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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	7.51	7.34	7.97	9.32	5.66	9.38
Cash & Short-Term Investments	7.51	7.34	7.97	9.32	5.66	9.38
Cash Growth	352.23%	-7.96%	-14.47%	64.68%	-39.66%	102.57%
Accounts Receivable	25.64	18.72	19.86	16.95	15.92	7.81
Receivables	25.64	18.72	19.86	16.95	15.92	7.81
Inventory	22.82	18.67	12.62	14.2	15.42	12.1
Other Current Assets	2.38	2.32	1.38	1.42	0.94	1.33
Total Current Assets	58.35	47.04	41.83	41.89	37.94	30.62
Property, Plant & Equipment	10.94	4.34	4.21	4.71	4.17	3.69
Other Intangible Assets	0.7	0.65	0.34	1.34	0.94	0.9
Long-Term Deferred Tax Assets	1.99	1.88	0.96	1.07	1.33	3.25
Long-Term Deferred Charges	2.67	2.2	1.58	-	-	-
Other Long-Term Assets	-	-	-	0	-	-
Total Assets	74.65	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	12.29	5.63	5.05	4.48	5.83	6.22
Accrued Expenses	2.2	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	0.76	0.41	0.73	0.72	0.67	0.78
Current Income Taxes Payable	2.1	1.66	1.12	1.42	0.87	0.06
Current Unearned Revenue	7.11	7.16	4.03	3.13	1.82	1.38
Other Current Liabilities	4.22	0	-	-0	1.98	1.77
Total Current Liabilities	28.68	19.99	14.7	13.38	11.59	10.47
Long-Term Debt	-	-	0.28	0.88	1.12	1.72
Long-Term Leases	5.36	0.25	0.54	1.27	1.76	1.56
Long-Term Unearned Revenue	7.12	5.61	4.94	3.43	2.3	1.57
Other Long-Term Liabilities	-	0	0	-	0	0
Total Liabilities	41.16	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	Sep 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	15.52	14.78	13.12	12.42	12.95	14.48
Retained Earnings	17.83	15.45	14.87	17.02	14.27	8.33
Comprehensive Income & Other	-0.06	-0.16	0.29	0.41	0.19	0.13
Shareholders' Equity	33.49	30.26	28.45	30.05	27.61	23.15
Total Liabilities & Equity	74.65	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6.12	0.97	2.05	3.43	3.98	4.32
Net Cash (Debt)	1.38	6.36	5.93	5.89	1.68	5.06
Net Cash Growth	73.31%	7.39%	0.56%	249.94%	-66.71%	-
Net Cash Per Share	0.01	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	29.67	27.05	27.13	28.52	26.35	20.15
Book Value Per Share	0.34	0.31	0.29	0.31	0.29	0.24
Tangible Book Value	32.79	29.62	28.11	28.71	26.66	22.25
Tangible Book Value Per Share	0.33	0.30	0.29	0.30	0.28	0.23
Machinery	-	9.27	6.84	5.73	3.81	3.11

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 1, 2026

Data Sources Report a data error