
Accounts Receivable	18.72	19.86	16.95	15.92	7.81
Receivables	18.72	19.86	16.95	15.92	7.81
Inventory	18.67	12.62	14.2	15.42	12.1
Other Current Assets	2.32	1.38	1.42	0.94	1.33
Total Current Assets	47.04	41.83	41.89	37.94	30.62
Property, Plant & Equipment	4.34	4.21	4.71	4.17	3.69
Other Intangible Assets	0.65	1.91	1.34	0.94	0.9
Long-Term Deferred Tax Assets	1.88	0.96	1.07	1.33	3.25
Long-Term Deferred Charges	2.2	-	-	-	-
Other Long-Term Assets	-0	-	0	-	-
Total Assets	56.11	48.91	49.01	44.37	38.47
Accounts Payable	5.63	5.05	4.48	5.83	6.22
Accrued Expenses	1.01	3.27	3.07	-	-
Current Portion of Long-Term Debt	-	0.5	0.56	0.42	0.26
Current Portion of Leases	0.41	0.73	0.72	0.67	0.78
Current Income Taxes Payable	1.66	1.12	1.42	0.87	0.06
Current Unearned Revenue	7.16	4.03	3.13	1.82	1.38
Other Current Liabilities	4.12	-	-0	1.98	1.77
Total Current Liabilities	19.99	14.7	13.38	11.59	10.47
Long-Term Debt	-	0.28	0.88	1.12	1.72
Long-Term Leases	0.25	0.54	1.27	1.76	1.56
Long-Term Unearned Revenue	5.61	4.94	3.43	2.3	1.57
Other Long-Term Liabilities	-	0	-	0	0
Total Liabilities	25.85	20.45	18.96	16.77	15.32
Common Stock	0.2	0.17	0.19	0.2	0.22
Additional Paid-In Capital	14.78	13.12	12.42	12.95	14.48
Retained Earnings	15.45	14.87	17.02	14.27	8.33
Comprehensive Income & Other	-0.16	0.29	0.41	0.19	0.13
Shareholders' Equity	30.26	28.45	30.05	27.61	23.15
Total Liabilities & Equity	56.11	48.91	49.01	44.37	38.47
Total Debt	0.66	2.05	3.43	3.98	4.32
Net Cash (Debt)	6.68	5.93	5.89	1.68	5.06
Net Cash Growth	12.64%	0.56%	249.94%	-66.71%	-
Net Cash Per Share	0.07	0.06	0.06	0.02	0.05
Filing Date Shares Outstanding	98.05	98.05	96.29	96.29	96.29
Total Common Shares Outstanding	98.05	98.05	96.29	96.29	96.29
Working Capital	27.05	27.13	28.52	26.35	20.15
Book Value Per Share	0.31	0.29	0.31	0.29	0.24
Tangible Book Value	29.62	26.54	28.71	26.66	22.25
Tangible Book Value Per Share	0.30	0.27	0.30	0.28	0.23
Machinery	-	6.84	5.73	3.81	3.11

Source: S&P Global Market Intelligence. Standard template. Financial Sources.