Spur Tree Spices Jamaica Balance Sheet

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

Millions JMD. 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
Cash & Equivalents	73.26	117.58	54.39	148.25	94.47	28.52
Cash & Short-Term Investments	73.26	117.58	54.39	148.25	94.47	28.52
Cash Growth	-24.51%	116.17%	-63.31%	56.93%	231.27%	1041.25%
Accounts Receivable	363.21	189.12	149.19	141.76	84.4	113.43
Other Receivables	-	73.48	88.38	50.84	40.73	55.37
Receivables	363.21	262.6	237.57	192.6	125.13	168.81
Inventory	375.14	261.78	229.09	194.72	112.26	77
Prepaid Expenses	-	44.9	50.9	29.73	20.09	4.17
Other Current Assets	0	-	-	-	5.84	4.14
Total Current Assets	811.61	686.87	571.96	565.3	357.77	282.63
Property, Plant & Equipment	775.66	781.54	747.39	719.16	220.1	117.11
Long-Term Investments	3.78	3.78	3.78	3.78	3.75	-
Goodwill	-	196.11	196.11	196.11	11.39	-
Other Intangible Assets	186.96	0.14	0.28	0.43	-	-
Long-Term Deferred Tax Assets	18.23	18.23	13.35	6.07	3.67	2.63
Total Assets	1,796	1,687	1,533	1,491	596.68	402.38
Accounts Payable	-	79.58	68.39	49.66	37.65	32.8
Accrued Expenses	-	11.33	14.66	34.17	8.43	2.71
Short-Term Debt	55	55	2.55	-	46.35	117.97
Current Portion of Long-Term Debt	36.05	48.15	59.25	21.13	-	-
Current Portion of Leases	36.15	25.86	11.08	9.7	8.62	15.53
Current Income Taxes Payable	4.27	3.86	5.62	0.98	31.59	15.1
Other Current Liabilities	136.93	33.39	55.88	40.93	12.19	12.75
Total Current Liabilities	268.41	257.16	217.43	156.56	144.82	196.87
Long-Term Debt	355.3	374.04	374.57	433.23	-	-
Long-Term Leases	52.02	36.99	19.77	30.28	40.6	23.07
Total Liabilities	675.73	668.19	611.77	620.07	185.42	219.94
Common Stock	366.97	366.97	366.97	366.97	37.71	0.21
Retained Earnings	594.44	502.06	396.61	346.06	253.97	162.65
Comprehensive Income & Other	0.15	0.15	0.15	0.15	119.58	19.58
Total Common Equity	961.56	869.17	763.73	713.18	411.26	182.44
Minority Interest	158.96	149.29	157.37	157.6	-	-
Shareholders' Equity	1,121	1,018	921.1	870.78	411.26	182.44
Total Liabilities & Equity	1,796	1,687	1,533	1,491	596.68	402.38
Total Debt	534.52	540.03	467.22	494.33	95.56	156.58
Net Cash (Debt)	-461.26	-422.45	-412.83	-346.08	-1.1	-128.06
Net Cash Per Share	-0.35	-0.25	-0.25	-0.21	-0.00	-0.10
Filing Date Shares Outstanding	1,201	1,677	1,677	1,677	1,342	1,293
Total Common Shares Outstanding	1,201	1,677	1,677	1,677	1,342	905.4
Working Capital	543.21	429.7	354.53	408.74	212.95	85.76
Book Value Per Share	0.80	0.52	0.46	0.43	0.31	0.20
Tangible Book Value	774.6	672.93	567.33	516.63	399.87	182.44
Tangible Book Value Per Share	0.64	0.40	0.34	0.31	0.30	0.20
Land	-	520.57	501.79	448.24	77.94	-
Buildings	-	-	-	-	-	30.59
Machinery	-	605.06	540.53	475.14	188.78	112.98
Construction In Progress	-	3.09	23.11	37.88	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.