Jewett-Cameron Trading Company Ltd. (JCTC) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 |
|---|
| Total Current Assets | 18.74M | 20.04M | 21.72M | 24.52M | 23.03M | 22.28M | 23.19M | 23.34M | 24.2M | 25.05M | 24.69M | 31.65M | 28.61M | 29.82M | 29.63M | 32.56M | 31.48M | 26.89M | 25.22M | 23.57M |
| Cash & Short-Term Investments | 546.61K | 1.04M | 226.21K | 1.2M | 435.63K | 3.04M | 4.85M | 1.05M | 1.15M | 3.56M | 83.7K | 2.72M | 268.39K | 1.74M | 484.46K | 2.13M | 899.05K | 1.24M | 1.18M | 2.17M |
| Cash Only | 546.61K | 1.04M | 226.21K | 1.2M | 435.63K | 3.04M | 4.85M | 1.05M | 1.15M | 3.56M | 83.7K | 2.72M | 268.39K | 1.74M | 484.46K | 2.13M | 899.05K | 1.24M | 1.18M | 2.17M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 6.52M | 3.31M | 3.86M | 6.79M | 5.64M | 4.18M | 3.67M | 7.41M | 4.68M | 3.37M | 5.63M | 7.53M | 4.26M | 5.24M | 7.19M | 8.27M | 9.14M | 5.81M | 7.09M | 11.05M |
| Days Sales Outstanding | 41.99 | 37.74 | 47.25 | 45.35 | 48.8 | 38.56 | 38.56 | 34.97 | 44.46 | 41.76 | 41.41 | 28.63 | 52.49 | 44.96 | 47.42 | 38.28 | 47.83 | 45.41 | 55.24 | 34.34 |
| Inventory | 9.6M | 13.53M | 15.89M | 15.26M | 14.88M | 13.49M | 13.16M | 13.47M | 17.58M | 17.51M | 18.34M | 20.53M | 23.08M | 22M | 20.63M | 19.9M | 18.63M | 17.22M | 14.39M | 7.77M |
| Days Inventory Outstanding | 117.07 | 137.51 | 150.52 | 129.37 | 143.7 | 130.16 | 108.38 | 110.33 | 258.99 | 207.81 | 154.54 | 138.04 | 326.01 | 199.62 | 149.75 | 113.83 | 151.69 | 137.62 | 84.14 | 51.06 |
| Other Current Assets | 901.81K | 901.81K | 566.02K | 566.02K | 566.02K | 566.02K | 566.02K | 0 | 0 | 0 | 0 | 0 | 208.14K | 208.55K | 208.96K | 3.88K | 258.2K | 355.16K | 252.96K | 0 |
| Total Non-Current Assets | 3.14M | 3.2M | 3.75M | 4.72M | 4.59M | 4.47M | 4.3M | 4.99M | 4.79M | 4.89M | 5.11M | 5.27M | 5.36M | 4.83M | 4.89M | 4.69M | 4.67M | 4.44M | 3.92M | 3.81M |
| Property, Plant & Equipment | 3.03M | 3.09M | 3.64M | 3.7M | 3.74M | 3.81M | 3.85M | 4.48M | 4.45M | 4.55M | 4.66M | 4.75M | 4.93M | 4.75M | 4.83M | 4.66M | 4.64M | 4.41M | 3.89M | 3.8M |
| Fixed Asset Turnover | 3.45x | 2.57x | 2.82x | 3.39x | 2.40x | 2.42x | 3.17x | 3.56x | 1.83x | 2.13x | 3.11x | 3.92x | 1.68x | 2.63x | 3.16x | 4.50x | 3.11x | 3.11x | 3.93x | 6.00x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 110.97K | 111.18K | 111.39K | 111.6K | 111.81K | 112.01K | 112.22K | 112.43K | 112.64K | 112.85K | 134.84K | 134.4K | 32.82K | 33.09K | 33.36K | 30.09K | 33.89K | 30.63K | 30.9K | 12.91K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 391.56K | 397.99K | 45K | 25K | 0 | 0 | 0 | 0 | 0 |
| Total Assets | 21.88M | 23.25M | 25.48M | 29.24M | 27.63M | 26.75M | 27.49M | 28.33M | 28.99M | 29.94M | 29.8M | 36.92M | 33.97M | 34.65M | 34.52M | 37.25M | 36.16M | 31.33M | 29.14M | 27.38M |
| Asset Turnover | 0.47x | 0.36x | 0.38x | 0.44x | 0.33x | 0.34x | 0.47x | 0.55x | 0.28x | 0.33x | 0.44x | 0.53x | 0.24x | 0.36x | 0.42x | 0.57x | 0.42x | 0.43x | 0.53x | 0.85x |
| Asset Growth % | -20.79% | -13.08% | -7.33% | 3.22% | -4.7% | -10.66% | -7.75% | -23.27% | -14.67% | -13.59% | -13.67% | -0.9% | -6.04% | 10.6% | 18.46% | 36.05% | 55.62% | 33.59% | 25.18% | 26% |
| Total Current Liabilities | 1.13M | 1.36M | 4.7M | 6.21M | 3.95M | 2.55M | 2.64M | 3.29M | 4.1M | 4.55M | 5.7M | 13.11M | 10.9M | 10.6M | 10.42M | 12.84M | 13.24M | 8.68M | 6.15M | 5.07M |
| Accounts Payable | 963.05K | 1.2M | 1.51M | 1.86M | 2.31M | 1.1M | 1.24M | 787.56K | 2.19M | 2.8M | 2.18M | 2.63M | 710.17K | 1.38M | 1.57M | 1.79M | 1.66M | 2.08M | 1.35M | 1.56M |
| Days Payables Outstanding | 10.97 | 12.69 | 16.3 | 17.89 | 17.26 | 11.43 | 8.24 | 10.58 | 36.85 | 28.89 | 19.13 | 10.58 | 15.12 | 13.8 | 12.42 | 10.21 | 15.84 | 14.95 | 11.04 | 6.64 |
