Impact of JPMC

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Study of the Recent Impact of the Jordan Phosphate Mines Company on Jordan

Prepared by: Yusuf Mansur, PhD.

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CONTENTS Summary of Main Findings ................................................................................................................... 3 Caveat: What the Report does not do ............................................................................................. 4 Overview ..................................................................................................................................................... 6 Ownership ................................................................................................................................................... 6 Mining in Jordan ....................................................................................................................................... 7 Current and Historic Production and Investments ...................................................................... 8 Production ............................................................................................................................................... 8 Production Costs ................................................................................................................................ 12 Sales ....................................................................................................................................................... 12 Profit/Sales Ratio ............................................................................................................................... 13 Return on Assets ................................................................................................................................ 14 Return on Equity ................................................................................................................................ 15 Stock Market Preformance ............................................................................................................. 16 Dividends .............................................................................................................................................. 17 Exports ................................................................................................................................................... 18 Contributions to the Jordanian Treasury and other Government Agencies ..................... 20 Investments, Joint Ventures and Affiliates .................................................................................. 24 Capital Expenditures ............................................................................................................................. 26 Corporate Social Responsibility ........................................................................................................ 27 Employment, Salaries, and Wages ................................................................................................. 28

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SUMMARY OF MAIN FINDINGS The main findings of the Report indicate that there has been a drastic improvement in the performance of the Jordan Phosphate Mining Company (JPMC) after its privatization in 2006. All analysis was conducted using official data including the Central Bank of Jordan and the Annual Reports of JPMC. The following table shows the main areas in which improvements have been made: Table 1 Comparison of Main Indicators Pre Privatization (2002-2005)

Post Privatization (2006-2012)

Average Net Profit/Loss

JD 6.3 million

JD 103 million

Average Capital Expenditure

JD 6.1 million

JD 59.4 million

JD 242.5 million

JD 554.3 million

JD 52 million

JD 82.3 million

11.3%

13%

JD 37,013

JD 2.96 million

95.75

42

0

JD 20.6 million

JD 8.5 million

JD 13.8 million

JD 301,000

JD 1.79 million

JD 31.1 million

JD 41.9 million

JD 2.855

JD 13.73

2.59%

16.52%

JD 27.37 million

JD 240.23 million

Indicator

Average Sales Revenue Average Contribution to the Treasury Average Percentage of Jordanian Exports Average CSR Employees Released per Year Average Dividends Payments Received by MoF (including dividends) Income and Sales Tax Average Salaries Average Share Price Average Profit/Sales Ratio Investments in Joint Ventures and Associated Companies

(JPMC Annual Reports and CBJ Monthly Statistical Bulletin. January, 2013) The Report does not analyze prices of the JPMC for reasons specified in the caveat that follows this summary.

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CAVEAT: WHAT THE REPORT DOES NOT DO The Report does not attempt to analyze the prices of JMPC before and after privatization, or their efficacy vis-a-vis the prices of other companies. From a theoretical and practical perspective, the world market for phosphate is a collusive market, whereby firms have to carefully watch how every other exporter prices their products, the product mix, type of contract, and where they sell them. At times, firms have to agree with each other on prices and regions or suffer being punished (driven out of a market completely) by a dominant firm (large, well established, low cost producer). Furthermore, in this collusive market, most firms are government owned and do not follow the rules of profit maximization; instead, they may price according to other, non-profit maximization criteria. The dominant firm in the phosphate export market is Office Cherifien des Phosphates (OCP) in Morocco, the largest exporter of phosphate in the world.1 OCP sets prices and has the wherewithal to punish intruders into its regions and markets by lowering prices of phosphate rock, DAP or phosphoric acid, or by cutting off buyers from large supplies that small sellers cannot compete for or supply. Therefore, the issue of pricing, especially for Jordan, a relatively small exporter, does not follow the rules of supply and demand. Even if one, despite the distortions that exist, were to attempt an analysis of the efficacy of the prices of JPMC, the analysis is not straight forward. At the outset, firms do not publish their prices and quantities as per contract and client. Most firms simply publish revenues. To complicate the analysis further, any comparison of prices would have to take into account:    

