Smartoptics Group ASA (OSL:SMOP)

Smartoptics Group ASA Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2.14	7.34	7.97	9.32	5.66	9.38
Cash & Short-Term Investments	2.14	7.34	7.97	9.32	5.66	9.38
Cash Growth	-30.16%	-7.96%	-14.47%	64.68%	-39.66%	104.14%
Accounts Receivable	26.4	18.72	19.86	16.95	15.92	7.81
Total Trade Receivables	26.4	18.72	19.86	16.95	15.92	7.81
Inventory	21.33	18.67	12.62	14.2	15.42	12.1
Other Current Assets	1.66	2.32	1.37	1.42	0.94	1.33
Total Current Assets	51.53	47.04	41.83	41.89	37.94	30.62
Net Property, Plant & Equipment	10.11	4.34	4.21	4.71	4.17	3.69
Other Intangible Assets	3.05	2.85	1.91	1.34	0.94	0.9
Other Long-Term Assets	1.93	1.88	0.96	1.07	1.33	3.25
Total Assets	66.61	56.12	48.91	49.01	44.37	38.47

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	12.66	5.63	5.05	4.48	5.83	6.22
Accrued Expenses	2.67	2.67	2.18	2.37	0.87	0.06
Current Portion of Leases	0.89	0.41	0.73	0.72	0.67	0.78
Unearned Revenue	6.73	7.16	4.03	3.13	1.82	1.38
Other Current Liabilities	3.93	4.12	2.71	2.68	2.4	2.03
Total Current Liabilities	26.88	19.99	14.7	13.38	11.59	10.47
Long-Term Debt	-	-	0.28	0.88	-	-
Long-Term Leases	5.27	0.25	0.54	1.27	1.76	1.56
Other Long-Term Liabilities	6.55	5.61	4.94	3.43	3.42	3.3
Total Long-Term Liabilities	11.82	5.87	5.76	5.58	5.18	4.85
Total Liabilities	38.69	25.85	20.45	18.96	16.77	15.32

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.2	0.2	0.17	0.19	0.2	0.22
Additional Paid-in Capital	15.01	14.78	13.12	12.42	12.95	14.48
Accumulated Other Comprehensive Income	-	-0.16	0.29	0.41	0.19	0.13
Retained Earnings	12.85	15.45	14.87	17.02	14.27	8.33
Shareholders' Equity	27.92	30.26	28.45	30.05	27.61	23.15
Total Liabilities & Equity	66.61	56.12	48.91	49.01	44.37	38.47

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6.16	0.66	1.55	2.87	2.43	2.34
Net Cash (Debt)	-4.02	6.68	6.43	6.45	3.23	7.04
Net Cash Growth	-	3.88%	-0.39%	99.91%	-54.17%	71.16%
Net Cash Per Share	-0.04	0.07	0.07	0.07	0.03	0.07
Book Value	27.92	30.26	28.45	30.05	27.61	23.15
Book Value Per Share	0.28	0.31	0.29	0.31	0.29	0.25
Tangible Book Value	24.87	27.41	26.54	28.71	26.66	22.25
Tangible Book Value Per Share	0.25	0.28	0.27	0.30	0.28	0.24

Data Source: Fiscal.ai Last updated: Jul 13, 2026

Financial data is provided by Fiscal.ai and updates within minutes after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 3, 2026

Data Sources Report a data error