JMSE:CPJ Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Cash & Equivalents	6.87	6.6	9.92	5.46	3.92
Cash & Short-Term Investments	6.87	6.6	9.92	5.46	3.92
Cash Growth	4.12%	-33.45%	81.51%	39.38%	-6.69%
Accounts Receivable	39.97	19.87	13.39	13.09	12.2
Other Receivables	-	3.59	5.31	6.33	6.29
Receivables	39.97	23.46	18.7	19.42	18.49
Inventory	36.72	41	42.15	38.91	40.16
Total Current Assets	83.56	71.07	70.77	63.79	62.56
Property, Plant & Equipment	26.64	30.91	24.35	23.22	23.77
Long-Term Investments	0.16	-	-	-	-
Other Intangible Assets	1.68	0.03	0.05	0.07	0.04
Long-Term Deferred Tax Assets	3.56	3.56	3.06	2.88	2.02
Other Long-Term Assets	8.67	0.63	0.16	0.16	0.07
Total Assets	124.27	106.2	98.39	90.11	88.46
Accounts Payable	12.97	8.23	8.87	7.88	15.18
Accrued Expenses	-	-	-	0.02	0.01
Short-Term Debt	15.77	14.97	16.33	11.44	12.18
Current Portion of Long-Term Debt	8.47	1.68	1.41	4.26	13.71
Current Portion of Leases	2.25	3.92	4.16	0.87	0.69
Current Income Taxes Payable	3.01	1.49	1.34	1.13	1.36
Other Current Liabilities	-	6.07	3.35	2.52	3.62
Total Current Liabilities	42.46	36.37	35.46	28.12	46.75
Long-Term Debt	20.05	16.23	16.7	14.91	2.53
Long-Term Leases	12.44	12.46	7.58	14.79	13.13
Total Liabilities	74.94	65.06	59.74	57.83	62.42
Common Stock	4.9	5.12	5.12	5.12	5.12
Retained Earnings	41.56	33.33	30.66	24.02	18.25
Comprehensive Income & Other	-	-0.22	-0.22	-0.22	-0.22
Total Common Equity	46.46	38.23	35.55	28.91	23.15
Minority Interest	2.86	2.92	3.09	3.37	2.89
Shareholders' Equity	49.32	41.15	38.65	32.29	26.04
Total Liabilities & Equity	124.27	106.2	98.39	90.11	88.46
Total Debt	58.97	49.27	46.18	46.27	42.24
Net Cash (Debt)	-52.09	-42.67	-36.27	-40.81	-38.32
Net Cash Per Share	-0.05	-0.04	-0.03	-0.04	-0.03
Filing Date Shares Outstanding	1,106	1,100	1,100	1,100	1,100
Total Common Shares Outstanding	1,106	1,100	1,100	1,100	1,100
Working Capital	41.1	34.7	35.3	35.67	15.81
Book Value Per Share	0.04	0.03	0.03	0.03	0.02
Tangible Book Value	44.78	38.2	35.5	28.85	23.11
Tangible Book Value Per Share	0.04	0.03	0.03	0.03	0.02
Machinery	-	26.35	25.95	21.34	21.24
Construction In Progress	-	4.74	2.13	0.41	0.38
Leasehold Improvements	-	16.92	16.92	15.54	15.15

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.