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ZACD (08313)

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  • 0.025
  • -0.001-3.85%
Market Closed May 15 15:01 CST
50.00MMarket Cap-1.47P/E (TTM)

ZACD (08313) Balance Sheet

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(FY)Dec 31, 2025
(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(Q6)Jun 30, 2024
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
Assets
Current assets
Accounts receivable
-23.23%18.56M
44.12%24.3M
95.90%24.17M
34.67%16.86M
-12.49%12.34M
-19.31%12.52M
-19.84%14.1M
66.23%15.52M
256.03%17.59M
-36.14%9.34M
Related party payments receivable
320.47%1.97M
209.40%1.28M
-26.14%469K
-74.13%415K
-49.44%635K
27.00%1.6M
-26.25%1.26M
-16.25%1.26M
44.08%1.7M
29.11%1.51M
Advance deposits and other receivables
5.53%668K
2.71%568K
34.39%633K
-84.51%553K
88.40%471K
1,179.21%3.57M
-36.22%250K
-11.15%279K
-10.09%392K
-59.38%314K
Cash and equivalents
-25.86%3.94M
-51.02%4.3M
-63.62%5.31M
-7.10%8.78M
90.64%14.61M
23.53%9.45M
30.02%7.66M
53.55%7.65M
-53.47%5.89M
-61.96%4.98M
Special items of current assets
-3.45%392K
28.15%346K
20.47%406K
-32.50%270K
-27.37%337K
109.42%400K
93.33%464K
-33.45%191K
-12.73%240K
-9.75%287K
Total current assets
-17.63%25.53M
14.59%30.8M
9.18%30.99M
-2.41%26.88M
19.62%28.39M
10.61%27.54M
-8.08%23.73M
51.60%24.9M
32.40%25.82M
-45.20%16.42M
Non-current assets
Property, plant and equipment
65.85%204K
-54.09%73K
-39.41%123K
-25.70%159K
-13.62%203K
15.05%214K
2.62%235K
6.90%186K
-2.97%229K
-47.11%174K
Advance payment
-11.29%165K
-13.30%176K
-13.49%186K
-10.18%203K
-9.28%215K
-8.87%226K
-8.49%237K
-8.15%248K
-7.83%259K
-7.53%270K
Stock investment
-74.88%51K
-84.78%58K
-64.39%203K
-49.87%381K
-20.83%570K
-37.81%760K
-39.39%720K
15.94%1.22M
-19.13%1.19M
-40.85%1.05M
Special items of non-current assets
-33.81%879K
-24.63%1.26M
-27.51%1.33M
-11.20%1.67M
-3.43%1.83M
20,833.33%1.88M
20,977.78%1.9M
-99.48%9K
--9K
--1.74M
Total non-current assets
-16.20%1.75M
-37.47%1.69M
-35.02%2.09M
-24.97%2.7M
-13.80%3.21M
44.94%3.6M
48.90%3.72M
-23.45%2.48M
18.93%2.5M
17.17%3.24M
Total assets
-17.54%27.28M
9.84%32.48M
4.69%33.08M
-5.02%29.57M
15.09%31.6M
13.72%31.14M
-3.04%27.45M
39.23%27.38M
31.09%28.32M
-39.93%19.67M
Liabilities
Current liabilities
Accounts payable
----
----
----
----
----
----
----
5.86%1.43M
----
-51.91%1.35M
Tax payable
-43.32%369K
-35.22%585K
-36.05%651K
32.79%903K
198.53%1.02M
1,233.33%680K
543.40%341K
--51K
--53K
----
Amounts payable to associated parties-current liabilities
26.05%7.25M
220.43%7.45M
175.10%5.76M
15.73%2.33M
833.93%2.09M
1,081.76%2.01M
-18.25%224K
-28.87%170K
-21.71%274K
-10.15%239K
Other payables and accrued expenses
-26.86%1.99M
11.48%2.63M
7.93%2.72M
-3.44%2.36M
46.20%2.52M
--2.45M
27.97%1.73M
----
-5.67%1.35M
----
