ZACD Group Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4.3	5.31	14.61	7.66	5.89	12.66
Short-Term Investments	0.08	-	-	-	-	-
Cash & Short-Term Investments	4.38	5.31	14.61	7.66	5.89	12.66
Cash Growth	-50.74%	-63.62%	90.64%	30.02%	-53.47%	-30.96%
Accounts Receivable	5.51	5.68	4.29	4.44	3.38	4.94
Other Receivables	1.56	0.47	0.64	1.26	1.7	1.18
Receivables	25.86	24.64	12.97	15.36	19.29	6.12
Prepaid Expenses	0.21	0.63	0.47	0.25	0.39	0.44
Other Current Assets	0.35	0.41	0.34	0.46	0.24	0.28
Total Current Assets	30.8	30.99	28.39	23.73	25.82	19.5
Property, Plant & Equipment	0.19	0.37	0.59	0.87	0.23	0.35
Long-Term Investments	1.32	1.53	2.4	2.62	1.2	1.47
Other Long-Term Assets	0.18	0.19	0.22	0.24	0.26	0.28
Total Assets	32.48	33.08	31.6	27.45	28.32	21.6
Accrued Expenses	-	0.98	1.09	1.6	1.26	1.2
Short-Term Debt	7.45	5.76	2.09	0.22	0.27	0
Current Portion of Long-Term Debt	0.2	0.59	0.77	0.75	0.71	0.26
Current Portion of Leases	0.11	0.26	0.25	0.26	0.02	0.14
Current Income Taxes Payable	0.59	0.65	1.02	0.34	0.05	-
Current Unearned Revenue	-	0.29	0.11	0.1	0.05	0.1
Other Current Liabilities	2.63	1.46	1.33	0.02	0.02	0.45
Total Current Liabilities	10.97	9.98	6.65	3.29	2.39	2.16
Long-Term Debt	-	-	0.59	1.36	2.12	2.75
Long-Term Leases	0.01	0.01	0.18	0.44	0.02	0.04
Long-Term Deferred Tax Liabilities	0.09	0.09	0.06	0.06	0.07	0.07
Other Long-Term Liabilities	1.9	2.57	1.63	1.36	-	-
Total Liabilities	12.97	12.65	9.11	6.5	4.59	5.01
Common Stock	29.87	29.87	29.87	29.87	29.87	29.87
Retained Earnings	-11.74	-11.01	-9.81	-11.55	-8.84	-16.3
Comprehensive Income & Other	1.39	1.57	2.43	2.63	2.7	3.02
Shareholders' Equity	19.52	20.43	22.49	20.95	23.73	16.59
Total Liabilities & Equity	32.48	33.08	31.6	27.45	28.32	21.6
Total Debt	7.76	6.62	3.88	3.03	3.14	3.19
Net Cash (Debt)	-3.39	-1.3	10.72	4.64	2.75	9.48
Net Cash Growth	-	-	131.28%	68.58%	-70.99%	-46.45%
Net Cash Per Share	-0.00	-0.00	0.01	0.00	0.00	0.00
Filing Date Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Total Common Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Working Capital	19.82	21.01	21.74	20.44	23.43	17.34
Book Value Per Share	0.01	0.01	0.01	0.01	0.01	0.01
Tangible Book Value	19.52	20.43	22.49	20.95	23.73	16.59
Tangible Book Value Per Share	0.01	0.01	0.01	0.01	0.01	0.01
Machinery	-	0.77	0.75	0.82	0.85	0.76

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