Smart Digital Group Balance Sheet

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

Millions USD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022
Cash & Equivalents	0.25	0.06	0.14	0.12
Cash & Short-Term Investments	0.25	0.06	0.14	0.12
Cash Growth	334.88%	-60.02%	18.75%	-
Accounts Receivable	10.6	10.21	9.12	2.92
Other Receivables	0.43	0.01	-	0.82
Receivables	11.03	10.22	9.72	3.75
Prepaid Expenses	0	-	0.19	0.27
Other Current Assets	0.54	2.85	-	-
Total Current Assets	11.82	13.13	10.05	4.14
Property, Plant & Equipment	0.19	0.29	0.44	0.06
Long-Term Deferred Tax Assets	0.56	0.1	0.2	0.21
Other Long-Term Assets	2	-	-	-
Total Assets	14.56	13.53	10.69	4.41
Accounts Payable	3.6	5.24	4.39	0.91
Accrued Expenses	0.31	0.28	0.05	0
Short-Term Debt	0.05	0	0.01	0
Current Portion of Leases	0.07	0.1	0.11	0.01
Current Income Taxes Payable	1.49	1.28	1.05	0.66
Current Unearned Revenue	0.01	0.04	0.15	0.16
Other Current Liabilities	0.01	0.01	-	-
Total Current Liabilities	5.53	6.94	5.76	1.74
Long-Term Leases	0.07	0.2	0.32	0.06
Total Liabilities	5.6	7.15	6.08	1.8
Common Stock	0.03	0.03	0.03	0.03
Additional Paid-In Capital	40.43	-	-	-
Retained Earnings	-31.52	6.32	4.63	2.63
Comprehensive Income & Other	0.03	0.03	-0.05	-0.05
Shareholders' Equity	8.96	6.38	4.61	2.61
Total Liabilities & Equity	14.56	13.53	10.69	4.41
Total Debt	0.19	0.3	0.44	0.07
Net Cash (Debt)	0.06	-0.25	-0.3	0.05
Net Cash Per Share	0.00	-0.01	-0.01	0.00
Filing Date Shares Outstanding	31.73	25	25	25
Total Common Shares Outstanding	31.73	25	25	25
Working Capital	6.29	6.19	4.29	2.4
Book Value Per Share	0.28	0.26	0.18	0.10
Tangible Book Value	8.96	6.38	4.61	2.61
Tangible Book Value Per Share	0.28	0.26	0.18	0.10
Machinery	0.09	0.04	0.04	0

Source: S&P Capital IQ. Standard template. Financial Sources.