JMSE:CPJ Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	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	8.06	6.21	6.6	9.92	5.46	3.92
Cash & Short-Term Investments	8.06	6.21	6.6	9.92	5.46	3.92
Cash Growth	21.82%	-5.93%	-33.45%	81.51%	39.38%	-6.69%
Accounts Receivable	33.25	18.25	19.87	13.39	13.09	12.2
Other Receivables	-	20.49	3.59	5.31	6.33	6.29
Receivables	33.25	38.73	23.46	18.7	19.42	18.49
Inventory	36.38	38.46	41	42.15	38.91	40.16
Other Current Assets	-	5.16	-	-	-	-
Total Current Assets	77.68	88.55	71.07	70.77	63.79	62.56
Property, Plant & Equipment	25.62	26.72	30.91	24.35	23.22	23.77
Other Intangible Assets	1.51	1.68	0.03	0.05	0.07	0.04
Long-Term Deferred Tax Assets	4.57	4.57	3.56	3.06	2.88	2.02
Other Long-Term Assets	3.78	3.67	0.63	0.16	0.16	0.07
Total Assets	113.16	125.2	106.2	98.39	90.11	88.46
Accounts Payable	12.95	11.27	8.23	8.87	7.88	15.18
Accrued Expenses	-	-	-	-	0.02	0.01
Short-Term Debt	13.11	20.64	14.97	16.33	11.44	12.18
Current Portion of Long-Term Debt	3.45	2.61	1.68	1.41	4.26	13.71
Current Portion of Leases	1.83	1.79	3.92	4.16	0.87	0.69
Current Income Taxes Payable	0.01	0.76	1.49	1.34	1.13	1.36
Other Current Liabilities	-	4.25	6.07	3.35	2.52	3.62
Total Current Liabilities	31.35	41.32	36.37	35.46	28.12	46.75
Long-Term Debt	18.63	19.06	16.23	16.7	14.91	2.53
Long-Term Leases	12.41	12.89	12.46	7.58	14.79	13.13
Total Liabilities	62.39	73.27	65.06	59.74	57.83	62.42
Common Stock	4.9	5.12	5.12	5.12	5.12	5.12
Retained Earnings	42.64	43.75	33.33	30.66	24.02	18.25
Comprehensive Income & Other	-	-0.22	-0.22	-0.22	-0.22	-0.22
Total Common Equity	47.54	48.65	38.23	35.55	28.91	23.15
Minority Interest	3.23	3.28	2.92	3.09	3.37	2.89
Shareholders' Equity	50.77	51.93	41.15	38.65	32.29	26.04
Total Liabilities & Equity	113.16	125.2	106.2	98.39	90.11	88.46
Total Debt	49.44	56.98	49.27	46.18	46.27	42.24
Net Cash (Debt)	-41.38	-50.77	-42.67	-36.27	-40.81	-38.32
Net Cash Per Share	-0.04	-0.05	-0.04	-0.03	-0.04	-0.03
Filing Date Shares Outstanding	1,100	1,100	1,100	1,100	1,100	1,100
Total Common Shares Outstanding	1,100	1,100	1,100	1,100	1,100	1,100
Working Capital	46.33	47.23	34.7	35.3	35.67	15.81
Book Value Per Share	0.04	0.04	0.03	0.03	0.03	0.02
Tangible Book Value	46.03	46.97	38.2	35.5	28.85	23.11
Tangible Book Value Per Share	0.04	0.04	0.03	0.03	0.03	0.02
Machinery	-	30.16	26.35	25.95	21.34	21.24
Construction In Progress	-	0.76	4.74	2.13	0.41	0.38
Leasehold Improvements	-	17.79	16.92	16.92	15.54	15.15

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