JMSE:FIRSTROCKJMD 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 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Property, Plant & Equipment	0	0	0	0	0.04	0.07
Cash & Equivalents	0.6	1.72	0.49	0.96	1.73	0.65
Accounts Receivable	-	0.03	-	0.08	0.16	0.08
Other Receivables	0.99	1.3	1.24	2.08	0.38	0.68
Investment In Debt and Equity Securities	3.91	3.87	3.35	8.46	9.05	6.39
Other Current Assets	30.69	27.47	21.34	31.27	21.8	14.52
Deferred Long-Term Tax Assets	-	-	-	-	-	0.11
Other Long-Term Assets	31.94	31.37	30.75	17.33	26.84	22.55
Total Assets	68.13	65.76	57.17	60.2	60	45.04
Current Portion of Long-Term Debt	9.79	11.35	14.1	13.54	4.98	2.33
Long-Term Debt	26.25	23.73	12.43	8.07	14.62	7.45
Accounts Payable	-	0.11	0.07	0.13	0.08	0.71
Accrued Expenses	-	0.2	0.14	0.16	0.33	0.17
Current Income Taxes Payable	-	0.01	0	0	-	0
Current Unearned Revenue	-	2.3	0.49	2.02	3.13	1.93
Other Current Liabilities	6.24	2.27	4.29	1.58	0.82	0.07
Total Liabilities	42.28	39.97	31.53	25.5	23.96	12.65
Common Stock	27.34	27.34	27.34	27.34	27.4	27.74
Additional Paid-In Capital	1.58	1.58	1.58	1.58	-	-
Retained Earnings	-3.24	-3.76	-3.76	5.13	8.54	4.6
Comprehensive Income & Other	0.17	0.64	0.49	0.65	0.1	0.04
Total Common Equity	25.84	25.79	25.64	34.69	36.04	32.39
Shareholders' Equity	25.84	25.79	25.64	34.69	36.04	32.39
Total Liabilities & Equity	68.13	65.76	57.17	60.2	60	45.04
Total Debt	36.04	35.08	26.54	21.62	19.6	9.78
Net Cash (Debt)	-35.44	-33.36	-26.05	-20.65	-17.87	-9.13
Net Cash (Debt) Growth	-	-	-	-	-	-
Net Cash Per Share	-0.12	-0.12	-0.09	-0.07	-0.06	-0.03
Filing Date Shares Outstanding	286.03	286.03	286.03	281.33	281.73	286.03
Total Common Shares Outstanding	286.03	286.03	286.03	281.33	281.73	286.03
Book Value Per Share	0.09	0.09	0.09	0.12	0.13	0.11
Tangible Book Value	25.84	25.79	25.64	34.69	36.04	32.39
Tangible Book Value Per Share	0.09	0.09	0.09	0.12	0.13	0.11