Jordanian Duty Free Shops Balance Sheet

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

Millions JOD. 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	86.62	6.98	2.26	5.13	3.21	20.96
Short-Term Investments	-	5	8	13.14	22.1	-
Cash & Short-Term Investments	86.62	11.98	10.26	18.27	25.32	20.96
Cash Growth	518.66%	16.76%	-43.86%	-27.83%	20.77%	70.40%
Accounts Receivable	10.65	9.88	8.21	0.13	0.17	0.16
Other Receivables	-	0.45	0.82	0.55	0.53	0.35
Receivables	10.65	10.33	9.03	0.69	0.7	0.5
Inventory	10.34	13.84	13.47	11.72	9.16	3.64
Prepaid Expenses	-	0.64	0.48	0.43	0.11	0.17
Other Current Assets	-66.85	3.1	2.95	0.81	0.82	1.91
Total Current Assets	40.76	39.89	36.18	31.91	36.1	27.19
Property, Plant & Equipment	29	29.39	28.93	29.33	29.76	28.89
Long-Term Investments	0.62	0.59	1.38	0	0	0
Other Intangible Assets	10.77	11.24	13.08	14.92	16.77	0.33
Total Assets	81.16	81.11	79.57	76.17	82.63	56.41
Accounts Payable	1.65	3.54	2.05	1.16	1.17	0.74
Accrued Expenses	-	7.62	10.62	7.18	7.27	2.06
Current Portion of Leases	0.76	0.74	1.01	0.9	0.91	0.9
Current Income Taxes Payable	0.19	0.24	0.26	0.35	0.24	0.16
Current Unearned Revenue	-	0.39	0.34	0.05	0.04	-
Other Current Liabilities	23.06	5.93	3.01	1.64	1.28	0.09
Total Current Liabilities	25.66	18.46	17.29	11.28	10.91	3.94
Long-Term Leases	3.53	3.69	3.94	4.31	4.77	5.24
Other Long-Term Liabilities	13.5	13.26	14.72	16.08	16.52	0.74
Total Liabilities	42.69	35.4	35.95	31.67	32.2	9.92
Common Stock	22.5	22.5	22.5	22.5	22.5	22.5
Retained Earnings	15.97	23.22	21.12	22.01	27.93	23.99
Comprehensive Income & Other	-0.01	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	38.47	45.71	43.62	44.5	50.43	46.49
Total Liabilities & Equity	81.16	81.11	79.57	76.17	82.63	56.41
Total Debt	4.29	4.43	4.96	5.21	5.68	6.13
Net Cash (Debt)	82.33	7.55	5.3	13.06	19.63	14.83
Net Cash Growth	782.47%	42.32%	-59.41%	-33.47%	32.42%	127.83%
Net Cash Per Share	3.66	0.34	0.24	0.58	0.87	0.66
Filing Date Shares Outstanding	22.49	22.5	22.5	22.5	22.5	22.5
Total Common Shares Outstanding	22.49	22.5	22.5	22.5	22.5	22.5
Working Capital	15.11	21.44	18.89	20.63	25.19	23.24
Book Value Per Share	1.71	2.03	1.94	1.98	2.24	2.07
Tangible Book Value	27.69	34.48	30.54	29.58	33.66	46.16
Tangible Book Value Per Share	1.23	1.53	1.36	1.31	1.50	2.05
Land	-	4.13	4.12	4.12	4.12	4.12
Buildings	-	26.85	24.33	24.32	11.18	10.76
Machinery	-	9.9	8.76	8.08	5.87	5.67
Construction In Progress	-	0.8	1.85	1.25	15.14	13.43

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