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	Jun '25 Jun 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	5.02	13.93	5.92	5.06	4.22	5.19
Short-Term Investments	6.5	0.27	0.63	0.24	0.3	0.13
Cash & Short-Term Investments	11.52	14.2	6.55	5.29	4.52	5.32
Cash Growth	117.72%	116.79%	23.74%	17.18%	-15.07%	-
Accounts Receivable	28.92	29.97	30.16	25.27	17.79	23.9
Other Receivables	1.62	1.39	0.45	0.71	1.61	1.04
Receivables	30.53	31.37	30.6	25.98	19.4	24.94
Inventory	23.98	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	66.18	71.86	62.95	55.79	49.24	51.32
Property, Plant & Equipment	87.07	78.67	73.03	43.55	27.95	28.99
Long-Term Investments	-	-	-	-	-	0.39
Other Intangible Assets	0.14	0.15	0.17	0.19	-	-
Long-Term Deferred Tax Assets	8.49	7.44	0.14	0.14	0.22	0.1
Total Assets	161.88	158.12	136.29	99.67	77.42	80.8
Accounts Payable	20.53	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	0.62	2.79	3.18	2.7	-	9.48
Current Portion of Long-Term Debt	3.11	0.9	0.87	0.85	0.57	0.61
Current Portion of Leases	0.25	0.22	0.27	0.18	0.46	0.67
Current Income Taxes Payable	0.1	0.11	0.4	0.32	0.6	0.31
Current Unearned Revenue	1.08	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	25.69	28.39	29.74	27.13	18.92	31.56
Long-Term Debt	19.35	14.83	37.06	11.87	6.33	6.87
Long-Term Leases	0.68	0.32	0.11	0.14	0.28	0.58
Long-Term Unearned Revenue	0.43	0.44	0.14	0.14	-	-
Long-Term Deferred Tax Liabilities	3.76	2.73	0.46	0.41	0.33	0.29
Total Liabilities	49.9	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	49.97	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	112.04	111.44	68.72	59.85	51.61	41.58
Minority Interest	-0.07	-0.03	0.05	0.12	-0.05	-0.06
Shareholders' Equity	111.97	111.41	68.77	59.97	51.55	41.51
Total Liabilities & Equity	161.88	158.12	136.29	99.67	77.42	80.8
Total Debt	24.01	19.06	41.49	15.75	7.65	18.2
Net Cash (Debt)	-12.49	-4.86	-34.94	-10.46	-3.13	-12.89
Net Cash Per Share	-0.03	-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	40.49	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	111.9	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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.