    

Quantities, as prices change according to the volume of sale; Type of delivery, Cost, Insurance and Freight (CIF) versus Free On Board (FOB) pricing are two different pricing modes; Quality of rock phosphate, the greater the purity of the rock phosphate the less quantity required to produce phosphoric acid and hence the higher the price per ton of rock phosphate; The product mixes, which relate to the supplying power of the firm (seller) to provide a multitude of phosphate/fertilizer relevant products in the quantities that the buyer desires, the greater the diversity the more hold the seller has on the buyer; Cross subsidies, a firm may lower the price of one product (say rock phosphate, phosphoric acid or DAP) in order to sell another at a higher price Size of the firm relative to the dominant firm, which enables a firm that departs from the dominant firm mandates to withstand retaliation from the dominant exporter; Ability to continue to produce high volumes in the future, since a one-time contract is not a guarantee of continued supply, a large buyer may refuse to buy from the firm if it cannot sustain such quantities in the future; Market and regional volatilities, which affect current and future demand trends; Contractual periods of companies and spot versus future pricing as some firms use spot pricing while others rely on future contracts—moreover, some firms,

1

Although OCP is not the largest producer, larger producers such as China and the US consume their phosphate domestically. 4


   

given that they have few clients, use long term or annual contracts subject to various review periods; Company needs for cash flows to enable expansion/replacement of outdated machines or opening of new mines etc.; Governmental policies/fiscal needs in the seller and buyer markets, whereby in most cases governments’ fiscal position dictates whether the firms price high or low; Power of the buyer, if the firm sells only to one buyer, it is usually unable to increase prices since the monopsonist (only one buyer) can squeeze down any price hikes and prevent them; and Other factors dictated by the non-homogeneity of the market and the economies of scale and scope present therein.

Hence, a rough analysis, which by no means can claim to produce objectively verifiable results may resort to using indices such as the Mundi Index See for example the warning by Fertecon: “Informa UK (Indexmundi.com) or Fertecon, Limited and fertecon.com & agra-net.com do not give which is indicative at best of market any warranty, condition or guarantee as to the trends and prices but not of actual availability, accuracy, completeness, currency or prices; the latter are affected by all reliability of the information and material published the above. on fertecon.com & agra-net.com and expressly disclaim (to the maximum extent permitted by law)” Therefore, the Report does not provide an analysis of the JPMC http://fertecon.agra-net.com/terms-and-conditions prices before and after privatization. Furthermore, and for greater certainty, any attempt to use indices for comparing the prices of JPMC with those of any other producer would be incomplete as it should take into account all the above factors, and may be misleading.

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OVERVIEW The Jordan Phosphate Mines Company was founded in 1949 and registered as a public shareholding company in 1953. Currently, JPMC is headed from its main offices in Amman and operates mines in three locations across central and southern Jordan. JPMC began its first operation, in Al Hassa Mine, in 1953. Phosphate production exceeded 1 million tons for the first time in 1966, with sales surpassing 1 million tons just two years later. In 1972, net earnings eclipsed JD 1 million and in the next two decades JPMC expanded its operations to two more mines: Al Abiad Mine in 1972, and Eshidiya Mine in 1988. JPMC established the Indo Jordan Chemical Co. in 1993, thereby establishing the company’s first joint venture company to produce Phosphoric acid in Jordan, and the Nippon Jordan Fertilizer Co. In 2006, the Jordan Phosphate Mines Company underwent privatization when 37% if its shares, originally owned by the Jordanian government, were purchased by the Brunei Investment Agency. JPMC experienced its only slump in sales in 2009; which is largely attributed to the global economic downturn as financing, demand, and prices all decreased considerably. JPMC recovered in 2010 as demand for fertilizer returned to previous levels. The following year, 2011, the company's net profit reached JD 145.3 million and total production of phosphate reached approximately 7.6 million tons; the most produced in one year since the company’s establishment. The three mines JPMC currently operates are the following: Al Hassa Mine and Al Abiad Mine in central Jordan, and Eshidiya Mine in Southern Jordan. Approximately 7 million tons of phosphate rock is mined every year, and the mines are estimated a further 1.47 billion tons in reserves. Due to its production levels, JPMC is currently the sixth largest phosphate rock producer and second largest phosphate rock exporter in the world. The JPMC also owns and operates a Fertilizer Complex in Aqaba that produces Phosphoric Acid (350,000 tons per year), Di-Ammonium Phosphate (650,000 tons per year), and Aluminum Fluoride (14,000 tons per year).

