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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	8.07	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	8.07	9.36	14.2	6.55	5.29	4.52
Cash Growth	-13.60%	-34.08%	116.79%	23.74%	17.18%	-15.07%
Accounts Receivable	30.35	26.54	29.97	30.16	25.27	17.79
Other Receivables	1.63	2.12	1.39	0.45	0.71	1.61
Receivables	31.98	28.67	31.37	30.6	25.98	19.4
Inventory	27.28	26.35	24.11	25.25	23.74	25.24
Prepaid Expenses	-	-	2.19	0.55	0.77	0.09
Total Current Assets	67.33	64.37	71.86	62.95	55.79	49.24
Property, Plant & Equipment	95.31	91.19	78.67	73.03	43.55	27.95
Long-Term Investments	1.12	1.11	-	-	-	-
Other Intangible Assets	0.13	0.13	0.15	0.17	0.19	-
Long-Term Deferred Tax Assets	7.81	6.94	7.44	0.14	0.14	0.22
Total Assets	171.77	163.74	158.12	136.29	99.67	77.42
Accounts Payable	19.17	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	5.55	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	0.84	0	0.11	0.4	0.32	0.6
Current Unearned Revenue	2.81	2.11	2.42	1.97	1.72	2.29
Other Current Liabilities	-	-	3.56	6.36	8.41	2.61
Total Current Liabilities	28.37	28.63	28.39	29.74	27.13	18.92
Long-Term Debt	22.47	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	0.38	0.41	0.44	0.14	0.14	-
Long-Term Deferred Tax Liabilities	3.89	3.06	2.73	0.46	0.41	0.33
Total Liabilities	55.1	50.17	46.72	67.52	39.7	25.86
Common Stock	91.33	91.33	91.33	51.8	51.8	51.88
Retained Earnings	53.59	50.41	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	115.66	112.48	111.44	68.72	59.85	51.61
Minority Interest	1.01	1.09	-0.03	0.05	0.12	-0.05
Shareholders' Equity	116.67	113.57	111.41	68.77	59.97	51.55
Total Liabilities & Equity	171.77	163.74	158.12	136.29	99.67	77.42
Total Debt	28.01	22.94	19.06	41.49	15.75	7.65
Net Cash (Debt)	-19.95	-13.58	-4.86	-34.94	-10.46	-3.13
Net Cash Per Share	-0.05	-0.04	-0.01	-0.14	-0.04	-0.01
Filing Date Shares Outstanding	360.47	369.85	369.85	255.4	276.35	259.38
Total Common Shares Outstanding	360.47	369.85	369.85	255.4	276.35	259.38
Working Capital	38.96	35.74	43.47	33.21	28.66	30.32
Book Value Per Share	0.32	0.30	0.30	0.27	0.22	0.20
Tangible Book Value	115.54	112.35	111.29	68.55	59.66	51.61
Tangible Book Value Per Share	0.32	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