Jerusalem Pharmaceuticals Balance Sheet

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

Millions USD. 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	11.34	11.74	6.59	7.73	5.44	1.96
Short-Term Investments	-	0.09	0.05	0.03	0.03	0.04
Trading Asset Securities	-	-	-	0.03	0.03	0.02
Cash & Short-Term Investments	11.34	11.84	6.64	7.79	5.49	2.02
Cash Growth	3.05%	78.27%	-14.72%	41.69%	171.63%	67.77%
Accounts Receivable	31.82	28.25	29.95	31.63	30.81	24.2
Other Receivables	-	-	0	-	-	0.72
Receivables	31.82	28.25	29.95	31.63	30.81	24.92
Inventory	11.36	8.34	10.41	10.88	14.76	14.44
Prepaid Expenses	-	0.31	0.51	0.4	0.73	0.73
Other Current Assets	5.26	2.8	3.1	2.22	3.33	3.2
Total Current Assets	59.78	51.54	50.61	52.91	55.12	45.3
Property, Plant & Equipment	28.38	25.9	27.13	25.48	27.47	27.15
Long-Term Investments	13.2	7.24	6.42	3.22	0.7	1.22
Other Intangible Assets	2.34	1.8	1.55	1.52	3.04	3.53
Long-Term Deferred Tax Assets	0.47	0.4	0.28	0.27	0.2	0.16
Other Long-Term Assets	2.51	2.27	0.32	0.32	0.37	0.36
Total Assets	106.68	89.15	86.32	83.72	86.89	77.71
Accounts Payable	7.56	3.29	3.48	6.56	5.11	4.35
Accrued Expenses	-	3.58	2.33	1.32	1.99	1.39
Short-Term Debt	1.55	0.46	0.52	0.65	0.78	1.69
Current Portion of Long-Term Debt	-	0.61	1.13	0.69	0.57	0.6
Current Portion of Leases	0.36	0.3	0.48	0.36	0.55	0.64
Current Income Taxes Payable	2.01	1.29	2.42	2.67	1.66	0.18
Other Current Liabilities	5.51	2.46	1.95	1.46	2.3	2
Total Current Liabilities	16.99	12	12.32	13.7	12.97	10.84
Long-Term Debt	-	-	-	-	-	0.38
Long-Term Leases	0.22	0.14	0.33	0.49	0.72	0.55
Long-Term Unearned Revenue	0.52	0.29	-	-	-	-
Pension & Post-Retirement Benefits	5.99	5.12	4.79	4.3	4.64	4.3
Total Liabilities	23.71	17.55	17.44	18.49	18.32	16.07
Common Stock	18	18	18	18	18	18
Additional Paid-In Capital	3.72	3.72	3.72	3.72	3.72	3.72
Retained Earnings	48.74	42.83	39.6	34.9	29.89	24.73
Comprehensive Income & Other	11.45	6.04	6.52	7.65	14.87	12.87
Total Common Equity	81.91	70.6	67.84	64.27	66.47	59.32
Minority Interest	1.06	1.01	1.04	0.96	2.1	2.32
Shareholders' Equity	82.97	71.61	68.88	65.23	68.57	61.64
Total Liabilities & Equity	106.68	89.15	86.32	83.72	86.89	77.71
Total Debt	2.12	1.51	2.47	2.18	2.63	3.85
Net Cash (Debt)	9.22	10.32	4.17	5.6	2.86	-1.83
Net Cash Growth	-0.08%	147.75%	-25.64%	95.69%	-	-
Net Cash Per Share	0.51	0.57	0.23	0.31	0.16	-0.10
Filing Date Shares Outstanding	18.03	18	18	18	18	18
Total Common Shares Outstanding	18.03	18	18	18	18	18
Working Capital	42.8	39.53	38.28	39.2	42.16	34.46
Book Value Per Share	4.54	3.92	3.77	3.57	3.69	3.30
Tangible Book Value	79.57	68.8	66.29	62.75	63.43	55.8
Tangible Book Value Per Share	4.41	3.82	3.68	3.49	3.52	3.10
Land	-	9.49	10.63	9.24	8.31	8.13
Buildings	-	15.42	15.64	15.73	16.34	15.87
Machinery	-	30.8	29.47	28.78	31.82	29.69

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