OWNERSHIP In 2006, as part of the Jordanian government’s privatization initiative, 37% of the Jordanian Investment Corporation’s shares were sold to Kamil Holdings Limited, a company owned by the Investment Agency of the Sultanate of Brunei, making it the largest single shareholder in JPMC. Prior to privatization, the Jordanian Investment Corporation/ the Jordanian government investment arm, owned approximately 66% of JPMC shares. The Jordanian government holds slightly over 25% of the shares. However, with the Jordan Social Security Corporation owning 16.5% as shown in Table 2 below, the government controls approximately 42% of the JPMC shares. 6


Table 2: Distribution of JPMC Shares as of 2011 Shareholders

Number of Shares

Percentage

Kamil Holdings Limited

27,750,000

37

Ministry of Finance- Jordan

19,245,436

25.661

Social Security Corp

12,342,208

16.456

Government of Kuwait

7,000,000

9.333

The Jordan Islamic Bank

1,222,292

1.632

Non-Jordanian Shareholders

2,656,547

3.222

Remaining Shareholders

2,781,212

6.376

Total

72,000,000

100

(JMPC Annual Report, 2011) At present, approximately 51.45% of JPMC is owned by governments (including the governments Kuwait, and Jordan); while approximately 12% of JPMC is currently held by the private sector. The market momentum since privatization, along with several other factors including an increase in efficiency in the company’s operations and organization, allowed JPMC to pursue several joint venture agreements in 2007. The joint ventures established by JMPC and its partners include: the Jordan Indian Fertilizer Company (JIFCO) and the Jordan Abiad Fertilizer Chemical Company (JAFCCO). JPMC’s earnings per share have grown considerably since privatization in 2006. In 2005, the year prior to privatization, earnings per share were JD 0.138; however, by 2008, earnings per share reached JD 3.186, and in 2011 they leveled out to JD 1.9. Net profits reached JD145.3 million in 2011, compared to JD10.7 million in 2005.

MINING IN JORDAN The Jordanian mining sector is comprised mainly of two companies; the Jordanian Phosphate Mines Company and the Arab Potash Company. As shown in Table 3 below, the mining sector has contributed approximately an average of 3.6% of the GDP since

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2007. Note that the share of mining in GDP dipped in 2009 and 2010 due to the Global Financial Crisis. Table 3: The Mining Sector Contribution to GDP (2007-2011) 2007

2008

2009

2010

2011

Mining & Quarrying (JD million)

338.9

843

556.3

621.8

803.5

Nominal GDP (JD million)

12131.4

15593.4

16912.2

18762

20476.6

Share of GDP (%)

3 5 3 3 4 (Central bank of Jordan, Monthly Statistical Bulletin, July 2012)

The Department of Statistics (DOS) data shows in terms of the real growth rate, adjusted for inflation, how the mining sector, after a high in 2008, decelerated in 2009 and began a slow recovery in 2010 and 2011. However, the growth rate is still below that of 2008. This can be seen in Table 4 below. Table 4: Growth Rate of Mining and Quarrying Sector (At Constant Basic Price)

