Z-Com Balance Sheet

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

Millions TWD. 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	375.79	234.64	214.91	223.6	189.28
Short-Term Investments	5.3	2.73	10.13	2.77	17.36
Cash & Short-Term Investments	381.09	237.37	225.04	226.37	206.64
Cash Growth	60.55%	5.48%	-0.59%	9.55%	48.37%
Accounts Receivable	50.3	122.71	62.98	55.25	55.4
Other Receivables	0.59	0.64	0.37	0.15	1.28
Receivables	50.89	123.35	63.35	55.41	56.68
Inventory	94.46	166.93	157.37	202.94	167.88
Prepaid Expenses	24.61	29.4	39	29.59	22.27
Other Current Assets	-	-	-	-	24.91
Total Current Assets	551.05	557.05	484.75	514.29	478.38
Property, Plant & Equipment	156.55	168.29	173.05	192.51	203.55
Long-Term Investments	11.52	12	21.36	16.2	2.01
Other Intangible Assets	0.29	0.55	0.48	0.79	1.08
Long-Term Deferred Tax Assets	15.4	25.21	35.09	36.31	44.14
Other Long-Term Assets	4.56	4.48	8.47	14.35	14.11
Total Assets	739.37	767.58	723.19	774.45	743.27
Accounts Payable	36.55	73.01	33.66	64.74	42.79
Accrued Expenses	20.15	28.67	27.28	37.61	34.95
Short-Term Debt	60	60	100	100	25
Current Portion of Leases	1.21	1.19	3.08	3.01	0.56
Current Unearned Revenue	4.73	10.58	15.59	1.31	9.58
Other Current Liabilities	1.25	10.51	1.25	24.71	0.57
Total Current Liabilities	123.89	183.96	180.86	231.38	113.45
Long-Term Leases	9.52	11.12	11.17	14.14	11.89
Pension & Post-Retirement Benefits	16.95	15.38	13.75	11.99	11.62
Other Long-Term Liabilities	0.16	0.18	0.19	0.18	0.19
Total Liabilities	150.52	210.64	205.97	257.69	137.15
Common Stock	717.01	717.01	717.01	717.01	725
Additional Paid-In Capital	-	-	0.49	0.03	2.58
Retained Earnings	-99	-126.73	-157.53	-163.3	-100.55
Treasury Stock	-25.11	-26.51	-26.51	-27.21	-35.9
Comprehensive Income & Other	-19.36	-20.05	-29.96	-24.73	-36.07
Total Common Equity	573.55	543.72	503.49	501.81	555.06
Minority Interest	15.3	13.22	13.73	14.95	51.07
Shareholders' Equity	588.85	556.94	517.22	516.76	606.13
Total Liabilities & Equity	739.37	767.58	723.19	774.45	743.27
Total Debt	70.73	72.31	114.25	117.15	37.45
Net Cash (Debt)	310.37	165.06	110.79	109.22	169.19
Net Cash Growth	88.03%	48.99%	1.44%	-35.45%	267.75%
Net Cash Per Share	4.49	2.39	1.60	1.58	2.45
Filing Date Shares Outstanding	69.32	69.18	69.18	69.12	69.09
Total Common Shares Outstanding	69.32	69.18	69.18	69.12	69.09
Working Capital	427.16	373.09	303.9	282.91	364.93
Book Value Per Share	8.27	7.86	7.28	7.26	8.03
Tangible Book Value	573.26	543.18	503.02	501.02	553.98
Tangible Book Value Per Share	8.27	7.85	7.27	7.25	8.02
Buildings	196.96	195.99	191.78	194.01	191.54
Machinery	128.13	127.49	125.42	124.11	162.76

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