A-Smart Holdings Ltd. (SGX:BQC)

A-Smart Holdings Balance Sheet

Financials in millions SGD. Fiscal year is August - July.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	2.86	6.52	7.05	6	7.51
Short-Term Investments	0.77	0.09	0.05	0.76	0.41
Trading Asset Securities	0.05	0.05	0.05	0.05	0.04
Cash & Short-Term Investments	3.67	6.65	7.15	6.81	7.96
Cash Growth	-44.85%	-6.91%	4.93%	-14.45%	-17.61%
Accounts Receivable	1.42	1.69	2.01	1.23	0.75
Other Receivables	2.05	0.74	0.75	1.11	0.91
Receivables	3.47	2.43	2.76	2.34	1.66
Inventory	29.28	22.08	12.06	7.7	7.55
Prepaid Expenses	0.16	0.26	0.14	0.12	0.04
Other Current Assets	0.69	2.75	2.86	0.18	0.58
Total Current Assets	37.25	34.17	24.96	17.15	17.78
Property, Plant & Equipment	0.86	1.65	2.37	1.14	1.87
Long-Term Investments	0.8	0.84	0.89	1.51	1.46
Total Assets	38.9	36.66	28.22	19.8	21.11
Accounts Payable	5.19	0.31	0.55	0.08	0.16
Accrued Expenses	0.4	0.46	0.28	0.38	0.29
Short-Term Debt	5.18	4.66	3.3	0.35	0.34
Current Portion of Leases	0.34	0.6	0.59	0.28	0.48
Current Income Taxes Payable	-	-	-	-	0.02
Other Current Liabilities	0.27	0.41	0.39	1.31	0.88
Total Current Liabilities	11.38	6.44	5.11	2.4	2.16
Long-Term Leases	1.7	2.42	2.97	2.35	2.9
Other Long-Term Liabilities	0.03	0.03	0.03	0.03	0.03
Total Liabilities	13.1	8.9	8.11	4.78	5.09
Common Stock	161.22	161.22	152.64	147.36	147.36
Retained Earnings	-134.67	-133.42	-132.5	-132.61	-131.51
Comprehensive Income & Other	-0.84	-0.13	-0.18	0.12	-0.01
Total Common Equity	25.71	27.67	19.97	14.87	15.84
Minority Interest	0.09	0.1	0.14	0.15	0.19
Shareholders' Equity	25.8	27.77	20.11	15.02	16.03
Total Liabilities & Equity	38.9	36.66	28.22	19.8	21.11
Total Debt	7.22	7.68	6.86	2.98	3.71
Net Cash (Debt)	-3.55	-1.03	0.28	3.83	4.25
Net Cash Growth	-	-	-92.60%	-9.91%	-25.56%
Net Cash Per Share	-0.01	-0.00	0.00	0.03	0.03
Filing Date Shares Outstanding	268.31	268.31	178.87	149.06	149.06
Total Common Shares Outstanding	268.31	268.31	178.87	149.06	149.06
Working Capital	25.88	27.73	19.85	14.75	15.62
Book Value Per Share	0.10	0.10	0.11	0.10	0.11
Tangible Book Value	25.71	27.67	19.97	14.87	15.84
Tangible Book Value Per Share	0.10	0.10	0.11	0.10	0.11
Machinery	-	7.08	7.06	7.19	7.45

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.