Is PN Smart Energy Limited (PN) a Buy, Sell, or Hold?
PN Smart Energy Limited
NASDAQ:PN
$3.8 USD
-$0.18 (-4.52%)
- Volume
- 7.67K
- Average Volume
- 1.66M
- Market Capitalization
- $4.97M
- P/E Ratio
- -12.84
- Dividend Yield
- 0.00%
- Price Target
- $
- Year High
- $87.40
- Year Low
- $2.18
- Day High
- —
- Day Low
- —
- Payout Ratio
- $0.00
- Current Ratio
- $1.59
PN Financial
| date | 2025-09-30 | 2024-09-30 | 2023-09-30 | 2022-09-30 | 2021-09-30 |
|---|---|---|---|---|---|
| revenue | 63.31M | 49.86M | 50.82M | 59.06M | 40.32M |
| costOfRevenue | 57.01M | 43.33M | 42.19M | 50.06M | 32.56M |
| grossProfit | 6.3M | 6.53M | 8.62M | 9M | 7.76M |
| researchAndDevelopmentExpenses | 1.68M | 1.87M | 607.48K | 318.31K | 11378 |
| generalAndAdministrativeExpenses | 4.82M | 1.73M | 2.83M | 2.92M | 1.76M |
| sellingAndMarketingExpenses | 2.34M | 1.81M | 2.46M | 2.56M | 2.85M |
| sellingGeneralAndAdministrativeExpenses | 7.17M | 3.54M | 5.3M | 5.48M | 4.62M |
| otherExpenses | - | - | - | - | - |
| operatingExpenses | 8.85M | 5.41M | 5.9M | 5.8M | 4.63M |
| costAndExpenses | 65.86M | 48.74M | 48.1M | 55.86M | 37.19M |
| netInterestIncome | -146.89K | -151.73K | -51251 | -33248 | -2293 |
| interestIncome | 60955 | 50966 | 37477 | 21301 | 17339 |
| interestExpense | 207.85K | 202.69K | 88728 | 54549 | 19632 |
| depreciationAndAmortization | 772.09K | 475.89K | 420.17K | 166.08K | 64803 |
| ebitda | -1.2M | 1.95M | 3.07M | 3.44M | 3.17M |
| ebit | -1.97M | 1.48M | 2.65M | 3.28M | 3.11M |
| nonOperatingIncomeExcludingInterest | -581.18K | -356.79K | 69194 | -78934 | 23349 |
| operatingIncome | -2.55M | 1.12M | 2.72M | 3.2M | 3.13M |
| totalOtherIncomeExpensesNet | 373.34K | 154.1K | -157.92K | 24385 | -42981 |
| incomeBeforeTax | -2.18M | 1.28M | 2.56M | 3.22M | 3.09M |
| incomeTaxExpense | 36087 | 109.8K | 752.07K | 1.07M | 808.17K |
| netIncomeFromContinuingOperations | -2.21M | 1.17M | 1.81M | 2.15M | 2.28M |
| netIncomeFromDiscontinuedOperations | - | - | - | - | - |
| otherAdjustmentsToNetIncome | - | - | - | - | - |
| netIncome | -2.7M | 470.99K | 1.1M | 1.62M | 2.09M |
| netIncomeDeductions | - | - | - | - | - |
| bottomLineNetIncome | -2.7M | 470.99K | 1.1M | 1.62M | 2.09M |
| eps | -2.2 | 0.34 | 0.81 | 1.17 | 1.55 |
| date | 2025-09-30 | 2024-09-30 | 2023-09-30 | 2022-09-30 | 2021-09-30 |
|---|---|---|---|---|---|
| cashAndCashEquivalents | 9.34M | 5.17M | 5.64M | 3.45M | 1.65M |
| shortTermInvestments | - | - | - | - | - |
| cashAndShortTermInvestments | 9.34M | 5.17M | 5.64M | 3.45M | 1.65M |
| netReceivables | 14.21M | 13.55M | 11.51M | 8.54M | 1.66M |
| accountsReceivables | 8.99M | 10.66M | 6.46M | 784.58K | 162.1K |
| otherReceivables | 5.21M | 2.89M | 5.05M | 7.76M | 1.5M |
| inventory | 4.28M | 2.6M | 4.03M | 9M | 5.83M |
| prepaids | 3.76M | 3.68M | 5.63M | 10.37M | 16.17M |
| otherCurrentAssets | 3M | 439.67K | 426.27K | 905.21K | 549.9K |
| totalCurrentAssets | 34.59M | 25.43M | 27.24M | 32.27M | 25.86M |
