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Shine Justice Ltd (SHJ)

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  • 0.750
  • +0.005+0.67%
20min DelayMarket Closed May 1 16:00 AET
127.04MMarket Cap250.00P/E (Static)

Shine Justice Ltd (SHJ) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(FY)Jun 30, 2025
(Q4)Jun 30, 2025
(FY)Jun 30, 2024
(Q4)Jun 30, 2024
(FY)Jun 30, 2023
(Q4)Jun 30, 2023
(FY)Jun 30, 2022
(Q4)Jun 30, 2022
(FY)Jun 30, 2021
(Q4)Jun 30, 2021
Assets
Current assets
Cash, cash equivalents and short term investments
-45.43%19.01M
-45.43%19.01M
51.56%34.83M
51.56%34.83M
-57.72%22.98M
-57.72%22.98M
-2.92%54.36M
-2.92%54.36M
70.64%55.99M
70.64%55.99M
-Cash and cash equivalents
-38.64%18.06M
-38.64%18.06M
39.54%29.43M
39.54%29.43M
-59.34%21.09M
-59.34%21.09M
-7.37%51.86M
-7.37%51.86M
70.64%55.99M
70.64%55.99M
-Short term investments
-82.37%953K
-82.37%953K
185.28%5.41M
185.28%5.41M
-24.02%1.9M
-24.02%1.9M
--2.49M
--2.49M
----
----
Receivables
-37.84%5.77M
-37.84%5.77M
-27.45%9.28M
-27.45%9.28M
-15.43%12.8M
-15.43%12.8M
7.81%15.13M
7.81%15.13M
29.05%14.04M
29.05%14.04M
-Accounts receivable
-38.37%6.02M
-38.37%6.02M
-21.78%9.76M
-21.78%9.76M
-13.10%12.48M
-13.10%12.48M
7.95%14.36M
7.95%14.36M
10.16%13.31M
10.16%13.31M
-Other receivables
65.56%649K
65.56%649K
-71.13%392K
-71.13%392K
-5.10%1.36M
-5.10%1.36M
-17.14%1.43M
-17.14%1.43M
273.81%1.73M
273.81%1.73M
-Recievables adjustments allowances
-2.76%-895K
-2.76%-895K
16.49%-871K
16.49%-871K
-57.32%-1.04M
-57.32%-1.04M
33.50%-663K
33.50%-663K
40.08%-997K
40.08%-997K
Prepaid assets
11.58%4.2M
11.58%4.2M
-16.18%3.77M
-16.18%3.77M
-3.44%4.49M
-3.44%4.49M
13.85%4.65M
13.85%4.65M
37.01%4.09M
37.01%4.09M
Current deferred assets
----
----
----
----
--2.1M
--2.1M
----
----
-98.45%5K
-98.45%5K
Hedging assets-current
----
----
----
----
56.55%1.4M
56.55%1.4M
--893K
--893K
----
----
Other current assets
-10.82%219.43M
-10.82%219.43M
-6.91%246.06M
-6.91%246.06M
2.59%264.33M
2.59%264.33M
5.88%257.67M
5.88%257.67M
-2.32%243.35M
-2.32%243.35M
Total current assets
-15.49%248.41M
-15.49%248.41M
-4.60%293.94M
-4.60%293.94M
-7.40%308.1M
-7.40%308.1M
4.80%332.7M
4.80%332.7M
7.21%317.47M
7.21%317.47M
Non current assets
Net PPE
-12.15%29.32M
-12.15%29.32M
-24.40%33.38M
-24.40%33.38M
17.04%44.15M
17.04%44.15M
-1.38%37.72M
-1.38%37.72M
-12.83%38.25M
-12.83%38.25M
-Gross PPE
-1.16%45.1M
-1.16%45.1M
-11.25%45.63M
-11.25%45.63M
13.28%51.41M
13.28%51.41M
-0.96%45.38M
-0.96%45.38M
-9.83%45.83M
-9.83%45.83M
-Accumulated depreciation
-28.78%-15.77M
-28.78%-15.77M
-68.60%-12.25M
-68.60%-12.25M
5.18%-7.27M
5.18%-7.27M
-1.15%-7.66M
-1.15%-7.66M
-9.17%-7.58M
-9.17%-7.58M
