NASDAQ : SDM
Smart Digital Group Limited — Financial statements
Communication Services · Advertising Agencies · China
Last price 1.85 USD (At close: Sep 26, 2025) · Market cap 49.44M
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Financial statements
Smart Digital Group Limited (SDM) reported revenue of 37.20M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Revenue | 37.20M | 37.20M | 21.52M | 9.70M | 1.83M |
| Cost of Revenue | 33.46M | 33.46M | 18.61M | 6.49M | 1.39M |
| Gross Profit | 3.74M | 3.74M | 2.91M | 3.21M | 446.31K |
| Selling, General & Admin | 6.69M | 6.69M | 841.08K | 925.17K | 278.20K |
| Operating Expenses | 41.69M | 41.69M | 841.08K | 925.17K | 278.20K |
| Operating Income | -37.95M | -37.95M | 2.07M | 2.29M | 168.10K |
| Interest Expense | -7.78K | -7.78K | -17.13K | -20.48K | -3.31K |
| Interest & Investment Income | 2.10K | 2.10K | 901.00 | 50.00 | 1.00 |
| Currency Exchange Gain (Loss) | 7.28K | 7.28K | -933.00 | ||
| Other Non Operating Income (Expenses) | -13.61K | -13.61K | -4.17K | -523.00 | |
| Pretax Income | -37.96M | -37.96M | 2.05M | 2.26M | 164.79K |
| Income Tax Expense | -113.94K | -113.94K | 354.47K | 271.69K | 32.34K |
| Net Income | -37.85M | -37.85M | 1.70M | 1.99M | 132.46K |
| Net Income to Common | -37.85M | -37.85M | 1.70M | 1.99M | 132.46K |
| Shares Outstanding (Basic) | 27.10M | 27.10M | 25.00M | 25.00M | 25.00M |
| Shares Outstanding (Diluted) | 27.10M | 27.10M | 25.00M | 25.00M | 25.00M |
| EPS (Basic) | -1.40 | -1.40 | 0.07 | 0.08 | 0.01 |
| EPS (Diluted) | -1.40 | -1.40 | 0.07 | 0.08 | 0.01 |
| Free Cash Flow | -5.60M | -5.60M | -412.37K | -218.81K | 26.22K |
| Free Cash Flow Per Share | -0.21 | -0.21 | -0.02 | -0.01 | 0.00 |
| Gross Margin | 10.05% | 10.05% | 13.54% | 33.10% | 24.33% |
| Operating Margin | -102.01% | -102.01% | 9.63% | 23.56% | 9.16% |
| Profit Margin | -101.73% | -101.73% | 7.88% | 20.54% | 7.22% |
| Free Cash Flow Margin | -15.05% | -15.05% | -1.92% | -2.25% | 1.43% |
| EBITDA | -37.93M | -37.93M | 2.08M | 2.29M | 169.12K |
| EBITDA Margin | -101.97% | -101.97% | 9.69% | 23.65% | 9.22% |
| D&A For EBITDA | 13.09K | 13.09K | 11.56K | 8.31K | 1.01K |
| EBIT | -37.95M | -37.95M | 2.07M | 2.29M | 168.10K |
| EBIT Margin | -102.01% | -102.01% | 9.63% | 23.56% | 9.16% |
| Effective Tax Rate | 17.28% | 12.00% | 19.62% |
Balance sheet
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Cash & Equivalents | 251.44K | 251.44K | 57.82K | 144.62K | 121.79K |
| Cash & Short-Term Investments | 251.44K | 251.44K | 57.82K | 144.62K | 121.79K |
| Accounts Receivable | 10.60M | 10.60M | 10.21M | 9.12M | 2.92M |
| Other Receivables | 425.82K | 425.82K | 6.89K | 824.16K | |
| Receivables | 11.03M | 11.03M | 10.22M | 9.72M | 3.75M |
| Prepaid Expenses | 1.98K | 1.98K | 186.79K | 271.69K | |
