{"id":1353,"date":"2024-06-07T11:34:04","date_gmt":"2024-06-07T04:34:04","guid":{"rendered":"https:\/\/dev1.samartdigital.com\/?page_id=1353"},"modified":"2026-03-25T11:10:36","modified_gmt":"2026-03-25T04:10:36","slug":"investor-relations-accounting-2","status":"publish","type":"page","link":"https:\/\/samartdigital.com\/index.php\/en\/investor-relations-accounting-2\/","title":{"rendered":"investor-relations-accounting"},"content":{"rendered":"\n\n  <div class=\"banner has-hover\" id=\"banner-2085158355\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n\n   <div id=\"text-box-467192304\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n<h3 class=\"uppercase\"><strong>INVESTOR RELATIONS<\/strong><\/h3>\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-467192304 {\n  width: 60%;\n}\n#text-box-467192304 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n\n        <\/div>\n      <\/div>\n\n              <div class=\"height-fix is-invisible\"><img loading=\"lazy\" decoding=\"async\" width=\"1584\" height=\"396\" src=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo.png\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo.png 1584w, https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo-300x75.png 300w, https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo-1024x256.png 1024w, https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo-768x192.png 768w, https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo-1536x384.png 1536w, https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo-600x150.png 600w\" sizes=\"(max-width: 1584px) 100vw, 1584px\" \/><\/div>\n            \n<style>\n#banner-2085158355 .bg.bg-loaded {\n  background-image: url(https:\/\/samartdigital.com\/wp-content\/uploads\/2024\/02\/Blue-Gradient-Software-Engineer-Linkedin-Background-Photo.png);\n}\n<\/style>\n  <\/div>\n\n\n<div class=\"row\"  id=\"row-1634724814\">\n\n\n\t<div id=\"col-1777601574\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<div class=\"tabbed-content\">\n\t\t\t<h4 class=\"uppercase text-left\">Financial information<\/h4>\n\t\t\t<ul class=\"nav nav-tabs nav-uppercase nav-size-normal nav-left\" role=\"tablist\"><li id=\"tab-financial-statement\" class=\"tab active has-icon\" role=\"presentation\"><a href=\"#tab_financial-statement\" role=\"tab\" aria-selected=\"true\" aria-controls=\"tab_financial-statement\"><span>Financial Statement<\/span><\/a><\/li>\n<li id=\"tab-md&a\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_md&a\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_md&a\"><span>MD&A<\/span><\/a><\/li>\n<li id=\"tab-annual-report\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_annual-report\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_annual-report\"><span>Annual Report<\/span><\/a><\/li><\/ul><div class=\"tab-panels\"><div id=\"tab_financial-statement\" class=\"panel active entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-financial-statement\">\n\n<div class=\"accordion\">\n\n\t<div id=\"accordion-146921049\" class=\"accordion-item\">\n\t\t<a id=\"accordion-146921049-label\" class=\"accordion-title plain\" href=\"#accordion-item-2025\" aria-expanded=\"false\" aria-controls=\"accordion-146921049-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2025<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-146921049-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-146921049-label\" >\n\t\t\t\n\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1123913047\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1123913047-label\" class=\"accordion-title plain\" href=\"#accordion-item-2025\" aria-expanded=\"false\" aria-controls=\"accordion-1123913047-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2025<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1123913047-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1123913047-label\" >\n\t\t\t\n\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-2842513707\" class=\"accordion-item\">\n\t\t<a id=\"accordion-2842513707-label\" class=\"accordion-title plain\" href=\"#accordion-item-2025\" aria-expanded=\"false\" aria-controls=\"accordion-2842513707-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2025<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-2842513707-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-2842513707-label\" >\n\t\t\t\n\n<h4 class=\"uagb-ifb-title\"><span style=\"color: #282828;\" data-text-color=\"primary\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/05\/E-FS_1Q2025_13.05.2025.zip\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2025<\/a><\/span><\/h4>\n<h4 class=\"uagb-ifb-title\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2025\/08\/E-2Q2025_14.08.2025.zip\"><span data-text-color=\"primary\">Quarter 2\/2025<\/span><\/a><\/h4>\n<h4 class=\"uagb-ifb-title\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2025\/11\/Q3_68-E.zip\"><span data-text-color=\"primary\">Quarter 3\/2025<\/span><\/a><\/h4>\n<h4><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/02\/YE_2025E.zip\"><span data-text-color=\"primary\">Year End 2025<\/span><\/a><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1752804614\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1752804614-label\" class=\"accordion-title