Investments and advances
-99.33%100K
-99.33%100K
-5.10%14.99M
-5.10%14.99M
4.50%15.8M
4.50%15.8M
15,015.00%15.12M
15,015.00%15.12M
--100K
--100K
-Other investment
-99.33%100K
-99.33%100K
-5.10%14.99M
-5.10%14.99M
4.50%15.8M
4.50%15.8M
15,015.00%15.12M
15,015.00%15.12M
--100K
--100K
Financial assets
----
----
----
----
----
----
--1.13M
--1.13M
----
----
Non current accounts receivable
26.95%1.55M
26.95%1.55M
127.05%1.22M
127.05%1.22M
-13.96%536K
-13.96%536K
-49.64%623K
-49.64%623K
-19.04%1.24M
-19.04%1.24M
Goodwill and other intangible assets
7.07%46.39M
7.07%46.39M
-7.95%43.33M
-7.95%43.33M
0.15%47.07M
0.15%47.07M
-3.25%47M
-3.25%47M
-0.76%48.58M
-0.76%48.58M
-Goodwill
20.04%38.72M
20.04%38.72M
-2.81%32.26M
-2.81%32.26M
0.01%33.19M
0.01%33.19M
-8.20%33.19M
-8.20%33.19M
-0.00%36.15M
-0.00%36.15M
-Other intangible assets
-30.76%7.66M
-30.76%7.66M
-20.26%11.07M
-20.26%11.07M
0.48%13.88M
0.48%13.88M
11.15%13.81M
11.15%13.81M
-2.89%12.43M
-2.89%12.43M
Other non current assets
13.20%249.75M
13.20%249.75M
7.28%220.62M
7.28%220.62M
14.85%205.65M
14.85%205.65M
6.86%179.06M
6.86%179.06M
11.74%167.56M
11.74%167.56M
Total non current assets
4.33%327.1M
4.33%327.1M
0.10%313.53M
0.10%313.53M
11.60%313.2M
11.60%313.2M
9.74%280.64M
9.74%280.64M
4.67%255.72M
4.67%255.72M
Total assets
-5.26%575.52M
-5.26%575.52M
-2.23%607.47M
-2.23%607.47M
1.30%621.3M
1.30%621.3M
7.01%613.34M
7.01%613.34M
6.06%573.19M
6.06%573.19M
Liabilities
Current liabilities
Current debt and capital lease obligation
83.67%34.76M
83.67%34.76M
-76.60%18.93M
-76.60%18.93M
465.62%80.87M
465.62%80.87M
13.18%14.3M
13.18%14.3M
8.68%12.63M
8.68%12.63M
-Current debt
152.68%26.61M
152.68%26.61M
-83.66%10.53M
-83.66%10.53M
1,139.88%64.42M
1,139.88%64.42M
15.36%5.2M
15.36%5.2M
10.53%4.5M
10.53%4.5M
-Current capital lease obligation
-2.87%8.16M
-2.87%8.16M
-48.96%8.4M
-48.96%8.4M
80.72%16.45M
80.72%16.45M
11.97%9.1M
11.97%9.1M
7.68%8.13M
7.68%8.13M
Payables
6.81%14.15M
6.81%14.15M
2.79%13.25M
2.79%13.25M
-11.17%12.89M
-11.17%12.89M
-14.02%14.51M
-14.02%14.51M
-82.63%16.87M
-82.63%16.87M
-accounts payable
16.20%5.42M
16.20%5.42M
-14.46%4.67M
-14.46%4.67M
-15.32%5.46M
-15.32%5.46M
-5.55%6.44M
-5.55%6.44M
20.21%6.82M
20.21%6.82M
-Other payable
1.70%8.72M
1.70%8.72M
15.45%8.58M
15.45%8.58M
-7.86%7.43M
-7.86%7.43M
-19.76%8.06M
-19.76%8.06M
-89.01%10.05M
-89.01%10.05M
Current provisions
-15.24%367K
-15.24%367K
276.52%433K
276.52%433K
-46.51%115K
-46.51%115K
1.90%215K
1.90%215K
-1.40%211K
-1.40%211K
Pension and other retirement benefit plans
-5.47%9.13M
-5.47%9.13M
-8.81%9.66M
-8.81%9.66M
6.08%10.6M
6.08%10.6M
14.53%9.99M
14.53%9.99M
14.48%8.72M
14.48%8.72M
Current deferred liabilities
