The company's financial leverage has increased sharply, with the debt-to-equity ratio rising to 1.24 in 2025Q2 from a negligible 0.05 in 2024Q4.
| Total Current Assets | 11.62M | 7.54M | 4.16M | 11.03M | 2.02M | 1.19M | 470K |
| Cash & Short-Term Investments | 6.08M | 2.56M | 535K | 8.14M | 393K | 291K | 107K |
| Cash Only | 6.08M | 2.56M | 535K | 8.14M | 393K | 291K | 107K |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 1.45M | 655K | 646K | 465K | 402K | 124K | 127K |
| Days Sales Outstanding | 12.4 | 17.47 | 23.56 | 28.97 | 22.54 | 19.77 | 69.19 |
| Inventory | 4.09M | 4.05M | 2.39M | 1.79M | 1.23M | 778K | 140K |
| Days Inventory Outstanding | 54.52 | 122.03 | 96.42 | 115.82 | 88.09 | 243.75 | 127.43 |
| Other Current Assets | 0 | 17K | 38K | 0 | 0 | 0 | 74K |
| Total Non-Current Assets | 11.36M | 6.18M | 8.07M | 4.77M | 5.39M | 905K | 912K |
| Property, Plant & Equipment | 3.67M | 476K | 186K | 179K | 3K | 1K | 0 |
| Fixed Asset Turnover | 23.93x | 28.76x | 53.81x | 32.73x | 2169.67x | 2289.00x | - |
| Goodwill | 1.09M | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 5.59M | 4.95M | 5.71M | 4.45M | 5.02M | 904K | 908K |
| Long-Term Investments | 5.48M | 759K | 2.01M | 4.63M | 0 | 891K | 0 |
| Other Non-Current Assets | 0 | 0 | -28K | -4.63M | 366K | -905K | 0 |
| Total Assets | 22.98M | 13.72M | 12.24M | 15.81M | 7.41M | 2.1M | 1.38M |
| Asset Turnover | 1.67x | 1.00x | 0.82x | 0.37x | 0.88x | 1.09x | 0.48x |
| Asset Growth % | 41.2% | 12.13% | -22.57% | 113.26% | 253.29% | 51.81% | - |
| Total Current Liabilities | 5M | 1.72M | 2.31M | 640K | 2.07M | 392K | 248K |
| Accounts Payable | 863K | 458K | 709K | 131K | 167K | 20K | 127K |
| Days Payables Outstanding | 9.34 | 13.79 | 28.65 | 8.47 | 11.99 | 6.27 | 115.6 |
| Short-Term Debt | 2.23M | 0 | 82K | 86K | 927K | 0 | 193K |
| Deferred Revenue (Current) | 513K | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 1.28M | 145K | 124K | 334K | 265K | 24K | 0 |
| Current Ratio | 2.33x | 4.40x | 1.80x | 17.24x | 0.97x | 3.04x | 1.90x |
| Quick Ratio | 1.51x | 2.04x | 0.77x | 14.44x | 0.38x | 1.06x | 1.33x |
| Cash Conversion Cycle | 57.57 | 125.7 | 91.33 | 136.32 | 98.64 | 257.26 | 81.02 |
| Total Non-Current Liabilities | 9.83M | 6.45M | 1.42M | 2.35M | 4.08M | 1.36M | 951K |
| Long-Term Debt | 6.8M | 0 | 0 | 0 | 3.63M | 1.31M | 881K |
| Capital Lease Obligations | 1.32M | 199K | 45K | 98K | 0 | 0 | 0 |
| Deferred Tax Liabilities | 517K | 33K | 28K | 32K | 314K | 47K | 17.5K |
| Other Non-Current Liabilities | 1.51M | 6.22M | 1.38M | 2.22M | 0 | 0 | 0 |
| Total Liabilities | 14.82M | 8.17M | 3.73M | 2.99M | 6.16M | 1.75M | 1.2M |
| Total Debt | 10.1M | 288K | 639K | 224K | 4.56M | 1.31M | 1.07M |
| Net Debt | 4.01M | -2.28M | 104K | -7.91M | 4.17M | 1.02M | 967K |
| Debt / Equity | 1.24x | 0.05x | 0.08x | 0.02x | 3.64x | 3.74x | 5.87x |
| Debt / EBITDA | -1.08x | - | - | - | - | 2.50x | 11.55x |
| Net Debt / EBITDA | -0.43x | - | - | - | - | 1.94x | 10.40x |
| Interest Coverage | -18.58x | -9.59x | -508.90x | -12.50x | -1.49x | 1.81x | 0.45x |
| Total Equity | 8.16M | 5.56M | 8.51M | 12.82M | 1.25M | 350K | 183K |
| Equity Growth % | -91.11% | -34.71% | -33.62% | 923.22% | 258% | 91.26% | - |
| Book Value per Share | 41.87 | 8.48 | 7.19 | 19.33 | 3.03 | 0.85 | 0.44 |
| Total Shareholders' Equity | 8.16M | 5.56M | 8.51M | 12.82M | 1.25M | 350K | 183K |
| Common Stock | 0 | 0 | 0 | 0 | 1.25M | 0 | 0 |
