Z-Com Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	357.96	234.64	214.91	223.6	189.28	121.41
Short-Term Investments	-	2.73	10.13	2.77	17.36	17.86
Cash & Short-Term Investments	357.96	237.37	225.04	226.37	206.64	139.27
Cash Growth	68.51%	5.48%	-0.59%	9.55%	48.37%	-39.20%
Accounts Receivable	42.39	122.71	62.98	55.25	55.4	65.71
Other Receivables	0.64	0.64	0.37	0.15	1.28	8.94
Receivables	43.03	123.35	63.35	55.41	56.68	74.65
Inventory	96.07	166.93	157.37	202.94	167.88	132.97
Prepaid Expenses	24.15	29.4	39	29.59	22.27	24.63
Other Current Assets	5.3	-	-	-	24.91	25.72
Total Current Assets	526.51	557.05	484.75	514.29	478.38	397.23
Property, Plant & Equipment	153.43	168.29	173.05	192.51	203.55	250.86
Long-Term Investments	10.55	12	21.36	16.2	2.01	2.03
Other Intangible Assets	0.32	0.55	0.48	0.79	1.08	3.32
Long-Term Deferred Tax Assets	21.59	25.21	35.09	36.31	44.14	61.39
Other Long-Term Assets	6.01	4.48	8.47	14.35	14.11	107.79
Total Assets	718.41	767.58	723.19	774.45	743.27	822.62
Accounts Payable	32.47	73.01	33.66	64.74	42.79	50.95
Accrued Expenses	25.05	28.67	27.28	37.61	34.95	40.9
Short-Term Debt	60	60	100	100	25	80.26
Current Portion of Leases	1.17	1.19	3.08	3.01	0.56	0.55
Current Income Taxes Payable	-	-	-	-	-	0.09
Current Unearned Revenue	8.71	10.58	15.59	1.31	9.58	2
Other Current Liabilities	0.33	10.51	1.25	24.71	0.57	1.25
Total Current Liabilities	127.73	183.96	180.86	231.38	113.45	176
Long-Term Leases	9.8	11.12	11.17	14.14	11.89	12.45
Pension & Post-Retirement Benefits	16.56	15.38	13.75	11.99	11.62	11.11
Other Long-Term Liabilities	1.16	0.18	0.19	0.18	0.19	1.36
Total Liabilities	155.25	210.64	205.97	257.69	137.15	200.92
Common Stock	717.01	717.01	717.01	717.01	725	725
Additional Paid-In Capital	0.49	0.49	0.49	0.03	2.58	2.58
Retained Earnings	-104.12	-126.73	-157.53	-163.3	-100.55	-33.44
Treasury Stock	-27.68	-26.51	-26.51	-27.21	-35.9	-35.9
Comprehensive Income & Other	-34.97	-20.54	-29.96	-24.73	-36.07	-33.24
Total Common Equity	550.73	543.72	503.49	501.81	555.06	625
Minority Interest	12.43	13.22	13.73	14.95	51.07	-3.3
Shareholders' Equity	563.16	556.94	517.22	516.76	606.13	621.7
Total Liabilities & Equity	718.41	767.58	723.19	774.45	743.27	822.62
Total Debt	70.97	72.31	114.25	117.15	37.45	93.27
Net Cash (Debt)	286.99	165.06	110.79	109.22	169.19	46.01
Net Cash Growth	149.96%	48.99%	1.44%	-35.45%	267.75%	-2.96%
Net Cash Per Share	4.15	2.39	1.60	1.58	2.45	0.66
Filing Date Shares Outstanding	69.07	69.18	69.18	69.12	69.09	69.09
Total Common Shares Outstanding	69.07	69.18	69.18	69.12	69.09	69.09
Working Capital	398.78	373.09	303.9	282.91	364.93	221.23
Book Value Per Share	7.97	7.86	7.28	7.26	8.03	9.05
Tangible Book Value	550.41	543.18	503.02	501.02	553.98	621.68
Tangible Book Value Per Share	7.97	7.85	7.27	7.25	8.02	9.00
Buildings	190.67	195.99	191.78	194.01	191.54	252.34
Machinery	124.21	127.49	125.42	124.11	162.76	168.86

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