| Short-Term Debt | 4.28M | 4.23M | 2.1M | 2.42M | 0 | 0 | 0 | 0 | 0 | 0 | 1.26M | 8M | 8.5M | 7.6M | 7M | 9M | 9.5M | 5M | 3M | 996.01K |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | -5.16M | -5.05M | 0 | -2.42M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 147.22K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230.19K |
| Current Ratio | 16.58x | 14.72x | 4.63x | 3.95x | 5.84x | 8.73x | 8.79x | 7.10x | 5.90x | 5.51x | 4.33x | 2.41x | 2.62x | 2.81x | 2.84x | 2.54x | 2.38x | 3.10x | 4.10x | 4.65x |
| Quick Ratio | 8.09x | 4.79x | 1.24x | 1.49x | 2.07x | 3.44x | 3.80x | 3.00x | 1.61x | 1.66x | 1.11x | 0.85x | 0.51x | 0.74x | 0.86x | 0.99x | 0.97x | 1.11x | 1.76x | 3.11x |
| Cash Conversion Cycle | 148.08 | 162.55 | 181.48 | 156.84 | 175.25 | 157.28 | 138.69 | 134.72 | 266.61 | 220.69 | 176.82 | 156.09 | 363.37 | 230.79 | 184.75 | 141.9 | 183.67 | 168.08 | 128.33 | 78.77 |
| Total Non-Current Liabilities | 5.16M | 5.05M | 0 | 0 | 0 | 0 | 89.3K | 0 | 0 | 0 | 89.3K | 0 | 0 | 0 | 0 | 128.5K | 125.83K | 125.83K | 116.94K | 39.18K |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 89.3K | 0 | 0 | 0 | 89.3K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 5.16M | 5.05M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 128.5K | 125.83K | 125.83K | 116.94K | 39.18K |
| Total Liabilities | 6.29M | 6.41M | 4.7M | 6.21M | 3.95M | 2.55M | 2.73M | 3.29M | 4.1M | 4.55M | 5.79M | 13.11M | 10.9M | 10.6M | 10.42M | 12.97M | 13.36M | 8.81M | 6.26M | 5.11M |
| Total Debt | 4.28M | 4.23M | 2.1M | 2.42M | 0 | 0 | 0 | 0 | 0 | 0 | 1.26M | 8M | 8.5M | 7.6M | 7M | 9M | 9.5M | 5M | 3M | 996.01K |
| Net Debt | 3.73M | 3.2M | 1.88M | 1.22M | -435.63K | -3.04M | -4.85M | -1.05M | -1.15M | -3.56M | 1.18M | 5.28M | 8.23M | 5.86M | 6.52M | 6.87M | 8.6M | 3.76M | 1.82M | -1.17M |
| Debt / Equity | 0.27x | 0.25x | 0.10x | 0.11x | - | - | - | - | - | - | 0.05x | 0.34x | 0.37x | 0.32x | 0.29x | 0.37x | 0.42x | 0.22x | 0.13x | 0.04x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | 2.54x | 5.92x | - | 72.56x | - | 4.28x | 12.17x | - | 4.92x | 0.37x |
| Net Debt / EBITDA | - | - | - | - | - | - | - | -7.81x | - | - | 2.38x | 3.91x | - | 55.93x | - | 3.27x | 11.02x | - | 2.98x | -0.43x |
| Interest Coverage | -8.09x | -31.30x | -19.36x | -9.28x | - | - | - | 39.70x | - | 255.35x | 4.47x | 8.18x | -10.57x | -0.08x | -3.29x | 42.12x | 13.02x | -22.89x | 90.18x | 284.18x |
| Total Equity | 15.59M | 16.84M | 20.78M | 23.03M | 23.68M | 24.19M | 24.85M | 25.04M | 24.89M | 25.39M | 24.1M | 23.81M | 23.07M | 24.04M | 24.09M | 24.29M | 22.79M | 22.52M | 22.87M | 22.27M |
| Equity Growth % | -34.17% | -30.4% | -16.38% | -8.03% | -4.85% | -4.71% | 3.13% | 5.19% | 7.87% | 5.59% | 0.01% | -1.97% | 1.23% | 6.76% | 5.34% | 9.06% | 14.8% | 13.54% | 18.22% | 25.25% |
| Book Value per Share | 4.43 | 4.79 | 5.91 | 6.55 | 6.74 | 6.90 | 7.09 | 7.14 | 7.10 | 7.26 | 6.89 | 6.80 | 6.59 | 6.88 | 6.89 | 6.95 | 6.53 | 6.45 | 6.55 | 6.38 |
| Total Shareholders' Equity | 15.59M | 16.84M | 20.78M | 23.03M | 23.68M | 24.19M | 24.85M | 25.04M | 24.89M | 25.39M | 24.1M | 23.81M | 23.07M | 24.04M | 24.09M | 24.29M | 22.79M | 22.52M | 22.87M | 22.27M |
| Common Stock | 830.47K | 830K | 830K | 830K | 830K | 826.86K | 826.86K | 826.86K | 826.86K | 825.47K | 825.47K | 825.47K | 825.47K | 825.47K | 824.63K | 824.04K | 824.04K | 824.04K | 823.17K | 823.17K |
| Retained Earnings | 13.91M | 15.15M | 19.1M | 21.35M | 22M | 22.57M | 23.23M | 23.42M | 23.26M | 23.8M | 22.51M | 22.22M | 21.48M | 22.45M | 22.53M | 22.74M | 21.24M | 20.97M | 21.36M | 20.76M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |