Jordanian Duty Free Shops (ASE: JDFS)

Jordanian Duty Free Shops Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	5	5.13	3.21	20.96	12.3	45.89
Short-Term Investments	10.03	13.14	22.1	-	-	-
Cash & Short-Term Investments	15.03	18.27	25.32	20.96	12.3	45.89
Cash Growth	-22.79%	-27.83%	20.77%	70.40%	-73.19%	7.38%
Accounts Receivable	0.14	0.13	0.17	0.16	0.22	0.27
Other Receivables	0.89	0.76	0.53	0.35	0.27	0.69
Receivables	1.03	0.89	0.7	0.5	0.5	0.95
Inventory	11.04	11.72	9.16	3.64	13.85	11.47
Prepaid Expenses	0.26	0.22	0.11	0.17	0.23	0.28
Other Current Assets	3.86	0.81	0.82	1.91	2.86	0.68
Total Current Assets	31.22	31.91	36.1	27.19	29.74	59.27
Property, Plant & Equipment	28.92	29.33	29.76	28.89	23.53	20.08
Long-Term Investments	1.78	0	0	0	0	0
Other Intangible Assets	13.54	14.92	16.77	0.33	0.27	0.67
Other Long-Term Assets	-	-	-	-	3.63	3.63
Total Assets	75.45	76.17	82.63	56.41	57.17	83.65
Accounts Payable	1.78	1.16	1.17	0.74	0.54	0.96
Accrued Expenses	9.58	7.17	7.27	2.06	1.72	2.52
Current Portion of Leases	0.85	0.9	0.91	0.9	0.82	0.82
Current Income Taxes Payable	0.11	0.35	0.24	0.16	0.16	0.24
Current Unearned Revenue	0.44	0.05	0.04	-	-	-
Other Current Liabilities	2.03	1.66	1.28	0.09	0.11	0.15
Total Current Liabilities	14.78	11.28	10.91	3.94	3.35	4.68
Long-Term Leases	3.76	4.31	4.77	5.24	4.98	5.36
Other Long-Term Liabilities	15.43	16.08	16.52	0.74	0.27	0.5
Total Liabilities	33.97	31.67	32.2	9.92	8.59	10.54
Common Stock	22.5	22.5	22.5	22.5	22.5	22.5
Retained Earnings	18.99	22.01	27.93	23.99	26.08	50.62
Comprehensive Income & Other	-0.01	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	41.48	44.5	50.43	46.49	48.57	73.11
Total Liabilities & Equity	75.45	76.17	82.63	56.41	57.17	83.65
Total Debt	4.61	5.21	5.68	6.13	5.79	6.17
Net Cash (Debt)	10.42	13.06	19.63	14.83	6.51	39.72
Net Cash Growth	-26.88%	-33.46%	32.42%	127.83%	-83.61%	-7.07%
Net Cash Per Share	0.46	0.58	0.87	0.66	0.29	1.77
Filing Date Shares Outstanding	22.5	22.5	22.5	22.5	22.5	22.5
Total Common Shares Outstanding	22.5	22.5	22.5	22.5	22.5	22.5
Working Capital	16.44	20.63	25.19	23.24	26.39	54.59
Book Value Per Share	1.84	1.98	2.24	2.07	2.16	3.25
Tangible Book Value	27.94	29.58	33.66	46.16	48.31	72.44
Tangible Book Value Per Share	1.24	1.31	1.50	2.05	2.15	3.22
Land	-	4.12	4.12	4.12	0.41	0.41
Buildings	-	24.32	11.18	10.76	10.62	9.91
Machinery	-	8.08	5.87	5.67	5.6	5.37
Construction In Progress	-	1.25	15.14	13.43	11.04	6.88

Source: S&P Capital IQ. Standard template. Financial Sources.