Smart Sand, Inc. (SND)

Smart Sand Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	10.2	22.55	1.55	6.07	5.51	25.59
Cash & Short-Term Investments	10.2	22.55	1.55	6.07	5.51	25.59
Cash Growth	137.53%	1351.16%	-74.41%	10.20%	-78.47%	118.23%
Accounts Receivable	45.78	30.52	46.29	25.79	35.83	19.37
Other Receivables	-	2.15	0.83	0.81	4.97	12.75
Receivables	45.78	32.67	47.12	26.61	40.8	32.12
Inventory	31.64	31.08	25.04	26.82	20.19	15.02
Prepaid Expenses	4.98	1.84	1.81	2.4	1.44	1.14
Other Current Assets	-	-	-	-	0.19	-
Total Current Assets	92.59	88.14	75.53	61.9	68.11	73.86
Property, Plant & Equipment	226.39	223.27	236.56	255.45	262.34	271.76
Other Intangible Assets	3.9	4.29	5.08	5.88	6.67	7.46
Other Long-Term Assets	24.19	24.31	24.38	23.07	22.89	20.94
Total Assets	347.06	340.01	341.55	346.3	360	374.02

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	16.43	9.43	16.99	16.04	14.44	8.48
Accrued Expenses	20.65	17.38	11.42	9.64	12.83	11.68
Current Portion of Long-Term Debt	5.9	4.12	3.32	15.47	5.82	7.01
Current Portion of Leases	10.12	9.01	10.29	10.77	11.27	9.15
Current Income Taxes Payable	-	-	0.85	0.87	-	2.33
Current Unearned Revenue	1.58	9.84	0.05	1.15	6.96	9.84
Other Current Liabilities	0.18	0.16	0.29	0.52	0.6	0.06
Total Current Liabilities	54.86	49.94	43.21	54.47	51.92	48.55
Long-Term Debt	8.58	8.59	8.82	2.91	9.35	15.12
Long-Term Leases	18.77	14.46	14.8	14.6	18.1	23.92
Long-Term Unearned Revenue	-	-	-	-	-	6.43
Long-Term Deferred Tax Liabilities	3.16	4.19	9.32	12.1	18.24	22.43
Other Long-Term Liabilities	23.6	23.14	21.59	19.96	18.93	16.4
Total Liabilities	108.97	100.32	97.74	104.03	116.53	132.86

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.04	0.04	0.04	0.04	0.04	0.04
Additional Paid-In Capital	190.74	189.03	185.26	181.97	178.39	174.49
Retained Earnings	70.08	68.07	73.24	74.54	69.89	70.59
Treasury Stock	-22.71	-17.39	-14.67	-14.25	-5.08	-4.54
Comprehensive Income & Other	-0.05	-0.05	-0.06	-0.04	0.23	0.57
Shareholders' Equity	238.1	239.7	243.81	242.27	243.47	241.16
Total Liabilities & Equity	347.06	340.01	341.55	346.3	360	374.02

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	43.36	36.18	37.22	43.75	44.54	55.2
Net Cash (Debt)	-33.17	-13.63	-35.67	-37.68	-39.03	-29.61
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.82	-0.34	-0.91	-0.97	-0.92	-0.71
Filing Date Shares Outstanding	42.4	43.54	42.88	43.01	45.83	44.81
Total Common Shares Outstanding	38.96	38.94	39.07	38.49	43.09	41.79
Working Capital	37.73	38.2	32.32	7.44	16.2	25.31
Book Value Per Share	6.11	6.15	6.24	6.29	5.65	5.77
Tangible Book Value	234.2	235.41	238.73	236.39	236.8	233.7
Tangible Book Value Per Share	6.01	6.04	6.11	6.14	5.50	5.59
Land	40.63	40.63	40.63	40.52	40.43	35.65
Machinery	317.73	310.23	299.47	290.59	270.6	262.51
Construction In Progress	3.69	2.54	3.22	6.27	10.42	9.57

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: May 12, 2026

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

Update frequency:

Quarterly

Last checked:

Aug 27, 2026

Data Sources Report a data error