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SMART (0306)

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0.150
+0.010+7.14%

15min DelayMarket Closed Apr 24 16:58 CST

55.48MMarket Cap50.00P/E (TTM)

Earnings

Revenue Breakdown

Financial Indicators

Income Statement

Balance Sheet

Cash Flow

0306 SMART

Quarterly+Annual

YOY

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(FY)Dec 31, 2025

(Q4)Dec 31, 2025

(Q3)Sep 30, 2025

(Q2)Jun 30, 2025

(Q1)Mar 31, 2025

(FY)Dec 31, 2024

(Q4)Dec 31, 2024

(Q3)Sep 30, 2024

(Q2)Jun 30, 2024

(FY)Dec 31, 2023

Assets

Current assets

Cash, cash equivalents and short term investments

24.79%9.36M

-4.72%11.45M

50.52%11.67M

--9.34M

29.79%7.5M

--7.5M

--12.02M

--7.75M

14.29%5.78M

-Cash and cash equivalents

24.79%9.36M

-4.72%11.45M

50.52%11.67M

--9.34M

29.79%7.5M

--7.5M

--12.02M

--7.75M

14.29%5.78M

-Including:Cash

----

29.79%7.5M

--7.5M

----

14.29%5.78M

Receivables

-11.44%26.54M

-20.03%26.33M

-1.82%28.92M

--36.55M

-0.87%29.97M

--29.97M

--32.92M

--29.45M

19.59%30.24M

-Accounts receivable

-7.26%26.54M

-21.94%24.75M

-2.12%27.41M

--35.22M

-1.13%28.62M

--28.62M

--31.7M

--28.01M

14.65%28.95M

-Gross accounts receivable

----

0.30%29.44M

--29.44M

----

14.88%29.35M

-Bad debt provision

----

-101.67%-820.56K

---820.56K

----

-33.41%-406.89K

-Other receivables

----

29.53%1.58M

4.02%1.5M

--1.33M

4.84%1.35M

--1.35M

--1.22M

--1.44M

3,298.11%1.29M

Inventory

9.28%26.35M

16.94%26.84M

-2.46%23.98M

--23.8M

-4.52%24.11M

--24.11M

--22.95M

--24.58M

6.34%25.25M

Prepaid assets

----

108.42%2.45M

--2.45M

----

17.02%1.18M

Restricted cash

----

4,364.89%6.43M

--6.43M

----

--144K

Tax assets-Current

52.18%2.12M

6.69%1.72M

80.09%1.62M

--1.49M

281.37%1.39M

--1.39M

--1.62M

--899K

-47.72%365.45K

Total current assets

-10.42%64.37M

-4.56%66.34M

5.58%66.18M

--71.18M

14.15%71.86M

--71.86M

--69.51M

--62.68M

12.84%62.95M

Non current assets

Net PPE

15.92%91.19M

10.88%86.46M

12.35%87.07M

--78.01M

7.73%78.67M

--78.67M

--77.98M

--77.49M

67.69%73.03M

-Gross PP&E

----

9.18%99.75M

--99.75M

----

51.38%91.35M

-Accumulated depreciation

----

-15.00%-21.08M

---21.08M

----

-9.11%-18.33M

Total investment

--1.11M

--1.4M

----

--0

----

--0

-Long-term equity investment

--1.11M

--1.4M

----

--0

----

--0

Goodwill and other intangible assets

-13.33%130K

-12.90%135K

-12.50%140K

--145K

-11.76%150K

--150K

--155K

--160K

-10.53%170K

-Other intangible assets

----

-11.76%150K

--150K

----

-10.53%170K

Deferred tax assets-non current

-6.77%6.94M

13.27%8.35M

20.46%8.49M

--8.42M

5,219.45%7.44M

--7.44M

--7.38M

--7.05M

2.91%139.96K

Total non current assets

15.19%99.37M

12.67%96.35M

12.98%95.69M

--86.58M

17.63%86.26M

--86.26M

--85.51M

--84.7M

67.15%73.34M

Total assets

3.55%163.74M

4.95%162.68M

9.83%161.88M

--157.75M

16.02%158.12M

--158.12M

--155.01M

--147.38M

36.75%136.29M

Liabilities

Current liabilities

Financial liabilities

24.62%4.87M

34.69%3.58M

29.32%3.98M

--2.45M

-9.43%3.91M

--3.91M

--2.66M

--3.08M

15.50%4.31M

