ZACD Group Ltd. (HKG:8313)

ZACD Group Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5.31	14.61	7.66	5.89	12.66
Cash & Short-Term Investments	5.31	14.61	7.66	5.89	12.66
Cash Growth	-63.62%	90.64%	30.02%	-53.47%	-30.96%
Accounts Receivable	5.68	4.29	4.44	3.38	4.94
Other Receivables	0.47	0.64	1.26	1.7	1.18
Receivables	24.64	12.97	15.36	19.29	6.12
Prepaid Expenses	0.63	0.47	0.25	0.39	0.44
Other Current Assets	0.41	0.34	0.46	0.24	0.28
Total Current Assets	30.99	28.39	23.73	25.82	19.5
Property, Plant & Equipment	0.37	0.59	0.87	0.23	0.35
Long-Term Investments	1.53	2.4	2.62	1.2	1.47
Other Long-Term Assets	0.19	0.22	0.24	0.26	0.28
Total Assets	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	5.76	2.09	0.22	0.27	0
Current Portion of Long-Term Debt	0.59	0.77	0.75	0.71	0.26
Current Portion of Leases	0.26	0.25	0.26	0.02	0.14
Current Income Taxes Payable	0.65	1.02	0.34	0.05	-
Current Unearned Revenue	0.29	0.11	0.1	0.05	0.1
Other Current Liabilities	1.46	1.33	0.02	0.02	0.45
Total Current Liabilities	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	0.18	0.44	0.02	0.04
Long-Term Deferred Tax Liabilities	0.09	0.06	0.06	0.07	0.07
Other Long-Term Liabilities	2.57	1.63	1.36	-	-
Total Liabilities	12.65	9.11	6.5	4.59	5.01
Common Stock	29.87	29.87	29.87	29.87	29.87
Retained Earnings	-11.01	-9.81	-11.55	-8.84	-16.3
Comprehensive Income & Other	1.57	2.43	2.63	2.7	3.02
Shareholders' Equity	20.43	22.49	20.95	23.73	16.59
Total Liabilities & Equity	33.08	31.6	27.45	28.32	21.6
Total Debt	6.62	3.88	3.03	3.14	3.19
Net Cash (Debt)	-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	0.01	0.00	0.00	0.00
Filing Date Shares Outstanding	2,000	2,000	2,000	2,000	2,000
Total Common Shares Outstanding	2,000	2,000	2,000	2,000	2,000
Working Capital	21.01	21.74	20.44	23.43	17.34
Book Value Per Share	0.01	0.01	0.01	0.01	0.01
Tangible Book Value	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
Machinery	0.77	0.75	0.82	0.85	0.76

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