JFIN
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Price to Earnings | 0.32 | 0.21 | 0.10 | 0.25 |
| Price to Sales | 0.06 | 0.05 | 0.04 | 0.07 |
| Book Value Per Common Share | 14.66 | 11.23 | 5.82 | 0.13 |
| Price to Book | 0.43 | 0.46 | 0.40 | 17.07 |
| Price to Operating Cash Flow | 0.24 | 0.71 | 0.93 | 0.64 |
| Price to Free Cash Flow | 0.49 | 0.77 | 1.07 | 0.65 |
| Enterprise Value to EBITDA | 10741.92 | 8188.21 | 4123.78 | 10620.50 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Price to Earnings | 0.35 | 1.63 | 1.36 | 1.23 | 0.34 |
| Price to Sales | 0.36 | 0.45 | 0.41 | 0.24 | 0.25 |
| Book Value Per Common Share | 83.89 | 18.24 | 17.18 | 14.66 | 13.44 |
| Price to Book | 0.12 | 0.88 | 0.80 | 0.43 | 0.51 |
| Price to Operating Cash Flow | |||||
| Price to Free Cash Flow | |||||
| Enterprise Value to EBITDA | 11589.36 | 53510.91 | 48350.62 | 34632.33 | 46829.43 |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Earning YoY | -17.99 | 10.58 | 151.38 | |
| Revenue YoY | 6.11 | 67.11 | 83.74 | |
| EBITDA YoY | -5.67 | 12.58 | 166.29 | |
| Net Profit YoY | -18.58 | 10.00 | 149.88 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Earning YoY | 197.56 | -2.77 | 94.62 | -74.41 | |
| Revenue YoY | -22.05 | 6.23 | 26.42 | -2.79 | |
| EBITDA YoY | -28.50 | 5.35 | 54.50 | 25.90 | |
| Net Profit YoY | -27.48 | -3.77 | 95.80 | 2.19 |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Cash Per Common Share | 10.18 | 6.92 | 5.41 | 3.38 |
| Quick Ratio | 2.00 | 1.93 | 1.31 | 0.78 |
| Current Ratio | 2.15 | 2.36 | 1.58 | 0.85 |
| Debt to Equity | 0.73 | 1.37 | 1.43 | 36.73 |
| Long-Term Debt to Equity | 0.08 | 0.41 | 0.00 | 0.71 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 2.42 | 6.00 | 3.56 | 10.17 | 13.94 |
| Quick Ratio | 1.62 | 1.56 | 1.63 | 2.00 | 2.04 |
| Current Ratio | 2.05 | 1.82 | 1.91 | 2.15 | 2.45 |
| Debt to Equity | 0.84 | 0.87 | 0.74 | 0.73 | 0.84 |
| Long-Term Debt to Equity | 0.15 | 0.09 | 0.08 | 0.08 | 0.14 |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| ROA | 19.53 | 22.99 | 39.05 | 48.60 |
| ROE | 33.78 | 54.51 | 95.02 | 1833.41 |
| Gross Margin | 64.95 | 63.20 | 82.72 | 81.13 |
| Operating Margin | 21.51 | 24.37 | 36.13 | 24.26 |
| EBITDA Margin | 21.82 | 24.55 | 36.44 | 25.14 |
| Net Profit Margin | 18.21 | 23.74 | 36.06 | 26.51 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | 4.76 | 7.14 | 8.44 | 5.09 | 5.14 |
| ROE | 8.75 | 13.34 | 14.71 | 8.81 | 9.46 |
| Gross Margin | 80.51 | 84.89 | 81.08 | 75.84 | 71.00 |
| Operating Margin | 31.08 | 33.88 | 34.17 | 27.96 | 21.58 |
| EBITDA Margin | 31.08 | 33.88 | 34.17 | 27.96 | 21.58 |
| Net Profit Margin | 25.61 | 27.52 | 30.38 | 19.62 | 18.66 |
Dividends
