ZACD Group Balance Sheet

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

Millions SGD. 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	3.94	5.31	14.61	7.66	5.89
Cash & Short-Term Investments	3.94	5.31	14.61	7.66	5.89
Cash Growth	-25.86%	-63.62%	90.64%	30.02%	-53.47%
Accounts Receivable	4.34	5.68	4.29	4.44	3.38
Other Receivables	1.97	0.47	0.64	1.26	1.7
Receivables	20.53	24.64	12.97	15.36	19.29
Prepaid Expenses	0.67	0.63	0.47	0.25	0.39
Other Current Assets	0.39	0.41	0.34	0.46	0.24
Total Current Assets	25.53	30.99	28.39	23.73	25.82
Property, Plant & Equipment	0.65	0.37	0.59	0.87	0.23
Long-Term Investments	0.93	1.53	2.4	2.62	1.2
Other Long-Term Assets	0.17	0.19	0.22	0.24	0.26
Total Assets	27.28	33.08	31.6	27.45	28.32
Accrued Expenses	0.37	0.98	1.09	1.6	1.26
Short-Term Debt	7.25	5.76	2.09	0.22	0.27
Current Portion of Long-Term Debt	-	0.59	0.77	0.75	0.71
Current Portion of Leases	0.28	0.26	0.25	0.26	0.02
Current Income Taxes Payable	0.37	0.65	1.02	0.34	0.05
Current Unearned Revenue	0.22	0.29	0.11	0.1	0.05
Other Current Liabilities	1.39	1.46	1.33	0.02	0.02
Total Current Liabilities	9.88	9.98	6.65	3.29	2.39
Long-Term Debt	-	-	0.59	1.36	2.12
Long-Term Leases	0.28	0.01	0.18	0.44	0.02
Long-Term Deferred Tax Liabilities	0.08	0.09	0.06	0.06	0.07
Other Long-Term Liabilities	2.75	2.57	1.63	1.36	-
Total Liabilities	12.99	12.65	9.11	6.5	4.59
Common Stock	29.87	29.87	29.87	29.87	29.87
Retained Earnings	-16.59	-11.01	-9.81	-11.55	-8.84
Comprehensive Income & Other	1	1.57	2.43	2.63	2.7
Shareholders' Equity	14.28	20.43	22.49	20.95	23.73
Total Liabilities & Equity	27.28	33.08	31.6	27.45	28.32
Total Debt	7.81	6.62	3.88	3.03	3.14
Net Cash (Debt)	-3.87	-1.3	10.72	4.64	2.75
Net Cash Growth	-	-	131.28%	68.58%	-70.99%
Net Cash Per Share	-0.00	-0.00	0.01	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	15.65	21.01	21.74	20.44	23.43
Book Value Per Share	0.01	0.01	0.01	0.01	0.01
Tangible Book Value	14.28	20.43	22.49	20.95	23.73
Tangible Book Value Per Share	0.01	0.01	0.01	0.01	0.01
Machinery	0.85	0.77	0.75	0.82	0.85