Advance payment
----
----
----
--10K
----
----
----
----
----
----
Bank loans and overdrafts
----
-74.62%198K
-23.28%590K
3.31%780K
2.95%769K
3.00%755K
5.06%747K
16.53%733K
178.82%711K
--629K
Financial lease liabilities-current liabilities
1.15%265K
-10.74%108K
5.22%262K
-53.46%121K
-0.40%249K
--260K
--250K
----
----
----
Total current liabilities
-1.01%9.88M
68.82%10.97M
50.08%9.98M
5.71%6.5M
102.31%6.65M
158.36%6.15M
37.76%3.29M
7.45%2.38M
10.72%2.39M
-37.07%2.22M
Net current assets
-25.52%15.65M
-2.70%19.82M
-3.33%21.01M
-4.75%20.38M
6.32%21.74M
-5.00%21.39M
-12.74%20.44M
58.48%22.52M
35.10%23.43M
-46.28%14.21M
Total assets less current liabilities
-24.68%17.4M
-6.77%21.51M
-7.41%23.1M
-7.66%23.07M
3.22%24.95M
-0.05%24.99M
-6.80%24.17M
43.26%25M
33.35%25.93M
-40.27%17.45M
Non-current liabilities
Long-term bank loan
----
----
----
-79.78%198K
-56.52%590K
-43.61%979K
-35.90%1.36M
-26.91%1.74M
-23.02%2.12M
--2.38M
Financial lease liabilities-non-current liabilities
1,880.00%198K
-96.95%6K
-94.54%10K
-33.89%197K
-57.64%183K
--298K
--432K
----
----
----
Deferred tax liability
-3.45%84K
52.63%87K
52.63%87K
0.00%57K
0.00%57K
-13.64%57K
-13.64%57K
1.54%66K
1.54%66K
-23.53%65K
Derivative financial instruments-non-current liabilities
6.92%2.75M
-0.63%1.9M
58.01%2.57M
52.63%1.91M
19.60%1.63M
--1.25M
--1.36M
----
----
----
Special items of non-current liabilities
--79K
----
----
----
----
-88.89%1K
-64.71%6K
-67.86%9K
-56.41%17K
-57.58%28K
Total non-current liabilities
16.55%3.11M
-15.68%2M
8.62%2.67M
-8.61%2.37M
-23.49%2.46M
42.96%2.59M
46.09%3.21M
-26.62%1.81M
-22.92%2.2M
1,534.44%2.47M
Total liabilities
2.70%12.99M
46.27%12.97M
38.88%12.65M
1.46%8.87M
40.12%9.11M
108.49%8.74M
41.76%6.5M
-10.51%4.19M
-8.44%4.59M
27.57%4.68M
Total assets less total liabilities
-30.07%14.28M
-5.75%19.52M
-9.16%20.43M
-7.55%20.71M
7.32%22.49M
-3.41%22.4M
-11.70%20.95M
54.77%23.19M
43.03%23.73M
-48.45%14.98M
Total equity and non-current liabilities
-24.68%17.4M
-6.77%21.51M
-7.41%23.1M
-7.66%23.07M
3.22%24.95M
-0.05%24.99M
-6.80%24.17M
43.26%25M
33.35%25.93M
-40.27%17.45M
Equity
Share capital
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
0.00%29.87M
Reserve
-65.08%-15.58M
-13.00%-10.35M
-27.92%-9.44M
-22.64%-9.16M
17.21%-7.38M
-11.83%-7.47M
-45.26%-8.91M
55.13%-6.68M
53.78%-6.14M
-1,758.18%-14.88M
Shareholders' Equity
-30.07%14.28M
-5.75%19.52M
-9.16%20.43M
-7.55%20.71M
7.32%22.49M
-3.41%22.4M
-11.70%20.95M
54.77%23.19M
43.03%23.73M
-48.45%14.98M
Total equity
-30.07%14.28M
-5.75%19.52M
-9.16%20.43M
-7.55%20.71M
7.32%22.49M
-3.41%22.4M
-11.70%20.95M
54.77%23.19M
43.03%23.73M
-48.45%14.98M
Total equity and total liabilities
-17.54%27.28M
9.84%32.48M
4.69%33.08M
-5.02%29.57M
15.09%31.6M
13.72%31.14M
-3.04%27.45M
39.23%27.38M
31.09%28.32M
-39.93%19.67M
