ZSE:ACI Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	10.43	5.38	7.11	6.03	17.83	18.16
Short-Term Investments	40	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	50.47	45.45	38.65	36.05	29.49	24.83
Cash Growth	23.40%	17.59%	7.19%	22.27%	18.75%	32.18%
Accounts Receivable	3.37	2.51	3.19	3.23	1.32	2.37
Other Receivables	0.68	0.44	0.79	0.26	0.22	0.44
Receivables	4.06	2.96	3.98	3.49	1.54	2.81
Inventory	0.23	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	54.76	49.06	43.51	40.18	31.54	27.93
Property, Plant & Equipment	31.72	34.67	42.16	47.8	52.82	53.68
Long-Term Investments	2.24	1.68	1.86	0.98	0.57	0.04
Other Intangible Assets	0.53	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	3.46	4.1	4.97	5.88	6.83	8.23
Total Assets	92.97	90.34	93.38	95.53	92.26	90.24
Accounts Payable	1	0.95	1.49	1.52	1.02	2.2
Accrued Expenses	0.12	4.7	2.62	3.05	2.73	1.87
Current Portion of Long-Term Debt	1.61	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	-	-	-	0.1	0.49	0.09
Current Unearned Revenue	13.5	9.89	9.94	9.28	7.73	6.96
Other Current Liabilities	4.92	0.16	0.62	0.58	0.41	0.58
Total Current Liabilities	21.68	17.88	16.81	16.52	14.31	13.64
Long-Term Debt	1.72	2.52	4.13	4.97	6.4	7.82
Long-Term Leases	0.82	1.09	1.53	1.98	1.39	1.79
Other Long-Term Liabilities	0.43	0.39	0.42	0.41	0.43	0.48
Total Liabilities	24.64	21.87	22.88	23.88	22.53	23.73
Common Stock	53.07	53.07	53.07	53.07	53.07	53.2
Retained Earnings	15.27	15.4	17.43	18.58	16.66	13.31
Shareholders' Equity	68.33	68.46	70.49	71.64	69.73	66.51
Total Liabilities & Equity	92.97	90.34	93.38	95.53	92.26	90.24
Total Debt	4.68	5.79	7.8	8.95	9.73	11.55
Net Cash (Debt)	45.79	39.65	30.85	27.11	19.76	13.28
Net Cash Growth	31.46%	28.54%	13.79%	37.18%	48.75%	155.25%
Net Cash Per Share	412.28	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	33.08	31.18	26.7	23.65	17.22	14.3
Book Value Per Share	615.26	616.46	634.72	645.09	627.84	598.86
Tangible Book Value	67.8	67.9	69.8	71.09	69.31	66.23
Tangible Book Value Per Share	610.46	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