plain\" href=\"#accordion-item-2024\" aria-expanded=\"false\" aria-controls=\"accordion-1752804614-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2024<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1752804614-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1752804614-label\" >\n\t\t\t\n\n<h4 class=\"uagb-ifb-title\"><span style=\"color: #282828;\" data-text-color=\"secondary\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q1-2024.zip\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2024<\/a><\/span><\/h4>\n<h4 class=\"uagb-ifb-title\"><span style=\"color: #282828;\" data-text-color=\"secondary\"><a style=\"color: #282828;\" href=\"\/wp-content\/uploads\/2024\/08\/Q2_2024-E-1.zip\">Quarter 2\/2024<\/a><\/span><\/h4>\n<h4 class=\"uagb-ifb-title\"><span style=\"color: #282828;\" data-text-color=\"secondary\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/11\/E-Q3-2024-FIN.zip\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2024<\/a><\/span><\/h4>\n<h4><span style=\"color: #282828;\" data-text-color=\"secondary\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/02\/YE_2024E.zip\">Year End 2024<\/a><\/span><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1899748570\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1899748570-label\" class=\"accordion-title plain\" href=\"#accordion-item-2023\" aria-expanded=\"false\" aria-controls=\"accordion-1899748570-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2023<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1899748570-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1899748570-label\" >\n\t\t\t\n\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q1-2023.zip\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2023<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q2-2023.zip\" target=\"_blank\" rel=\"noopener\">Quarter 2\/2023<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q3-2023.zip\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2023<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-YE-2023.zip\" target=\"_blank\" rel=\"noopener\">Year End 2023<\/a><\/span><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3151691600\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3151691600-label\" class=\"accordion-title plain\" href=\"#accordion-item-2022\" aria-expanded=\"false\" aria-controls=\"accordion-3151691600-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2022<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3151691600-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3151691600-label\" >\n\t\t\t\n\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q1-2022.zip\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2022<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q2-2022.zip\" target=\"_blank\" rel=\"noopener\">Quarter 2\/2022<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q3-2022.zip\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2022<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-YE-2022.zip\" target=\"_blank\" rel=\"noopener\">Year End 2022<\/a><\/span><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-653578890\" class=\"accordion-item\">\n\t\t<a id=\"accordion-653578890-label\" class=\"accordion-title plain\" href=\"#accordion-item-2021\" aria-expanded=\"false\" aria-controls=\"accordion-653578890-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2021<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-653578890-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-653578890-label\" >\n\t\t\t\n\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q1-2021.zip\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2021<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q2-2021.zip\" target=\"_blank\" rel=\"noopener\">Quarter 2\/2021<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-Q3-2021.zip\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2021<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-FS-YE-2021.zip\" target=\"_blank\" rel=\"noopener\">Year End 2021<\/a><\/span><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\n<\/div>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n\n<\/div>\n<div id=\"tab_md&a\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-md&a\">\n\n<div class=\"accordion\">\n\n\t<div id=\"accordion-2450265541\" class=\"accordion-item\">\n\t\t<a id=\"accordion-2450265541-label\" class=\"accordion-title plain\" href=\"#accordion-item-accordion-panel\" aria-expanded=\"false\" aria-controls=\"accordion-2450265541-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>Accordion Panel<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-2450265541-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-2450265541-label\" >\n\t\t\t\n\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1864725647\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1864725647-label\" class=\"accordion-title plain\" href=\"#accordion-item-2025\" aria-expanded=\"false\" aria-controls=\"accordion-1864725647-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2025<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1864725647-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1864725647-label\" >\n\t\t\t\n\n<h4><span style=\"color: #282828;\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/05\/E-MDA_1Q2025_13.5.2025.