Caribbean Flavours and Fragrances Limited (JMSE: CFF)

CFF Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	28.66	112.58	229.01	270.38	295.43	225.65
Short-Term Investments	79.62	-	-	-	-	-
Cash & Short-Term Investments	108.28	112.58	229.01	270.38	295.43	225.65
Cash Growth	-53.02%	-50.84%	-15.30%	-8.48%	30.92%	30.97%
Accounts Receivable	133.34	161.24	126.65	89.64	76.65	61.09
Other Receivables	235.6	246.24	61.75	26.97	3.4	4.89
Receivables	368.94	407.48	188.41	116.61	80.05	65.98
Inventory	174.17	216.99	179.36	185.43	150.72	166.9
Prepaid Expenses	-	-	-	-	2.88	5.06
Other Current Assets	-	-	-	11.17	-	-
Total Current Assets	651.39	737.04	596.78	583.59	529.08	463.59
Property, Plant & Equipment	111.28	113.44	113.93	125.84	105.94	99.63
Long-Term Investments	45	45	45	15	-	-
Long-Term Deferred Tax Assets	0.34	0.34	1.74	0.88	-	-
Total Assets	808.02	895.82	757.45	725.31	635.02	563.22
Accounts Payable	-	110.09	68.22	61.79	26.5	25.63
Accrued Expenses	-	8.24	2.83	3.43	10.79	7.42
Current Portion of Long-Term Debt	4.17	4.17	4.25	3.94	2.08	2.82
Current Portion of Leases	4.59	4.59	4.97	4.64	4.65	3.38
Current Income Taxes Payable	9.62	11.94	4.33	9.22	9.1	-
Other Current Liabilities	44.29	21.46	16.94	16.1	4.85	11.64
Total Current Liabilities	62.67	160.48	101.55	99.11	57.96	50.88
Long-Term Debt	8.2	9.29	13.36	17.9	-	2.01
Long-Term Leases	73.01	74.34	78.69	83.66	83.51	80.15
Long-Term Deferred Tax Liabilities	-	-	-	-	3.55	-
Total Liabilities	143.88	244.11	193.6	200.68	145.02	133.04
Common Stock	56.2	56.2	56.2	56.2	56.2	56.2
Retained Earnings	607.94	595.51	507.65	468.43	433.8	373.98
Shareholders' Equity	664.14	651.71	563.85	524.63	490	430.18
Total Liabilities & Equity	808.02	895.82	757.45	725.31	635.02	563.22
Total Debt	89.96	92.38	101.27	110.14	90.24	88.36
Net Cash (Debt)	18.32	20.19	127.74	160.24	205.19	137.29
Net Cash Growth	-86.08%	-84.19%	-20.28%	-21.91%	49.46%	-16.72%
Net Cash Per Share	0.02	0.02	0.14	0.18	0.23	0.15
Filing Date Shares Outstanding	899.2	899.2	899.2	899.2	899.2	899.2
Total Common Shares Outstanding	899.2	899.2	899.2	899.2	899.2	899.2
Working Capital	588.72	576.56	495.23	484.48	471.12	412.71
Book Value Per Share	0.74	0.72	0.63	0.58	0.54	0.48
Tangible Book Value	664.14	651.71	563.85	524.63	490	430.18
Tangible Book Value Per Share	0.74	0.72	0.63	0.58	0.54	0.48
Machinery	-	67.07	66.81	73.02	45.33	35.36
Leasehold Improvements	-	7.71	7.49	6.84	6.45	4.62

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