JBDI Holdings Limited (JBDI) Balance Sheet

NASDAQ: JBDIAssets, liabilities, debt and equity over 6 years.

JBDI balance sheet, FY2026

May 31, 2026 · U.S. dollars

$6.3M assets = $2.4M liabilities + $3.8M equity

What it owns$6.3MCash & ST investments: $2.0M (31.2%)Cash & ST investments$2.0M · 31%Receivables: $2.6M (41.6%)Receivables$2.6M · 42%Inventory: $246,000 (3.9%)PP&E: $1.5M (23.3%)PP&E$1.5M · 23%=How it is financed$6.3MCurrent liabilities: $1.4M (22.7%)Current liabilities$1.4M · 23%Other LT liabilities: $1.0M (16.2%)Other LT liabilities$1.0M · 16%Shareholders’ equity: $3.8M (61.1%)Shareholders’ equity$3.8M · 61%

Both columns are drawn to the same scale: what JBDI owns equals what it owes plus shareholders’ equity. Hover a block for its value.

JBDI financial health

Current ratio3.38
Comfortable · current assets cover current liabilities 3.38×
Debt / equity0.28
Low leverage · $0.28 of debt for each $1 of equity
Equity / assets61.1%
Equity-funded · of assets funded by shareholders
Cash / debt180.8%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles0.0%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal FY2026.

JBDI balance sheet trends, FY2021–FY2026

MetricTrendThenLatestChange
Total assets$6.9MFY2021$6.3MFY2026−1.8%/yr
Total liabilities$4.6MFY2021$2.4MFY2026−11.9%/yr
Shareholders’ equity$2.3MFY2021$3.8MFY2026+11.0%/yr
Cash & short-term investments$1.2MFY2021$2.0MFY2026+9.5%/yr
Total debt$3.3MFY2021$1.1MFY2026−20.0%/yr
Net cash (debt)−$2.1MFY2021$878,000FY2026+$2.9M
Working capital$1.4MFY2021$3.4MFY2026+$2.0M
Book value per share$0.46FY2021$0.40FY2026−2.6%/yr
Current ratio1.67FY20213.38FY2026+1.70
Debt / equity1.45FY20210.28FY2026−1.17
Shares outstanding4.9MFY20219.5MFY2026+14.0%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

JBDI assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

JBDI liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

JBDI debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

JBDI balance sheet

FY2026FY2025FY2024FY2023FY2022FY2021
Assets
Cash & short-term investments$2.0M$2.9M$190,000$457,000$787,000$1.2M
Cash & equivalents$2.0M$2.7M$190,000$457,000$787,000$1.2M
Short-term investments—$132,000————
Receivables$2.6M$1.6M$2.0M$2.5M$2.7M$1.9M
Inventory$246,000$268,000$291,000$334,000$291,000$256,000
Other current assets$0$0$0$0$0$0
Total current assets$4.8M$4.8M$2.5M$3.3M$3.8M$3.4M
Property, plant & equipment (net)$1.5M$1.7M$2.0M$3.1M$3.7M$3.5M
Goodwill & intangible assets$0$0$0$0$0$0
Long-term investments$0$0$0$0$0$0
Other non-current assets$0$0$0$0$0$0
Total assets$6.3M$6.5M$4.5M$6.3M$7.5M$6.9M
Liabilities
Accounts payable$1.3M$1.2M$965,000$806,000$712,000$650,000
Short-term debt$67,000$309,000$962,000$514,000$621,000$733,000
Total current liabilities$1.4M$1.5M$3.0M$3.1M$3.7M$2.0M
Long-term debt$0$0$0$606,000$968,000$1.4M
Lease obligations$1.1M—$1.2M$1.2M$1.2M$1.3M
Other long-term liabilities$1.0M$1.0M$1.1M$1.1M$1.1M$1.2M
Total liabilities$2.4M$2.5M$4.1M$4.8M$5.8M$4.6M
Shareholders' equity
Common stock & paid-in capital$10,000$10,000$9,000$9,000$9,000$9,000
Retained earnings (deficit)−$3.5M−$3.6M−$907,000$70,000$287,000$761,000
Accumulated other comprehensive income−$58,000−$51,999−$221,000−$78,000−$94,000$2,000
Total shareholders' equity$3.8M$4.0M$384,000$1.5M$1.7M$2.3M
Key figures
Total debt$1.1M$1.3M$2.0M$2.2M$2.7M$3.3M
Net cash (debt)$878,000$1.5M−$1.8M−$1.8M−$1.9M−$2.1M
Working capital$3.4M$3.3M−$529,000$159,000$41,000$1.4M
Tangible book value$3.8M$4.0M$384,000$1.5M$1.7M$2.3M
Book value per share$0.40$0.41$0.08$0.30$0.34$0.46
Shares outstanding9.5M9.6M4.9M4.9M4.9M4.9M
Current ratio3.383.180.821.051.011.67
Quick ratio3.203.000.730.940.931.55
Debt / equity0.280.345.281.481.581.45
Equity / assets61.1%61.0%8.6%23.7%22.6%33.0%

Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed September 2, 2026); data from EODHD.

JBDI financial position

At the end of fiscal 2026 (May 31, 2026), JBDI had total assets of $6.3 million (down 3.2% from a year earlier), total liabilities of $2.4 million and shareholders' equity of $3.8 million. It held $2.0 million in cash and short-term investments against $1.1 million of debt, a net cash position of $0.9 million. Its current ratio was 3.38. In the latest quarter (ended August 31, 2026) total assets were $6.3 million and equity $3.8 million.

Related: JBDI income statement, JBDI cash flow statement, JBDI key metrics. See the JBDI stock overview for the latest quote and news.

JBDI balance sheet FAQ

What are JBDI's total assets?

JBDI reported total assets of $6.3 million at the end of fiscal 2026 (May 31, 2026), compared with $6.5 million a year earlier.

How much debt does JBDI have?

JBDI had $1.1 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.28.

How much cash does JBDI have?

JBDI held $2.0 million in cash and short-term investments at the end of fiscal 2026; with $1.1 million of debt that is net cash of $0.9 million.

What is JBDI's book value?

JBDI's shareholders' equity (book value) was $3.8 million at the end of fiscal 2026, or $0.40 per share.

What is JBDI's current ratio?

JBDI had current assets of $4.8 million and current liabilities of $1.4 million, a current ratio of 3.38 (it can cover its short-term obligations).

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