Smart Asia Chemical Bhd Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '25 Mar 31, 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	9.19	13.93	5.92	5.06	4.22	5.19
Short-Term Investments	0.15	0.27	0.63	0.24	0.3	0.13
Cash & Short-Term Investments	9.34	14.2	6.55	5.29	4.52	5.32
Cash Growth	106.75%	116.79%	23.74%	17.18%	-15.07%	-
Accounts Receivable	36.55	29.97	30.16	25.27	17.79	23.9
Other Receivables	1.49	1.39	0.45	0.71	1.61	1.04
Receivables	38.04	31.37	30.6	25.98	19.4	24.94
Inventory	23.8	24.11	25.25	23.74	25.24	20.98
Prepaid Expenses	-	2.19	0.55	0.77	0.09	0.09
Total Current Assets	71.18	71.86	62.95	55.79	49.24	51.32
Property, Plant & Equipment	78.01	78.67	73.03	43.55	27.95	28.99
Long-Term Investments	-	-	-	-	-	0.39
Other Intangible Assets	0.15	0.15	0.17	0.19	-	-
Long-Term Deferred Tax Assets	8.42	7.44	0.14	0.14	0.22	0.1
Total Assets	157.75	158.12	136.29	99.67	77.42	80.8
Accounts Payable	16.48	10.7	12.24	9.72	8.03	7.6
Accrued Expenses	-	7.69	4.45	3.24	4.36	4.82
Short-Term Debt	0.77	2.79	3.18	2.7	-	9.48
Current Portion of Long-Term Debt	1.46	0.9	0.87	0.85	0.57	0.61
Current Portion of Leases	0.22	0.22	0.27	0.18	0.46	0.67
Current Income Taxes Payable	0.28	0.11	0.4	0.32	0.6	0.31
Current Unearned Revenue	2.05	2.42	1.97	1.72	2.29	4.1
Other Current Liabilities	-	3.56	6.36	8.41	2.61	3.97
Total Current Liabilities	21.26	28.39	29.74	27.13	18.92	31.56
Long-Term Debt	19.99	14.83	37.06	11.87	6.33	6.87
Long-Term Leases	0.25	0.32	0.11	0.14	0.28	0.58
Long-Term Unearned Revenue	0.44	0.44	0.14	0.14	-	-
Long-Term Deferred Tax Liabilities	3.62	2.73	0.46	0.41	0.33	0.29
Total Liabilities	45.56	46.72	67.52	39.7	25.86	39.29
Common Stock	91.33	91.33	51.8	51.8	51.88	51.88
Retained Earnings	50.16	49.37	42.7	33.83	25.51	15.48
Comprehensive Income & Other	-29.25	-29.25	-25.78	-25.78	-25.78	-25.78
Total Common Equity	112.24	111.44	68.72	59.85	51.61	41.58
Minority Interest	-0.05	-0.03	0.05	0.12	-0.05	-0.06
Shareholders' Equity	112.19	111.41	68.77	59.97	51.55	41.51
Total Liabilities & Equity	157.75	158.12	136.29	99.67	77.42	80.8
Total Debt	22.7	19.06	41.49	15.75	7.65	18.2
Net Cash (Debt)	-13.36	-4.86	-34.94	-10.46	-3.13	-12.89
Net Cash Per Share	-0.04	-0.01	-0.14	-0.04	-0.01	-0.05
Filing Date Shares Outstanding	369.85	369.85	255.4	276.35	259.38	259.38
Total Common Shares Outstanding	369.85	369.85	255.4	276.35	259.38	259.38
Working Capital	49.92	43.47	33.21	28.66	30.32	19.77
Book Value Per Share	0.30	0.30	0.27	0.22	0.20	0.16
Tangible Book Value	112.09	111.29	68.55	59.66	51.61	41.58
Tangible Book Value Per Share	0.30	0.30	0.27	0.22	0.20	0.16
Land	-	11.83	11.83	11.83	7.29	7.29
Buildings	-	42.84	9.59	9.59	6.56	6.56
Machinery	-	38.8	19.67	19.43	18.17	17.69
Construction In Progress	-	-	43.91	13.19	4.45	4.38

Updated Feb 27, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.