Real Growth rate of the Mining and Quarrying Sector

2008

2009

2010

2011

3.0%

1.6%

1.8%

2.1%

(Central bank of Jordan, Monthly Statistical Bulletin, July 2012)

Current and Historic Production and Investments PRODUCTION Phosphate production decreased steadily in 2002-2007, reaching 5.552 million metric tons in 2007 . In 2008, the trend began to reverse and production picked up; however, in 2009, faced with the Global Financial Crisis, Phosphate production again dipped as the demand for phosphate decreased. In 2010, production once again began to increase, reaching 6.529 million metric tons. In 2011, the upward trend continued as 7.594 million metric tons of Phosphate was produced, achieving the highest level of production since the establishment of the company. Below is a chart showing Phosphate production levels 2000-2011: Figure 1: Phosphate Production (MT Thousands), 2000-2011

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8,000 7,594

7,500 7,134

7,000

6,650

6,500

6,188

6,000

6,529

6,374

6,265 5,805

5,765

5,500

5,552

5,414

5,281

5,000 4,500 4,000

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Production (MT thousands) (JMPC Annual Reports 2003-2011) The Jordan Phosphate Mines Company also owns and operates the Aqaba Fertilizer Complex, which produces Di-Ammonium Phosphate Fertilizer, Phosphoric Acid, Sulfuric Acid, and Aluminum Fluoride. Fertilizer production has fluctuated over the past decade, peaking at 2,098,000 metric tons mid decade (2006) and reaching 2,134,000 metric tons in 2010. In 2011 production dipped down to 1,955,000 metric tons. Fertilizer sales have remained well below levels of production. Figure 2 Fertilizer Production 2000-2011 2200 2100 2000 1900

1961 1899

2134

2098

2079

2007 1955

1892

1878

1800 1700

1684

1856

1712

1600 1500 1400

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Production (JMPC Annual Reports 2003-2011) Table 5 below compares production levels worldwide for the years 2003 through to 2010. Jordan produces approximately half of the West Asia/Middle East output, the highest amount being 53.7% in 2003, and the lowest amount being 45.2% in 2007. Table 5 Comparison between Production Levels throughout the World

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2003

2004

2005

2006

2007

2008

2009

2010

West Europe

799

838

823

858

831

780

658

817

E. Europe & C. Asia

12,766

13,534

13,320

12,445

12,592

12,229

11,443

13,299

North America

35,046

36,392

36,404

30,999

30,913

31,833

27,513

26,152

Latin America

5,556

6,028

6,026

6,233

6,524

7,620

7,770

8,202

Africa

40,562

43,566

44,618

43,087

44,055

40,657

34,167

43,241

West Asia (M. East) *

12,385

12,053

12,793

12,368

12,274

12,404

10,017

13,642

Jordan

6,650

6,188

6,374

5,805

5,552

6,265

5,281

6,529

South Asia

1,291

1,405

1,402

1,578

1,627

1,613

1,734

2,068

East Asia

45,763

48,732

53,873

58,211

64,286

64,117

66,647

71,569

Oceana

2,888

2,777

2,868

2,575

3,118

3,759

2,784

3,121

Total

157,056

165,325

172,126

168,354

176,220

175,010

162,733

182,111

(International Fertilizer Industry Association) *Including Jordanian production numbers Since 2003, Jordan has produced between 3 and 2% of the world’s Phosphate Rock supply each year. In 2010, Jordan’s production amounted to 3.6% of the world’s phosphate production volume and 4% in 2011. Table 6 below sets out phosphate rock production by country for the year 2011 based on estimates by the United States Geographical Society: Table 6 Major Producers of Phosphate Rock 2011 Production in Thousand Metric Tons

