JMSE:FIRSTROCKJMD Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Property, Plant & Equipment	0	0	0	0.04	0.07	0.22
Cash & Equivalents	5.36	0.49	0.96	1.73	0.65	1.57
Accounts Receivable	-	-	0.08	0.16	0.08	0.04
Other Receivables	-0.11	1.24	2.08	0.38	0.68	0.4
Investment In Debt and Equity Securities	3.2	3.35	8.46	9.05	6.39	9.2
Other Intangible Assets	4.41	-	-	-	-	0.34
Loans Receivable Current	-	-	-	-	-	1.85
Other Current Assets	18.1	21.34	31.27	21.8	14.52	2.49
Deferred Long-Term Tax Assets	-	-	-	-	0.11	-
Other Long-Term Assets	39.61	30.75	17.33	26.84	22.55	19.77
Total Assets	70.57	57.17	60.2	60	45.04	35.89
Current Portion of Long-Term Debt	4.8	14.1	13.54	4.98	2.33	4.8
Current Portion of Leases	-	-	-	-	-	0.07
Long-Term Debt	29.81	12.43	8.07	14.62	7.45	-
Long-Term Leases	-	-	-	-	-	0.08
Accounts Payable	-	0.07	0.13	0.08	0.71	0.05
Accrued Expenses	-	0.14	0.16	0.33	0.17	0.45
Current Income Taxes Payable	0	0	0	-	0	0.05
Current Unearned Revenue	-	0.49	2.02	3.13	1.93	0.03
Other Current Liabilities	5.85	4.29	1.58	0.82	0.07	0.39
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.15
Total Liabilities	40.46	31.53	25.5	23.96	12.65	6.08
Common Stock	27.34	27.34	27.34	27.4	27.74	27.74
Additional Paid-In Capital	1.58	1.58	1.58	-	-	-
Retained Earnings	-2.73	-3.76	5.13	8.54	4.6	1.98
Comprehensive Income & Other	0.62	0.49	0.65	0.1	0.04	0.04
Total Common Equity	26.81	25.64	34.69	36.04	32.39	29.76
Minority Interest	3.31	-	-	-	-	0.05
Shareholders' Equity	30.11	25.64	34.69	36.04	32.39	29.81
Total Liabilities & Equity	70.57	57.17	60.2	60	45.04	35.89
Total Debt	34.6	26.54	21.62	19.6	9.78	4.95
Net Cash (Debt)	-29.24	-26.05	-20.65	-17.87	-9.13	-3.38
Net Cash Per Share	-0.11	-0.09	-0.07	-0.06	-0.03	-0.01
Filing Date Shares Outstanding	286.03	286.03	281.33	281.73	286.03	286.03
Total Common Shares Outstanding	286.03	286.03	281.33	281.73	286.03	286.03
Book Value Per Share	0.09	0.09	0.12	0.13	0.11	0.10
Tangible Book Value	22.4	25.64	34.69	36.04	32.39	29.42
Tangible Book Value Per Share	0.08	0.09	0.12	0.13	0.11	0.10
Construction In Progress	-	-	-	-	-	0

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