JFP Limited Balance Sheet

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

Millions JMD. 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
Cash & Equivalents	2.14	1.18	37.91	46.92	42.47	12.39
Short-Term Investments	-	1.35	0.87	-	-	-
Cash & Short-Term Investments	2.14	2.53	38.78	46.92	42.47	12.39
Cash Growth	-57.09%	-93.48%	-17.33%	10.46%	242.71%	-87.01%
Accounts Receivable	88.6	48.57	66.58	132.42	150.77	20.44
Other Receivables	10.75	15.94	95.66	35.42	4.67	129.9
Receivables	99.35	67.99	167.35	174.19	164.44	160.36
Inventory	104.79	83.37	95.95	116.65	92.8	45.77
Prepaid Expenses	-	29.02	9.38	4.27	4.62	0.93
Other Current Assets	-	3	1.54	0.3	12.68	1.85
Total Current Assets	206.29	185.92	313.01	342.33	317.02	221.31
Property, Plant & Equipment	135.85	137.81	187.64	198.2	181.69	201.39
Long-Term Investments	251.15	249.23	7.66	9.45	10.4	39.07
Long-Term Deferred Tax Assets	12.24	12.24	12.24	12.24	12.24	12.24
Other Long-Term Assets	-	3.7	-	-	-	-
Total Assets	605.53	588.89	520.55	562.22	521.35	474.01
Accounts Payable	-	40.44	25.03	25.39	-	19.93
Accrued Expenses	-	14.65	19.24	49.14	-	17.52
Short-Term Debt	61.55	28.38	19.36	-	-	3.58
Current Portion of Long-Term Debt	5.61	5.49	5.04	3.82	-	-
Current Portion of Leases	26.04	22.28	26.71	34.54	26.17	18.46
Current Income Taxes Payable	-	-	-	-	1.13	1.05
Other Current Liabilities	149.75	85.84	267.89	171.09	172.95	58.57
Total Current Liabilities	242.94	197.08	363.29	283.98	200.25	119.12
Long-Term Debt	22.52	23.97	29.46	28.49	-	-
Long-Term Leases	84.85	88.62	102.99	116.33	128.71	143.59
Other Long-Term Liabilities	4	-	0	-	-	-
Total Liabilities	354.31	309.67	495.74	428.8	328.96	262.71
Common Stock	121.27	121.27	121.27	121.27	121.27	0
Retained Earnings	132.93	161.24	-93.72	13.1	71.11	211.3
Comprehensive Income & Other	-2.98	-3.29	-2.74	-0.95	-	-
Shareholders' Equity	251.22	279.23	24.81	133.42	192.38	211.3
Total Liabilities & Equity	605.53	588.89	520.55	562.22	521.35	474.01
Total Debt	200.56	168.73	183.57	183.18	154.88	165.63
Net Cash (Debt)	-198.42	-166.2	-144.78	-136.26	-112.41	-153.23
Net Cash Per Share	-0.18	-0.15	-0.13	-0.12	-0.10	-1.00
Filing Date Shares Outstanding	1,119	1,120	1,120	1,120	1,120	153.04
Total Common Shares Outstanding	1,119	1,120	1,120	1,120	1,120	153.04
Working Capital	-36.65	-11.16	-50.28	58.36	116.77	102.19
Book Value Per Share	0.22	0.25	0.02	0.12	0.17	1.38
Tangible Book Value	251.22	279.23	24.81	133.42	192.38	211.3
Tangible Book Value Per Share	0.22	0.25	0.02	0.12	0.17	1.38
Land	-	-	25.32	12.82	12.82	12.82
Machinery	-	231.61	234.32	232.67	195.13	190.32

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