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

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