| propertyPlantEquipmentNet | 2.47M | 642.93K | 652.65K | 575.29K | 100.28K |
| goodwill | - | - | - | - | - |
| intangibleAssets | 1.51M | 1.74M | 1.71M | - | - |
| goodwillAndIntangibleAssets | 1.51M | 1.74M | 1.71M | - | - |
| longTermInvestments | 6.89M | 4.14M | - | - | - |
| taxAssets | 29195 | - | - | - | - |
| otherNonCurrentAssets | - | - | - | - | - |
| totalNonCurrentAssets | 10.9M | 6.52M | 2.36M | 575.29K | 100.28K |
| otherAssets | - | - | - | - | - |
| totalAssets | 45.49M | 31.95M | 29.6M | 32.85M | 25.96M |
| totalPayables | 9.53M | 5.8M | 6.5M | 5.66M | 6.67M |
| accountPayables | 4.31M | 1.32M | 2.49M | 3.17M | 2.54M |
| otherPayables | 5.22M | 4.49M | 4.01M | 2.48M | 4.14M |
| accruedExpenses | 169.03K | 158.58K | 123.58K | 107.43K | 134.12K |
| shortTermDebt | 4.13M | 2.36M | 2.62M | 2.11M | 529.88K |
| capitalLeaseObligationsCurrent | 386.59K | 84492 | 156.89K | 153.52K | 13604 |
| taxPayables | 4.39M | 4.13M | 3.59M | 2.02M | 1.18M |
| deferredRevenue | 7.5M | 4.35M | 2.31M | 8.88M | 3.49M |
| otherCurrentLiabilities | - | - | - | - | - |
| totalCurrentLiabilities | 21.72M | 12.76M | 11.72M | 16.91M | 10.84M |
| longTermDebt | 43725 | 427.42K | 763.71K | - | - |
| capitalLeaseObligationsNonCurrent | 1.25M | - | 81277 | 244.37K | - |
| deferredRevenueNonCurrent | - | - | - | - | - |
| deferredTaxLiabilitiesNonCurrent | - | - | - | - | - |
| otherNonCurrentLiabilities | - | - | - | - | - |
| totalNonCurrentLiabilities | 1.3M | 427.42K | 844.99K | 244.37K | - |
| otherLiabilities | - | - | - | - | - |
| capitalLeaseObligations | 1.64M | 84492 | 238.16K | 397.89K | 13604 |
| totalLiabilities | 23.02M | 13.19M | 12.57M | 17.15M | 10.84M |
| treasuryStock | - | - | - | - | - |
| preferredStock | - | - | - | - | - |
| commonStock | 2700 | 2500 | 2500 | 2500 | 50000 |
| retainedEarnings | 11.41M | 14.28M | 13.8M | 12.7M | 11.09M |
| additionalPaidInCapital | 8.46M | 2.03M | 2.03M | 2.03M | 1.99M |
| date | 2025-09-30 | 2024-09-30 | 2023-09-30 | 2022-09-30 | 2021-09-30 |
|---|---|---|---|---|---|
| netIncome | -2.21M | 1.17M | 1.81M | 2.15M | 2.28M |
| depreciationAndAmortization | 772.09K | 475.89K | 420.17K | 166.08K | 64803 |
| deferredIncomeTax | - | - | - | - | - |
| stockBasedCompensation | - | - | - | - | - |
| changeInWorkingCapital | 3.62M | -352.12K | -1.79M | 8.55M | -2.65M |
| accountsReceivables | -4.2M | -3.79M | -6.11M | -723.9K | 955.64K |
| inventory | -1.73M | 1.55M | 4.9M | -4.04M | 5.74M |
| accountsPayables | 5.24M | -1.24M | -622.71K | 951.39K | 5.29M |
| otherWorkingCapital | 4.31M | 3.13M | 32121 | 12.36M | -14.64M |
| otherNonCashItems | 694.5K | 307.5K | 115.63K | 117.41K | 618.27K |
| netCashProvidedByOperatingActivities | 2.87M | 1.6M | 549.26K | 10.98M | 314.27K |
| investmentsInPropertyPlantAndEquipment | -465.36K | -239.82K | -303.41K | -168.06K | -118.37K |
| acquisitionsNet | - | - | - | - | - |
| purchasesOfInvestments | -2.94M | -4.03M | - | - | - |
| salesMaturitiesOfInvestments | - | - | - | - | - |
