# Smart Powerr Corp.: financial statements, quarterly

CREG · OTC · CIK 721693 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/creg.md) · [Financials](/companies/creg/financials.md) · [Filings](/companies/creg/filings.md) · [Insiders](/companies/creg/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/creg/financials.md?period=annual).

## Income statement

| Line item | Unit | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [20.6](/filings/0001213900-26-057542.md) | [62.2](/filings/0001213900-25-076004.md) | [90.8](/filings/0001213900-25-110034.md) | [88.9 d](/filings/0001213900-26-037674.md) | [108](/filings/0001213900-26-057542.md) |
| Cost of revenue | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [11.8](/filings/0001213900-26-057542.md) | [35.6](/filings/0001213900-25-076004.md) | [46.6](/filings/0001213900-25-110034.md) | [51.9 d](/filings/0001213900-26-037674.md) | [53.7](/filings/0001213900-26-057542.md) |
| Gross profit | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [8.8](/filings/0001213900-26-057542.md) | [26.6](/filings/0001213900-25-076004.md) | [44.2](/filings/0001213900-25-110034.md) | [37.0 d](/filings/0001213900-26-037674.md) | [54.7](/filings/0001213900-26-057542.md) |
| Research and development | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [1,171](/filings/0001213900-26-057542.md) | not reported | not reported | not reported | [593](/filings/0001213900-26-057542.md) |
| Operating income | $k | [(374)](/filings/0001213900-24-068660.md) | [(147)](/filings/0001213900-24-095596.md) | [(192) d](/filings/0001013762-25-003648.md) | [(208)](/filings/0001213900-25-044297.md) | [(351)](/filings/0001213900-25-076004.md) | [(188)](/filings/0001213900-25-110034.md) | [(346) d](/filings/0001213900-26-037674.md) | [(1,162)](/filings/0001213900-26-057542.md) | [(1,025)](/filings/0001213900-25-076004.md) | [(213)](/filings/0001213900-25-110034.md) | [(614) d](/filings/0001213900-26-037674.md) | [(539)](/filings/0001213900-26-057542.md) |
| Interest expense | $k | [109](/filings/0001213900-23-066264.md) | [108](/filings/0001213900-24-095596.md) | [107 d](/filings/0001013762-25-003648.md) | [104](/filings/0001213900-25-044297.md) | [100](/filings/0001213900-25-076004.md) | [99.5](/filings/0001213900-25-110034.md) | [174 d](/filings/0001213900-26-037674.md) | not reported | [251](/filings/0001213900-25-076004.md) | [115](/filings/0001213900-25-110034.md) | [55.7 d](/filings/0001213900-26-037674.md) | [60.7](/filings/0001213900-26-057542.md) |
| Income tax | $k | [58.0](/filings/0001213900-24-068660.md) | [34.6](/filings/0001213900-24-095596.md) | [(0.4) d](/filings/0001013762-25-003648.md) | [14.2](/filings/0001213900-25-044297.md) | [(0.0) d](/filings/0001213900-25-076004.md) | [(0.0) d](/filings/0001213900-25-110034.md) | [(0.2) d](/filings/0001213900-26-037674.md) | [33.9](/filings/0001213900-26-057542.md) | [0.8](/filings/0001213900-25-076004.md) | [4.7](/filings/0001213900-25-110034.md) | [1.1 d](/filings/0001213900-26-037674.md) | [72.9](/filings/0001213900-26-057542.md) |
| Net income | $k | [(248)](/filings/0001213900-24-095596.md) | [(181)](/filings/0001213900-24-095596.md) | [(229) d](/filings/0001013762-25-003648.md) | [(280)](/filings/0001213900-25-110034.md) | [(410)](/filings/0001213900-25-110034.md) | [(263)](/filings/0001213900-25-110034.md) | [(607) d](/filings/0001213900-26-037674.md) | [(884)](/filings/0001213900-26-057542.md) | [(1,245)](/filings/0001213900-25-110034.md) | [(300)](/filings/0001213900-25-110034.md) | [(470) d](/filings/0001213900-26-057542.md) | [(547)](/filings/0001213900-26-057542.md) |
| Diluted EPS | $ per share | [(0.03)](/filings/0001213900-24-068660.md) | [(0.02)](/filings/0001213900-24-095596.md) | not reported | [(0.03)](/filings/0001213900-25-044297.md) | [(0.05)](/filings/0001213900-25-076004.md) | [(0.03)](/filings/0001213900-25-110034.md) | not reported | [(0.09)](/filings/0001213900-26-057542.md) | [(0.05)](/filings/0001213900-25-076004.md) | [(0.08)](/filings/0001213900-25-110034.md) | not reported | [(0.03)](/filings/0001213900-26-057542.md) |
| Basic EPS | $ per share | [(0.03)](/filings/0001213900-24-068660.md) | [(0.02)](/filings/0001213900-24-095596.md) | not reported | [(0.03)](/filings/0001213900-25-044297.md) | [(0.05)](/filings/0001213900-25-076004.md) | [(0.03)](/filings/0001213900-25-110034.md) | not reported | [(0.09)](/filings/0001213900-26-057542.md) | [(0.05)](/filings/0001213900-25-076004.md) | [(0.08)](/filings/0001213900-25-110034.md) | not reported | [(0.03)](/filings/0001213900-26-057542.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [0.5](/filings/0001213900-23-066264.md) | [68.0](/filings/0001213900-23-085768.md) | [0.0](/filings/0001013762-25-003648.md) | [68.6](/filings/0001213900-24-042702.md) | [68.1](/filings/0001213900-24-068660.md) | [69.1](/filings/0001213900-24-095596.md) | [0.0](/filings/0001213900-26-037674.md) | not reported | [131](/filings/0001213900-25-076004.md) | [132](/filings/0001213900-25-110034.md) | [0.0](/filings/0001213900-26-037674.md) | not reported |
| Current assets | $m | [134](/filings/0001213900-23-066264.md) | [135](/filings/0001213900-23-085768.md) | [136](/filings/0001013762-25-003648.md) | [136](/filings/0001213900-24-042702.md) | [135](/filings/0001213900-24-068660.md) | [138](/filings/0001213900-24-095596.md) | [121](/filings/0001213900-26-037674.md) | [130](/filings/0001213900-25-044297.md) | [131](/filings/0001213900-25-076004.md) | [132](/filings/0001213900-25-110034.md) | [157](/filings/0001213900-26-057542.md) | [159](/filings/0001213900-26-057542.md) |
| Total assets | $m | [134](/filings/0001213900-23-066264.md) | [135](/filings/0001213900-23-085768.md) | [136](/filings/0001013762-25-003648.md) | [136](/filings/0001213900-24-042702.md) | [135](/filings/0001213900-24-068660.md) | [138](/filings/0001213900-24-095596.md) | [121](/filings/0001213900-26-037674.md) | [131](/filings/0001213900-25-044297.md) | [132](/filings/0001213900-25-076004.md) | [133](/filings/0001213900-25-110034.md) | [158](/filings/0001213900-26-057542.md) | [160](/filings/0001213900-26-057542.md) |
| Current liabilities | $m | [23.3](/filings/0001213900-23-066264.md) | [23.3](/filings/0001213900-23-085768.md) | [23.9](/filings/0001013762-25-003648.md) | [23.7](/filings/0001213900-24-042702.md) | [23.8](/filings/0001213900-24-068660.md) | [24.0](/filings/0001213900-24-095596.md) | [13.1](/filings/0001213900-26-037674.md) | [13.0](/filings/0001213900-25-044297.md) | [12.7](/filings/0001213900-25-076004.md) | [14.7](/filings/0001213900-25-110034.md) | [11.1](/filings/0001213900-26-057542.md) | [8.6](/filings/0001213900-26-057542.md) |
| Total liabilities | $m | [27.2](/filings/0001213900-23-066264.md) | [27.2](/filings/0001213900-23-085768.md) | [27.2](/filings/0001013762-25-003648.md) | [27.1](/filings/0001213900-24-042702.md) | [27.3](/filings/0001213900-24-068660.md) | [27.4](/filings/0001213900-24-095596.md) | [16.5](/filings/0001213900-26-037674.md) | [16.5](/filings/0001213900-25-044297.md) | [16.1](/filings/0001213900-25-076004.md) | [14.8](/filings/0001213900-25-110034.md) | [14.5](/filings/0001213900-26-057542.md) | [11.9](/filings/0001213900-26-057542.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | [0.1](/filings/0001213900-24-031988.md) | [0.1](/filings/0001213900-23-085768.md) | [0.1](/filings/0001213900-24-031988.md) | [0.1](/filings/0001213900-24-042702.md) | [0.1](/filings/0001213900-24-068660.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [107](/filings/0001213900-24-095596.md) | [108](/filings/0001213900-24-095596.md) | [109](/filings/0001213900-26-037674.md) | [109](/filings/0001213900-25-110034.md) | [108](/filings/0001213900-25-110034.md) | [110](/filings/0001213900-25-110034.md) | [105](/filings/0001213900-26-057542.md) | [114](/filings/0001213900-25-110034.md) | [116](/filings/0001213900-25-110034.md) | [118](/filings/0001213900-25-110034.md) | [143](/filings/0001213900-26-057542.md) | [148](/filings/0001213900-26-057542.md) |