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2025<\/a><\/span><\/h4>\n<h4><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2025\/08\/MDA-Q2-25-EN.pdf\"><span style=\"color: #0000ff;\">Quarter 2\/2025<\/span><\/a><\/h4>\n<h4><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2025\/11\/MDA-Q3-25_EN.pdf\"><span style=\"color: #0000ff;\">Quarter 3\/2025<\/span><\/a><\/h4>\n<h4><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/02\/MDA-FY2025-EN.pdf\"><span style=\"color: #0000ff;\">Year End 2025<\/span><\/a><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1757293681\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1757293681-label\" class=\"accordion-title plain\" href=\"#accordion-item-2024\" aria-expanded=\"false\" aria-controls=\"accordion-1757293681-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2024<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1757293681-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1757293681-label\" >\n\t\t\t\n\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-1Q2024.pdf\" target=\"_blank\" rel=\"noopener\"><span data-text-color=\"primary\">Quarter 1\/2024<\/span><\/a><\/h4>\n<h4><a href=\"\/wp-content\/uploads\/2024\/08\/E-MDA_2Q2024.pdf\"><span data-text-color=\"primary\">Quarter 2\/2024<\/span><\/a><\/h4>\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/11\/EN-MDA-Q3-24.pdf\" target=\"_blank\" rel=\"noopener\"><span data-text-color=\"primary\">Quarter 3\/2024<\/span><\/a><\/h4>\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/02\/MDA-FY2024-EN.pdf\"><span data-text-color=\"primary\">Year End 2024<\/span><\/a><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-2157252359\" class=\"accordion-item\">\n\t\t<a id=\"accordion-2157252359-label\" class=\"accordion-title plain\" href=\"#accordion-item-2023\" aria-expanded=\"false\" aria-controls=\"accordion-2157252359-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2023<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-2157252359-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-2157252359-label\" >\n\t\t\t\n\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-1Q2023.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2023<\/a><\/h4>\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-2Q2023.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 2\/2023<\/a><\/h4>\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-3Q2023.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2023<\/a><\/h4>\n<h4><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-Y2023.pdf\" target=\"_blank\" rel=\"noopener\">Year End 2023<\/a><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3252352275\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3252352275-label\" class=\"accordion-title plain\" href=\"#accordion-item-2022\" aria-expanded=\"false\" aria-controls=\"accordion-3252352275-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2022<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3252352275-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3252352275-label\" >\n\t\t\t\n\n<h4 data-animate=\"none\"><span style=\"color: #282828;\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-1Q2022.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2022<\/a><\/span><\/h4>\n<h4><span style=\"color: #282828;\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-2Q2022.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 2\/2022<\/a><\/span><\/h4>\n<h4><span style=\"color: #282828;\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-3Q2022.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2022<\/a><\/span><\/h4>\n<h4 data-animate=\"none\"><span style=\"color: #282828;\"><a style=\"color: #282828;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-Y2022.pdf\" target=\"_blank\" rel=\"noopener\">Year End 2022<\/a><\/span><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3393039988\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3393039988-label\" class=\"accordion-title plain\" href=\"#accordion-item-2021\" aria-expanded=\"false\" aria-controls=\"accordion-3393039988-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2021<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3393039988-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3393039988-label\" >\n\t\t\t\n\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-1Q2021.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 1\/2021<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-2Q2021.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 2\/2021<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-3Q2021.pdf\" target=\"_blank\" rel=\"noopener\">Quarter 3\/2021<\/a><\/span><\/h4>\n<h4><span data-text-color=\"primary\"><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-MDA-Y2021.pdf\" target=\"_blank\" rel=\"noopener\">Year End 2021<\/a><\/span><\/h4>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\n<\/div>\n\n<\/div>\n<div id=\"tab_annual-report\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-annual-report\">\n\n<div class=\"accordion\">\n\n\t<div id=\"accordion-1375260927\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1375260927-label\" class=\"accordion-title