-55.02%336K
-55.02%336K
--747K
--747K
----
----
-8.27%233K
-8.27%233K
18.14%254K
18.14%254K
Other current liabilities
-20.35%71.72M
-20.35%71.72M
-5.65%90.05M
-5.65%90.05M
-4.07%95.44M
-4.07%95.44M
9.04%99.49M
9.04%99.49M
59,146.10%91.24M
59,146.10%91.24M
Current liabilities
-1.95%130.47M
-1.95%130.47M
-33.44%133.06M
-33.44%133.06M
44.10%199.91M
44.10%199.91M
6.77%138.73M
6.77%138.73M
11.09%129.93M
11.09%129.93M
Non current liabilities
Long term debt and capital lease obligation
-4.16%64.27M
-4.16%64.27M
116.28%67.06M
116.28%67.06M
-60.46%31.01M
-60.46%31.01M
-2.82%78.42M
-2.82%78.42M
-9.66%80.69M
-9.66%80.69M
-Long term debt
0.00%45M
0.00%45M
--45M
--45M
----
----
-1.92%45M
-1.92%45M
-5.26%45.88M
-5.26%45.88M
-Long term capital lease obligation
-12.65%19.27M
-12.65%19.27M
-28.85%22.06M
-28.85%22.06M
-7.21%31.01M
-7.21%31.01M
-4.02%33.42M
-4.02%33.42M
-14.88%34.81M
-14.88%34.81M
Long term accounts payable and other payables
----
----
----
----
----
----
0.00%1.7M
0.00%1.7M
-33.10%1.7M
-33.10%1.7M
Long term provisions
7.14%1.79M
7.14%1.79M
-20.21%1.67M
-20.21%1.67M
37.82%2.09M
37.82%2.09M
-0.53%1.52M
-0.53%1.52M
5.40%1.52M
5.40%1.52M
Employee benefits
6.47%1.58M
6.47%1.58M
8.72%1.48M
8.72%1.48M
0.52%1.36M
0.52%1.36M
-4.57%1.36M
-4.57%1.36M
9.98%1.42M
9.98%1.42M
Non current deferred liabilities
-1.22%115.25M
-1.22%115.25M
0.51%116.68M
0.51%116.68M
1.99%116.08M
1.99%116.08M
10.74%113.82M
10.74%113.82M
12.15%102.79M
12.15%102.79M
Other non current liabilities
--870K
--870K
----
----
----
----
----
----
----
----
Total non current liabilities
-1.68%183.75M
-1.68%183.75M
24.14%186.89M
24.14%186.89M
-23.51%150.54M
-23.51%150.54M
4.62%196.81M
4.62%196.81M
1.01%188.12M
1.01%188.12M
Total liabilities
-1.79%314.22M
-1.79%314.22M
-8.70%319.95M
-8.70%319.95M
4.44%350.45M
4.44%350.45M
5.50%335.54M
5.50%335.54M
4.90%318.05M
4.90%318.05M
Shareholders'equity
Share capital
-7.14%49.43M
-7.14%49.43M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
-common stock
-7.14%49.43M
-7.14%49.43M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
0.00%53.22M
Retained earnings
-4.06%211.17M
-4.06%211.17M
1.59%220.11M
1.59%220.11M
-2.41%216.67M
-2.41%216.67M
10.55%222.02M
10.55%222.02M
9.44%200.84M
9.44%200.84M
Gains losses not affecting retained earnings
177.19%1.05M
177.19%1.05M
-272.90%-1.36M
-272.90%-1.36M
-78.87%786K
-78.87%786K
272.37%3.72M
272.37%3.72M
162.89%999K
162.89%999K
Other equity interest
----
----
----
----
----
----
-2,037.10%-1.33M
-2,037.10%-1.33M
---62K
---62K
Total stockholders'equity
-3.80%261.65M
-3.80%261.65M
0.48%271.97M
0.48%271.97M
-2.51%270.68M
-2.51%270.68M
8.88%277.64M
8.88%277.64M
7.54%255M