| Other Current Assets | 536.26K | 536.26K | 2.85M | ||
| Total Current Assets | 11.82M | 11.82M | 13.13M | 10.05M | 4.14M |
| Property, Plant & Equipment | 185.58K | 185.58K | 293.07K | 442.58K | 63.23K |
| Long-Term Deferred Tax Assets | 557.56K | 557.56K | 100.01K | 196.39K | 205.75K |
| Other Long-Term Assets | 2.00M | 2.00M | |||
| Total Assets | 14.56M | 14.56M | 13.53M | 10.69M | 4.41M |
| Accounts Payable | 3.60M | 3.60M | 5.24M | 4.39M | 906.98K |
| Accrued Expenses | 306.45K | 306.45K | 275.56K | 51.55K | 3.18K |
| Short-Term Debt | 48.09K | 48.09K | 1.43K | 7.32K | 56.00 |
| Current Portion of Leases | 69.32K | 69.32K | 98.96K | 110.22K | 13.72K |
| Current Income Taxes Payable | 1.49M | 1.49M | 1.28M | 1.05M | 658.28K |
| Current Unearned Revenue | 5.21K | 5.21K | 39.96K | 150.16K | 160.35K |
| Other Current Liabilities | 7.74K | 7.74K | 7.81K | ||
| Total Current Liabilities | 5.53M | 5.53M | 6.94M | 5.76M | 1.74M |
| Long-Term Leases | 72.54K | 72.54K | 204.02K | 322.18K | 60.91K |
| Total Liabilities | 5.60M | 5.60M | 7.15M | 6.08M | 1.80M |
| Common Stock | 31.73K | 31.73K | 25.00K | 25.00K | 25.00K |
| Additional Paid-In Capital | 40.43M | 40.43M | |||
| Retained Earnings | -31.52M | -31.52M | 6.32M | 4.63M | 2.63M |
| Comprehensive Income & Other | 26.31K | 26.31K | 31.54K | -45.71K | -49.47K |
| Shareholders' Equity | 8.96M | 8.96M | 6.38M | 4.61M | 2.61M |
| Total Liabilities & Equity | 14.56M | 14.56M | 13.53M | 10.69M | 4.41M |
| Total Debt | 189.95K | 189.95K | 304.40K | 439.72K | 74.68K |
| Net Cash (Debt) | 61.49K | 61.49K | -246.59K | -295.10K | 47.10K |
| Net Cash Per Share | 0.00 | 0.00 | -0.01 | -0.01 | 0.00 |
| Filing Date Shares Outstanding | 31.73M | 31.73M | 25.00M | 25.00M | 25.00M |
| Total Common Shares Outstanding | 31.73M | 31.73M | 25.00M | 25.00M | 25.00M |
| Working Capital | 6.29M | 6.29M | 6.19M | 4.29M | 2.40M |
| Book Value Per Share | 0.28 | 0.28 | 0.26 | 0.18 | 0.10 |
| Tangible Book Value | 8.96M | 8.96M | 6.38M | 4.61M | 2.61M |
| Tangible Book Value Per Share | 0.28 | 0.28 | 0.26 | 0.18 | 0.10 |
| Machinery | 86.31K | 86.31K | 42.72K | 42.30K | 3.52K |
Cash flow statement
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Net Income | -37.85M | -37.85M | 1.70M | 1.99M | 132.46K |
| Depreciation & Amortization | 83.41K | 83.41K | 120.98K | 100.89K | 19.04K |
| Stock-Based Compensation | 35.00M | 35.00M | |||
| Provision & Write-off of Bad Debts | 4.91M | 4.91M | -74.73K | 249.71K | 162.88K |
| Change in Accounts Receivable | -1.95M | -1.95M | -976.66K | -6.42M | -627.86K |
| Change in Accounts Payable | -1.61M | -1.61M | 740.72K | 3.55M | 439.33K |
| Change in Unearned Revenue | -33.92K | -33.92K | -111.11K | -11.29K | 26.68K |
| Change in Income Taxes | 219.01K | 219.01K | 203.43K | 399.02K | 90.38K |
