JEP Holdings Balance Sheet

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

Millions SGD. 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	7.27	12.65	19.18	23.79	19.62
Short-Term Investments	0.33	0.31	0.33	0.14	0.14
Cash & Short-Term Investments	7.6	12.96	19.5	23.93	19.76
Cash Growth	-41.33%	-33.55%	-18.50%	21.12%	22.56%
Accounts Receivable	7.97	15.35	11.9	12.85	20.15
Other Receivables	1.48	1.53	1.83	0.82	0.14
Receivables	9.45	16.88	13.72	13.67	20.29
Inventory	20.68	21.02	19.99	19.68	18.8
Prepaid Expenses	0.3	0.28	0.3	0.3	0.23
Other Current Assets	4.7	3.3	1.75	2.32	1.57
Total Current Assets	42.72	54.43	55.26	59.89	60.64
Property, Plant & Equipment	56.56	51.6	51.35	52.28	48.47
Goodwill	11.29	11.29	11.29	11.29	11.29
Long-Term Deferred Tax Assets	0	0.01	0.01	0.01	0.01
Other Long-Term Assets	7.41	-	-	-	-
Total Assets	117.98	117.33	117.91	123.47	120.41
Accounts Payable	5.65	7.24	5.66	8.17	8.35
Accrued Expenses	3.8	4.17	4.38	4.65	4.84
Current Portion of Long-Term Debt	0.97	2.75	2.79	2.55	3.1
Current Portion of Leases	0.33	0.35	0.49	0.52	0.96
Current Income Taxes Payable	0.19	0.54	0.63	0.84	0.31
Current Unearned Revenue	-	0.01	0.01	0.02	-
Other Current Liabilities	2.77	2.08	1.44	3.03	2.39
Total Current Liabilities	13.72	17.14	15.4	19.77	19.94
Long-Term Debt	9.64	9.88	15.75	18.36	22.69
Long-Term Leases	5.27	5.35	5.49	5.58	6.11
Long-Term Deferred Tax Liabilities	5.65	4.92	4.8	4.59	3.79
Total Liabilities	34.27	37.29	41.43	48.3	52.52
Common Stock	49.23	49.23	49.23	49.23	49.23
Retained Earnings	33.85	30.5	27.37	25.7	18.13
Treasury Stock	-0.2	-0.2	-0.2	-0.2	-0.2
Comprehensive Income & Other	0.83	0.52	0.08	0.45	0.73
Total Common Equity	83.71	80.04	76.47	75.18	67.88
Shareholders' Equity	83.71	80.04	76.47	75.18	67.88
Total Liabilities & Equity	117.98	117.33	117.91	123.47	120.41
Total Debt	16.21	18.34	24.52	27.01	32.86
Net Cash (Debt)	-8.61	-5.38	-5.02	-3.08	-13.1
Net Cash Per Share	-0.02	-0.01	-0.01	-0.01	-0.03
Filing Date Shares Outstanding	413.02	413.02	413.02	413.02	413.02
Total Common Shares Outstanding	413.02	413.02	413.02	413.02	413.02
Working Capital	29	37.3	39.87	40.13	40.7
Book Value Per Share	0.20	0.19	0.19	0.18	0.16
Tangible Book Value	72.41	68.75	65.18	63.88	56.59
Tangible Book Value Per Share	0.18	0.17	0.16	0.15	0.14
Land	7.27	9.06	6.82	6.87	6.86
Buildings	29.12	34.44	29.13	29.13	29.13
Machinery	79.82	68.73	67.39	67.3	61.52
Construction In Progress	-	-	6.34	4.71	1.69

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