-Current debt and capital lease obligation

24.62%4.87M

34.69%3.58M

29.32%3.98M

--2.45M

-9.43%3.91M

--3.91M

--2.66M

--3.08M

15.50%4.31M

-Including:Current debt

26.74%4.68M

34.93%3.35M

31.85%3.73M

--2.24M

-8.74%3.69M

--3.69M

--2.48M

--2.83M

13.89%4.05M

-Including:Current capital Lease obligation

-11.62%191K

31.25%231K

0.80%253K

--216K

-19.79%216.11K

--216.11K

--176K

--251K

46.42%269.41K

Payables

50.67%21.65M

-12.52%19M

1.92%20.62M

--16.76M

-24.41%14.37M

--14.37M

--21.72M

--20.24M

3.03%19.01M

-accounts payable

99.67%21.64M

-9.81%19.56M

1.82%20.53M

--16.48M

-11.84%10.84M

--10.84M

--21.69M

--20.16M

26.49%12.3M

-Total tax payable

-99.09%1K

-1,846.88%-559K

31.51%96K

--278K

-72.79%109.49K

--109.49K

--32K

--73K

26.93%402.37K

-Other payable

----

-45.83%3.42M

--3.42M

----

-25.00%6.31M

Accrued and deferred income

-79.12%2.11M

-5.45%1.86M

-28.14%1.08M

--2.05M

57.58%10.12M

--10.12M

--1.97M

--1.5M

29.70%6.42M

Current liabilities

0.83%28.63M

-7.23%24.44M

3.50%25.69M

--21.26M

-4.54%28.39M

--28.39M

--26.34M

--24.82M

9.61%29.74M

Non current liabilities

Non current financial liabilities

19.27%18.07M

27.17%20.24M

88.37%20.03M

--20.25M

-59.25%15.15M

--15.15M

--15.91M

--10.63M

209.47%37.18M

-Long term debt and capital lease obligation

19.27%18.07M

27.17%20.24M

88.37%20.03M

--20.25M

-59.25%15.15M

--15.15M

--15.91M

--10.63M

209.47%37.18M

-Including:Long term debt

17.64%17.44M

23.50%19.62M

82.44%19.35M

--19.99M

-60.00%14.83M

--14.83M

--15.89M

--10.61M

212.23%37.06M

-Including:Long term capital lease obligation

93.89%627K

2,458.33%614K

2,414.81%679K

--254K

182.57%323.38K

--323.38K

--24K

--27K

-19.97%114.44K

Non current deferred liabilities

12.00%3.06M

37.86%3.76M

31.67%3.76M

--3.62M

496.42%2.73M

--2.73M

--2.85M

11.73%458.11K

Non current accrued and deferred income

-6.61%414K

-5.61%421K

199.30%428K

--436K

210.66%443.32K

--443.32K

--446K

--143K

-0.21%142.7K

Total non current liabilities

17.56%21.54M

27.93%24.41M

77.66%24.22M

--24.3M

-51.49%18.32M

--18.32M

--19.08M

--13.63M

200.63%37.78M

Total liabilities

7.39%50.17M

7.54%48.85M

29.79%49.9M

--45.56M

-30.81%46.72M

--46.72M

--45.42M

--38.45M

70.07%67.52M

Shareholders'equity

Share capital

-0.00%91.33M

0.00%91.33M

--91.33M

76.31%91.33M

--91.33M

0.00%51.8M

-common stock

-0.00%91.33M

0.00%91.33M

--91.33M

76.31%91.33M

--91.33M

0.00%51.8M

Retained earnings

2.11%50.41M

6.55%50.64M

6.65%49.97M

--50.16M

15.60%49.37M

--49.37M

--47.53M

--46.85M

26.24%42.7M

Other reserves

-0.00%-29.25M

0.00%-29.25M

---29.25M

-13.46%-29.25M

---29.25M

0.00%-25.78M

Total stockholders'equity

0.93%112.48M

2.84%112.71M

2.86%112.04M

--112.24M

62.16%111.44M

--111.44M

--109.6M

--108.92M

14.83%68.72M

Noncontrolling interests

3,669.20%1.09M

11,330.00%1.12M

-750.00%-65K

---47K

-161.92%-30.48K

---30.48K

---10K

--10K

-59.32%49.23K

Total equity

1.94%113.57M

3.87%113.83M

2.79%111.97M

--112.19M

62.00%111.41M

--111.41M

--109.59M

--108.93M

14.68%68.77M

Accounting Standards

NonUS-GAAP

