Smartpay Holdings Limited (NZE: SPY)

Smartpay Holdings Balance Sheet

Financials in millions NZD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	12.44	20.23	19.48	14.88	9.02	1.42
Trading Asset Securities	-	0.01	0.09	-	-	-
Cash & Short-Term Investments	12.44	20.24	19.57	14.88	9.02	1.42
Cash Growth	-34.68%	3.41%	31.49%	64.97%	536.63%	-57.79%
Accounts Receivable	16.17	3.1	2.98	2.28	2.01	2.35
Other Receivables	-	-	-	0.29	0.02	0.02
Receivables	16.17	3.1	2.98	2.57	3.66	2.36
Prepaid Expenses	-	1.11	0.92	0.72	0.56	0.38
Other Current Assets	-	57.42	12.06	5.56	4.81	1.5
Total Current Assets	28.61	81.87	35.53	23.73	18.05	5.65
Property, Plant & Equipment	31.47	31.83	20.03	14.92	9.48	9.92
Goodwill	14.77	14.77	14.77	14.77	14.77	14.77
Other Intangible Assets	24.33	17.57	13.31	12.64	14.66	15.1
Long-Term Deferred Tax Assets	2.08	2.98	2.15	-	-	0.03
Long-Term Deferred Charges	3.08	2.55	2.48	1.09	0.89	0.93
Total Assets	104.33	151.58	88.27	67.15	57.86	46.4
Accounts Payable	33.53	7.46	4.8	3.1	2.36	2.23
Accrued Expenses	-	5.57	5.3	3.72	1.82	1.32
Short-Term Debt	0.69	-	-	-	5.86	8.99
Current Portion of Long-Term Debt	-	-	1	1.28	1.24	3.22
Current Portion of Leases	1.93	1.69	1.22	1.1	0.54	0.41
Current Income Taxes Payable	0.38	0.67	1.33	-	-	-
Current Unearned Revenue	-	-	-	-	0.1	0.1
Other Current Liabilities	0.23	66.41	19.69	10.56	7.19	1.8
Total Current Liabilities	36.75	81.8	33.33	19.86	19.09	18.06
Long-Term Debt	8.5	9	9	10	11	17.51
Long-Term Leases	4.69	5.28	3.63	4.65	0.01	0.62
Long-Term Deferred Tax Liabilities	-	-	-	-	0.22	-
Other Long-Term Liabilities	0.97	3.1	-	-	-	-
Total Liabilities	50.91	99.18	45.97	34.51	30.32	36.19
Common Stock	94.49	91.64	91.64	91.64	86.66	54.43
Retained Earnings	-42.04	-42.95	-51.35	-59.81	-59.49	-44.29
Comprehensive Income & Other	1.19	3.7	2.02	0.82	0.36	0.07
Shareholders' Equity	53.42	52.4	42.31	32.65	27.53	10.21
Total Liabilities & Equity	104.33	151.58	88.27	67.15	57.86	46.4
Total Debt	15.8	15.98	14.85	17.03	18.64	30.74
Net Cash (Debt)	-3.36	4.26	4.72	-2.15	-9.62	-29.33
Net Cash Growth	-	-9.63%	-	-	-	-
Net Cash Per Share	-0.01	0.02	0.02	-0.01	-0.05	-0.17
Filing Date Shares Outstanding	241.94	238.28	238.28	238.28	232.11	204.7
Total Common Shares Outstanding	241.94	238.28	238.28	238.28	232.11	173.75
Working Capital	-8.14	0.07	2.2	3.88	-1.04	-12.42
Book Value Per Share	0.22	0.22	0.18	0.14	0.12	0.06
Tangible Book Value	14.32	20.05	14.23	5.24	-1.9	-19.66
Tangible Book Value Per Share	0.06	0.08	0.06	0.02	-0.01	-0.11
Machinery	-	-	-	1.66	1.59	1.52
Leasehold Improvements	2.93	2.4	1.92	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.