Smartoptics Group ASA Balance Sheet

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

Millions USD. 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	8.4	7.34	7.97	9.32	5.66	9.38
Cash & Short-Term Investments	8.4	7.34	7.97	9.32	5.66	9.38
Cash Growth	-15.08%	-7.96%	-14.47%	64.68%	-39.66%	102.57%
Accounts Receivable	19.07	18.72	19.86	16.95	15.92	7.81
Receivables	19.07	18.72	19.86	16.95	15.92	7.81
Inventory	18.4	18.67	12.62	14.2	15.42	12.1
Other Current Assets	1.8	2.32	1.38	1.42	0.94	1.33
Total Current Assets	47.66	47.04	41.83	41.89	37.94	30.62
Property, Plant & Equipment	4.16	4.34	4.21	4.71	4.17	3.69
Other Intangible Assets	3	0.65	0.34	1.34	0.94	0.9
Long-Term Deferred Tax Assets	1.96	1.88	0.96	1.07	1.33	3.25
Long-Term Deferred Charges	-	2.2	1.58	-	-	-
Other Long-Term Assets	-0	-	-	0	-	-
Total Assets	56.77	56.12	48.91	49.01	44.37	38.47
Accounts Payable	5.71	5.63	5.05	4.48	5.83	6.22
Accrued Expenses	0.8	4.81	3.27	3.07	-	-
Current Portion of Long-Term Debt	-	0.31	0.5	0.56	0.42	0.26
Current Portion of Leases	0.26	0.41	0.73	0.72	0.67	0.78
Current Income Taxes Payable	1.2	1.66	1.12	1.42	0.87	0.06
Current Unearned Revenue	6.89	7.16	4.03	3.13	1.82	1.38
Other Current Liabilities	3.41	0	-	-0	1.98	1.77
Total Current Liabilities	18.26	19.99	14.7	13.38	11.59	10.47
Long-Term Debt	-	-	0.28	0.88	1.12	1.72
Long-Term Leases	0.2	0.25	0.54	1.27	1.76	1.56
Long-Term Unearned Revenue	6.67	5.61	4.94	3.43	2.3	1.57
Other Long-Term Liabilities	-	0	0	-	0	0
Total Liabilities	25.13	25.85	20.45	18.96	16.77	15.32
Common Stock	0.2	0.2	0.17	0.19	0.2	0.22
Additional Paid-In Capital	15.28	14.78	13.12	12.42	12.95	14.48
Retained Earnings	16.24	15.45	14.87	17.02	14.27	8.33
Comprehensive Income & Other	-0.07	-0.16	0.29	0.41	0.19	0.13
Shareholders' Equity	31.65	30.26	28.45	30.05	27.61	23.15
Total Liabilities & Equity	56.77	56.12	48.91	49.01	44.37	38.47
Total Debt	0.46	0.97	2.05	3.43	3.98	4.32
Net Cash (Debt)	7.94	6.36	5.93	5.89	1.68	5.06
Net Cash Growth	-6.59%	7.39%	0.56%	249.94%	-66.71%	-
Net Cash Per Share	0.08	0.06	0.06	0.06	0.02	0.05
Filing Date Shares Outstanding	98.05	98.05	98.05	96.29	96.29	96.29
Total Common Shares Outstanding	98.05	98.05	98.05	96.29	96.29	96.29
Working Capital	29.41	27.05	27.13	28.52	26.35	20.15
Book Value Per Share	0.32	0.31	0.29	0.31	0.29	0.24
Tangible Book Value	28.65	29.62	28.11	28.71	26.66	22.25
Tangible Book Value Per Share	0.29	0.30	0.29	0.30	0.28	0.23
Machinery	-	9.27	6.84	5.73	3.81	3.11