Jewett-Cameron Trading Company Ltd. (JCTC) Balance Sheet
JCTC balance sheet, FY2025
August 31, 2025 · U.S. dollars$25.5M assets = $4.7M liabilities + $20.8M equity
Both columns are drawn to the same scale: what JCTC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
JCTC financial health
Descriptive bands, not a rating. Fiscal FY2025.
JCTC balance sheet trends, FY2016–FY2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $19.9MFY2016 | $25.5MFY2025 | +2.8%/yr | |
| Total liabilities | $2.3MFY2016 | $4.7MFY2025 | +8.0%/yr | |
| Shareholders’ equity | $17.5MFY2016 | $20.8MFY2025 | +1.9%/yr | |
| Cash & short-term investments | $4.5MFY2016 | $226,213FY2025 | −28.3%/yr | |
| Total debt | $680,707FY2020 | $2.1MFY2025 | +25.3%/yr | |
| Net cash (debt) | $3.1MFY2020 | −$1.9MFY2025 | −$5.0M | |
| Working capital | $14.5MFY2016 | $17.0MFY2025 | +$2.6M | |
| Book value per share | $3.60FY2016 | $5.91FY2025 | +5.7%/yr | |
| Current ratio | 7.25FY2016 | 4.63FY2025 | −2.62 | |
| Debt / equity | 0.04FY2020 | 0.10FY2025 | +0.07 | |
| Shares outstanding | 4.9MFY2016 | 3.5MFY2025 | −3.6%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
JCTC assets
JCTC liabilities and equity
JCTC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
JCTC balance sheet
| FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $226,213 | $4.9M | $83,696 | $484,463 | $1.2M | $3.8M | $9.7M | $6.1M | $5.9M | $4.5M |
| Cash & equivalents | $226,213 | $4.9M | $83,696 | $484,463 | $1.2M | $3.8M | $9.7M | $6.1M | $5.9M | $4.5M |
| Receivables | $3.9M | $3.7M | $5.6M | $7.2M | $7.1M | $6.3M | $2.8M | $4.2M | $3.6M | $3.3M |
| Inventory | $15.9M | $13.2M | $18.3M | $20.6M | $14.4M | $9.2M | $6.4M | $9.8M | $8.8M | $8.1M |
| Other current assets | $1.7M | $1.5M | $630,788 | $1.3M | $2.6M | $1.0M | $618,156 | $465,562 | $595,776 | $833,491 |
| Total current assets | $21.7M | $23.2M | $24.7M | $29.6M | $25.2M | $20.3M | $19.5M | $20.5M | $18.9M | $16.8M |
| Property, plant & equipment (net) | $3.6M | $3.8M | $4.7M | $4.8M | $3.9M | $3.0M | $2.7M | $3.1M | $3.2M | $3.0M |
| Goodwill & intangible assets | $111,389 | $112,222 | $134,845 | $33,358 | $30,897 | $659 | $3,048 | $3,590 | $77,837 | $150,543 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $3 | $341,029 | $319,875 | $24,998 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total assets | $25.5M | $27.5M | $29.8M | $34.5M | $29.1M | $23.3M | $22.2M | $23.6M | $22.2M | $19.9M |
| Liabilities | ||||||||||
| Accounts payable | $1.5M | $1.2M | $2.2M | $1.6M | $1.3M | $1.1M | $410,027 | $377,092 | $638,128 | $839,972 |
| Short-term debt | $2.1M | — | $1.3M | $7.0M | $3.0M | $342,326 | — | — | — | — |
| Total current liabilities | $4.7M | $2.6M | $5.7M | $10.4M | $6.1M | $3.5M | $1.7M | $2.2M | $2.4M | $2.3M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $338,381 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $3.0M | $89,297 | $89,297 | $97,678 | $116,945 | $96,952 | $61,204 | $81,853 | $11,344 | $31,353 |
| Total liabilities | $4.7M | $2.7M | $5.8M | $10.4M | $6.3M | $3.9M | $1.8M | $2.3M | $2.5M | $2.3M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $830,003 | $826,861 | $825,468 | $824,629 | $823,171 | $821,284 | $936,903 | $1.0M | $1.1M | $1.1M |
| Retained earnings (deficit) | $19.1M | $23.2M | $22.5M | $22.5M | $21.4M | $17.9M | $18.9M | $19.8M | $18.1M | $15.8M |
