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Financial statements

SMX (Security Matters) Public Ltd Co financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data SMX (Security Matters) Public Ltd Co files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2020FY2022FY2022FY2023FY2024FY2025
Revenue0.01
Cost of revenue0.01
Gross profit0
Research and development1.692.041.92.713.0611.2
Operating income-4.56-4.97-5.19-36.7-27.9-146
Interest expense0.080.11.137.8913.540.7
Interest income0.070.240.031.585.9612.4
Pre-tax income-4.57-4.94-6.18-21-35.4-175
Net income to minority interests-0.08-4.31-5.41
Net income-4.57-4.94-6.18-20.9-31.1-175
EPS, basic-251,929.00-764.97-215,975.00-202,900.00-3,031.00-0.82
EPS, diluted-251,929.00-188,947.00-215,976.00-202,900.00-3,031.00-0.82

Balance sheet

FY2020FY2022FY2022FY2023FY2024FY2025
Cash and equivalents4.344.171.40.172.3412.2
Total current assets5.095.070.84.3412.8
Property, plant and equipment1.190.560.410.270.17
Lease right-of-use assets0.470.410.390.350.34
Goodwill3326.120.1
Intangible assets3.915.0316.512.37.92
Total assets10.311.351.243.541.4
Short-term debt0.270.711
Total current liabilities1.94.931820.821.7
Lease liabilities0.470.440.410.340.38
Total liabilities2.459.1318.921.122.1
Total debt0.01
Paid-in capital31.532.7
Retained earnings-23.8-30-50.9-82-251
Shareholders' equity2.1611.56.418.86
Minority interests20.81610.5
Total equity6.447.892.1632.222.419.3
Total liabilities and equity10.311.351.243.541.4

Cash flow statement

FY2020FY2022FY2022FY2023FY2024FY2025
Net income-4.57-4.94-6.18-21-35.4-175
Cash from operations-3.52-3.91-5.22-12.5-11.3-17
Capital expenditures-0.24-0.3-0.15-0.06-0.02
Cash from investing-0.96-1.77-1.13-1.04-0.19
Debt issued5.8
Debt repaid-0.03-0.03-0.37
Stock issued6.865.890.18
Cash from financing6.76.123.851213.129.7
Exchange rate effect0.41-0.62-0.270.330.57-2.89
Net change in cash2.230.45-2.5-1.561.6112.7
Free cash flow-3.75-4.21-5.38-12.5-11.3

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $8.01 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-2,287.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-411.0%Net income / average total assets.
Return on invested capital (ROIC)-31,717.0%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.

Growth

MetricValueHow it is calculated
Book value growth, 1y38.1%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y60.2%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-4.8%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y54.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.59xCurrent assets / current liabilities.
Quick ratio0.56x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.56x(Cash + short-term investments) / current liabilities.
Debt / equity0.00xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets0.0%Total debt / total assets.
Liabilities / assets53.4%Total liabilities / total assets.
Net debt-$12.2MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-3.59xOperating income / interest expense.
Working capital-$8.9MCurrent assets - current liabilities.
Goodwill and intangibles / assets67.7%(Goodwill + intangible assets) / total assets.
Tangible book value-$19.2MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.82Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-$0.82Net income per basic share, as reported (split-adjusted).

Valuation

MetricValueHow it is calculated
Market cap$8.7MShare price x shares outstanding.
Enterprise value-$3.5MMarket cap + total debt - cash - short-term investments.
P/B0.98xMarket cap / shareholders' equity. Only when equity is positive.
Earnings yield-2,002.0%Net income / market cap (the inverse of P/E).
Was SMX (Security Matters) Public Ltd Co profitable in fiscal 2025?

No. It reported a net loss of $174.6M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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