Jordanian Duty Free Shops (ASE:JDFS)

Jordanian Duty Free Shops Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	8.66	2.26	5.13	3.21	20.96	12.3
Short-Term Investments	-	8	13.14	22.1	-	-
Cash & Short-Term Investments	8.66	10.26	18.27	25.32	20.96	12.3
Cash Growth	-42.37%	-43.86%	-27.83%	20.77%	70.40%	-73.19%
Accounts Receivable	7.76	8.21	0.13	0.17	0.16	0.22
Other Receivables	0.6	0.82	0.55	0.53	0.35	0.27
Receivables	8.37	9.03	0.69	0.7	0.5	0.5
Inventory	13.68	13.47	11.72	9.16	3.64	13.85
Prepaid Expenses	0.71	0.48	0.43	0.11	0.17	0.23
Other Current Assets	2.75	2.95	0.81	0.82	1.91	2.86
Total Current Assets	34.17	36.18	31.91	36.1	27.19	29.74
Property, Plant & Equipment	27.97	28.93	29.33	29.76	28.89	23.53
Long-Term Investments	0.82	1.38	0	0	0	0
Other Intangible Assets	11.7	13.08	14.92	16.77	0.33	0.27
Other Long-Term Assets	-	-	-	-	-	3.63
Total Assets	74.65	79.57	76.17	82.63	56.41	57.17
Accounts Payable	2.79	2.05	1.16	1.17	0.74	0.54
Accrued Expenses	8.32	10.53	7.18	7.27	2.06	1.72
Current Portion of Leases	0.82	1.01	0.9	0.91	0.9	0.82
Current Income Taxes Payable	0.09	0.26	0.35	0.24	0.16	0.16
Current Unearned Revenue	0.63	0.42	0.05	0.04	-	-
Other Current Liabilities	4.38	3.01	1.64	1.28	0.09	0.11
Total Current Liabilities	17.04	17.29	11.28	10.91	3.94	3.35
Long-Term Leases	3.44	3.94	4.31	4.77	5.24	4.98
Other Long-Term Liabilities	12.75	14.72	16.08	16.52	0.74	0.27
Total Liabilities	33.23	35.95	31.67	32.2	9.92	8.59
Common Stock	22.5	22.5	22.5	22.5	22.5	22.5
Retained Earnings	18.93	21.12	22.01	27.93	23.99	26.08
Comprehensive Income & Other	-0.01	-0.01	-0.01	-0.01	-0.01	-0.01
Shareholders' Equity	41.43	43.62	44.5	50.43	46.49	48.57
Total Liabilities & Equity	74.65	79.57	76.17	82.63	56.41	57.17
Total Debt	4.25	4.96	5.21	5.68	6.13	5.79
Net Cash (Debt)	4.41	5.3	13.06	19.63	14.83	6.51
Net Cash Growth	-57.69%	-59.41%	-33.47%	32.42%	127.83%	-83.61%
Net Cash Per Share	0.20	0.24	0.58	0.87	0.66	0.29
Filing Date Shares Outstanding	22.5	22.5	22.5	22.5	22.5	22.5
Total Common Shares Outstanding	22.5	22.5	22.5	22.5	22.5	22.5
Working Capital	17.14	18.89	20.63	25.19	23.24	26.39
Book Value Per Share	1.84	1.94	1.98	2.24	2.07	2.16
Tangible Book Value	29.73	30.54	29.58	33.66	46.16	48.31
Tangible Book Value Per Share	1.32	1.36	1.31	1.50	2.05	2.15
Land	-	4.12	4.12	4.12	4.12	0.41
Buildings	-	24.33	24.32	11.18	10.76	10.62
Machinery	-	8.76	8.08	5.87	5.67	5.6
Construction In Progress	2.28	1.85	1.25	15.14	13.43	11.04

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