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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	7.03	5.13	3.21	20.96	12.3	45.89
Short-Term Investments	6.03	13.14	22.1	-	-	-
Cash & Short-Term Investments	13.06	18.27	25.32	20.96	12.3	45.89
Cash Growth	-13.42%	-27.83%	20.77%	70.40%	-73.19%	7.38%
Accounts Receivable	0.15	0.13	0.17	0.16	0.22	0.27
Other Receivables	0.86	0.76	0.53	0.35	0.27	0.69
Receivables	1.02	0.89	0.7	0.5	0.5	0.95
Inventory	8.8	11.72	9.16	3.64	13.85	11.47
Prepaid Expenses	0.25	0.22	0.11	0.17	0.23	0.28
Other Current Assets	3.18	0.81	0.82	1.91	2.86	0.68
Total Current Assets	26.31	31.91	36.1	27.19	29.74	59.27
Property, Plant & Equipment	29.13	29.33	29.76	28.89	23.53	20.08
Long-Term Investments	1.88	0	0	0	0	0
Other Intangible Assets	14	14.92	16.77	0.33	0.27	0.67
Other Long-Term Assets	-	-	-	-	3.63	3.63
Total Assets	71.32	76.17	82.63	56.41	57.17	83.65
Accounts Payable	3.72	1.16	1.17	0.74	0.54	0.96
Accrued Expenses	7.36	7.17	7.27	2.06	1.72	2.52
Current Portion of Leases	0.89	0.9	0.91	0.9	0.82	0.82
Current Income Taxes Payable	0.14	0.35	0.24	0.16	0.16	0.24
Current Unearned Revenue	0.17	0.05	0.04	-	-	-
Other Current Liabilities	1.76	1.66	1.28	0.09	0.11	0.15
Total Current Liabilities	14.05	11.28	10.91	3.94	3.35	4.68
Long-Term Leases	4.19	4.31	4.77	5.24	4.98	5.36
Other Long-Term Liabilities	15.14	16.08	16.52	0.74	0.27	0.5
Total Liabilities	33.37	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	15.46	22.01	27.93	23.99	26.08	50.62
Comprensive Income & Other	-0.01	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	37.95	44.5	50.43	46.49	48.57	73.11
Total Liabilities & Equity	71.32	76.17	82.63	56.41	57.17	83.65
Total Debt	5.07	5.21	5.68	6.13	5.79	6.17
Net Cash (Debt)	7.98	13.06	19.63	14.83	6.51	39.72
Net Cash Growth	-18.09%	-33.46%	32.42%	127.83%	-83.61%	-7.07%
Net Cash Per Share	0.35	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	12.26	20.63	25.19	23.24	26.39	54.59
Book Value Per Share	1.69	1.98	2.24	2.07	2.16	3.25
Tangible Book Value	23.95	29.58	33.66	46.16	48.31	72.44
Tangible Book Value Per Share	1.06	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.