| otherInvestingActivities | -1.39M | -165.53K | -1.97M | - | 2834 |
| netCashProvidedByInvestingActivities | -4.8M | -4.43M | -2.27M | -168.06K | -115.54K |
| netDebtIssuance | -722.02K | 324.61K | 1.17M | 917.43K | -151.48K |
| longTermNetDebtIssuance | -722.02K | 324.61K | 1.17M | 917.43K | - |
| shortTermNetDebtIssuance | - | - | - | - | -151.48K |
| netStockIssuance | 8M | - | - | - | - |
| netCommonStockIssuance | 8M | - | - | - | - |
| commonStockIssuance | 8M | - | - | - | - |
| commonStockRepurchased | - | - | - | - | - |
| netPreferredStockIssuance | - | - | - | - | - |
| netDividendsPaid | - | - | - | - | - |
| commonDividendsPaid | - | - | - | - | - |
| preferredDividendsPaid | - | - | - | - | - |
| otherFinancingActivities | 919.54K | 1.54M | 2.36M | -8.69M | 423.98K |
| netCashProvidedByFinancingActivities | 8.2M | 1.87M | 3.52M | -7.77M | 272.5K |
| date | 2025-09-30 | 2025-03-31 |
|---|---|---|
| revenue | 5.44M | 12.09M |
| costOfRevenue | 5.08M | 10.24M |
| grossProfit | 360.87K | 1.85M |
| researchAndDevelopmentExpenses | 181.34K | 188K |
| generalAndAdministrativeExpenses | - | 925.2K |
| sellingAndMarketingExpenses | - | 486.6K |
| sellingGeneralAndAdministrativeExpenses | 603.87K | 1.41M |
| otherExpenses | - | - |
| operatingExpenses | 785.22K | 1.6M |
| costAndExpenses | 5.86M | 11.84M |
| netInterestIncome | -15916 | -16181 |
| interestIncome | 2347 | - |
| interestExpense | 18264 | - |
| depreciationAndAmortization | 50604 | 88088 |
| ebitda | -373.74K | 375.06K |
| ebit | -424.35K | 286.98K |
| nonOperatingIncomeExcludingInterest | - | -34817 |
| operatingIncome | -424.35K | 252.16K |
| totalOtherIncomeExpensesNet | 42209 | 34817 |
| incomeBeforeTax | -382.14K | 286.98K |
| incomeTaxExpense | -20277 | 90994 |
| netIncomeFromContinuingOperations | -361.86K | 195.98K |
| netIncomeFromDiscontinuedOperations | - | - |
| otherAdjustmentsToNetIncome | - | - |
| netIncome | -365.56K | -32879 |
| netIncomeDeductions | - | - |
| bottomLineNetIncome | -365.56K | -32879 |
| eps | -0.27 | -0.03 |
| date | 2025-09-30 | 2025-03-31 | 2024-09-30 | 2024-03-31 | 2023-09-30 |
|---|---|---|---|---|---|
| cashAndCashEquivalents | 9.34M | 9.74M | 5.17M | 3.54M | 5.64M |
| shortTermInvestments | - | - | - | - | - |
| cashAndShortTermInvestments | 9.34M | 9.74M | 5.17M | 3.54M | 5.64M |
| netReceivables | 14.21M | 11.08M | 13.55M | 11.48M | 11.51M |
| accountsReceivables | 8.99M | 9.75M | 10.66M | 8.33M | 6.46M |
| otherReceivables | 5.21M | 1.33M | 2.89M | 3.14M | 5.05M |
| inventory | 4.28M | 3.75M | 2.6M | 5.25M | 4.03M |
| prepaids | 3.76M | 7.71M | 3.68M | 4.81M | 5.63M |
| otherCurrentAssets | 3M | 793.19K | 439.67K | 331.56K | 426.27K |
| totalCurrentAssets | 34.59M | 33.08M | 25.43M | 25.41M | 27.24M |
| propertyPlantEquipmentNet | 2.47M | 2.44M | 642.93K | 688.59K | 652.65K |
| goodwill | - | - | - | - | - |
| intangibleAssets | 1.51M | 1.58M | 1.74M | 1.63M | 1.71M |
| goodwillAndIntangibleAssets | 1.51M | 1.58M | 1.74M | 1.63M | 1.71M |
