Adriatic Croatia International Club, za djelatnost marina d.d. (ZSE:ACI)

ZSE:ACI Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2.5	5.38	7.11	6.03	17.83	18.16
Short-Term Investments	53.01	40.03	31.5	30	11.65	6.66
Trading Asset Securities	0.04	0.04	0.04	0.02	0.01	0.01
Cash & Short-Term Investments	55.54	45.45	38.65	36.05	29.49	24.83
Cash Growth	16.42%	17.59%	7.19%	22.27%	18.75%	32.18%
Accounts Receivable	1.9	2.51	3.19	3.23	1.32	2.37
Other Receivables	0.96	0.44	0.79	0.26	0.22	0.44
Receivables	2.86	2.96	3.98	3.49	1.54	2.81
Inventory	0.21	0.26	0.31	0.27	0.28	0.09
Prepaid Expenses	-	-	-	-	-	0.14
Other Current Assets	-	0.4	0.57	0.37	0.23	0.06
Total Current Assets	58.61	49.06	43.51	40.18	31.54	27.93
Property, Plant & Equipment	30.2	34.67	42.16	47.8	52.82	53.68
Long-Term Investments	2.19	1.68	1.86	0.98	0.57	0.04
Other Intangible Assets	0.49	0.57	0.7	0.56	0.41	0.28
Long-Term Deferred Tax Assets	0.26	0.26	0.19	0.14	0.09	0.07
Other Long-Term Assets	3.22	4.1	4.97	5.88	6.83	8.23
Total Assets	94.97	90.34	93.38	95.53	92.26	90.24

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	0.75	0.95	1.49	1.52	1.02	2.2
Accrued Expenses	-	4.7	2.62	3.05	2.73	1.87
Current Portion of Long-Term Debt	-	1.61	1.58	1.43	1.44	1.44
Current Portion of Leases	0.54	0.58	0.56	0.56	0.5	0.5
Current Income Taxes Payable	0.59	-	-	0.1	0.49	0.09
Current Unearned Revenue	12.65	9.89	9.94	9.28	7.73	6.96
Other Current Liabilities	4.3	0.16	0.62	0.58	0.41	0.58
Total Current Liabilities	20.45	17.88	16.81	16.52	14.31	13.64
Long-Term Debt	1.31	2.52	4.13	4.97	6.4	7.82
Long-Term Leases	0.73	1.09	1.53	1.98	1.39	1.79
Other Long-Term Liabilities	0.44	0.39	0.42	0.41	0.43	0.48
Total Liabilities	22.93	21.87	22.88	23.88	22.53	23.73

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	53.07	53.07	53.07	53.07	53.07	53.2
Retained Earnings	18.97	15.4	17.43	18.58	16.66	13.31
Shareholders' Equity	72.04	68.46	70.49	71.64	69.73	66.51
Total Liabilities & Equity	94.97	90.34	93.38	95.53	92.26	90.24

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	4.2	5.79	7.8	8.95	9.73	11.55
Net Cash (Debt)	51.34	39.65	30.85	27.11	19.76	13.28
Net Cash Growth	21.98%	28.54%	13.79%	37.18%	48.75%	155.25%
Net Cash Per Share	462.29	357.03	277.76	244.09	177.93	119.62
Filing Date Shares Outstanding	0.11	0.11	0.11	0.11	0.11	0.11
Total Common Shares Outstanding	0.11	0.11	0.11	0.11	0.11	0.11
Working Capital	38.16	31.18	26.7	23.65	17.22	14.3
Book Value Per Share	648.64	616.46	634.72	645.09	627.84	598.86
Tangible Book Value	71.55	67.9	69.8	71.09	69.31	66.23
Tangible Book Value Per Share	644.22	611.34	628.44	640.07	624.11	596.31
Land	-	3.04	3.04	3.04	3.04	3.05
Buildings	-	111.06	111.05	110.9	109.45	104.71
Machinery	-	39.56	39.47	37.4	36.84	34.74
Construction In Progress	-	1.32	1.34	1.49	1.53	2.88

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

Data Sources Report a data error