Spur Tree Spices Jamaica 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	109.32	117.58	54.39	148.25	94.47
Cash & Short-Term Investments	109.32	117.58	54.39	148.25	94.47
Cash Growth	-7.02%	116.17%	-63.31%	56.93%	231.27%
Accounts Receivable	294.73	189.12	149.19	141.76	84.4
Other Receivables	-	73.48	88.38	50.84	40.73
Receivables	294.73	262.6	237.57	192.6	125.13
Inventory	415.06	261.78	229.09	194.72	112.26
Prepaid Expenses	-	44.9	50.9	29.73	20.09
Other Current Assets	-	-	-	-	5.84
Total Current Assets	819.11	686.87	571.96	565.3	357.77
Property, Plant & Equipment	807.05	781.54	747.39	719.16	220.1
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	186.92	0.14	0.28	0.43	-
Long-Term Deferred Tax Assets	18.23	18.23	13.35	6.07	3.67
Total Assets	1,835	1,687	1,533	1,491	596.68
Accounts Payable	96.31	79.58	68.39	49.66	37.65
Accrued Expenses	-	11.33	14.66	34.17	8.43
Short-Term Debt	55	55	2.55	-	46.35
Current Portion of Long-Term Debt	75.42	48.15	59.25	21.13	-
Current Portion of Leases	54.2	25.86	11.08	9.7	8.62
Current Income Taxes Payable	4.27	3.86	5.62	0.98	31.59
Other Current Liabilities	31.54	33.39	55.88	40.93	12.19
Total Current Liabilities	316.74	257.16	217.43	156.56	144.82
Long-Term Debt	299.17	374.04	374.57	433.23	-
Long-Term Leases	69.86	36.99	19.77	30.28	40.6
Total Liabilities	685.77	668.19	611.77	620.07	185.42
Common Stock	366.97	366.97	366.97	366.97	37.71
Retained Earnings	611.88	502.06	396.61	346.06	253.97
Comprehensive Income & Other	0.15	0.15	0.15	0.15	119.58
Total Common Equity	979	869.17	763.73	713.18	411.26
Minority Interest	170.32	149.29	157.37	157.6	-
Shareholders' Equity	1,149	1,018	921.1	870.78	411.26
Total Liabilities & Equity	1,835	1,687	1,533	1,491	596.68
Total Debt	553.65	540.03	467.22	494.33	95.56
Net Cash (Debt)	-444.32	-422.45	-412.83	-346.08	-1.1
Net Cash Per Share	-0.32	-0.25	-0.25	-0.21	-0.00
Filing Date Shares Outstanding	10,108	1,677	1,677	1,677	1,342
Total Common Shares Outstanding	10,108	1,677	1,677	1,677	1,342
Working Capital	502.37	429.7	354.53	408.74	212.95
Book Value Per Share	0.10	0.52	0.46	0.43	0.31
Tangible Book Value	792.07	672.93	567.33	516.63	399.87
Tangible Book Value Per Share	0.08	0.40	0.34	0.31	0.30
Land	-	520.57	501.79	448.24	77.94
Machinery	-	605.06	540.53	475.14	188.78
Construction In Progress	-	3.09	23.11	37.88	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.