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	Jun '26 Jun 30, 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	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%	102.57%
Accounts Receivable	26.4	18.72	19.86	16.95	15.92	7.81
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	1.38	1.42	0.94	1.33
Total Current Assets	51.53	47.04	41.83	41.89	37.94	30.62
Property, Plant & Equipment	10.11	4.34	4.21	4.71	4.17	3.69
Other Intangible Assets	3.05	0.65	0.34	1.34	0.94	0.9
Long-Term Deferred Tax Assets	1.93	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	66.61	56.12	48.91	49.01	44.37	38.47
Accounts Payable	12.66	5.63	5.05	4.48	5.83	6.22
Accrued Expenses	0.67	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	0.89	0.41	0.73	0.72	0.67	0.78
Current Income Taxes Payable	2	1.66	1.12	1.42	0.87	0.06
Current Unearned Revenue	6.73	7.16	4.03	3.13	1.82	1.38
Other Current Liabilities	3.93	0	-	-0	1.98	1.77
Total Current Liabilities	26.88	19.99	14.7	13.38	11.59	10.47
Long-Term Debt	-	-	0.28	0.88	1.12	1.72
Long-Term Leases	5.27	0.25	0.54	1.27	1.76	1.56
Long-Term Unearned Revenue	6.55	5.61	4.94	3.43	2.3	1.57
Other Long-Term Liabilities	-	0	0	-	0	0
Total Liabilities	38.69	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	15.01	14.78	13.12	12.42	12.95	14.48
Retained Earnings	12.85	15.45	14.87	17.02	14.27	8.33
Comprehensive Income & Other	-0.13	-0.16	0.29	0.41	0.19	0.13
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
Total Debt	6.16	0.97	2.05	3.43	3.98	4.32
Net Cash (Debt)	-4.02	6.36	5.93	5.89	1.68	5.06
Net Cash Growth	-	7.39%	0.56%	249.94%	-66.71%	-
Net Cash Per Share	-0.04	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	24.65	27.05	27.13	28.52	26.35	20.15
Book Value Per Share	0.28	0.31	0.29	0.31	0.29	0.24
Tangible Book Value	24.87	29.62	28.11	28.71	26.66	22.25
Tangible Book Value Per Share	0.25	0.30	0.29	0.30	0.28	0.23
Machinery	-	9.27	6.84	5.73	3.81	3.11