plain\" href=\"#accordion-item-2025\" aria-expanded=\"false\" aria-controls=\"accordion-1375260927-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2025<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1375260927-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1375260927-label\" >\n\t\t\t\n\n<h3>Annual Report 2025 (Form 56-1 One Report)<\/h3>\n<h5><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/03\/SDC-Eng_final.pdf\"><span style=\"color: #0000ff;\">Annual Report 2025 (Form 56-1 One Report)<\/span><\/a><\/h5>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/03\/E-Enc1_AR2025.pdf\"><span style=\"color: #0000ff;\">Attachment 1\u00a0 \u00a0Directors, Executives, Controlling Persons, the person assigned to take the highest responsibility in Accounting and Finance, the person assigned to take direct responsibility for accounting supervision and Company Secretary<\/span><\/a><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/03\/E-Enc2_AR2025.pdf\"><span style=\"color: #0000ff;\">Attachment 2\u00a0 \u00a0Directors of Subsidiaries<\/span><\/a><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/03\/E-Enc3_AR2025.pdf\"><span style=\"color: #0000ff;\">Attachment 3\u00a0 \u00a0Head of Internal Audit and Compliance Units<\/span><\/a><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/03\/E-Enc4_AR2025.pdf\"><span style=\"color: #0000ff;\">Attachment 4\u00a0 \u00a0Assets used in Business Operation<\/span><\/a><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2026\/03\/E-Enc5_AR2025-Revise.pdf\"><span style=\"color: #0000ff;\">Attachment 5\u00a0 \u00a0Corporate Governance Policy, Business Ethics and Charter of the Board of Directors and Committees<\/span><\/a><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3306480578\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3306480578-label\" class=\"accordion-title plain\" href=\"#accordion-item-2024\" aria-expanded=\"false\" aria-controls=\"accordion-3306480578-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2024<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3306480578-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3306480578-label\" >\n\t\t\t\n\n<h3><span style=\"color: #333333;\">Annual Report 2024 (Form 56-1 One Report)<\/span><\/h3>\n<p><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2025\/05\/FINAL-AR-SDC-En-19-3-25.2.27PM.pdf\"><span style=\"color: #0000ff;\">Annual Report 2024 (Form 56-1 One Report)<\/span><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/03\/E-\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e41\u0e19\u0e1a-1_AR2024.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 1\u00a0 \u00a0Directors, Executives, Controlling Persons, the person assigned to take the highest responsibility in Accounting and Finance, the person assigned to take direct responsibility for accounting supervision and Company Secretary<\/a><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/03\/E-\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e41\u0e19\u0e1a-2_AR2024.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 2\u00a0 \u00a0Committees and Directors of Subsidiaries<\/a><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/03\/E-\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e41\u0e19\u0e1a-3_AR2024.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 3\u00a0 \u00a0Head of Internal Audit and Compliance Units<\/a><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2025\/03\/E-\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e41\u0e19\u0e1a-4_AR2024.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 4\u00a0 \u00a0Assets used in Business Operation<\/a><\/span><\/p>\n<p><a href=\"https:\/\/samartdigital.com\/wp-content\/uploads\/2025\/06\/E-\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e41\u0e19\u0e1a-5_AR2024_.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Attachment 5\u00a0 \u00a0Corporate Governance Policy, Business Ethics and Charter of the Board of Directors and Committees<\/span><\/a><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-576503661\" class=\"accordion-item\">\n\t\t<a id=\"accordion-576503661-label\" class=\"accordion-title plain\" href=\"#accordion-item-2023\" aria-expanded=\"false\" aria-controls=\"accordion-576503661-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2023<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-576503661-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-576503661-label\" >\n\t\t\t\n\n\t<div id=\"text-3254538223\" class=\"text\">\n\t\t\n\n<h3><span style=\"color: #333333;\">Annual Report 2023 (Form 56-1 One Report)<\/span><\/h3>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-AR-2023.pdf\" target=\"_blank\" rel=\"noopener\">Annual Report 2023 (Form 56-1 One Report)<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E_Att1-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 1\u00a0 \u00a0Directors, Executives, Controlling Persons, the person assigned to take the highest responsibility in Accounting and Finance, the person assigned to take direct responsibility for accounting supervision and Company Secretary<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E_Att2-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 2\u00a0 \u00a0Committees and Directors of Subsidiaries<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E_Att3-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 