A-Smart Holdings Balance Sheet

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

Millions SGD. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Cash & Equivalents	1.71	2.86	6.52	7.05	6	7.51
Short-Term Investments	-	0.1	0.09	0.05	0.76	0.41
Trading Asset Securities	0.05	0.05	0.05	0.05	0.05	0.04
Cash & Short-Term Investments	1.76	3	6.65	7.15	6.81	7.96
Cash Growth	-64.93%	-54.91%	-6.91%	4.93%	-14.45%	-17.61%
Accounts Receivable	1.34	1.42	1.69	2.01	1.23	0.75
Other Receivables	2.89	0.7	0.74	0.75	1.11	0.91
Receivables	4.23	2.12	2.43	2.76	2.34	1.66
Inventory	31.59	29.28	22.08	12.06	7.7	7.55
Prepaid Expenses	-	0.13	0.26	0.14	0.12	0.04
Other Current Assets	-	2.73	2.75	2.86	0.18	0.58
Total Current Assets	37.58	37.25	34.17	24.96	17.15	17.78
Property, Plant & Equipment	0.54	0.86	1.65	2.37	1.14	1.87
Long-Term Investments	0.76	0.8	0.84	0.89	1.51	1.46
Total Assets	38.87	38.9	36.66	28.22	19.8	21.11
Accounts Payable	11.47	5.14	0.27	0.55	0.08	0.16
Accrued Expenses	-	0.45	0.5	0.28	0.38	0.29
Short-Term Debt	-	4.79	4.66	3.3	0.35	0.34
Current Portion of Leases	0.02	0.34	0.6	0.59	0.28	0.48
Current Income Taxes Payable	-	-	-	-	-	0.02
Other Current Liabilities	0.6	0.66	0.41	0.39	1.31	0.88
Total Current Liabilities	12.08	11.38	6.44	5.11	2.4	2.16
Long-Term Leases	1.76	1.7	2.42	2.97	2.35	2.9
Other Long-Term Liabilities	0.03	0.03	0.03	0.03	0.03	0.03
Total Liabilities	13.88	13.1	8.9	8.11	4.78	5.09
Common Stock	161.22	161.22	161.22	152.64	147.36	147.36
Retained Earnings	-134.94	-134.67	-133.42	-132.5	-132.61	-131.51
Comprehensive Income & Other	-1.36	-0.84	-0.13	-0.18	0.12	-0.01
Total Common Equity	24.92	25.71	27.67	19.97	14.87	15.84
Minority Interest	0.08	0.09	0.1	0.14	0.15	0.19
Shareholders' Equity	25	25.8	27.77	20.11	15.02	16.03
Total Liabilities & Equity	38.87	38.9	36.66	28.22	19.8	21.11
Total Debt	1.78	6.82	7.68	6.86	2.98	3.71
Net Cash (Debt)	-0.02	-3.82	-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	25.5	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	24.92	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	-	7.09	7.08	7.06	7.19	7.45

Updated Jul 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.