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	Mar '26 Mar 31, 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	1.59	5.38	7.11	6.03	17.83	18.16
Short-Term Investments	41.02	0.03	31.5	30	11.65	6.66
Trading Asset Securities	0.04	-	0.04	0.02	0.01	0.01
Cash & Short-Term Investments	42.65	5.42	38.65	36.05	29.49	24.83
Cash Growth	24.82%	-85.98%	7.19%	22.27%	18.75%	32.18%
Accounts Receivable	3.19	0.89	3.19	3.23	1.32	2.37
Other Receivables	0.87	2.14	0.79	0.26	0.22	0.44
Receivables	4.06	43.07	3.98	3.49	1.54	2.81
Inventory	0.26	0.26	0.31	0.27	0.28	0.09
Prepaid Expenses	-	-	-	-	-	0.14
Other Current Assets	-	-	0.57	0.37	0.23	0.06
Total Current Assets	46.97	48.74	43.51	40.18	31.54	27.93
Property, Plant & Equipment	33.12	33.1	42.16	47.8	52.82	53.68
Long-Term Investments	2.28	1.68	1.86	0.98	0.57	0.04
Other Intangible Assets	0.54	2.17	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	3.7	4.47	4.97	5.88	6.83	8.23
Total Assets	86.86	90.42	93.38	95.53	92.26	90.24
Accounts Payable	-	0.96	1.49	1.52	1.02	2.2
Accrued Expenses	-	11.72	3.12	3.05	2.73	1.87
Current Portion of Long-Term Debt	1.61	1.61	1.43	1.43	1.44	1.44
Current Portion of Leases	0.57	-	0.71	0.56	0.5	0.5
Current Income Taxes Payable	-	2.04	-	0.1	0.49	0.09
Current Unearned Revenue	2.04	-	9.94	9.28	7.73	6.96
Other Current Liabilities	11.81	1.56	0.11	0.58	0.41	0.58
Total Current Liabilities	16.02	17.88	16.81	16.52	14.31	13.64
Long-Term Debt	2.12	2.52	3.55	4.97	6.4	7.82
Long-Term Leases	0.87	-	1.53	1.98	1.39	1.79
Pension & Post-Retirement Benefits	-	0.1	-	-	-	-
Other Long-Term Liabilities	0.39	1.38	1	0.41	0.43	0.48
Total Liabilities	19.4	21.88	22.88	23.88	22.53	23.73
Common Stock	53.07	53.06	53.07	53.07	53.07	53.2
Retained Earnings	14.4	15.48	17.43	18.58	16.66	13.31
Shareholders' Equity	67.46	68.54	70.49	71.64	69.73	66.51
Total Liabilities & Equity	86.86	90.42	93.38	95.53	92.26	90.24
Total Debt	5.16	4.13	7.22	8.95	9.73	11.55
Net Cash (Debt)	37.49	1.29	31.43	27.11	19.76	13.28
Net Cash Growth	35.51%	-95.91%	15.93%	37.18%	48.75%	155.25%
Net Cash Per Share	-	11.59	282.97	244.09	177.93	119.62
Filing Date Shares Outstanding	-	0.11	0.11	0.11	0.11	0.11
Total Common Shares Outstanding	-	0.11	0.11	0.11	0.11	0.11
Working Capital	30.94	30.86	26.7	23.65	17.22	14.3
Book Value Per Share	-	617.17	634.72	645.09	627.84	598.86
Tangible Book Value	66.92	66.37	69.8	71.09	69.31	66.23
Tangible Book Value Per Share	-	597.65	628.44	640.07	624.11	596.31
Land	-	-	3.04	3.04	3.04	3.05
Buildings	-	-	111.05	110.9	109.45	104.71
Machinery	-	-	39.47	37.4	36.84	34.74
Construction In Progress	-	-	1.34	1.49	1.53	2.88

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