- Cash and equivalents: us-gaap:Cash
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Current portion of debt: not reported
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(69.0) d](/filings/0001213900-24-068660.md) | [0.8 d](/filings/0001213900-24-095596.md) | [0.2 d](/filings/0001013762-25-003648.md) | [(0.2)](/filings/0001213900-25-044297.md) | [(0.1) d](/filings/0001213900-25-076004.md) | [(0.1) d](/filings/0001213900-25-110034.md) | [(10.4) d](/filings/0001213900-26-037674.md) | [64.6](/filings/0001213900-26-057542.md) | [(0.1) d](/filings/0001213900-25-076004.md) | [(0.1) d](/filings/0001213900-25-110034.md) | [2.5 d](/filings/0001213900-26-037674.md) | [(0.1)](/filings/0001213900-26-057542.md) |
| Capital expenditure | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: not reported

## Shares

| Line item | Unit | Q2 FY2022 (2022-06-30) | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [7.3](/filings/0001213900-23-066264.md) | [7.4](/filings/0001213900-23-085768.md) | [7.6](/filings/0001213900-24-042702.md) | [7.8](/filings/0001213900-24-068660.md) | [8.0](/filings/0001213900-24-095596.md) | [8.1](/filings/0001213900-25-044297.md) | [8.4](/filings/0001213900-25-076004.md) | [8.7](/filings/0001213900-25-110034.md) | [10.2](/filings/0001213900-26-057542.md) | [24.5](/filings/0001213900-25-076004.md) | [4.0](/filings/0001213900-25-110034.md) | [21.4](/filings/0001213900-26-057542.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 22,959,128 at 2026-05-15, from the cover of the [10-Q filed 2026-05-15](/filings/0001213900-26-057542.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:23 ET. No prices; not investment advice.