Currency Unit
SGD
SGD
SGD
SGD
SGD
SGD
SGD
SGD
SGD
SGD
Accounting Standards
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
Audit Opinions
--
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Auditor
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
(FY)Dec 31, 2025(Q6)Jun 30, 2025(FY)Dec 31, 2024(Q6)Jun 30, 2024(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021
Assets
Current assets
Accounts receivable -23.23%18.56M44.12%24.3M95.90%24.17M34.67%16.86M-12.49%12.34M-19.31%12.52M-19.84%14.1M66.23%15.52M256.03%17.59M-36.14%9.34M
Related party payments receivable 320.47%1.97M209.40%1.28M-26.14%469K-74.13%415K-49.44%635K27.00%1.6M-26.25%1.26M-16.25%1.26M44.08%1.7M29.11%1.51M
Advance deposits and other receivables 5.53%668K2.71%568K34.39%633K-84.51%553K88.40%471K1,179.21%3.57M-36.22%250K-11.15%279K-10.09%392K-59.38%314K
Cash and equivalents -25.86%3.94M-51.02%4.3M-63.62%5.31M-7.10%8.78M90.64%14.61M23.53%9.45M30.02%7.66M53.55%7.65M-53.47%5.89M-61.96%4.98M
Special items of current assets -3.45%392K28.15%346K20.47%406K-32.50%270K-27.37%337K109.42%400K93.33%464K-33.45%191K-12.73%240K-9.75%287K
Total current assets -17.63%25.53M14.59%30.8M9.18%30.99M-2.41%26.88M19.62%28.39M10.61%27.54M-8.08%23.73M51.60%24.9M32.40%25.82M-45.20%16.42M
Non-current assets
Property, plant and equipment 65.85%204K-54.09%73K-39.41%123K-25.70%159K-13.62%203K15.05%214K2.62%235K6.90%186K-2.97%229K-47.11%174K
Advance payment -11.29%165K-13.30%176K-13.49%186K-10.18%203K-9.28%215K-8.87%226K-8.49%237K-8.15%248K-7.83%259K-7.53%270K
Stock investment -74.88%51K-84.78%58K-64.39%203K-49.87%381K-20.83%570K-37.81%760K-39.39%720K15.94%1.22M-19.13%1.19M-40.85%1.05M
Special items of non-current assets -33.81%879K-24.63%1.26M-27.51%1.33M-11.20%1.67M-3.43%1.83M20,833.33%1.88M20,977.78%1.9M-99.48%9K--9K--1.74M
Total non-current assets -16.20%1.75M-37.47%1.69M-35.02%2.09M-24.97%2.7M-13.80%3.21M44.94%3.6M48.90%3.72M-23.45%2.48M18.93%2.5M17.17%3.24M
Total assets -17.54%27.28M9.84%32.48M4.69%33.08M-5.02%29.57M15.09%31.6M13.72%31.14M-3.04%27.45M39.23%27.38M31.09%28.32M-39.93%19.67M
Liabilities
Current liabilities
Accounts payable ----------------------------5.86%1.43M-----51.91%1.35M
Tax payable -43.32%369K-35.22%585K-36.05%651K32.79%903K198.53%1.02M1,233.33%680K543.40%341K--51K--53K----
Amounts payable to associated parties-current liabilities 26.05%7.25M220.43%7.45M175.10%5.76M15.73%2.33M833.93%2.09M1,081.76%2.01M-18.25%224K-28.87%170K-21.71%274K-10.15%239K
Other payables and accrued expenses -26.86%1.99M11.48%2.63M7.93%2.72M-3.44%2.36M46.20%2.52M--2.45M27.97%1.73M-----5.67%1.35M----
Advance payment --------------10K------------------------
Bank loans and overdrafts -----74.62%198K-23.28%590K3.31%780K2.95%769K3.00%755K5.06%747K16.53%733K178.82%711K--629K
