ASE:IREL Balance Sheet

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

Millions JOD. 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	26.72	35.12	37.57	38.47	0.08
Accounts Receivable	103.09	111.67	68.77	90.56	119.59
Other Receivables	8.93	11.77	8.24	7.96	11.89
Inventory	5.1	5.22	4.85	5.93	4.28
Other Current Assets	5.32	5.01	4.92	4.67	4.36
Total Current Assets	149.17	168.8	124.36	147.59	140.21
Property, Plant & Equipment	213.92	190.28	164.6	143.02	137.14
Long-Term Investments	0.34	0.34	0.34	0.29	0.29
Long-Term Deferred Tax Assets	4.13	3.73	3.49	2.85	2.27
Other Long-Term Assets	104.75	99.33	97.64	101.93	95.5
Total Assets	472.31	462.47	390.43	395.68	375.41
Accounts Payable	107.42	115.11	61.95	119.41	92.89
Accrued Expenses	27.67	28.83	24.41	17.91	16.79
Short-Term Debt	75.85	65.75	64.02	23.65	51.61
Current Portion of Long-Term Debt	3.6	3.6	3.6	1.56	-
Current Unearned Revenue	0.1	0.08	0.03	0.04	0.04
Current Portion of Leases	0.39	0.31	0.1	0.11	0.12
Current Income Taxes Payable	3.35	3.8	3.66	7.47	3.5
Other Current Liabilities	7.73	5.93	4.79	6.28	12.99
Total Current Liabilities	226.1	223.42	162.57	176.42	177.94
Long-Term Debt	7.2	10.8	14.4	17.11	18.67
Long-Term Leases	0.58	0.79	0.15	0.24	0.33
Pension & Post-Retirement Benefits	12.89	11.59	10.69	8.84	6.52
Other Long-Term Liabilities	180.19	172.52	163.77	155.92	149.51
Total Liabilities	426.97	419.12	351.58	358.54	352.97
Common Stock	26.79	21	14	10	10
Retained Earnings	18.55	22.35	24.85	27.14	12.44
Shareholders' Equity	45.34	43.35	38.85	37.14	22.44
Total Liabilities & Equity	472.31	462.47	390.43	395.68	375.41
Total Debt	87.62	81.26	82.27	42.67	70.74
Net Cash (Debt)	-60.9	-46.14	-44.7	-4.2	-70.65
Net Cash Per Share	-2.27	-1.72	-1.66	-0.16	-2.62
Filing Date Shares Outstanding	26.79	27	27	27	27
Total Common Shares Outstanding	26.79	27	27	27	27
Working Capital	-76.93	-54.62	-38.21	-28.83	-37.73
Book Value Per Share	1.69	1.61	1.44	1.38	0.83
Tangible Book Value	45.34	43.35	38.85	37.14	22.44
Tangible Book Value Per Share	1.69	1.61	1.44	1.38	0.83
Land	0.87	0.87	0.87	0.64	0.64
Buildings	4.07	3.96	3.4	2.9	2.8
Machinery	137.48	123.87	112.28	97.99	92.69
Construction In Progress	10.41	14.34	8.03	6.41	5.02

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.