7.54%255M
Noncontrolling interests
-306.47%-351K
-306.47%-351K
4.29%170K
4.29%170K
-1.81%163K
-1.81%163K
17.73%166K
17.73%166K
36.89%141K
36.89%141K
Total equity
-3.99%261.3M
-3.99%261.3M
0.48%272.14M
0.48%272.14M
-2.51%270.84M
-2.51%270.84M
8.88%277.8M
8.88%277.8M
7.55%255.14M
7.55%255.14M
Accounting Standards
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
(FY)Jun 30, 2025(Q4)Jun 30, 2025(FY)Jun 30, 2024(Q4)Jun 30, 2024(FY)Jun 30, 2023(Q4)Jun 30, 2023(FY)Jun 30, 2022(Q4)Jun 30, 2022(FY)Jun 30, 2021(Q4)Jun 30, 2021
Assets
Current assets
Cash, cash equivalents and short term investments -45.43%19.01M-45.43%19.01M51.56%34.83M51.56%34.83M-57.72%22.98M-57.72%22.98M-2.92%54.36M-2.92%54.36M70.64%55.99M70.64%55.99M
-Cash and cash equivalents -38.64%18.06M-38.64%18.06M39.54%29.43M39.54%29.43M-59.34%21.09M-59.34%21.09M-7.37%51.86M-7.37%51.86M70.64%55.99M70.64%55.99M
-Short term investments -82.37%953K-82.37%953K185.28%5.41M185.28%5.41M-24.02%1.9M-24.02%1.9M--2.49M--2.49M--------
Receivables -37.84%5.77M-37.84%5.77M-27.45%9.28M-27.45%9.28M-15.43%12.8M-15.43%12.8M7.81%15.13M7.81%15.13M29.05%14.04M29.05%14.04M
-Accounts receivable -38.37%6.02M-38.37%6.02M-21.78%9.76M-21.78%9.76M-13.10%12.48M-13.10%12.48M7.95%14.36M7.95%14.36M10.16%13.31M10.16%13.31M
-Other receivables 65.56%649K65.56%649K-71.13%392K-71.13%392K-5.10%1.36M-5.10%1.36M-17.14%1.43M-17.14%1.43M273.81%1.73M273.81%1.73M
-Recievables adjustments allowances -2.76%-895K-2.76%-895K16.49%-871K16.49%-871K-57.32%-1.04M-57.32%-1.04M33.50%-663K33.50%-663K40.08%-997K40.08%-997K
Prepaid assets 11.58%4.2M11.58%4.2M-16.18%3.77M-16.18%3.77M-3.44%4.49M-3.44%4.49M13.85%4.65M13.85%4.65M37.01%4.09M37.01%4.09M
Current deferred assets ------------------2.1M--2.1M---------98.45%5K-98.45%5K
Hedging assets-current ----------------56.55%1.4M56.55%1.4M--893K--893K--------
Other current assets -10.82%219.43M-10.82%219.43M-6.91%246.06M-6.91%246.06M2.59%264.33M2.59%264.33M5.88%257.67M5.88%257.67M-2.32%243.35M-2.32%243.35M
Total current assets -15.49%248.41M-15.49%248.41M-4.60%293.94M-4.60%293.94M-7.40%308.1M-7.40%308.1M4.80%332.7M4.80%332.7M7.21%317.47M7.21%317.47M
Non current assets
Net PPE -12.15%29.32M-12.15%29.32M-24.40%33.38M-24.40%33.38M17.04%44.15M17.04%44.15M-1.38%37.72M-1.38%37.72M-12.83%38.25M-12.83%38.25M
-Gross PPE -1.16%45.1M-1.16%45.1M-11.25%45.63M-11.25%45.63M13.28%51.41M13.28%51.41M-0.96%45.38M-0.96%45.38M-9.83%45.83M-9.83%45.83M
-Accumulated depreciation -28.78%-15.77M-28.78%-15.77M-68.60%-12.25M-68.60%-12.25M5.18%-7.27M5.18%-7.27M-1.15%-7.66M-1.15%-7.66M-9.17%-7.58M-9.17%-7.58M
Investments and advances -99.33%100K-99.33%100K-5.10%14.99M-5.10%14.99M4.50%15.8M4.50%15.8M15,015.00%15.12M15,015.00%15.12M--100K--100K