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Dividend Yield | 0.00 | 0.00 | ||
| Dividend Payout Ratio | 28.51 | 12.07 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Assets | 5,409,893.00 | 5,644,766.00 | 3,020,870.00 | 971,432.00 |
| Current Assets | 4,340,482.00 | 5,389,857.00 | 2,811,332.00 | 786,599.00 |
| Cash and Short-Term Investments | 540,523.00 | 370,193.00 | 291,018.00 | 182,551.00 |
| Cash and Cash Equivalents | 540,523.00 | 370,193.00 | 291,018.00 | 182,551.00 |
| Short-Term Investments | 0 | 0 | 0 | 0 |
| Net Receivables | 3,490,424.00 | 4,032,411.00 | 2,045,461.00 | 539,777.00 |
| Inventory | 0 | 0 | 0 | 0 |
| Other Current Assets | 309,535.00 | 987,253.00 | 474,853.00 | 64,271.00 |
| Non-Current Assets | 1,069,411.00 | 254,909.00 | 209,538.00 | 184,833.00 |
| Property, Plant, Equipment Net | 97,156.00 | 89,991.00 | 46,504.00 | 44,607.00 |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 |
| Long-Term Investments | 162,267.00 | 101,481.00 | 90,497.00 | 90,528.00 |
| Non-Current Deferred Assets | 72,405.00 | 61,174.00 | 70,778.00 | 48,456.00 |
| Other Non-Current Assets | 737,583.00 | 2,263.00 | 1,759.00 | 1,242.00 |
| Liabilities | 2,282,279.00 | 3,264,305.00 | 1,779,367.00 | 945,683.00 |
| Current Liabilities | 2,016,958.00 | 2,282,400.00 | 1,776,888.00 | 927,348.00 |
| Payables and Expenses | 1,654,948.00 | 1,297,873.00 | 1,445,193.00 | 910,440.00 |
| Account Payables | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 733,902.00 | 622,873.00 | 541,944.00 | 118,808.00 |
| Short-Term Debt | 0 | 15,570.00 | 24,986.00 | 16,908.00 |
| Other Current Liabilities | 0 | 968,957.00 | 306,709.00 | 0.00 |
| Non-Current Liabilities | 265,321.00 | 981,905.00 | 2,479.00 | 18,335.00 |
| Long-Term Debt | 51,677.00 | 47,958.00 | 2,479.00 | 18,335.00 |
| Other Non-Current Liabilities | 213,644.00 | 933,947.00 | 0.00 | 0.00 |
| Equity | 3,127,614.00 | 2,380,461.00 | 1,241,503.00 | 25,749.00 |
| Shareholders Equity | 3,129,273.00 | 2,382,141.00 | 1,243,084.00 | 27,864.00 |
| Capital Stock | 0 | 0 | 0 | 0 |
| Share Premium | 909,649.00 | 901,932.00 | 870,562.00 | 840,580.00 |
| Retained Earnings | 2,241,414.00 | 1,525,841.00 | 384,896.00 | -794,762.00 |
| Treasury Shares | 28,889.00 | 35,443.00 | 9,262.00 | 0 |
| Accumulated Other Comprehensive Income | 7,099.00 | -10,189.00 | -3,112.00 | -17,954.00 |
| Minority Interest | -1,659.00 | -1,680.00 | -1,581.00 | -2,115.00 |
| Debt | 51,677.00 | 47,958.00 | 27,465.00 | 35,243.00 |
| Common Shares Outstanding | 213,478.18 | 212,129.94 | 213,727.40 | 216,100.00 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Revenues | 5,801,032.00 | 5,466,873.00 | 3,271,414.00 | 1,780,490.00 |
| Cost Of Revenue | 2,033,511.00 | 2,011,553.00 | 565,227.00 | 335,933.00 |
