RADCOM Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	30.49	19.24	10.89	9.53	11.95
Short-Term Investments	79.44	75.43	71.27	64.13	58.62
Cash & Short-Term Investments	109.92	94.67	82.17	73.66	70.57
Cash Growth	16.11%	15.22%	11.55%	4.38%	2.33%
Accounts Receivable	20.25	19.04	13.41	11.07	10.03
Other Receivables	2.04	0.63	0.58	0.43	0.34
Receivables	22.28	19.67	13.99	11.5	10.37
Inventory	0.32	1.67	0.25	0.8	0.93
Prepaid Expenses	-	1.19	1.01	1.5	1.62
Total Current Assets	132.52	117.2	97.42	87.45	83.5
Property, Plant & Equipment	3.89	4.3	2.45	3.47	3.07
Long-Term Investments	-	-	-	4	-
Goodwill	-	1.24	1.24	-	-
Other Intangible Assets	2.27	1.37	1.71	-	-
Long-Term Deferred Charges	-	3.06	1.21	2.19	1.05
Other Long-Term Assets	6.3	3.41	3.51	3.89	4.05
Total Assets	144.97	130.57	107.53	101	91.66
Accounts Payable	2.63	2.46	2.64	2.71	2.65
Accrued Expenses	18.2	17.64	14.94	12.03	9.85
Current Portion of Leases	1.1	0.97	1.06	1.02	1.05
Current Unearned Revenue	1.1	6.85	1.47	7.04	2.7
Total Current Liabilities	23.03	27.91	20.11	22.8	16.25
Long-Term Leases	2.14	2.44	0.56	1.45	0.89
Other Long-Term Liabilities	5.71	4.55	4.37	3.97	4.37
Total Liabilities	30.87	34.9	25.04	28.22	21.51
Common Stock	0.81	0.77	0.74	0.71	0.67
Additional Paid-In Capital	167.17	160.76	154.7	148.61	143.47
Retained Earnings	-50.95	-62.94	-69.91	-73.63	-71.37
Comprehensive Income & Other	-2.92	-2.91	-3.03	-2.91	-2.62
Shareholders' Equity	114.11	95.68	82.49	72.78	70.15
Total Liabilities & Equity	144.97	130.57	107.53	101	91.66
Total Debt	3.23	3.4	1.62	2.48	1.94
Net Cash (Debt)	106.69	91.27	80.54	71.18	68.63
Net Cash Growth	16.90%	13.32%	13.15%	3.72%	4.10%
Net Cash Per Share	6.34	5.65	5.26	4.90	4.86
Filing Date Shares Outstanding	16.51	16.03	15.47	14.99	14.43
Total Common Shares Outstanding	16.51	15.92	15.31	14.74	14.16
Working Capital	109.49	89.29	77.3	64.66	67.25
Book Value Per Share	6.91	6.01	5.39	4.94	4.96
Tangible Book Value	111.84	93.07	79.54	72.78	70.15
Tangible Book Value Per Share	6.77	5.85	5.20	4.94	4.96
Machinery	-	5.23	4.98	4.81	4.64
Leasehold Improvements	-	0.33	0.32	0.31	0.3

Source: S&P Global Market Intelligence. Standard template. Financial Sources.