	(FY)Dec 31, 2025	(Q4)Dec 31, 2025	(Q3)Sep 30, 2025	(Q2)Jun 30, 2025	(Q1)Mar 31, 2025	(FY)Dec 31, 2024	(Q4)Dec 31, 2024	(Q3)Sep 30, 2024	(Q2)Jun 30, 2024	(FY)Dec 31, 2023
Assets
Current assets
Cash, cash equivalents and short term investments	24.79%9.36M	24.79%9.36M	-4.72%11.45M	50.52%11.67M	--9.34M	29.79%7.5M	--7.5M	--12.02M	--7.75M	14.29%5.78M
-Cash and cash equivalents	24.79%9.36M	24.79%9.36M	-4.72%11.45M	50.52%11.67M	--9.34M	29.79%7.5M	--7.5M	--12.02M	--7.75M	14.29%5.78M
-Including:Cash	----	----	----	----	----	29.79%7.5M	--7.5M	----	----	14.29%5.78M
Receivables	-11.44%26.54M	-11.44%26.54M	-20.03%26.33M	-1.82%28.92M	--36.55M	-0.87%29.97M	--29.97M	--32.92M	--29.45M	19.59%30.24M
-Accounts receivable	-7.26%26.54M	-7.26%26.54M	-21.94%24.75M	-2.12%27.41M	--35.22M	-1.13%28.62M	--28.62M	--31.7M	--28.01M	14.65%28.95M
-Gross accounts receivable	----	----	----	----	----	0.30%29.44M	--29.44M	----	----	14.88%29.35M
-Bad debt provision	----	----	----	----	----	-101.67%-820.56K	---820.56K	----	----	-33.41%-406.89K
-Other receivables	----	----	29.53%1.58M	4.02%1.5M	--1.33M	4.84%1.35M	--1.35M	--1.22M	--1.44M	3,298.11%1.29M
Inventory	9.28%26.35M	9.28%26.35M	16.94%26.84M	-2.46%23.98M	--23.8M	-4.52%24.11M	--24.11M	--22.95M	--24.58M	6.34%25.25M
Prepaid assets	----	----	----	----	----	108.42%2.45M	--2.45M	----	----	17.02%1.18M
Restricted cash	----	----	----	----	----	4,364.89%6.43M	--6.43M	----	----	--144K
Tax assets-Current	52.18%2.12M	52.18%2.12M	6.69%1.72M	80.09%1.62M	--1.49M	281.37%1.39M	--1.39M	--1.62M	--899K	-47.72%365.45K
Total current assets	-10.42%64.37M	-10.42%64.37M	-4.56%66.34M	5.58%66.18M	--71.18M	14.15%71.86M	--71.86M	--69.51M	--62.68M	12.84%62.95M
Non current assets
Net PPE	15.92%91.19M	15.92%91.19M	10.88%86.46M	12.35%87.07M	--78.01M	7.73%78.67M	--78.67M	--77.98M	--77.49M	67.69%73.03M
-Gross PP&E	----	----	----	----	----	9.18%99.75M	--99.75M	----	----	51.38%91.35M
-Accumulated depreciation	----	----	----	----	----	-15.00%-21.08M	---21.08M	----	----	-9.11%-18.33M
Total investment	--1.11M	--1.11M	--1.4M	----	----	--0	--0	----	----	--0
-Long-term equity investment	--1.11M	--1.11M	--1.4M	----	----	--0	--0	----	----	--0
Goodwill and other intangible assets	-13.33%130K	-13.33%130K	-12.90%135K	-12.50%140K	--145K	-11.76%150K	--150K	--155K	--160K	-10.53%170K
-Other intangible assets	----	----	----	----	----	-11.76%150K	--150K	----	----	-10.53%170K
Deferred tax assets-non current	-6.77%6.94M	-6.77%6.94M	13.27%8.35M	20.46%8.49M	--8.42M	5,219.45%7.44M	--7.44M	--7.38M	--7.05M	2.91%139.96K
Total non current assets	15.19%99.37M	15.19%99.37M	12.67%96.35M	12.98%95.69M	--86.58M	17.63%86.26M	--86.26M	--85.51M	--84.7M	67.15%73.34M
Total assets	3.55%163.74M	3.55%163.74M	4.95%162.68M	9.83%161.88M	--157.75M	16.02%158.12M	--158.12M	--155.01M	--147.38M	36.75%136.29M
Liabilities
Current liabilities
Financial liabilities	24.62%4.87M	24.62%4.87M	34.69%3.58M	29.32%3.98M	--2.45M	-9.43%3.91M	--3.91M	--2.66M	--3.08M	15.50%4.31M
-Current debt and capital lease obligation	24.62%4.87M	24.62%4.87M	34.69%3.58M	29.32%3.98M	--2.45M	-9.43%3.91M	--3.91M	--2.66M	--3.08M	15.50%4.31M
-Including:Current debt	26.74%4.68M	26.74%4.68M	34.93%3.35M	31.85%3.73M	--2.24M	-8.74%3.69M	--3.69M	--2.48M	--2.83M	13.89%4.05M