| Non-Interest Expense | 2,134,861.00 | 1,753,769.00 | 1,275,421.00 | 824,441.00 |
| Gross Profit | 3,767,521.00 | 3,455,320.00 | 2,706,187.00 | 1,444,557.00 |
| Operating Expenses | 2,519,506.00 | 2,122,850.00 | 1,524,168.00 | 1,012,601.00 |
| Selling, General and Administrative Expenses | 2,134,861.00 | 1,753,769.00 | 1,275,421.00 | 824,441.00 |
| Research and Development Expenses | 372,441.00 | 296,317.00 | 216,694.00 | 143,733.00 |
| Operating Income | 1,248,015.00 | 1,332,470.00 | 1,182,019.00 | 431,956.00 |
| Net Non-Operating Income | 95,426.00 | 14,834.00 | 43,447.00 | 16,952.00 |
| EBT | 1,295,368.00 | 1,547,182.00 | 1,327,690.00 | 585,834.00 |
| Income Tax | 238,900.00 | 247,616.00 | 155,398.00 | 125,724.00 |
| Net Income Including Non-Controlling Interests | 1,056,468.00 | 1,297,576.00 | 1,180,232.00 | 467,761.00 |
| Net Income Non-Controlling Interests | 10.00 | 43.00 | -574.00 | 4,325.00 |
| Net Income | 1,056,478.00 | 1,297,619.00 | 1,179,658.00 | 472,086.00 |
| EBIT | 1,248,015.00 | 1,332,470.00 | 1,182,019.00 | 431,956.00 |
| Deprecation and Amortization | 17,873.00 | 9,461.00 | 9,961.00 | 15,674.00 |
| EBITDA | 1,265,888.00 | 1,341,931.00 | 1,191,980.00 | 447,630.00 |
| EPS | 0.02 | 0.02 | 0.02 | 0.01 |
| Diluted EPS | 0.02 | 0.02 | 0.02 | 0.01 |
| Average Shares Outstanding Basic | 53,108.29 | 53,499.06 | 53,814.91 | 54,025.00 |
| Average Shares Outstanding Diluted | 53,108.29 | 53,499.06 | 53,814.91 | 54,025.00 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Operating Cash Flow | 1,425,488.00 | 389,588.00 | 133,592.00 | 184,540.00 |
| Operating Net Income | 1,056,468.00 | 1,297,576.00 | 1,180,232.00 | 467,761.00 |
| Deprecation and Amortization | 17,873.00 | 9,461.00 | 9,961.00 | 15,674.00 |
| Deferred Income Tax | 0 | 0 | 0 | 0 |
| Share Based Compensation | 59,122.00 | 54,353.00 | 42,548.00 | 15,186.00 |
| Change in Working Capital | 258,928.00 | -880,415.00 | -1,021,319.00 | -216,937.00 |
| Other Operating Activities | 33,097.00 | -91,387.00 | -77,830.00 | -97,144.00 |
| Investing Cash Flow | -783,520.00 | -105,850.00 | -22,949.00 | -126,222.00 |
| Capital Expenditure | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | -739,128.00 | -30,702.00 | -17,468.00 | -2,757.00 |
| Net Purchase/Sale of Investments Net | -28,559.00 | -77,533.00 | 0 | 0 |
| Net Purchase/Sale of Business | -2,683.00 | -68,747.00 | 0 | -111,043.00 |
| Other Investing Activities | -13,150.00 | 71,132.00 | -5,481.00 | -12,422.00 |
| Financing Cash Flow | -332,687.00 | -193,481.00 | -12,566.00 | 9,938.00 |
| Net Issuance/Repayment of Debt | 21,580.00 | 0 | 0 | 0 |
| Net Issuance/Repurchase of Equity | -53,261.00 | -38,081.00 | -14,750.00 | 0 |
| Dividends Paid | -301,175.00 | -156,674.00 | 0 | 2,586.00 |
