Jordanian Duty Free Shops 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	6.98	2.26	5.13	3.21	20.96
Short-Term Investments	5	8	13.14	22.1	-
Cash & Short-Term Investments	11.98	10.26	18.27	25.32	20.96
Cash Growth	16.76%	-43.86%	-27.83%	20.77%	70.40%
Accounts Receivable	9.88	8.21	0.13	0.17	0.16
Other Receivables	0.45	0.82	0.55	0.53	0.35
Receivables	10.33	9.03	0.69	0.7	0.5
Inventory	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	3.1	2.95	0.81	0.82	1.91
Total Current Assets	39.89	36.18	31.91	36.1	27.19
Property, Plant & Equipment	29.39	28.93	29.33	29.76	28.89
Long-Term Investments	0.59	1.38	0	0	0
Other Intangible Assets	11.24	13.08	14.92	16.77	0.33
Total Assets	81.11	79.57	76.17	82.63	56.41
Accounts Payable	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	0.74	1.01	0.9	0.91	0.9
Current Income Taxes Payable	0.24	0.26	0.35	0.24	0.16
Current Unearned Revenue	0.39	0.34	0.05	0.04	-
Other Current Liabilities	5.93	3.01	1.64	1.28	0.09
Total Current Liabilities	18.46	17.29	11.28	10.91	3.94
Long-Term Leases	3.69	3.94	4.31	4.77	5.24
Other Long-Term Liabilities	13.26	14.72	16.08	16.52	0.74
Total Liabilities	35.4	35.95	31.67	32.2	9.92
Common Stock	22.5	22.5	22.5	22.5	22.5
Retained Earnings	23.22	21.12	22.01	27.93	23.99
Comprehensive Income & Other	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	45.71	43.62	44.5	50.43	46.49
Total Liabilities & Equity	81.11	79.57	76.17	82.63	56.41
Total Debt	4.43	4.96	5.21	5.68	6.13
Net Cash (Debt)	7.55	5.3	13.06	19.63	14.83
Net Cash Growth	42.32%	-59.41%	-33.47%	32.42%	127.83%
Net Cash Per Share	0.34	0.24	0.58	0.87	0.66
Filing Date Shares Outstanding	22.5	22.5	22.5	22.5	22.5
Total Common Shares Outstanding	22.5	22.5	22.5	22.5	22.5
Working Capital	21.44	18.89	20.63	25.19	23.24
Book Value Per Share	2.03	1.94	1.98	2.24	2.07
Tangible Book Value	34.48	30.54	29.58	33.66	46.16
Tangible Book Value Per Share	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.