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	Jun '26 Jun 30, 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	0.62	1.72	0.49	0.96	1.73	0.65
Accounts Receivable	-	0.03	-	0.08	0.16	0.08
Other Receivables	0.77	1.3	1.24	2.08	0.38	0.68
Investment In Debt and Equity Securities	3.96	3.87	3.35	8.46	9.05	6.39
Other Current Assets	31.32	27.47	21.34	31.27	21.8	14.52
Deferred Long-Term Tax Assets	-	-	-	-	-	0.11
Other Long-Term Assets	32.84	31.37	30.75	17.33	26.84	22.55
Total Assets	69.51	65.76	57.17	60.2	60	45.04
Current Portion of Long-Term Debt	10.39	11.35	14.1	13.54	4.98	2.33
Long-Term Debt	26.47	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	6.41	2.27	4.29	1.58	0.82	0.07
Total Liabilities	43.28	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	-3.01	-3.76	-3.76	5.13	8.54	4.6
Comprehensive Income & Other	0.33	0.64	0.49	0.65	0.1	0.04
Total Common Equity	26.23	25.79	25.64	34.69	36.04	32.39
Shareholders' Equity	26.23	25.79	25.64	34.69	36.04	32.39
Total Liabilities & Equity	69.51	65.76	57.17	60.2	60	45.04
Total Debt	36.86	35.08	26.54	21.62	19.6	9.78
Net Cash (Debt)	-36.25	-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	287.44	286.03	286.03	281.33	281.73	286.03
Total Common Shares Outstanding	287.44	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	26.23	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