ZTEST Electronics Balance Sheet

Financials in millions CAD. Fiscal year is July - June.

Millions CAD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Sep '25 Sep 30, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021	2016 - 2020
Cash & Equivalents	4.27	4.1	2.78	0.23	0.27	0.56	Upgrade
Cash & Short-Term Investments	4.27	4.1	2.78	0.23	0.27	0.56	Upgrade
Cash Growth	30.95%	47.88%	1091.92%	-12.99%	-51.95%	152.72%	Upgrade
Receivables	1.11	1.03	1.69	0.96	0.78	0.65	Upgrade
Inventory	1.4	1.05	1.26	1.83	0.86	0.49	Upgrade
Prepaid Expenses	0.04	0.06	0.02	0.03	0.01	0.02	Upgrade
Total Current Assets	6.82	6.24	5.74	3.05	1.92	1.72	Upgrade
Property, Plant & Equipment	0.87	0.95	1.26	0.89	1.16	1.4	Upgrade
Long-Term Investments	0	0	0	0	0	0	Upgrade
Total Assets	7.69	7.2	7.01	3.94	3.08	3.12	Upgrade
Accounts Payable	1.34	0.69	0.84	0.9	0.58	0.44	Upgrade
Accrued Expenses	-	0.31	0.61	0.85	0.67	0.52	Upgrade
Short-Term Debt	-	-	-	0.11	-	-	Upgrade
Current Portion of Long-Term Debt	0.04	0.06	0.07	0.08	0.06	0.06	Upgrade
Current Portion of Leases	0.09	0.14	0.18	0.17	0.16	0.15	Upgrade
Other Current Liabilities	0.02	0.04	0.45	0.21	-	0	Upgrade
Total Current Liabilities	1.5	1.24	2.15	2.32	1.47	1.17	Upgrade
Long-Term Debt	-	-	0.06	0.17	0.24	0.31	Upgrade
Long-Term Leases	-	-	0.14	0.32	0.48	0.64	Upgrade
Long-Term Deferred Tax Liabilities	0.14	0.15	0.17	0.04	-	-	Upgrade
Total Liabilities	1.64	1.39	2.51	2.83	2.2	2.12	Upgrade
Common Stock	25.05	25.08	25.19	24.06	24.06	23.86	Upgrade
Additional Paid-In Capital	1.98	1.96	1.77	1.7	1.65	1.65	Upgrade
Retained Earnings	-21.39	-21.66	-22.91	-24.66	-24.83	-24.56	Upgrade
Comprehensive Income & Other	0.41	0.42	0.44	-	-	0.05	Upgrade
Shareholders' Equity	6.05	5.81	4.5	1.11	0.88	1	Upgrade
Total Liabilities & Equity	7.69	7.2	7.01	3.94	3.08	3.12	Upgrade
Total Debt	0.13	0.19	0.44	0.84	0.95	1.16	Upgrade
Net Cash (Debt)	4.14	3.91	2.34	-0.61	-0.68	-0.6	Upgrade
Net Cash Growth	43.52%	67.24%	-	-	-	-	Upgrade
Net Cash Per Share	0.11	0.11	0.08	-0.02	-0.03	-0.02	Upgrade
Filing Date Shares Outstanding	36.78	36.77	36.8	26.69	26.69	24.23	Upgrade
Total Common Shares Outstanding	36.78	36.8	36.55	26.69	26.69	24.23	Upgrade
Working Capital	5.32	5.01	3.59	0.73	0.45	0.55	Upgrade
Book Value Per Share	0.16	0.16	0.12	0.04	0.03	0.04	Upgrade
Tangible Book Value	6.05	5.81	4.5	1.11	0.88	1	Upgrade
Tangible Book Value Per Share	0.16	0.16	0.12	0.04	0.03	0.04	Upgrade
Machinery	-	3.7	3.65	2.96	2.96	3.27	Upgrade
Leasehold Improvements	-	0.08	0.08	0.08	0.08	0.08	Upgrade

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