Smart Sand (SND) Non-Current Deferred Tax Liability (2015 - 2026)
Smart Sand's Non-Current Deferred Tax Liability was $3.16 million in Q2 2026, down 32.8% from $4.71 million a year earlier and down 1.4% from the prior quarter.
Smart Sand (SND) Non-Current Deferred Tax Liability (2015 - 2026) Analysis & Trends
At the end of FY2025, Non-Current Deferred Tax Liability at Smart Sand came in at $4.19 million, down 55.0% from FY2024.
- Non-Current Deferred Tax Liability has now declined for five consecutive years, with a five-year compound annual growth rate of -33.8% (FY2020 to FY2025).
- In earlier years, Non-Current Deferred Tax Liability was $9.32 million in FY2024 (-23.0%), $12.1 million in FY2023 (-33.6%), $18.24 million in FY2022 (-18.7%) and $22.43 million in FY2021 (-32.0%).
- The Q2 2026 figure marks the lowest quarterly Non-Current Deferred Tax Liability in data going back to Q4 2015.
- Compared with a year earlier, Non-Current Deferred Tax Liability has declined for five straight quarters, with an average decline of 28.1% over the last eight quarters.
- The best year-over-year quarter for Non-Current Deferred Tax Liability over five years was Q1 2025 (growth of 104.6%); the worst was Q1 2026 (a decline of 87.7%).
- Per Business Quant data, SND's Non-Current Deferred Tax Liability in the three quarters before Q2 2026 was $3.21 million (Q1 2026), $4.19 million (Q4 2025) and $6.74 million (Q3 2025).
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) |
|---|---|---|---|---|
| 1 | Rio Tinto | 182.38 Bn | 151.41 Bn | - |
| 2 | Southern Copper | 163.97 Bn | 142.76 Bn | 2.90 Bn |
| 3 | Rio Tinto | 141.19 Bn | 101.70 Bn | - |
| 4 | Newmont | 124.53 Bn | 92.53 Bn | 4.03 Bn |
| 5 | Freeport-Mcmoran | 98.93 Bn | 82.97 Bn | 2.19 Bn |
| 6 | Agnico Eagle Mines | 93.96 Bn | 83.59 Bn | 2.43 Bn |
| 7 | Barrick Mining | 69.55 Bn | 44.75 Bn | 2.90 Bn |
| 8 | Nucor | 60.45 Bn | 49.83 Bn | 2.03 Bn |
| 9 | ArcelorMittal | 48.41 Bn | 27.44 Bn | - |
| 10 | Smart Sand | 206.51 Mn | 149.22 Mn | 19.83 Mn |
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 3.16 Mn |
| Mar 31, 2026 | 3.21 Mn |
| Dec 31, 2025 | 4.19 Mn |
| Sep 30, 2025 | 6.74 Mn |
| Jun 30, 2025 | 4.71 Mn |
| Mar 31, 2025 | 25.98 Mn |
| Dec 31, 2024 | 9.32 Mn |
| Sep 30, 2024 | 9.88 Mn |
| Jun 30, 2024 | 15.03 Mn |
| Mar 31, 2024 | 12.70 Mn |
| Dec 31, 2023 | 12.10 Mn |
| Sep 30, 2023 | 14.14 Mn |
| Jun 30, 2023 | 16.49 Mn |
| Mar 31, 2023 | 19.91 Mn |
| Dec 31, 2022 | 18.24 Mn |
| Sep 30, 2022 | 19.65 Mn |
| Jun 30, 2022 | 19.17 Mn |
| Mar 31, 2022 | 18.26 Mn |
| Dec 31, 2021 | 22.43 Mn |
| Sep 30, 2021 | 25.44 Mn |
Smart Sand Non-Current Deferred Tax Liability API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=non-current-deferred-tax-liability&ticker=SND&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "non-current-deferred-tax-liability", "ticker": "SND", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=non-current-deferred-tax-liability&ticker=SND&period=max&api_key=YOUR_API_KEY");
const data = await res.json();