| Retained Earnings | -18.82M | -16.08M | -8.28M | -3.68M | -1.48M | 63K | -49K |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 1.48M | 287K | 232K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Insolvency and liquidity constraints
According to reported financial statements, JFBR's total liabilities have surged to $14.8M in 2025Q2 from $1.7M in 2020Q4, while retained earnings have plummeted to a deficit of $18.8M, signaling a persistent erosion of shareholder value despite the company's aggressive pursuit of top-line revenue growth.
The trajectory of the balance sheet suggests a fundamental mismatch between capital deployment and operational returns. Investors should monitor the widening gap between asset growth and the accumulation of losses, which implies that the current expansion strategy is being funded by debt and equity dilution rather than internal cash generation.
As indicated by recent balance sheet data, JFBR's debt-to-equity ratio has spiked to 1.24 in 2025Q2 from a negligible 0.05 in 2024Q4, reflecting a shift toward debt-financed operations that warrants further investigation into the company's ability to service these obligations given its ongoing negative net margins.
The rapid increase in debt levels appears to be a necessity-driven response to the company's inability to self-fund its operations. This reliance on external financing in a high-interest rate environment may significantly constrain future flexibility and increase the risk of insolvency if the core business fails to reach profitability.
Based on the 2025Q2 figures, the company's current ratio has declined to 2.33 from a peak of 17.24 in 2022Q4, suggesting that the buffer against operational shocks is rapidly narrowing as cash reserves are consumed by persistent operating losses and aggressive inventory-heavy acquisition strategies.
The decline in liquidity metrics suggests that the company may soon face a critical cash crunch if the current burn rate continues. Analysts should scrutinize the composition of current assets, as a significant portion may be tied up in slow-moving inventory that could be difficult to liquidate at book value.
Data from recent filings indicates that while goodwill remains at $1.1M, the company's reliance on intangible assets and capitalized costs may mask the true extent of impairment risks, especially given the competitive volatility inherent in the Amazon marketplace ecosystem where JFBR operates.
The valuation of assets appears potentially optimistic, as the company's inability to generate positive net income suggests that the underlying value of its acquired brands may be lower than reported. Investors should be wary of potential future write-downs that could further erode the already thin equity base.
Quick answers to the most common questions about buying JFBR stock.
As of 2024, Jeffs' Brands Ltd (JFBR) had total assets of $13.7M including $7.5M in current assets.
Jeffs' Brands Ltd (JFBR) carries total debt of $0.3M, offset by $2.6M in cash and short-term investments. Comparing total debt to cash helps evaluate the company's debt burden and net leverage.
Jeffs' Brands Ltd (JFBR) has total shareholders' equity (book value) of $5.6M ($8.48 book value per share). Book value represents the net worth of the company belonging to common stock holders.
Jeffs' Brands Ltd (JFBR) reported a current ratio of 4.40x. A current ratio above 1.0x indicates that the company has more current assets than current liabilities, suggesting sufficient short-term liquidity.