Smartoptics Group ASA (OSL:SMOP)
Norway · Delayed Price · Currency is NOK 56.00
-1.00 (-1.75%)
Oct 30, 2026, 4:26 PM CET
Smartoptics Group ASA Cash Flow Statement
Financials in millions USD. Fiscal year is January - December.
Millions USD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Net Income | 10.56 | 4.68 | 4.04 | 7.47 | 6.79 | 3.53 |
Depreciation & Amortization | 2.8 | 2.47 | 1.98 | 1.58 | 1.21 | 1.23 |
Other Amortization | 0.71 | 0.47 | 0.32 | 0.28 | 0.32 | 0.41 |
Asset Writedown & Restructuring Costs | - | - | - | - | 0.01 | - |
Other Operating Activities | 1.57 | 0.24 | 0.43 | 2.36 | 2.22 | 0.93 |
Change in Accounts Receivable | -6.62 | 1.15 | -2.91 | -1.04 | -8.1 | -1.71 |
Change in Inventory | -2.8 | -6.05 | 1.58 | 1.23 | -3.33 | -4 |
Change in Accounts Payable | 6.28 | 0.58 | 0.57 | -1.35 | -0.38 | 2.2 |
Change in Unearned Revenue | 3.1 | 3.81 | 2.41 | 2.45 | 1.16 | 0.68 |
Change in Other Net Operating Assets | 1.88 | 1.16 | -2.02 | -1.12 | 0.19 | -1.85 |
Operating Cash Flow | 17.49 | 8.5 | 6.39 | 11.85 | 0.09 | 1.41 |
Operating Cash Flow Growth | 805.02% | 33.05% | -46.12% | 12925.27% | -93.54% | 12.17% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Capital Expenditures | -3.08 | -1.45 | -1.73 | -1.76 | -1.12 | -1.17 |
Sale (Purchase) of Intangibles | -1.22 | -1.27 | -1.04 | -0.72 | -0.46 | -0.34 |
Other Investing Activities | -0 | - | - | - | - | 0.05 |
Investing Cash Flow | -4.31 | -2.72 | -2.77 | -2.48 | -1.58 | -1.46 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Long-Term Debt Issued | - | - | - | 0.56 | - | - |
Long-Term Debt Repaid | - | -1.41 | -1.24 | -1.32 | -0.98 | -3.1 |
Lease Payments | -0.96 | -0.85 | -0.72 | - | - | - |
Total Debt Repaid | -1.74 | -1.41 | -1.24 | -1.32 | -0.98 | -3.1 |
Net Debt Issued (Repaid) | -1.74 | -1.41 | -1.24 | -0.77 | -0.98 | -3.1 |
Issuance of Common Stock | - | - | 2.11 | - | - | 10.09 |
Common Dividends Paid | -6.31 | -5.66 | -4.45 | -4.39 | - | -2.14 |
Other Financing Activities | -0.34 | -0.24 | -0.31 | -0.37 | -0.15 | 0.09 |
Financing Cash Flow | -8.38 | -7.31 | -3.89 | -5.53 | -1.13 | 4.94 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Foreign Exchange Rate Adjustments | 1.05 | 0.9 | -1.08 | -0.18 | -1.1 | -0.13 |
Net Cash Flow | 5.85 | -0.64 | -1.35 | 3.66 | -3.72 | 4.76 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Free Cash Flow | 14.4 | 7.05 | 4.66 | 10.09 | -1.03 | 0.24 |
Free Cash Flow Growth | 2292.36% | 51.27% | -53.85% | - | - | -68.01% |
Free Cash Flow Margin | 13.18% | 9.36% | 8.41% | 17.26% | -1.80% | 0.53% |
Free Cash Flow Per Share | 0.15 | 0.07 | 0.05 | 0.10 | -0.01 | 0.00 |
Levered Free Cash Flow | 9.06 | 4.26 | 1.47 | 6.13 | -4.34 | -1.05 |
Unlevered Free Cash Flow | 9.58 | 4.4 | 1.66 | 6.28 | -4.2 | -0.94 |
Free Cash Flow After Leases | 13.44 | 6.2 | 3.94 | 10.09 | -1.03 | 0.24 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 Interest Paid | 0.34 | 0.24 | 0.31 | 0.24 | 0.15 | 0.08 |
Cash Income Tax Paid | 1.96 | 1.3 | 1.21 | - | - | - |
Change in Working Capital | 1.84 | 0.64 | -0.38 | 0.16 | -10.46 | -4.69 |