-Including:Current capital Lease obligation	-11.62%191K	-11.62%191K	31.25%231K	0.80%253K	--216K	-19.79%216.11K	--216.11K	--176K	--251K	46.42%269.41K
Payables	50.67%21.65M	50.67%21.65M	-12.52%19M	1.92%20.62M	--16.76M	-24.41%14.37M	--14.37M	--21.72M	--20.24M	3.03%19.01M
-accounts payable	99.67%21.64M	99.67%21.64M	-9.81%19.56M	1.82%20.53M	--16.48M	-11.84%10.84M	--10.84M	--21.69M	--20.16M	26.49%12.3M
-Total tax payable	-99.09%1K	-99.09%1K	-1,846.88%-559K	31.51%96K	--278K	-72.79%109.49K	--109.49K	--32K	--73K	26.93%402.37K
-Other payable	----	----	----	----	----	-45.83%3.42M	--3.42M	----	----	-25.00%6.31M
Accrued and deferred income	-79.12%2.11M	-79.12%2.11M	-5.45%1.86M	-28.14%1.08M	--2.05M	57.58%10.12M	--10.12M	--1.97M	--1.5M	29.70%6.42M
Current liabilities	0.83%28.63M	0.83%28.63M	-7.23%24.44M	3.50%25.69M	--21.26M	-4.54%28.39M	--28.39M	--26.34M	--24.82M	9.61%29.74M
Non current liabilities
Non current financial liabilities	19.27%18.07M	19.27%18.07M	27.17%20.24M	88.37%20.03M	--20.25M	-59.25%15.15M	--15.15M	--15.91M	--10.63M	209.47%37.18M
-Long term debt and capital lease obligation	19.27%18.07M	19.27%18.07M	27.17%20.24M	88.37%20.03M	--20.25M	-59.25%15.15M	--15.15M	--15.91M	--10.63M	209.47%37.18M
-Including:Long term debt	17.64%17.44M	17.64%17.44M	23.50%19.62M	82.44%19.35M	--19.99M	-60.00%14.83M	--14.83M	--15.89M	--10.61M	212.23%37.06M
-Including:Long term capital lease obligation	93.89%627K	93.89%627K	2,458.33%614K	2,414.81%679K	--254K	182.57%323.38K	--323.38K	--24K	--27K	-19.97%114.44K
Non current deferred liabilities	12.00%3.06M	12.00%3.06M	37.86%3.76M	31.67%3.76M	--3.62M	496.42%2.73M	--2.73M	--2.73M	--2.85M	11.73%458.11K
Non current accrued and deferred income	-6.61%414K	-6.61%414K	-5.61%421K	199.30%428K	--436K	210.66%443.32K	--443.32K	--446K	--143K	-0.21%142.7K
Total non current liabilities	17.56%21.54M	17.56%21.54M	27.93%24.41M	77.66%24.22M	--24.3M	-51.49%18.32M	--18.32M	--19.08M	--13.63M	200.63%37.78M
Total liabilities	7.39%50.17M	7.39%50.17M	7.54%48.85M	29.79%49.9M	--45.56M	-30.81%46.72M	--46.72M	--45.42M	--38.45M	70.07%67.52M
Shareholders'equity
Share capital	-0.00%91.33M	-0.00%91.33M	0.00%91.33M	0.00%91.33M	--91.33M	76.31%91.33M	--91.33M	--91.33M	--91.33M	0.00%51.8M
-common stock	-0.00%91.33M	-0.00%91.33M	0.00%91.33M	0.00%91.33M	--91.33M	76.31%91.33M	--91.33M	--91.33M	--91.33M	0.00%51.8M
Retained earnings	2.11%50.41M	2.11%50.41M	6.55%50.64M	6.65%49.97M	--50.16M	15.60%49.37M	--49.37M	--47.53M	--46.85M	26.24%42.7M
Other reserves	-0.00%-29.25M	-0.00%-29.25M	0.00%-29.25M	0.00%-29.25M	---29.25M	-13.46%-29.25M	---29.25M	---29.25M	---29.25M	0.00%-25.78M
Total stockholders'equity	0.93%112.48M	0.93%112.48M	2.84%112.71M	2.86%112.04M	--112.24M	62.16%111.44M	--111.44M	--109.6M	--108.92M	14.83%68.72M
Noncontrolling interests	3,669.20%1.09M	3,669.20%1.09M	11,330.00%1.12M	-750.00%-65K	---47K	-161.92%-30.48K	---30.48K	---10K	--10K	-59.32%49.23K
Total equity	1.94%113.57M	1.94%113.57M	3.87%113.83M	2.79%111.97M	--112.19M	62.00%111.41M	--111.41M	--109.59M	--108.93M	14.68%68.77M
Accounting Standards	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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