| Other Financing Activities | 169.00 | 1,274.00 | 2,184.00 | 7,352.00 |
| Net Change in Cash | 309,281.00 | 90,257.00 | 98,077.00 | 68,256.00 |
| Cash at Beginning of Period | 372,628.00 | 293,041.00 | 184,567.00 | 119,320.00 |
| Cash at End of Period | 677,855.00 | 372,628.00 | 293,041.00 | 184,567.00 |
| Free Cash Flow | 686,358.00 | 358,046.00 | 116,124.00 | 181,772.00 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 7,908,323.00 | 7,275,795.00 | 6,394,102.00 | 5,409,893.00 | 5,247,386.00 |
| Current Assets | 6,098,458.00 | 5,492,328.00 | 4,645,323.00 | 4,340,482.00 | 4,883,153.00 |
| Cash and Short-Term Investments | 124,151.00 | 316,243.00 | 190,251.00 | 540,523.00 | 741,206.00 |
| Cash and Cash Equivalents | 124,151.00 | 316,243.00 | 190,251.00 | 540,523.00 | 741,206.00 |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Net Receivables | 4,711,744.00 | 4,385,314.00 | 3,785,845.00 | 3,490,424.00 | 3,334,287.00 |
| Inventory | 0 | 0 | 0 | 0 | 0 |
| Other Current Assets | 1,262,563.00 | 790,771.00 | 669,227.00 | 309,535.00 | 807,660.00 |
| Non-Current Assets | 1,809,865.00 | 1,783,467.00 | 1,748,779.00 | 1,069,411.00 | 364,233.00 |
| Property, Plant, Equipment Net | 1,375,696.00 | 1,397,830.00 | 1,413,937.00 | 97,156.00 | 98,765.00 |
| Goodwill | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 318,926.00 | 271,532.00 | 222,838.00 | 162,267.00 | 175,702.00 |
| Non-Current Deferred Assets | 81,389.00 | 94,005.00 | 90,951.00 | 72,405.00 | 86,783.00 |
| Other Non-Current Assets | 33,854.00 | 20,100.00 | 21,053.00 | 737,583.00 | 2,983.00 |
| Liabilities | 3,605,256.00 | 3,383,966.00 | 2,727,789.00 | 2,282,279.00 | 2,398,571.00 |
| Current Liabilities | 2,977,982.00 | 3,021,911.00 | 2,434,143.00 | 2,016,958.00 | 1,992,957.00 |
| Payables and Expenses | 2,529,154.00 | 2,790,625.00 | 2,229,636.00 | 1,654,948.00 | 1,612,240.00 |
| Account Payables | 0 | 0 | 0 | 0 | 0 |
| Current Accrued Liabilities | 1,329,926.00 | 1,719,743.00 | 1,315,100.00 | 733,902.00 | 895,795.00 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 448,828.00 | 231,286.00 | 204,507.00 | 362,010.00 | 380,717.00 |
| Non-Current Liabilities | 627,274.00 | 362,055.00 | 293,646.00 | 265,321.00 | 405,614.00 |
| Long-Term Debt | 35,945.00 | 43,376.00 | 47,134.00 | 51,677.00 | 54,244.00 |
| Other Non-Current Liabilities | 591,329.00 | 318,679.00 | 246,512.00 | 213,644.00 | 351,370.00 |
| Equity | 4,303,067.00 | 3,891,829.00 | 3,666,313.00 | 3,127,614.00 | 2,848,815.00 |
| Shareholders Equity | 4,304,726.00 | 3,893,488.00 | 3,667,972.00 | 3,129,273.00 | 2,850,495.00 |
| Capital Stock | 0 | 0 | 0 | 0 | 0 |
| Share Premium | 0 | 0 | 0 | 909,649.00 | 0 |
| Retained Earnings | 0 | 0 | 0 | 2,241,414.00 | 0 |
| Treasury Shares | 0 | 0 | 0 | 28,889.00 | 0 |
