Smart Asia Chemical Bhd (KLSE:SMART)

Smart Asia Chemical Bhd Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	6.53	5.31	12.83	5.92	5.06	4.22
Short-Term Investments	-	4.39	1.22	0.63	0.24	0.3
Cash & Short-Term Investments	6.53	9.7	14.05	6.55	5.29	4.52
Cash Growth	-43.33%	-30.92%	114.52%	23.74%	17.18%	-15.07%
Accounts Receivable	27.18	24.92	29.97	30.16	25.27	17.79
Other Receivables	1.18	2.52	1.39	0.45	0.71	1.61
Receivables	28.36	27.43	31.37	30.6	25.98	19.4
Inventory	33.29	26.34	24.11	25.25	23.74	25.24
Prepaid Expenses	-	1.18	2.19	0.55	0.77	0.09
Other Current Assets	-	0.16	0.15	-	-	-
Total Current Assets	68.17	64.82	71.86	62.95	55.79	49.24
Property, Plant & Equipment	94.87	91.19	78.67	73.03	43.55	27.95
Long-Term Investments	1.18	1.11	-	-	-	-
Other Intangible Assets	0.12	0.13	0.15	0.17	0.19	-
Long-Term Accounts Receivable	0.08	0.42	-	-	-	-
Long-Term Deferred Tax Assets	7.95	6.94	7.44	0.14	0.14	0.22
Total Assets	172.36	164.61	158.12	136.29	99.67	77.42

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	22.03	9.44	10.7	12.24	9.72	8.03
Accrued Expenses	-	5.37	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	4.66	2.68	0.9	0.87	0.85	0.57
Current Portion of Leases	-	0.21	0.22	0.27	0.18	0.46
Current Income Taxes Payable	1	0	0.11	0.4	0.32	0.6
Current Unearned Revenue	2.39	2.32	2.42	1.97	1.72	2.29
Other Current Liabilities	-	7.52	3.56	6.36	8.41	2.61
Total Current Liabilities	30.08	29.56	28.39	29.74	27.13	18.92
Long-Term Debt	21.55	17.44	14.83	37.06	11.87	6.33
Long-Term Leases	-	0.61	0.32	0.11	0.14	0.28
Long-Term Unearned Revenue	0.37	0.38	0.44	0.14	0.14	-
Long-Term Deferred Tax Liabilities	3.53	3.06	2.73	0.46	0.41	0.33
Total Liabilities	55.54	51.04	46.72	67.52	39.7	25.86

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	91.33	91.33	91.33	51.8	51.8	51.88
Retained Earnings	53.9	50.4	49.37	42.7	33.83	25.51
Comprehensive Income & Other	-29.25	-29.25	-29.25	-25.78	-25.78	-25.78
Total Common Equity	115.97	112.48	111.44	68.72	59.85	51.61
Minority Interest	0.85	1.09	-0.03	0.05	0.12	-0.05
Shareholders' Equity	116.82	113.57	111.41	68.77	59.97	51.55
Total Liabilities & Equity	172.36	164.61	158.12	136.29	99.67	77.42

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	26.21	22.94	19.06	41.49	15.75	7.65
Net Cash (Debt)	-19.68	-13.23	-5.01	-34.94	-10.46	-3.13
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.05	-0.04	-0.02	-0.14	-0.04	-0.01
Filing Date Shares Outstanding	369.85	369.85	369.85	255.4	276.35	259.38
Total Common Shares Outstanding	369.85	369.85	369.85	255.4	276.35	259.38
Working Capital	38.09	35.27	43.47	33.21	28.66	30.32
Book Value Per Share	0.31	0.30	0.30	0.27	0.22	0.20
Tangible Book Value	115.85	112.35	111.29	68.55	59.66	51.61
Tangible Book Value Per Share	0.31	0.30	0.30	0.27	0.22	0.20
Land	-	18.14	11.83	11.83	11.83	7.29
Buildings	-	45.47	42.84	9.59	9.59	6.56
Machinery	-	40.34	38.8	19.67	19.43	18.17
Construction In Progress	-	4.94	-	43.91	13.19	4.45

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 1, 2026

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