Country China

72,000 (minerals.usgs.gov) 10


United States

28,400

Morocco and Western Sahara

27,000

Russia

11,000

Brazil

6,200

Jordan

6,200*

Egypt

6,000

Tunisia

5,000

Israel

3,200

Syria

3,100

Australia

2,700

South Africa

2,500

Peru

2,400

Algeria

1,800

Mexico

1,620

India

1,250

Canada

1,000

Senegal

950

Togo

800

Other Countries

7,400

World 191,000 * Note: JPMC records show higher phosphate rock production level for Jordan during the year 2011. The production volume for the year 2011was 7,594 MT as per JPMC records. As shown in Table 6 above, China is by far the largest producer of phosphate rock; its production of 72,000 MT accounts for approximately 38% of total global production. The second largest producer is the United States, with 28,400 MT, followed by Morocco and Western Sahara, with 27,000 MT, accounting for 15% and 14% respectively. The top three producers account for 76% of the world phosphate rock production. Jordan’s phosphate rock production in 2011 of 6,200 MT accounted for just about 3%. This level of production puts Jordan in the rank of sixth largest phosphate rock producer, along with Brazil,

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PRODUCTION COSTS Figure 3 Production Costs (JD thousands) 2002-2011 600,000

500,000 Others Depreciation

400,000

Spare Parts and Consumables Utilities

300,000

Fuel and Oil Salaries and Other Benefits

200,000

Mining Contractors Raw Materials Purchases

100,000

Raw Materials

0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 (JMPC Annual Reports 2003-2011) Figure 3 above shows the breakdown of costs accrued by JPMC during the period of 2002-2011. The year in which costs were the highest is 2011, reaching slightly over JD 525 million; while the year in which costs were the lowest was 2003, amounting to approximately JD 165 million. The year in which the greatest increase in cost occurred was in 2008 during which total costs reached JD 501 million, an approximate 100% increase from the JD 250 million recorded in 2007; this increase can be attributed in part to the 220% increase in the cost of raw materials. The cost of raw materials constituted 31% of total costs throughout the period. The cost of mining contractors constituted approximately 24% of total costs, and salaries and other benefits constituted just above 13% of the total costs. Fuel and oil costs constituted just above 7% of total cost, this despite them rising at an annual average of 23% during 20062011.

SALES As shown in Figure 4 below, there has been a drastic increase in both profits and revenues during 2002-2012. Throughout the mentioned period, revenues increased by approximately JD 538 million, from JD 211 million in 2002 to JD 749 million in 2011, an increase of approximately 360%.

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Furthermore, since privatization in 2006, revenues have increased from approximately JD 289 million to JD 759 million in 2012, and JD 812 million in 2011. The greatest increase in revenues occurred in 2008, in which they increased by approximately JD 492 million or 139%. This increase can be attributed to the increase in both global prices and demand. The greatest drop in revenues during the period occurred in 2009 as revenues dropped by 4.5%. The decrease is attributed to the decrease in demand due to the Global Economic Crisis. In 2002-2005, the years prior to privatization, average annual revenues were approximately JD 242.4 million; in 2006-2012, after privatization, the average annual revenue grew to reach approximately JD 583.6 million, a staggering JD 341.2 million increase. In other words, revenues more than doubled. Figure 4 Phosphate Sales and Net Profit/(Loss) 900,000,000

300,000,000

800,000,000

250,000,000

700,000,000 600,000,000

200,000,000

500,000,000

150,000,000

400,000,000 300,000,000

100,000,000

200,000,000

50,000,000

100,000,000 0

0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Sales Revenues JOD

Net Profit/(Loss)

(JMPC Annual Reports 2003-2011) The profits of JPMC also increased exponentially throughout the period, as in 2002 they equated to JD 5.5 million, and reached JD 137.4 million in 2012, an increase of approximately 131.8 million or a 2389% increase. Moreover, after privatization, JPMC recorded average annual profits of JD108 million; a drastic increase from the average of just JD 6.3 million during 2002-2005 (prior to privatization). The greatest increase in profits occurred in 2008 in which it increased by approximately 417%, or an increase of approximately JD 192.5 million. Due to the Global Financial Crisis and the ensuing drop in prices and demand, the greatest decrease in profits (after privatization) occurred in 2009 in which profits fell by 61% to JD 92 million, which is still 15 times the average profit (JD6.3 million) during 2002-2005.