| Accumulated other comprehensive income | — | — | — | — | — | — | — | $0 | — | $0 |
| Total shareholders' equity | $20.8M | $24.9M | $24.1M | $24.1M | $22.9M | $19.3M | $20.4M | $21.4M | $19.7M | $17.5M |
| Key figures | ||||||||||
| Total debt | $2.1M | — | $1.3M | $7.0M | $3.0M | $680,707 | — | — | — | — |
| Net cash (debt) | −$1.9M | — | −$1.2M | −$6.5M | −$1.8M | $3.1M | — | — | — | — |
| Working capital | $17.0M | $20.5M | $19.0M | $19.2M | $19.1M | $16.8M | $17.8M | $18.3M | $16.4M | $14.5M |
| Tangible book value | $20.7M | $24.7M | $24.0M | $24.1M | $22.8M | $19.3M | $20.4M | $21.4M | $19.6M | $17.4M |
| Book value per share | $5.91 | $7.09 | $6.89 | $6.90 | $6.56 | $5.34 | $4.83 | $4.82 | $4.34 | $3.60 |
| Shares outstanding | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.6M | 4.2M | 4.4M | 4.5M | 4.9M |
| Current ratio | 4.63 | 8.79 | 4.33 | 2.84 | 4.10 | 5.81 | 11.31 | 9.45 | 7.72 | 7.25 |
| Quick ratio | 0.87 | 3.23 | 1.00 | 0.74 | 1.35 | 2.88 | 7.25 | 4.72 | 3.88 | 3.40 |
| Debt / equity | 0.10 | — | 0.05 | 0.29 | 0.13 | 0.04 | — | — | — | — |
| Equity / assets | 81.6% | 90.4% | 80.9% | 69.8% | 78.5% | 83.1% | 92.0% | 90.5% | 88.9% | 88.2% |
| May '26 | Feb '26 | Nov '25 | Aug '25 | May '25 | Feb '25 | Nov '24 | Aug '24 | May '24 | Feb '24 | Nov '23 | Aug '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $1.1M | $546,614 | $1.0M | $226,213 | $1.2M | $435,635 | $3.0M | $4.9M | $1.1M | $1.1M | $3.6M | $83,696 |
| Cash & equivalents | $1.1M | $546,614 | $1.0M | $226,213 | $1.2M | $435,635 | $3.0M | $4.9M | $1.1M | $1.1M | $3.6M | $83,696 |
| Receivables | $4.5M | $6.5M | $3.3M | $3.9M | $6.8M | $5.6M | $4.2M | $3.7M | $7.4M | $4.7M | $3.4M | $5.6M |
| Inventory | $7.5M | $9.6M | $13.5M | $15.9M | $15.3M | $14.9M | $13.5M | $13.2M | $13.5M | $17.6M | $17.5M | $18.3M |
| Other current assets | $2.3M | $2.1M | $2.2M | $1.7M | $1.3M | $2.1M | $1.6M | $1.5M | $1.4M | $796,393 | $613,358 | $630,788 |
| Total current assets | $15.3M | $18.7M | $20.0M | $21.7M | $24.5M | $23.0M | $22.3M | $23.2M | $23.3M | $24.2M | $25.1M | $24.7M |
| Property, plant & equipment (net) | $3.0M | $3.0M | $3.1M | $3.6M | $3.7M | $3.7M | $3.8M | $3.8M | $4.5M | $4.5M | $4.5M | $4.7M |
| Goodwill & intangible assets | $110,764 | $110,972 | $111,181 | $111,389 | $111,597 | $111,806 | $112,014 | $112,222 | $112,431 | $112,639 | $112,847 | $134,845 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $0 | $0 | $3 | $902,095 | $736,400 | $548,034 | $341,029 | $396,788 | $226,148 | $229,062 | $319,875 |
| Total assets | $18.4M | $21.9M | $23.2M | $25.5M | $29.2M | $27.6M | $26.7M | $27.5M | $28.3M | $29.0M | $29.9M | $29.8M |
| Liabilities | ||||||||||||
| Accounts payable | $1.3M | $963,050 | $1.2M | $1.5M | $1.9M | $2.3M | $1.1M | $1.2M | $787,563 | $2.2M | $2.8M | $2.2M |
| Short-term debt | $1.3M | $4.3M | $4.2M | — | $2.4M | — | — | — | — | — | — | $1.3M |
| Total current liabilities | $3.6M | $1.1M | $1.4M | $4.7M | $6.2M | $3.9M | $2.6M | $2.6M | $3.3M | $4.1M | $4.5M | $5.7M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $5.2M | $5.0M | $0 | $4.3M | $1.61B | $1.4M | $89,297 | $0 | $0 | $0 | $89,297 |
| Total liabilities | $3.6M | $6.3M | $6.4M | $4.7M | $6.2M | $3.9M | $2.6M | $2.7M | $3.3M | $4.1M | $4.5M | $5.8M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $830,473 | $830,473 | $830,003 | — | $830,003 | $830,003 | $826,861 | $826,861 | $826,861 | $826,861 | $825,468 | $825,468 |
