Smart Agro - Limited (TLV:SMAG)

Smart Agro - Balance Sheet

Financials in millions ILS. 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	0.34	1.63	1.05	1.22	15.43	16.54
Short-Term Investments	8.17	7.8	8.84	8.74	8.62	-
Cash & Short-Term Investments	8.51	9.43	9.89	9.96	24.05	16.54
Cash Growth	20.82%	-4.61%	-0.68%	-58.59%	45.38%	-
Other Receivables	0.27	0.41	0.26	8.65	0.21	0.49
Receivables	0.27	0.41	0.26	8.65	0.21	0.49
Other Current Assets	-	0.11	-	-	-	-
Total Current Assets	8.78	9.95	10.15	18.61	24.26	17.03
Long-Term Investments	15.2	22.91	30.79	41.4	27.84	6.84
Total Assets	23.98	32.86	40.93	60.01	52.1	23.87
Accounts Payable	-	-	0.07	0.02	0.02	-
Accrued Expenses	1.26	0.29	0.77	0.44	0.7	0.69
Other Current Liabilities	-	0.44	-	-	-	-
Total Current Liabilities	1.26	0.72	0.84	0.45	0.72	0.69
Long-Term Deferred Tax Liabilities	-	-	-	0.2	0.29	-
Other Long-Term Liabilities	-	0.73	1.38	2.48	1.76	-
Total Liabilities	1.26	1.46	2.22	3.14	2.77	0.69
Common Stock	58.42	57.56	51.76	51.76	43.85	23.53
Retained Earnings	-36.23	-27.38	-14.13	4.26	4.72	-0.83
Comprehensive Income & Other	0.52	1.23	1.08	0.86	0.76	0.48
Shareholders' Equity	22.72	31.41	38.71	56.87	49.33	23.18
Total Liabilities & Equity	23.98	32.86	40.93	60.01	52.1	23.87
Net Cash (Debt)	8.51	9.43	9.89	9.96	24.05	16.54
Net Cash Growth	20.82%	-4.61%	-0.68%	-58.59%	45.38%	-
Net Cash Per Share	2.02	3.74	4.59	10.56	46.95	53.39
Filing Date Shares Outstanding	4.22	4.19	2.15	2.15	0.51	2.47
Total Common Shares Outstanding	4.22	4.19	2.15	2.15	0.51	2.47
Working Capital	7.52	9.23	9.3	18.15	23.54	16.34
Book Value Per Share	5.39	7.50	17.97	26.40	96.31	9.38
Tangible Book Value	22.72	31.41	38.71	56.87	49.33	23.18
Tangible Book Value Per Share	5.39	7.50	17.97	26.40	96.31	9.38

Source: S&P Global Market Intelligence. Standard template. Financial Sources.