-Other investment -99.33%100K-99.33%100K-5.10%14.99M-5.10%14.99M4.50%15.8M4.50%15.8M15,015.00%15.12M15,015.00%15.12M--100K--100K
Financial assets --------------------------1.13M--1.13M--------
Non current accounts receivable 26.95%1.55M26.95%1.55M127.05%1.22M127.05%1.22M-13.96%536K-13.96%536K-49.64%623K-49.64%623K-19.04%1.24M-19.04%1.24M
Goodwill and other intangible assets 7.07%46.39M7.07%46.39M-7.95%43.33M-7.95%43.33M0.15%47.07M0.15%47.07M-3.25%47M-3.25%47M-0.76%48.58M-0.76%48.58M
-Goodwill 20.04%38.72M20.04%38.72M-2.81%32.26M-2.81%32.26M0.01%33.19M0.01%33.19M-8.20%33.19M-8.20%33.19M-0.00%36.15M-0.00%36.15M
-Other intangible assets -30.76%7.66M-30.76%7.66M-20.26%11.07M-20.26%11.07M0.48%13.88M0.48%13.88M11.15%13.81M11.15%13.81M-2.89%12.43M-2.89%12.43M
Other non current assets 13.20%249.75M13.20%249.75M7.28%220.62M7.28%220.62M14.85%205.65M14.85%205.65M6.86%179.06M6.86%179.06M11.74%167.56M11.74%167.56M
Total non current assets 4.33%327.1M4.33%327.1M0.10%313.53M0.10%313.53M11.60%313.2M11.60%313.2M9.74%280.64M9.74%280.64M4.67%255.72M4.67%255.72M
Total assets -5.26%575.52M-5.26%575.52M-2.23%607.47M-2.23%607.47M1.30%621.3M1.30%621.3M7.01%613.34M7.01%613.34M6.06%573.19M6.06%573.19M
Liabilities
Current liabilities
Current debt and capital lease obligation 83.67%34.76M83.67%34.76M-76.60%18.93M-76.60%18.93M465.62%80.87M465.62%80.87M13.18%14.3M13.18%14.3M8.68%12.63M8.68%12.63M
-Current debt 152.68%26.61M152.68%26.61M-83.66%10.53M-83.66%10.53M1,139.88%64.42M1,139.88%64.42M15.36%5.2M15.36%5.2M10.53%4.5M10.53%4.5M
-Current capital lease obligation -2.87%8.16M-2.87%8.16M-48.96%8.4M-48.96%8.4M80.72%16.45M80.72%16.45M11.97%9.1M11.97%9.1M7.68%8.13M7.68%8.13M
Payables 6.81%14.15M6.81%14.15M2.79%13.25M2.79%13.25M-11.17%12.89M-11.17%12.89M-14.02%14.51M-14.02%14.51M-82.63%16.87M-82.63%16.87M
-accounts payable 16.20%5.42M16.20%5.42M-14.46%4.67M-14.46%4.67M-15.32%5.46M-15.32%5.46M-5.55%6.44M-5.55%6.44M20.21%6.82M20.21%6.82M
-Other payable 1.70%8.72M1.70%8.72M15.45%8.58M15.45%8.58M-7.86%7.43M-7.86%7.43M-19.76%8.06M-19.76%8.06M-89.01%10.05M-89.01%10.05M
Current provisions -15.24%367K-15.24%367K276.52%433K276.52%433K-46.51%115K-46.51%115K1.90%215K1.90%215K-1.40%211K-1.40%211K
Pension and other retirement benefit plans -5.47%9.13M-5.47%9.13M-8.81%9.66M-8.81%9.66M6.08%10.6M6.08%10.6M14.53%9.99M14.53%9.99M14.48%8.72M14.48%8.72M
Current deferred liabilities -55.02%336K-55.02%336K--747K--747K---------8.27%233K-8.27%233K18.14%254K18.14%254K
Other current liabilities -20.35%71.72M-20.35%71.72M-5.65%90.05M-5.65%90.05M-4.07%95.44M-4.07%95.44M9.04%99.49M9.04%99.49M59,146.10%91.24M59,146.10%91.24M
