PN Smart Energy Limited (PN)

PN Smart Energy Balance Sheet

Financials in millions USD. Fiscal year is October - September.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	7.63	11.47	5.17	5.93	4.3	1.65
Cash & Short-Term Investments	7.63	11.47	5.17	5.93	4.3	1.65
Cash Growth	-33.51%	122.07%	-12.87%	38.02%	160.76%	-
Accounts Receivable	8.74	9.05	10.66	6.46	0.78	0.16
Other Receivables	3.54	4.66	2.55	4.74	7.11	0.77
Total Trade Receivables	12.28	13.7	13.21	11.2	7.9	0.94
Inventory	5.54	4.28	2.6	4.03	9	5.83
Other Current Assets	9.41	5.14	4.46	6.08	11.07	17.44
Total Current Assets	34.87	34.59	25.43	27.24	32.27	25.86
Net Property, Plant & Equipment	4.85	2.47	0.64	0.65	0.58	0.1
Other Intangible Assets	1.44	1.51	1.74	1.71	-	-
Long-Term Investments	17.67	6.89	-	-	-	-
Other Long-Term Assets	0.09	0.03	4.14	-	-	-
Total Assets	58.92	45.49	31.95	29.6	32.85	25.96

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Accounts Payable	5.95	4.6	1.82	2.76	3.42	3.53
Accrued Expenses	4.6	4.39	4.13	3.59	2.02	1.18
Short-Term Debt	2.75	2.13	-	1.02	0.84	0.53
Current Portion of Long-Term Debt	1.89	2	2.36	1.6	1.27	-
Current Portion of Leases	0.56	0.39	0.08	0.16	0.15	0.01
Unearned Revenue	6.07	7.5	4.35	2.31	8.88	3.49
Other Current Liabilities	1.4	0.71	0.02	0.28	0.33	2.09
Total Current Liabilities	23.22	21.72	12.76	11.72	16.91	10.84
Long-Term Debt	0.15	0.04	0.43	0.76	-	-
Long-Term Leases	2.36	1.25	-	0.08	0.24	-
Total Long-Term Liabilities	2.51	1.3	0.43	0.84	0.24	-
Total Liabilities	25.73	23.02	13.19	12.57	17.15	10.84

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Common Stock	0.01	0	0	0	0.05	0.05
Additional Paid-in Capital	26.07	8.46	2.03	2.03	1.99	1.99
Accumulated Other Comprehensive Income	0.23	-0.13	0.11	-0.55	-0.14	1.32
Retained Earnings	4.14	11.55	14.28	13.8	12.7	11.09
Total Common Shareholders' Equity	30.44	19.88	16.42	15.29	14.6	14.44
Minority Interest	2.75	2.59	2.34	1.75	1.09	0.68
Shareholders' Equity	33.19	22.48	18.76	17.03	15.69	15.12
Total Liabilities & Equity	58.92	45.49	31.95	29.6	32.85	25.96

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Total Debt	7.7	5.82	2.88	3.63	2.51	0.54
Net Cash (Debt)	-0.07	5.66	2.29	2.3	1.79	1.1
Net Cash Growth	-	146.87%	-0.56%	29.03%	61.74%	-
Net Cash Per Share	-0.04	4.33	1.83	1.84	1.43	0.04
Book Value	30.44	19.88	16.42	15.29	14.6	14.44
Book Value Per Share	17.58	15.20	13.14	12.23	11.68	0.58
Tangible Book Value	29	18.38	14.68	13.58	14.6	14.44
Tangible Book Value Per Share	16.75	14.05	11.74	10.86	11.68	0.58

SEC Filings: 10-K · 10-Q

Data Source: Fiscal.ai Last updated: Aug 4, 2026

Financial data is provided by Fiscal.ai and updates within minutes after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 10, 2026

Data Sources Report a data error