| Retained earnings (deficit) | $13.1M | $13.9M | $15.2M | $19.1M | $21.3M | $22.0M | $22.6M | $23.2M | $23.4M | $23.3M | $23.8M | $22.5M |
| Total shareholders' equity | $14.8M | $15.6M | $16.8M | $20.8M | $23.0M | $23.7M | $24.2M | $24.9M | $25.0M | $24.9M | $25.4M | $24.1M |
| Key figures | ||||||||||||
| Total debt | $1.3M | $4.3M | $4.2M | — | $2.4M | — | — | — | — | — | — | $1.3M |
| Net cash (debt) | −$264,469 | −$3.7M | −$3.2M | — | −$1.2M | — | — | — | — | — | — | −$1.2M |
| Working capital | $11.7M | $17.6M | $18.7M | $17.0M | $18.3M | $19.1M | $19.7M | $20.5M | $20.1M | $20.1M | $20.5M | $19.0M |
| Tangible book value | $14.7M | $15.5M | $16.7M | $20.7M | $22.9M | $23.6M | $24.1M | $24.7M | $24.9M | $24.8M | $25.3M | $24.0M |
| Book value per share | $4.20 | $4.43 | $4.79 | $5.91 | $6.55 | $6.74 | $6.90 | $7.09 | $7.14 | $7.10 | $7.26 | $6.89 |
| Shares outstanding | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M | 3.5M |
| Current ratio | 4.22 | 16.58 | 14.72 | 4.63 | 3.95 | 5.84 | 8.73 | 8.79 | 7.10 | 5.90 | 5.51 | 4.33 |
| Quick ratio | 1.54 | 6.25 | 3.19 | 0.87 | 1.29 | 1.54 | 2.83 | 3.23 | 2.58 | 1.42 | 1.52 | 1.00 |
| Debt / equity | 0.09 | 0.27 | 0.25 | — | 0.11 | — | — | — | — | — | — | 0.05 |
| Equity / assets | 80.3% | 71.2% | 72.4% | 81.6% | 78.8% | 85.7% | 90.5% | 90.4% | 88.4% | 85.9% | 84.8% | 80.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed December 1, 2025); data from EODHD.
JCTC financial position
At the end of fiscal 2025 (August 31, 2025), Jewett-Cameron Trading had total assets of $25.5 million (down 7.3% from a year earlier), total liabilities of $4.7 million and shareholders' equity of $20.8 million. It held $0.2 million in cash and short-term investments against $2.1 million of debt, net debt of $1.9 million. Its current ratio was 4.63. In the latest quarter (ended May 31, 2026) total assets were $18.4 million and equity $14.8 million.
Related: JCTC income statement, JCTC cash flow statement, JCTC key metrics. See the JCTC stock overview for the latest quote and news.
JCTC balance sheet FAQ
What are Jewett-Cameron Trading's total assets?
Jewett-Cameron Trading reported total assets of $25.5 million at the end of fiscal 2025 (August 31, 2025), compared with $27.5 million a year earlier.
How much debt does Jewett-Cameron Trading have?
Jewett-Cameron Trading had $2.1 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.10.
How much cash does Jewett-Cameron Trading have?
Jewett-Cameron Trading held $0.2 million in cash and short-term investments at the end of fiscal 2025; with $2.1 million of debt that is net debt of $1.9 million.
What is Jewett-Cameron Trading's book value?
Jewett-Cameron Trading's shareholders' equity (book value) was $20.8 million at the end of fiscal 2025, or $5.91 per share.
What is Jewett-Cameron Trading's current ratio?
Jewett-Cameron Trading had current assets of $21.7 million and current liabilities of $4.7 million, a current ratio of 4.63 (it can cover its short-term obligations).
How much goodwill does Jewett-Cameron Trading have?
Jewett-Cameron Trading carried $0.1 million of goodwill and intangible assets, 0.4% of total assets, at the end of fiscal 2025.