Current liabilities -1.95%130.47M-1.95%130.47M-33.44%133.06M-33.44%133.06M44.10%199.91M44.10%199.91M6.77%138.73M6.77%138.73M11.09%129.93M11.09%129.93M
Non current liabilities
Long term debt and capital lease obligation -4.16%64.27M-4.16%64.27M116.28%67.06M116.28%67.06M-60.46%31.01M-60.46%31.01M-2.82%78.42M-2.82%78.42M-9.66%80.69M-9.66%80.69M
-Long term debt 0.00%45M0.00%45M--45M--45M---------1.92%45M-1.92%45M-5.26%45.88M-5.26%45.88M
-Long term capital lease obligation -12.65%19.27M-12.65%19.27M-28.85%22.06M-28.85%22.06M-7.21%31.01M-7.21%31.01M-4.02%33.42M-4.02%33.42M-14.88%34.81M-14.88%34.81M
Long term accounts payable and other payables ------------------------0.00%1.7M0.00%1.7M-33.10%1.7M-33.10%1.7M
Long term provisions 7.14%1.79M7.14%1.79M-20.21%1.67M-20.21%1.67M37.82%2.09M37.82%2.09M-0.53%1.52M-0.53%1.52M5.40%1.52M5.40%1.52M
Employee benefits 6.47%1.58M6.47%1.58M8.72%1.48M8.72%1.48M0.52%1.36M0.52%1.36M-4.57%1.36M-4.57%1.36M9.98%1.42M9.98%1.42M
Non current deferred liabilities -1.22%115.25M-1.22%115.25M0.51%116.68M0.51%116.68M1.99%116.08M1.99%116.08M10.74%113.82M10.74%113.82M12.15%102.79M12.15%102.79M
Other non current liabilities --870K--870K--------------------------------
Total non current liabilities -1.68%183.75M-1.68%183.75M24.14%186.89M24.14%186.89M-23.51%150.54M-23.51%150.54M4.62%196.81M4.62%196.81M1.01%188.12M1.01%188.12M
Total liabilities -1.79%314.22M-1.79%314.22M-8.70%319.95M-8.70%319.95M4.44%350.45M4.44%350.45M5.50%335.54M5.50%335.54M4.90%318.05M4.90%318.05M
Shareholders'equity
Share capital -7.14%49.43M-7.14%49.43M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M
-common stock -7.14%49.43M-7.14%49.43M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M0.00%53.22M
Retained earnings -4.06%211.17M-4.06%211.17M1.59%220.11M1.59%220.11M-2.41%216.67M-2.41%216.67M10.55%222.02M10.55%222.02M9.44%200.84M9.44%200.84M
Gains losses not affecting retained earnings 177.19%1.05M177.19%1.05M-272.90%-1.36M-272.90%-1.36M-78.87%786K-78.87%786K272.37%3.72M272.37%3.72M162.89%999K162.89%999K
Other equity interest -------------------------2,037.10%-1.33M-2,037.10%-1.33M---62K---62K
Total stockholders'equity -3.80%261.65M-3.80%261.65M0.48%271.97M0.48%271.97M-2.51%270.68M-2.51%270.68M8.88%277.64M8.88%277.64M7.54%255M7.54%255M
Noncontrolling interests -306.47%-351K-306.47%-351K4.29%170K4.29%170K-1.81%163K-1.81%163K17.73%166K17.73%166K36.89%141K36.89%141K
Total equity -3.99%261.3M-3.99%261.3M0.48%272.14M0.48%272.14M-2.51%270.84M-2.51%270.84M8.88%277.8M8.88%277.8M7.55%255.14M7.55%255.14M
Accounting Standards US-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAP
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