CALLAN JMB INC.

CJMBdata completeness 88%3 fiscal years on file

Data notes: no data for concept 'interestExpense'

The thesis, from the filings

CALLAN JMB INC. earns about -1099% on invested capital, below its ~9% cost of capital — no moat visible in the numbers. The estimate methods put fair value between $2.49 and $2.66 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2023FY 2024FY 2025
Revenue$13.2M1$6.56M2$5.72M2
Net income$2.18M3−$2.29M4−$7.97M4
Operating cash flow$7M5$540,3536−$4.55M6
Capital expenditure$490,0207$46,1678$616,8968
Free cash flow (derived)$6.51M5$494,1866−$5.16M6
Total debt$17,0739$09
Cash & equivalents$5.16M10$2.1M11$2.13M11
Diluted shares02.6M4.4M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$5.32
your share of equity
Profit it earned you last year
−$18.19
Free cash flow it threw off
−$11.79
Debt you’d be carrying

10 shares is a claim on $5.32 of net worth that earned you −$18.19 and generated −$11.79 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
-1099% avg · 3y
FY23 60%FY24 -167%FY25 -3191%

It earned about -1099% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
shares · 3y

Total debt has fallen 100% — deleveraging.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 2 estimate methods that apply put fair value between $2.49 and $2.66 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$2.66
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$494,186
DCF · Growth Exit 5Y
$2.49
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$494,186
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $2.49
The three cases
Bear0.0%$2.1
Base5.0%$2.49
Bull10.0%$2.96

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 5.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 10-K · period ending 2023-12-31 · accession 0001641172-25-001249 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 10-K · period ending 2024-12-31 · accession 0001493152-26-014292 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 10-K · period ending 2023-12-31 · accession 0001641172-25-001249 (NetIncomeLoss)
  4. 10-K · period ending 2024-12-31 · accession 0001493152-26-014292 (NetIncomeLoss)
  5. 10-K · period ending 2023-12-31 · accession 0001641172-25-001249 (NetCashProvidedByUsedInOperatingActivities)
  6. 10-K · period ending 2024-12-31 · accession 0001493152-26-014292 (NetCashProvidedByUsedInOperatingActivities)
  7. 10-K · period ending 2023-12-31 · accession 0001641172-25-001249 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 10-K · period ending 2024-12-31 · accession 0001493152-26-014292 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 10-K · period ending 2023-12-31 · accession 0001641172-25-001249 (ShortTermBorrowings)
  10. 10-K · period ending 2023-12-31 · accession 0001641172-25-001249 (CashAndCashEquivalentsAtCarryingValue)
  11. 10-K · period ending 2024-12-31 · accession 0001493152-26-014292 (CashAndCashEquivalentsAtCarryingValue)