| Accumulated Other Comprehensive Income | 0 | 0 | 0 | 7,099.00 | 0 |
| Minority Interest | 0 | 0 | 0 | -1,659.00 | 0 |
| Debt | 35,945.00 | 43,376.00 | 47,134.00 | 51,677.00 | 54,244.00 |
| Common Shares Outstanding | 0 | 213,478.18 | 213,478.18 | 213,478.18 | 212,129.94 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Revenues | 1,470,210.00 | 1,886,206.00 | 1,775,576.00 | 1,404,493.00 | 1,444,872.00 |
| Cost Of Revenue | 286,492.00 | 285,084.00 | 336,011.00 | 339,323.00 | 419,056.00 |
| Interest Income | 2,412.00 | 1,285.00 | 4,175.00 | 0 | 2,934.00 |
| Non-Interest Expense | 616,605.00 | 821,047.00 | 727,289.00 | 570,891.00 | 606,388.00 |
| Gross Profit | 1,183,718.00 | 1,601,122.00 | 1,439,565.00 | 1,065,170.00 | 1,025,816.00 |
| Operating Expenses | 726,784.00 | 962,020.00 | 832,918.00 | 672,529.00 | 713,951.00 |
| Selling, General and Administrative Expenses | 616,605.00 | 821,047.00 | 727,289.00 | 570,891.00 | 606,388.00 |
| Research and Development Expenses | 108,676.00 | 108,436.00 | 88,088.00 | 100,427.00 | 95,925.00 |
| Operating Income | 456,934.00 | 639,102.00 | 606,647.00 | 392,641.00 | 311,865.00 |
| Net Non-Operating Income | 6,485.00 | 2,793.00 | 52,389.00 | 20,460.00 | 8,742.00 |
| EBT | 465,831.00 | 643,180.00 | 663,211.00 | 355,860.00 | 323,541.00 |
| Income Tax | 89,345.00 | 124,046.00 | 123,729.00 | 80,341.00 | 53,927.00 |
| Net Income Including Non-Controlling Interests | 376,486.00 | 519,134.00 | 539,482.00 | 275,519.00 | 269,614.00 |
| Net Income Non-Controlling Interests | 5.00 | 2.00 | 2.00 | 6.00 | -2.00 |
| Net Income | 376,491.00 | 519,136.00 | 539,484.00 | 275,525.00 | 269,612.00 |
| EBIT | 456,934.00 | 639,102.00 | 606,647.00 | 392,641.00 | 311,865.00 |
| EBITDA | 456,934.00 | 639,102.00 | 606,647.00 | 392,641.00 | 311,865.00 |
| EPS | 0.03 | 0.01 | 0.01 | 0.01 | 0.02 |
| Diluted EPS | 0.03 | 0.01 | 0.01 | 0.01 | 0.02 |
| Average Shares Outstanding Basic | 51,314.55 | 52,702.79 | 53,369.55 | 53,147.35 | 53,168.25 |
| Average Shares Outstanding Diluted | 51,314.55 | 52,702.79 | 53,369.55 | 53,147.35 | 53,168.25 |
| Breakdown |
|---|
| Operating Cash Flow |
| Operating Net Income |
| Deprecation and Amortization |
| Deferred Income Tax |
| Share Based Compensation |
| Change in Working Capital |
| Other Operating Activities |
| Investing Cash Flow |
| Capital Expenditure |
| Net Purchase/Sale of PPE |
| Net Purchase/Sale of Investments Net |
| Net Purchase/Sale of Business |
| Other Investing Activities |
| Financing Cash Flow |
| Net Issuance/Repayment of Debt |
| Net Issuance/Repurchase of Equity |
| Dividends Paid |
| Other Financing Activities |
| Net Change in Cash |
| Cash at Beginning of Period |
| Cash at End of Period |
| Free Cash Flow |