Smartoptics Group ASA Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1.66	7.97	9.32	5.66	9.38	4.63
Cash & Short-Term Investments	1.66	7.97	9.32	5.66	9.38	4.63
Cash Growth	-81.48%	-14.47%	64.68%	-39.66%	102.57%	120.90%
Accounts Receivable	19.03	19.86	16.95	15.92	7.81	6.11
Other Receivables	-	-	-	-	-	1.48
Receivables	19.03	19.86	16.95	15.92	7.81	7.59
Inventory	20.03	12.62	14.2	15.42	12.1	8.11
Other Current Assets	1.22	1.38	1.42	0.94	1.33	-
Total Current Assets	41.93	41.83	41.89	37.94	30.62	20.33
Property, Plant & Equipment	4.44	4.21	4.71	4.17	3.69	0.78
Other Intangible Assets	0.69	1.91	1.34	0.94	0.9	-
Long-Term Deferred Tax Assets	1.59	0.96	1.07	1.33	3.25	4.09
Long-Term Deferred Charges	2.1	-	-	-	-	0.96
Other Long-Term Assets	0	-	0	-	-	0.07
Total Assets	50.75	48.91	49.01	44.37	38.47	26.23
Accounts Payable	6.01	5.05	4.48	5.83	6.22	4.02
Accrued Expenses	0.95	3.27	3.07	-	-	0.85
Current Portion of Long-Term Debt	-	0.5	0.56	0.42	0.26	3.25
Current Portion of Leases	0.57	0.73	0.72	0.67	0.78	-
Current Income Taxes Payable	0.63	1.12	1.42	0.87	0.06	0.19
Current Unearned Revenue	5.77	4.03	3.13	1.82	1.38	0.98
Other Current Liabilities	3.14	-	-0	1.98	1.77	1.58
Total Current Liabilities	17.07	14.7	13.38	11.59	10.47	10.85
Long-Term Debt	-	0.28	0.88	1.12	1.72	2.24
Long-Term Leases	0.3	0.54	1.27	1.76	1.56	-
Long-Term Unearned Revenue	5.36	4.94	3.43	2.3	1.57	1.31
Other Long-Term Liabilities	-	0	-	0	0	-
Total Liabilities	22.72	20.45	18.96	16.77	15.32	14.4
Common Stock	0.2	0.17	0.19	0.2	0.22	0.21
Additional Paid-In Capital	14.91	13.12	12.42	12.95	14.48	4.34
Retained Earnings	12.76	14.87	17.02	14.27	8.33	-
Comprehensive Income & Other	0.16	0.29	0.41	0.19	0.13	7.28
Shareholders' Equity	28.02	28.45	30.05	27.61	23.15	11.83
Total Liabilities & Equity	50.75	48.91	49.01	44.37	38.47	26.23
Total Debt	0.86	2.05	3.43	3.98	4.32	5.48
Net Cash (Debt)	0.8	5.93	5.89	1.68	5.06	-0.85
Net Cash Growth	-88.52%	0.56%	249.94%	-66.71%	-	-
Net Cash Per Share	0.01	0.06	0.06	0.02	0.05	-0.01
Filing Date Shares Outstanding	98.05	98.05	96.29	96.29	96.29	63.57
Total Common Shares Outstanding	98.05	98.05	96.29	96.29	96.29	63.57
Working Capital	24.86	27.13	28.52	26.35	20.15	9.48
Book Value Per Share	0.29	0.29	0.31	0.29	0.24	0.19
Tangible Book Value	27.33	26.54	28.71	26.66	22.25	11.83
Tangible Book Value Per Share	0.28	0.27	0.30	0.28	0.23	0.19
Machinery	-	6.84	5.73	3.81	3.11	2.14

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