Zara Investment Holding Company (ASE:ZARA)

ASE:ZARA Balance Sheet

Financials in millions JOD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	31.52	34.73	35.26	25.99	15.27	9.62
Cash & Short-Term Investments	31.52	34.73	35.26	25.99	15.27	9.62
Cash Growth	-12.42%	-1.52%	35.70%	70.19%	58.68%	-37.83%
Receivables	3.08	1.9	1.81	3.39	2.08	1.02
Inventory	1.61	1.37	1.74	1.89	1.45	1.37
Prepaid Expenses	-	0.25	0.27	0.31	0.37	-
Other Current Assets	2.62	1.4	2.91	1.17	2.51	2.03
Total Current Assets	38.84	39.64	41.99	32.75	21.67	14.04
Property, Plant & Equipment	155.04	154.12	158.26	161.12	163.93	164.22
Long-Term Investments	3.34	3.24	3.36	3.31	4.32	4.29
Long-Term Deferred Tax Assets	4.41	4.38	3.69	4.15	5.05	3.68
Other Long-Term Assets	4.88	5.87	3.23	4.81	3.36	4.32
Total Assets	206.51	207.25	210.53	206.14	198.33	190.56
Accounts Payable	6.78	5.61	5.46	6.22	5.24	4.81
Accrued Expenses	-	0.17	0.21	0.33	0.27	0.2
Short-Term Debt	-	-	-	-	5.39	5.23
Current Portion of Long-Term Debt	5.43	4.14	2.29	1.1	0.93	-
Current Portion of Leases	0.66	1.31	1.38	1.3	1.22	0.63
Current Income Taxes Payable	0.11	0.09	0.23	0.07	0.08	0.08
Other Current Liabilities	7.21	6.33	7.97	6.92	4.66	3.83
Total Current Liabilities	20.2	17.65	17.53	15.93	17.79	14.79
Long-Term Debt	17.08	17.21	13.56	14.19	7.6	3.54
Long-Term Leases	4.29	4.14	4.61	4.71	5.28	2.71
Long-Term Deferred Tax Liabilities	0.18	0.19	0.23	0.24	0.31	0.3
Other Long-Term Liabilities	4.25	5.04	6.62	8.86	7.71	2.65
Total Liabilities	45.99	44.22	42.55	43.93	38.69	23.98
Common Stock	145	145	145	150	150	150
Retained Earnings	-0.63	2.12	5.62	-4.85	-8.47	-2.35
Comprehensive Income & Other	-1.31	-1.32	-1.21	-1.26	-0.26	-0.29
Total Common Equity	143.06	145.79	149.41	143.9	141.26	147.37
Minority Interest	17.46	17.24	18.56	18.31	18.37	19.21
Shareholders' Equity	160.52	163.03	167.98	162.21	159.63	166.58
Total Liabilities & Equity	206.51	207.25	210.53	206.14	198.33	190.56
Total Debt	27.46	26.8	21.84	21.3	20.42	12.1
Net Cash (Debt)	4.06	7.92	13.43	4.69	-5.15	-2.48
Net Cash Growth	-59.86%	-40.98%	186.31%	-	-	-
Net Cash Per Share	0.03	0.05	0.09	0.03	-0.04	-0.02
Filing Date Shares Outstanding	140.51	145	145	145	145	145
Total Common Shares Outstanding	140.51	145	145	145	145	145
Working Capital	18.64	22	24.46	16.82	3.89	-0.75
Book Value Per Share	1.02	1.01	1.03	0.99	0.97	1.02
Tangible Book Value	143.06	145.79	149.41	143.9	141.26	147.37
Tangible Book Value Per Share	1.02	1.01	1.03	0.99	0.97	1.02
Land	-	37.23	36.7	36.7	36.7	36.7
Buildings	-	171.7	170.78	169.68	168.84	166.96
Machinery	-	194.65	192.17	188.81	186.52	181.67
Construction In Progress	-	5.04	4.8	4.37	2.49	5.28

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.