Smartoptics Group AS Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	5.09	9.32	5.66	9.38	39.69	18.43
Cash & Short-Term Investments	5.09	9.32	5.66	9.38	39.69	18.43
Cash Growth	74.40%	64.68%	-39.66%	-76.37%	115.38%	-
Accounts Receivable	17.24	16.95	15.92	7.81	52.37	41.82
Other Receivables	-	-	-	-	12.69	14.84
Receivables	17.24	16.95	15.92	7.81	65.06	56.66
Inventory	14.63	14.2	15.42	12.1	69.52	40.87
Other Current Assets	0.94	1.42	0.94	1.33	-	-0
Total Current Assets	37.89	41.89	37.94	30.62	174.27	115.96
Property, Plant & Equipment	4.51	4.71	4.17	3.69	6.67	4.86
Long-Term Investments	-	-	-	-	0	0
Other Intangible Assets	1.43	1.34	0.94	0.9	-	-
Long-Term Deferred Tax Assets	1.02	1.07	1.33	3.25	35.08	34.87
Long-Term Deferred Charges	-	-	-	-	8.23	9.01
Other Long-Term Assets	-	0	-	-	0.57	0.52
Total Assets	44.86	49.01	44.37	38.47	224.81	165.22
Accounts Payable	3.04	4.48	5.83	6.22	34.48	20.09
Accrued Expenses	-	-	-	-	7.28	1.84
Current Portion of Long-Term Debt	-	0.56	0.42	0.26	27.82	20.05
Current Portion of Leases	0.71	0.72	0.67	0.78	-	-
Current Income Taxes Payable	2.95	2.37	0.87	0.06	1.6	1.36
Current Unearned Revenue	3.14	3.13	1.82	1.38	8.36	4.98
Other Current Liabilities	2.67	2.12	1.98	1.77	13.5	13
Total Current Liabilities	12.51	13.38	11.59	10.47	93.03	61.32
Long-Term Debt	0.59	0.88	1.12	1.72	19.17	10
Long-Term Leases	0.91	1.27	1.76	1.56	-	-
Long-Term Unearned Revenue	3.67	3.43	2.3	1.57	11.19	6.37
Other Long-Term Liabilities	0	-	0	0	-0	-0
Total Liabilities	17.68	18.96	16.77	15.32	123.39	77.68
Common Stock	0.18	0.19	0.2	0.22	1.8	1.79
Additional Paid-In Capital	14.01	12.42	12.95	14.48	37.18	37.19
Retained Earnings	12.56	17.02	14.27	8.33	-	-
Comprensive Income & Other	0.43	0.41	0.19	0.13	62.44	48.55
Shareholders' Equity	27.18	30.05	27.61	23.15	101.42	87.54
Total Liabilities & Equity	44.86	49.01	44.37	38.47	224.81	165.22
Total Debt	2.21	3.43	3.98	4.32	46.98	30.05
Net Cash (Debt)	2.88	5.89	1.68	5.06	-7.3	-11.62
Net Cash Growth	-	249.94%	-66.71%	-	-	-
Net Cash Per Share	0.03	0.06	0.02	0.05	-0.11	-
Filing Date Shares Outstanding	98.05	96.29	96.29	96.29	63.57	-
Total Common Shares Outstanding	98.05	96.29	96.29	96.29	63.57	-
Working Capital	25.38	28.52	26.35	20.15	81.23	54.64
Book Value Per Share	0.28	0.31	0.29	0.24	1.60	-
Tangible Book Value	25.75	28.71	26.66	22.25	101.42	87.54
Tangible Book Value Per Share	0.26	0.30	0.28	0.23	1.60	-
Machinery	-	5.73	3.81	3.11	18.33	-

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