3\u00a0 \u00a0Head of Internal Audit and Compliance Units<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E_Att4-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 4\u00a0 \u00a0Assets used in Business Operation<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-Att5-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 5\u00a0 \u00a0Corporate Governance Policy, Business Ethics and Charter of the Board of Directors and Committees<\/a><\/p>\n\t\t\n<style>\n#text-3254538223 {\n  color: #43b8df;\n}\n#text-3254538223 > * {\n  color: #43b8df;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3217298734\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3217298734-label\" class=\"accordion-title plain\" href=\"#accordion-item-2022\" aria-expanded=\"false\" aria-controls=\"accordion-3217298734-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2022<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3217298734-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3217298734-label\" >\n\t\t\t\n\n\t<div id=\"text-4252978792\" class=\"text\">\n\t\t\n\n<h3><span style=\"color: #333333;\">Annual Report 2022 (Form 56-1 One Report)<\/span><\/h3>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-0-AR-2023.pdf\" target=\"_blank\" rel=\"noopener\">Annual Report 2022 (Form 56-1 One Report)<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-1-Att1-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 1\u00a0 \u00a0Directors, Executives, Controlling Persons, the person assigned to take the highest responsibility in Accounting and Finance, the person assigned to take direct responsibility for accounting supervision and Company Secretary<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-2-Att2-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 2\u00a0 \u00a0Committees and Directors of Subsidiaries<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-3-Att3-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 3\u00a0 \u00a0Head of Internal Audit and Compliance Units<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-4-Att4-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 4\u00a0 \u00a0Assets used in Business Operation<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-5-Att5-2023.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 5\u00a0 \u00a0Corporate Governance Policy, Business Ethics and Charter of the Board of Directors and Committees<\/a><\/p>\n\t\t\n<style>\n#text-4252978792 {\n  color: #43b8df;\n}\n#text-4252978792 > * {\n  color: #43b8df;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3156269853\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3156269853-label\" class=\"accordion-title plain\" href=\"#accordion-item-2021\" aria-expanded=\"false\" aria-controls=\"accordion-3156269853-content\" >\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\"><\/i><\/button>\n\t\t\t<span>2021<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3156269853-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3156269853-label\" >\n\t\t\t\n\n\t<div id=\"text-3457251984\" class=\"text\">\n\t\t\n\n<h3><span style=\"color: #333333;\">Annual Report 2021 (Form 56-1 One Report)<\/span><\/h3>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-0-AR-2021.pdf\" target=\"_blank\" rel=\"noopener\">Annual Report 2021 (Form 56-1 One Report)<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-1-Att1-2021.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 1\u00a0 \u00a0Directors, Executives, Controlling Persons, the person assigned to take the highest responsibility in Accounting and Finance, the person assigned to take direct responsibility for accounting supervision and Company Secretary<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-2-Att2-2021.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 2\u00a0 \u00a0Committees and Directors of Subsidiaries<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-3-Att3-2021.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 3\u00a0 \u00a0Head of Internal Audit and Compliance Units<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-4-Att4-2021.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 4\u00a0 \u00a0Assets used in Business Operation<\/a><\/p>\n<p><a href=\"https:\/\/www.samartdigital.com\/wp-content\/uploads\/2024\/07\/E-5-Att5-2021.pdf\" target=\"_blank\" rel=\"noopener\">Attachment 5\u00a0 \u00a0Corporate Governance Policy, Business Ethics and Charter of the Board of Directors and Committees<\/a><\/p>\n\t\t\n<style>\n#text-3457251984 {\n  color: #43b8df;\n}\n#text-3457251984 > * {\n  color: #43b8df;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t<\/div>\n\t\n\n<\/div>\n\n<\/div><\/div><\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank.php","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/pages\/1353"}],"collection":[{"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/comments?post=1353"}],"version-history":[{"count":82,"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/pages\/1353\/revisions"}],"predecessor-version":[{"id":3329,"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/pages\/1353\/revisions\/3329"}],"wp:attachment":[{"href":"https:\/\/samartdigital.com\/index.php\/wp-json\/wp\/v2\/media?parent=1353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}