J-Star Holding Co., Ltd. (YMAT)

J-Star Holding Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	0.91	0.65	0.56	2.95	2.85	1.34
Cash & Short-Term Investments	0.91	0.65	0.56	2.95	2.85	1.34
Cash Growth	-18.76%	16.02%	-81.03%	3.45%	113.25%	-14.47%
Accounts Receivable	12.99	6.31	2.29	4.36	4.35	5.12
Other Receivables	2.57	2.48	1.7	0.11	0.18	0.86
Receivables	15.56	8.79	3.99	4.48	4.53	5.98
Inventory	0.83	0.56	0.19	19.15	23.01	11.7
Prepaid Expenses	0.62	0.38	0.21	1.35	1.43	1.03
Other Current Assets	4.63	2.34	1.55	1.51	1.27	1.62
Total Current Assets	22.56	12.71	6.49	29.43	33.09	21.66
Property, Plant & Equipment	0.72	0.62	0.66	9.16	5.61	4.46
Long-Term Investments	1.79	1.79	1.79	0.02	0.02	-
Other Intangible Assets	0.02	0	0.01	0.01	0.01	0.02
Long-Term Deferred Tax Assets	0.43	0.43	0.44	0.4	0.61	0.37
Other Long-Term Assets	8.8	8.82	11.7	1.72	1.07	2.08
Total Assets	34.31	24.38	21.09	40.74	40.43	28.59
Accounts Payable	5.78	0.21	0.19	5.15	6.11	3.76
Accrued Expenses	0.35	0.79	0.51	8.48	10.51	6.05
Short-Term Debt	13.17	9	6.96	6.33	5.79	3.19
Current Portion of Long-Term Debt	0.52	0.04	0.06	0.88	1.28	-
Current Portion of Leases	0.15	0.16	0.11	2.11	0.4	1.2
Current Income Taxes Payable	-	0.02	-	1.81	2.11	1.79
Current Unearned Revenue	0.19	0.11	0.28	0.65	0.38	0.6
Other Current Liabilities	0.03	0.04	0.18	2.71	3.32	2.04
Total Current Liabilities	20.19	10.37	8.3	28.11	29.9	18.62
Long-Term Debt	1.07	1	0.92	0.34	1.07	0.43
Long-Term Leases	0.04	-	-	2.38	0.1	0.22
Long-Term Deferred Tax Liabilities	0.02	0.01	0.02	0.01	0.05	0.03
Other Long-Term Liabilities	-	-	-	-	0.04	0.07
Total Liabilities	21.31	11.38	9.24	30.84	31.15	19.37
Common Stock	7.88	7.88	7.88	7.88	6.81	6.81
Additional Paid-In Capital	7.91	7.85	7.72	7.58	8.53	8.4
Retained Earnings	-3.23	-3.24	-4.34	-5.76	-5.88	-5.75
Comprehensive Income & Other	0.43	0.51	0.6	0.2	-0.18	-0.23
Shareholders' Equity	12.99	13	11.85	9.9	9.27	9.22
Total Liabilities & Equity	34.31	24.38	21.09	40.74	40.43	28.59
Total Debt	14.95	10.2	8.05	12.04	8.64	5.03
Net Cash (Debt)	-14.04	-9.55	-7.49	-9.09	-5.78	-3.7
Net Cash Per Share	-	-0.61	-0.48	-0.58	-0.37	-0.26
Filing Date Shares Outstanding	-	15.76	15.76	15.76	15.76	15.76
Total Common Shares Outstanding	-	15.76	15.76	15.76	15.76	15.76
Working Capital	2.37	2.34	-1.8	1.33	3.19	3.04
Book Value Per Share	-	0.82	0.75	0.63	0.59	0.58
Tangible Book Value	12.98	13	11.84	9.89	9.26	9.2
Tangible Book Value Per Share	-	0.82	0.75	0.63	0.59	0.58
Machinery	-	1.12	1.12	6.29	6.36	5.49
Construction In Progress	-	-	-	0.34	0.08	0.01
Leasehold Improvements	-	0.26	0.27	0.5	0.55	0.5

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

SEC Filings: 10-K · 10-Q