| longTermInvestments | 6.89M | 6.89M | 4.14M | 2.22M | - |
| taxAssets | 29195 | - | - | - | - |
| otherNonCurrentAssets | - | - | - | - | - |
| totalNonCurrentAssets | 10.9M | 10.91M | 6.52M | 4.54M | 2.36M |
| otherAssets | - | - | - | - | - |
| totalAssets | 45.49M | 43.99M | 31.95M | 29.95M | 29.6M |
| totalPayables | 9.53M | 7.64M | 5.8M | 5.95M | 6.5M |
| accountPayables | 4.31M | 3.1M | 1.32M | 1.99M | 2.49M |
| otherPayables | 5.22M | 4.54M | 4.49M | 3.96M | 4.01M |
| accruedExpenses | 169.03K | 277.34K | 158.58K | 155.44K | 123.58K |
| shortTermDebt | 4.13M | 4M | 2.36M | 2.96M | 2.62M |
| capitalLeaseObligationsCurrent | 386.59K | 374.75K | 84492 | 162.32K | 156.89K |
| taxPayables | 4.39M | 4.22M | 4.13M | 3.75M | 3.59M |
| deferredRevenue | 7.5M | 4.84M | 4.35M | 2.85M | 2.31M |
| otherCurrentLiabilities | - | - | - | - | - |
| totalCurrentLiabilities | 21.72M | 17.13M | 12.76M | 12.08M | 11.72M |
| longTermDebt | 43725 | 242.85K | 427.42K | 290.05K | 763.71K |
| capitalLeaseObligationsNonCurrent | 1.25M | 1.39M | - | - | 81277 |
| deferredRevenueNonCurrent | - | - | - | - | - |
| deferredTaxLiabilitiesNonCurrent | - | - | - | - | - |
| otherNonCurrentLiabilities | - | - | - | - | - |
| totalNonCurrentLiabilities | 1.3M | 1.63M | 427.42K | 290.05K | 844.99K |
| otherLiabilities | - | - | - | - | - |
| capitalLeaseObligations | 1.64M | 1.77M | 84492 | 162.32K | 238.16K |
| totalLiabilities | 23.02M | 18.76M | 13.19M | 12.37M | 12.57M |
| treasuryStock | - | - | - | - | - |
| preferredStock | - | - | - | - | - |
| commonStock | 2700 | 2700 | 2500 | 2500 | 2500 |
| retainedEarnings | 11.41M | 14.21M | 14.28M | 14.18M | 13.8M |
| additionalPaidInCapital | 8.46M | 9M | 2.03M | 2.03M | 2.03M |
| date | 2025-09-30 | 2025-03-31 |
|---|---|---|
| netIncome | -365.56K | -32879 |
| depreciationAndAmortization | 50604 | 203.99K |
| deferredIncomeTax | - | - |
| stockBasedCompensation | - | - |
| changeInWorkingCapital | 659.82K | -2.65M |
| accountsReceivables | -574.42K | 140.89K |
| inventory | -68028 | -622.34K |
| accountsPayables | 158.87K | - |
| otherWorkingCapital | 1.14M | -2.17M |
| otherNonCashItems | 74322 | 1.68M |
| netCashProvidedByOperatingActivities | 419.19K | -796.23K |
| investmentsInPropertyPlantAndEquipment | -41065 | -110.51K |
| acquisitionsNet | 7757 | - |
| purchasesOfInvestments | -8266 | - |
| salesMaturitiesOfInvestments | - | - |
| otherInvestingActivities | -186.91K | -1.45M |
| netCashProvidedByInvestingActivities | -228.48K | -1.56M |
| netDebtIssuance | 4291 | - |
| longTermNetDebtIssuance | -75687 | - |
| shortTermNetDebtIssuance | 79978 | - |
| netStockIssuance | -69950 | - |
| netCommonStockIssuance | -69950 | - |
| commonStockIssuance | -69950 | - |
| commonStockRepurchased | - | - |
| netPreferredStockIssuance | - | - |
| netDividendsPaid | - | - |
| commonDividendsPaid | - | - |
| preferredDividendsPaid | - | - |
| otherFinancingActivities | 88464 | 4.73M |
| netCashProvidedByFinancingActivities | 22805 | 4.73M |