PN Smart Energy Ltd balance sheet

At the end of fiscal 2025, PN Smart Energy Ltd had total assets of $45.5m, total liabilities of $23.0m and shareholders' equity of $19.9m. It held $9.3m in cash against $2.1m of debt: net cash of $7.2m.

Balance sheet

US$ millions unless shown otherwise. Fiscal years, plus the last twelve months (LTM) when newer.

PN Smart Energy Ltd: balance sheet, annual
Fiscal year	2023Sept 2023	2024Sept 2024	2025Sept 2025
Cash and equivalents	6	5	9
Receivables	—	11	9
Inventory	—	3	4
Total current assets	—	25	35
Total assets	—	32	45
Accounts payable	—	1	4
Deferred revenue (current)	—	4	7
Total current liabilities	—	13	22
Total debt	0	0	2
Total liabilities	—	13	23
Shareholders' equity	17	16	20
Non-controlling interests and other (assets − liabilities − equity)	—	2	3
Net debt (negative = net cash)	−6	−5	−7

Balances at each fiscal year end (quarter end in the quarterly view). Total debt is short- plus long-term borrowings, including lease debt where the company reports it within debt. Where assets do not equal liabilities plus shareholders' equity, the difference (non-controlling interests, redeemable preferred shares) is shown on its own line.

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Figures from PN Smart Energy Ltd's SEC filings (10-K and 10-Q). How we read and check them: methodology and data sources. Not investment advice. Back to PN Smart Energy Ltd.