Smart Asia Chemical Bhd Balance Sheet

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

Millions MYR. 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	9.36	13.93	5.92	5.06	4.22
Short-Term Investments	-	0.27	0.63	0.24	0.3
Cash & Short-Term Investments	9.36	14.2	6.55	5.29	4.52
Cash Growth	-34.08%	116.79%	23.74%	17.18%	-15.07%
Accounts Receivable	26.54	29.97	30.16	25.27	17.79
Other Receivables	2.12	1.39	0.45	0.71	1.61
Receivables	28.67	31.37	30.6	25.98	19.4
Inventory	26.35	24.11	25.25	23.74	25.24
Prepaid Expenses	-	2.19	0.55	0.77	0.09
Total Current Assets	64.37	71.86	62.95	55.79	49.24
Property, Plant & Equipment	91.19	78.67	73.03	43.55	27.95
Long-Term Investments	1.11	-	-	-	-
Other Intangible Assets	0.13	0.15	0.17	0.19	-
Long-Term Deferred Tax Assets	6.94	7.44	0.14	0.14	0.22
Total Assets	163.74	158.12	136.29	99.67	77.42
Accounts Payable	21.64	10.7	12.24	9.72	8.03
Accrued Expenses	-	7.69	4.45	3.24	4.36
Short-Term Debt	1.99	2.79	3.18	2.7	-
Current Portion of Long-Term Debt	2.69	0.9	0.87	0.85	0.57
Current Portion of Leases	0.19	0.22	0.27	0.18	0.46
Current Income Taxes Payable	0	0.11	0.4	0.32	0.6
Current Unearned Revenue	2.11	2.42	1.97	1.72	2.29
Other Current Liabilities	-	3.56	6.36	8.41	2.61
Total Current Liabilities	28.63	28.39	29.74	27.13	18.92
Long-Term Debt	17.44	14.83	37.06	11.87	6.33
Long-Term Leases	0.63	0.32	0.11	0.14	0.28
Long-Term Unearned Revenue	0.41	0.44	0.14	0.14	-
Long-Term Deferred Tax Liabilities	3.06	2.73	0.46	0.41	0.33
Total Liabilities	50.17	46.72	67.52	39.7	25.86
Common Stock	91.33	91.33	51.8	51.8	51.88
Retained Earnings	50.41	49.37	42.7	33.83	25.51
Comprehensive Income & Other	-29.25	-29.25	-25.78	-25.78	-25.78
Total Common Equity	112.48	111.44	68.72	59.85	51.61
Minority Interest	1.09	-0.03	0.05	0.12	-0.05
Shareholders' Equity	113.57	111.41	68.77	59.97	51.55
Total Liabilities & Equity	163.74	158.12	136.29	99.67	77.42
Total Debt	22.94	19.06	41.49	15.75	7.65
Net Cash (Debt)	-13.58	-4.86	-34.94	-10.46	-3.13
Net Cash Per Share	-0.04	-0.01	-0.14	-0.04	-0.01
Filing Date Shares Outstanding	369.85	369.85	255.4	276.35	259.38
Total Common Shares Outstanding	369.85	369.85	255.4	276.35	259.38
Working Capital	35.74	43.47	33.21	28.66	30.32
Book Value Per Share	0.30	0.30	0.27	0.22	0.20
Tangible Book Value	112.35	111.29	68.55	59.66	51.61
Tangible Book Value Per Share	0.30	0.30	0.27	0.22	0.20
Land	-	11.83	11.83	11.83	7.29
Buildings	-	42.84	9.59	9.59	6.56
Machinery	-	38.8	19.67	19.43	18.17
Construction In Progress	-	-	43.91	13.19	4.45

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