JFP Limited Balance Sheet

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

Millions JMD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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
Cash & Equivalents	1.18	37.91	46.92	42.47	12.39
Cash & Short-Term Investments	1.18	37.91	46.92	42.47	12.39
Cash Growth	-96.88%	-19.19%	10.46%	242.71%	-87.01%
Accounts Receivable	48.57	66.58	132.42	150.77	20.44
Other Receivables	9.18	97.2	35.42	4.67	129.9
Receivables	57.75	168.88	174.19	164.44	160.36
Inventory	83.37	95.95	116.65	92.8	45.77
Prepaid Expenses	43.62	9.38	4.27	4.62	0.93
Other Current Assets	0	0.87	0.3	12.68	1.85
Total Current Assets	185.92	313.01	342.33	317.02	221.31
Property, Plant & Equipment	137.81	187.64	198.2	181.69	201.39
Long-Term Investments	252.93	7.66	9.45	10.4	39.07
Long-Term Deferred Tax Assets	12.24	12.24	12.24	12.24	12.24
Other Long-Term Assets	-0	-	-	-	-
Total Assets	588.89	520.55	562.22	521.35	474.01
Accounts Payable	40.44	25.03	25.39	-	19.93
Accrued Expenses	23.61	19.24	49.14	-	17.52
Short-Term Debt	28.38	-	-	-	3.58
Current Portion of Long-Term Debt	5.49	5.04	3.82	-	-
Current Portion of Leases	22.28	26.71	34.54	26.17	18.46
Current Income Taxes Payable	-	-	-	1.13	1.05
Other Current Liabilities	76.88	287.26	171.09	172.95	58.57
Total Current Liabilities	197.08	363.29	283.98	200.25	119.12
Long-Term Debt	23.97	29.46	28.49	-	-
Long-Term Leases	88.62	102.99	116.33	128.71	143.59
Other Long-Term Liabilities	-0	0	-	-	-
Total Liabilities	309.67	495.74	428.8	328.96	262.71
Common Stock	121.27	121.27	121.27	121.27	0
Retained Earnings	161.24	-93.72	13.1	71.11	211.3
Comprehensive Income & Other	-3.29	-2.74	-0.95	-	-
Shareholders' Equity	279.23	24.81	133.42	192.38	211.3
Total Liabilities & Equity	588.89	520.55	562.22	521.35	474.01
Total Debt	168.73	164.21	183.18	154.88	165.63
Net Cash (Debt)	-167.55	-126.29	-136.26	-112.41	-153.23
Net Cash Per Share	-0.15	-0.11	-0.12	-0.10	-1.00
Filing Date Shares Outstanding	1,120	1,120	1,120	1,120	153.04
Total Common Shares Outstanding	1,120	1,120	1,120	1,120	153.04
Working Capital	-11.16	-50.28	58.36	116.77	102.19
Book Value Per Share	0.25	0.02	0.12	0.17	1.38
Tangible Book Value	279.23	24.81	133.42	192.38	211.3
Tangible Book Value Per Share	0.25	0.02	0.12	0.17	1.38
Land	-	25.32	12.82	12.82	12.82
Machinery	-	234.32	232.67	195.13	190.32

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