Financial lease liabilities-current liabilities 1.15%265K-10.74%108K5.22%262K-53.46%121K-0.40%249K--260K--250K------------
Total current liabilities -1.01%9.88M68.82%10.97M50.08%9.98M5.71%6.5M102.31%6.65M158.36%6.15M37.76%3.29M7.45%2.38M10.72%2.39M-37.07%2.22M
Net current assets -25.52%15.65M-2.70%19.82M-3.33%21.01M-4.75%20.38M6.32%21.74M-5.00%21.39M-12.74%20.44M58.48%22.52M35.10%23.43M-46.28%14.21M
Total assets less current liabilities -24.68%17.4M-6.77%21.51M-7.41%23.1M-7.66%23.07M3.22%24.95M-0.05%24.99M-6.80%24.17M43.26%25M33.35%25.93M-40.27%17.45M
Non-current liabilities
Long-term bank loan -------------79.78%198K-56.52%590K-43.61%979K-35.90%1.36M-26.91%1.74M-23.02%2.12M--2.38M
Financial lease liabilities-non-current liabilities 1,880.00%198K-96.95%6K-94.54%10K-33.89%197K-57.64%183K--298K--432K------------
Deferred tax liability -3.45%84K52.63%87K52.63%87K0.00%57K0.00%57K-13.64%57K-13.64%57K1.54%66K1.54%66K-23.53%65K
Derivative financial instruments-non-current liabilities 6.92%2.75M-0.63%1.9M58.01%2.57M52.63%1.91M19.60%1.63M--1.25M--1.36M------------
Special items of non-current liabilities --79K-----------------88.89%1K-64.71%6K-67.86%9K-56.41%17K-57.58%28K
Total non-current liabilities 16.55%3.11M-15.68%2M8.62%2.67M-8.61%2.37M-23.49%2.46M42.96%2.59M46.09%3.21M-26.62%1.81M-22.92%2.2M1,534.44%2.47M
Total liabilities 2.70%12.99M46.27%12.97M38.88%12.65M1.46%8.87M40.12%9.11M108.49%8.74M41.76%6.5M-10.51%4.19M-8.44%4.59M27.57%4.68M
Total assets less total liabilities -30.07%14.28M-5.75%19.52M-9.16%20.43M-7.55%20.71M7.32%22.49M-3.41%22.4M-11.70%20.95M54.77%23.19M43.03%23.73M-48.45%14.98M
Total equity and non-current liabilities -24.68%17.4M-6.77%21.51M-7.41%23.1M-7.66%23.07M3.22%24.95M-0.05%24.99M-6.80%24.17M43.26%25M33.35%25.93M-40.27%17.45M
Equity
Share capital 0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M0.00%29.87M
Reserve -65.08%-15.58M-13.00%-10.35M-27.92%-9.44M-22.64%-9.16M17.21%-7.38M-11.83%-7.47M-45.26%-8.91M55.13%-6.68M53.78%-6.14M-1,758.18%-14.88M
Shareholders' Equity -30.07%14.28M-5.75%19.52M-9.16%20.43M-7.55%20.71M7.32%22.49M-3.41%22.4M-11.70%20.95M54.77%23.19M43.03%23.73M-48.45%14.98M
Total equity -30.07%14.28M-5.75%19.52M-9.16%20.43M-7.55%20.71M7.32%22.49M-3.41%22.4M-11.70%20.95M54.77%23.19M43.03%23.73M-48.45%14.98M
Total equity and total liabilities -17.54%27.28M9.84%32.48M4.69%33.08M-5.02%29.57M15.09%31.6M13.72%31.14M-3.04%27.45M39.23%27.38M31.09%28.32M-39.93%19.67M
Currency Unit SGDSGDSGDSGDSGDSGDSGDSGDSGDSGD
Accounting Standards IASIASIASIASIASIASIASIASIASIAS
Audit Opinions ----Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Ernst & Young--Ernst & Young--Ernst & Young--Ernst & Young--Ernst & Young--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

Market Insights
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More