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	4.88	9.34	5.17	5.64	3.45	1.65
Short-Term Investments	0.12	0.21	0.14	0.03	0	-
Cash & Short-Term Investments	5	9.55	5.3	5.67	3.45	1.65
Cash Growth	-49.60%	80.04%	-6.54%	64.35%	109.55%	-
Accounts Receivable	9.1	9.52	10.89	7.05	1.27	0.73
Other Receivables	1.04	0.94	0.58	0.41	-	-
Receivables	16.16	14.64	13.79	11.61	7.9	0.94
Inventory	5.54	4.28	2.6	4.03	9	5.83
Restricted Cash	2.75	2.13	-	0.29	0.84	-
Other Current Assets	5.42	3.99	3.74	5.63	11.07	17.44
Total Current Assets	34.87	34.59	25.43	27.24	32.27	25.86
Property, Plant & Equipment	4.85	2.47	0.64	0.65	0.58	0.1
Long-Term Investments	17.67	6.89	-	-	-	-
Other Intangible Assets	1.44	1.51	1.74	1.71	-	-
Long-Term Deferred Tax Assets	0.09	0.03	-	-	-	-
Other Long-Term Assets	-	-	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	8.33	6.44	1.32	3.52	4.02	2.6
Accrued Expenses	2.16	2.01	1.78	1.38	0.44	0.33
Short-Term Debt	-	-	-	-	1.6	2.56
Current Portion of Long-Term Debt	1.89	2	2.36	1.6	-	-
Current Portion of Leases	0.56	0.39	0.08	0.16	0.15	0.01
Current Income Taxes Payable	2.63	2.55	2.5	2.33	1.69	0.98
Current Unearned Revenue	6.07	7.5	4.35	2.31	8.88	3.49
Other Current Liabilities	1.59	0.83	0.36	0.42	0.13	0.86
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 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	0.05
Additional Paid-In Capital	26.07	8.46	2.03	2.03	2.03	1.99
Retained Earnings	4.14	11.55	14.28	13.8	12.7	11.09
Comprehensive Income & Other	0.23	-0.13	0.11	-0.55	-0.14	1.32
Total Common 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	4.95	3.69	2.88	2.6	1.99	2.58
Net Cash (Debt)	0.05	5.86	2.43	3.07	1.46	-0.93
Net Cash Growth	-98.97%	141.41%	-20.96%	110.47%	-	-
Net Cash Per Share	0.03	4.48	1.94	2.46	1.17	-0.04
Filing Date Shares Outstanding	2.54	2.34	1.35	1.25	25	25
Total Common Shares Outstanding	2.54	1.35	1.25	1.25	25	25
Working Capital	11.65	12.87	12.67	15.52	15.36	15.02
Book Value Per Share	11.99	14.73	13.14	12.23	0.58	0.58
Tangible Book Value	29	18.38	14.68	13.58	14.6	14.44
Tangible Book Value Per Share	11.43	13.61	11.74	10.86	0.58	0.58
Machinery	2.43	1.23	0.77	0.53	0.24	0.09

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 31, 2026

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