Smartpay Holdings Limited (NZE:SPY)

Smartpay Holdings Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	12.08	20.23	19.48	14.88	9.02
Trading Asset Securities	-	0.01	0.09	-	-
Cash & Short-Term Investments	12.08	20.24	19.57	14.88	9.02
Cash Growth	-40.31%	3.41%	31.49%	64.97%	536.63%
Accounts Receivable	2.66	3.1	2.98	2.28	2.01
Other Receivables	-	-	-	0.29	0.02
Receivables	2.66	3.1	2.98	2.57	3.66
Prepaid Expenses	1.5	1.11	0.92	0.72	0.56
Other Current Assets	11.04	57.42	12.06	5.56	4.81
Total Current Assets	27.29	81.87	35.53	23.73	18.05
Property, Plant & Equipment	33.63	31.83	20.03	14.92	9.48
Goodwill	14.77	14.77	14.77	14.77	14.77
Other Intangible Assets	26.64	17.57	13.31	12.64	14.66
Long-Term Deferred Tax Assets	1.83	2.98	2.15	-	-
Long-Term Deferred Charges	4.38	2.55	2.48	1.09	0.89
Total Assets	108.54	151.58	88.27	67.15	57.86
Accounts Payable	11.84	7.46	4.8	3.1	2.36
Accrued Expenses	5.11	5.57	5.3	3.72	1.82
Short-Term Debt	-	-	-	-	5.86
Current Portion of Long-Term Debt	0.23	-	1	1.28	1.24
Current Portion of Leases	2.03	1.69	1.22	1.1	0.54
Current Income Taxes Payable	0.34	0.67	1.33	-	-
Current Unearned Revenue	-	-	-	-	0.1
Other Current Liabilities	17.84	66.41	19.69	10.56	7.19
Total Current Liabilities	37.38	81.8	33.33	19.86	19.09
Long-Term Debt	14.6	9	9	10	11
Long-Term Leases	4.32	5.28	3.63	4.65	0.01
Long-Term Deferred Tax Liabilities	0.56	-	-	-	0.22
Other Long-Term Liabilities	-	3.1	-	-	-
Total Liabilities	56.86	99.18	45.97	34.51	30.32
Common Stock	94.49	91.64	91.64	91.64	86.66
Retained Earnings	-43.67	-42.95	-51.35	-59.81	-59.49
Treasury Stock	-0.21	-	-	-	-
Comprehensive Income & Other	1.08	3.7	2.02	0.82	0.36
Shareholders' Equity	51.68	52.4	42.31	32.65	27.53
Total Liabilities & Equity	108.54	151.58	88.27	67.15	57.86
Total Debt	21.17	15.98	14.85	17.03	18.64
Net Cash (Debt)	-9.1	4.26	4.72	-2.15	-9.62
Net Cash Growth	-	-9.63%	-	-	-
Net Cash Per Share	-0.04	0.02	0.02	-0.01	-0.05
Filing Date Shares Outstanding	241.94	238.28	238.28	238.28	232.11
Total Common Shares Outstanding	241.94	238.28	238.28	238.28	232.11
Working Capital	-10.1	0.07	2.2	3.88	-1.04
Book Value Per Share	0.21	0.22	0.18	0.14	0.12
Tangible Book Value	10.27	20.05	14.23	5.24	-1.9
Tangible Book Value Per Share	0.04	0.08	0.06	0.02	-0.01
Machinery	-	-	-	1.66	1.59
Leasehold Improvements	3.13	2.4	1.92	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.