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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	49.76	112.58	229.01	270.38	295.43	225.65
Short-Term Investments	80.2	-	-	-	-	-
Cash & Short-Term Investments	129.96	112.58	229.01	270.38	295.43	225.65
Cash Growth	-30.25%	-50.84%	-15.30%	-8.48%	30.92%	30.97%
Accounts Receivable	108.6	161.24	126.65	89.64	76.65	61.09
Other Receivables	285.5	246.24	61.75	26.97	3.4	4.89
Receivables	394.1	407.48	188.41	116.61	80.05	65.98
Inventory	175.67	216.99	179.36	185.43	150.72	166.9
Prepaid Expenses	-	-	-	-	2.88	5.06
Other Current Assets	0	-	-	11.17	-	-
Total Current Assets	699.73	737.04	596.78	583.59	529.08	463.59
Property, Plant & Equipment	119.09	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	864.16	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	13.05	11.94	4.33	9.22	9.1	-
Other Current Liabilities	33.16	21.46	16.94	16.1	4.85	11.64
Total Current Liabilities	54.96	160.48	101.55	99.11	57.96	50.88
Long-Term Debt	18.79	9.29	13.36	17.9	-	2.01
Long-Term Leases	70.34	74.34	78.69	83.66	83.51	80.15
Long-Term Deferred Tax Liabilities	-	-	-	-	3.55	-
Total Liabilities	144.09	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	663.87	595.51	507.65	468.43	433.8	373.98
Shareholders' Equity	720.07	651.71	563.85	524.63	490	430.18
Total Liabilities & Equity	864.16	895.82	757.45	725.31	635.02	563.22
Total Debt	97.88	92.38	101.27	110.14	90.24	88.36
Net Cash (Debt)	32.08	20.19	127.74	160.24	205.19	137.29
Net Cash Growth	-64.29%	-84.19%	-20.28%	-21.91%	49.46%	-16.72%
Net Cash Per Share	0.04	0.02	0.14	0.18	0.23	0.15
Filing Date Shares Outstanding	776.55	899.2	899.2	899.2	899.2	899.2
Total Common Shares Outstanding	776.55	899.2	899.2	899.2	899.2	899.2
Working Capital	644.77	576.56	495.23	484.48	471.12	412.71
Book Value Per Share	0.93	0.72	0.63	0.58	0.54	0.48
Tangible Book Value	720.07	651.71	563.85	524.63	490	430.18
Tangible Book Value Per Share	0.93	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.