Smartoptics Group AS (SMOPF)

Smartoptics Group AS Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3.06	7.97	9.32	5.66	9.38	4.63
Cash & Short-Term Investments	3.06	7.97	9.32	5.66	9.38	4.63
Cash Growth	-39.79%	-14.47%	64.68%	-39.66%	102.57%	120.90%
Accounts Receivable	19.82	19.86	16.95	15.92	7.81	6.11
Other Receivables	-	-	-	-	-	1.48
Receivables	19.82	19.86	16.95	15.92	7.81	7.59
Inventory	16.78	12.62	14.2	15.42	12.1	8.11
Other Current Assets	1.48	1.38	1.42	0.94	1.33	-
Total Current Assets	41.15	41.83	41.89	37.94	30.62	20.33
Property, Plant & Equipment	4.53	4.21	4.71	4.17	3.69	0.78
Other Intangible Assets	2.7	1.91	1.34	0.94	0.9	-
Long-Term Deferred Tax Assets	1.57	0.96	1.07	1.33	3.25	4.09
Long-Term Deferred Charges	-	-	-	-	-	0.96
Other Long-Term Assets	-	-	0	-	-	0.07
Total Assets	49.94	48.91	49.01	44.37	38.47	26.23
Accounts Payable	7.71	5.05	4.48	5.83	6.22	4.02
Accrued Expenses	0.37	3.27	3.07	-	-	0.85
Current Portion of Long-Term Debt	-	0.5	0.56	0.42	0.26	3.25
Current Portion of Leases	0.72	0.73	0.72	0.67	0.78	-
Current Income Taxes Payable	0.25	1.12	1.42	0.87	0.06	0.19
Current Unearned Revenue	5.71	4.03	3.13	1.82	1.38	0.98
Other Current Liabilities	3.41	-	-0	1.98	1.77	1.58
Total Current Liabilities	18.16	14.7	13.38	11.59	10.47	10.85
Long-Term Debt	0.06	0.28	0.88	1.12	1.72	2.24
Long-Term Leases	0.35	0.54	1.27	1.76	1.56	-
Long-Term Unearned Revenue	4.97	4.94	3.43	2.3	1.57	1.31
Other Long-Term Liabilities	0	0	-	0	0	-
Total Liabilities	23.55	20.45	18.96	16.77	15.32	14.4
Common Stock	0.19	0.17	0.19	0.2	0.22	0.21
Additional Paid-In Capital	14.75	13.12	12.42	12.95	14.48	4.34
Retained Earnings	11.18	14.87	17.02	14.27	8.33	-
Comprehensive Income & Other	0.27	0.29	0.41	0.19	0.13	7.28
Shareholders' Equity	26.39	28.45	30.05	27.61	23.15	11.83
Total Liabilities & Equity	49.94	48.91	49.01	44.37	38.47	26.23
Total Debt	1.13	2.05	3.43	3.98	4.32	5.48
Net Cash (Debt)	1.94	5.93	5.89	1.68	5.06	-0.85
Net Cash Growth	-32.91%	0.56%	249.94%	-66.71%	-	-
Net Cash Per Share	0.02	0.06	0.06	0.02	0.05	-0.01
Filing Date Shares Outstanding	98.05	98.05	96.29	96.29	96.29	63.57
Total Common Shares Outstanding	98.05	98.05	96.29	96.29	96.29	63.57
Working Capital	22.98	27.13	28.52	26.35	20.15	9.48
Book Value Per Share	0.27	0.29	0.31	0.29	0.24	0.19
Tangible Book Value	23.7	26.54	28.71	26.66	22.25	11.83
Tangible Book Value Per Share	0.24	0.27	0.30	0.28	0.23	0.19
Machinery	-	6.84	5.73	3.81	3.11	2.14

Updated Feb 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.