| Change in Other Net Operating Assets | -3.87M | -3.87M | -2.11M | -44.19K | -242.05K |
| Operating Cash Flow | -5.55M | -5.55M | -412.37K | -179.94K | 26.22K |
| Capital Expenditures | -43.61K | -43.61K | -38.87K | ||
| Investing Cash Flow | -43.61K | -43.61K | -38.87K | ||
| Short-Term Debt Issued | 301.47K | 301.47K | 1.09M | 478.95K | 45.74K |
| Total Debt Issued | 301.47K | 301.47K | 1.09M | 478.95K | 45.74K |
| Short-Term Debt Repaid | -254.87K | -254.87K | -501.13K | -237.26K | -37.33K |
| Total Debt Repaid | -254.87K | -254.87K | -501.13K | -237.26K | -37.33K |
| Net Debt Issued (Repaid) | 46.60K | 46.60K | 590.40K | 241.69K | 8.41K |
| Issuance of Common Stock | 6.90M | 6.90M | |||
| Other Financing Activities | -1.16M | -1.16M | -286.37K | ||
| Financing Cash Flow | 5.79M | 5.79M | 304.03K | 241.69K | 8.41K |
| Foreign Exchange Rate Adjustments | 1.07K | 1.07K | 21.54K | -43.00 | -3.23K |
| Miscellaneous Cash Flow Adjustments | -1.00 | ||||
| Net Cash Flow | 193.62K | 193.62K | -86.81K | 22.84K | 31.40K |
| Free Cash Flow | -5.60M | -5.60M | -412.37K | -218.81K | 26.22K |
| Free Cash Flow Margin | -15.05% | -15.05% | -1.92% | -2.25% | 1.43% |
| Free Cash Flow Per Share | -0.21 | -0.21 | -0.02 | -0.01 | 0.00 |
| Levered Free Cash Flow | 11.39M | 11.39M | -565.73K | -491.31K | |
| Unlevered Free Cash Flow | 11.40M | 11.40M | -555.02K | -478.51K | |
| Cash Income Tax Paid | 33.72K | 33.72K | 15.92K | ||
| Change in Working Capital | -7.70M | -7.70M | -2.16M | -2.52M | -288.15K |
Ratios
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Market Capitalization | 49.44M | 49.44M | |||
| Enterprise Value | 49.68M | 49.68M | |||
| Last Close Price | 1.85 | ||||
| PS Ratio | 1.33 | 1.33 | |||
| PB Ratio | 6.55 | 5.52 | |||
| P/TBV Ratio | 5.52 | 5.52 | |||
| EV/Sales Ratio | 1.34 | 1.33 | |||
| Debt / Equity Ratio | 0.02 | 0.02 | 0.05 | 0.10 | 0.03 |
| Debt / EBITDA Ratio | 0.15 | 0.19 | 0.44 | ||
| Debt / FCF Ratio | 2.85 | ||||
| Net Debt / Equity Ratio | -0.01 | -0.01 | 0.04 | 0.06 | -0.02 |
| Net Debt / EBITDA Ratio | 0.00 | 0.00 | 0.12 | 0.13 | -0.28 |
| Net Debt / FCF Ratio | 0.01 | 0.01 | -0.60 | -1.35 | -1.80 |
| Asset Turnover | 2.65 | 2.65 | 1.78 | 1.28 | |
| Quick Ratio | 2.04 | 2.04 | 1.48 | 1.61 | 2.22 |
| Current Ratio | 2.14 | 2.14 | 1.89 | 1.74 | 2.38 |
| Return on Equity (ROE) | -493.44% | -493.44% | 30.89% | 55.27% | |
| Return on Assets (ROA) | -168.88% | -168.88% | 10.70% | 18.92% | |
| Return on Invested Capital (ROIC) | -426.43% | -488.88% | 29.75% | 53.92% | 5.28% |
| Return on Capital Employed (ROCE) | -420.10% | -420.10% | 31.50% | 46.40% | 6.30% |
| Earnings Yield | -76.55% | -76.55% | |||
| FCF Yield | -11.32% | -11.32% | |||
| Buyback Yield / Dilution | -8.38% | -8.38% |