PROFIT/SALES RATIO

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Figure 5 Profit/Sales Ratio (%), 2002-2012 28.18%

30.00% 25.00%

20.27%

20.00% 15.00%

17.88%

18.09%

2011

2012

14.23%

13.00%

10.00% 5.55%

5.00%

2.62%

2.47%

2002

2003

3.69% 1.59%

0.00% 2004

2005

2006

2007

2008

2009

2010

Profit/Sales Ratio (JMPC Annual Reports 2003-2011) The Profit/Sales Ratio, shown in Figure 5 above, provides the percentage of sales constituted by profits. Prior to privatization in 2006, profits did not account for more than 3.7% with an annual average of 2.59% in 2002-2005. However, in 2006-2012, the profit/sales ratio of JPMC did not fall below the 5.5% of 2006 with an annual average of 16.74%. However, in 2007-2012 the ratio did not fall below the 13% of 2007, and averaged a ratio of 18.61%. The highest ratio was recorded in 2008, in which the ratio reached slightly over 28%. Despite the effects of the Global Economic Crisis in 2009, the company managed to maintain a profit/sales ratio of 20%. The following year, 2010, yielded a decreased profit/sales ratio of 14%. However, this was partly due to a significant increase of approximately JD 111 million (from JD 38 million the previous year to JD 150.5 million) in capital expenditures as the company invested in upgrading and expanding its operations. In 2011, the profit/sales ratio increased to reach approximately 18%.Despite the fact that the ratio did not reach the level of 2009, profits were approximately JD 52.4 million greater in 2011. It is worth to remark that if JPMC has not invested in 2010 and 2011, JD 111 million and JD132 million, respectively, the profit/sales ratios for 2010 and 2011 would have been much higher and would have amounted to 41% and 34%, respectively. In 2012, the profit/sales ratio was 18%. However, the profits decreased by approximately JD7.86 million, and sales fell by approximately JD 53 million.

RETURN ON ASSETS The improving performance of JPMC after privatization has resulted in better returns for JPMC investors. The Return on Assets (ROA) ratio indicates how profitable a company is relative to its total assets. ROA gives an idea as to how efficient 14


management is at using its assets to generate earnings. ROA is calculated by dividing a company's annual earnings by its total assets. Figure 6 below shows the ROA for JPMC since 1999. Note that prior to privatization, JPMC ratios have always been below 3.26 and the lowest ROA record was in 2000 of -31.61. Figure 6 ROA Ratio of JPMC 50.00 43.30

40.00 30.00 20.00 10.00 0.00

-4.63

1.10

1.58 1.59 1.37 3.26

14.49 5.01

15.93

16.17 12.17

13.80

-10.00 -20.00 -30.00

-31.63

-40.00 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 ROA Ratio

(JMPC Annual Reports 2003-2011) Post privatization, JPMC ratios have improved steadily, rising from 5.01 in 2006 to reach 13.8 in 2012 with a highest ROA ratio record of 43.30 in 2008. Since 2007, JPMC ROA ratio remained above 10, an indicator of JPMC performance in utilizing its assets to generate better earnings. The average ROA during 1999-2005 was -3.91%, a negative value. Post privatization (2006-2012), the ROA was not only positive but remarkably high at an average of 17.27%.

RETURN ON EQUITY Another financial ratio which measures a company’s operating performance and returns is the Return on Equity (ROE) ratio. ROE is the amount of net income divided by the shareholders equity and expressed as a percentage. Return on equity measures a corporation's profitability by revealing how much profit a company generates with the money shareholders have invested. Figure 7 below illustrates JPMC ROE rise over the last decade.

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Figure 7 ROE Ratio of JPMC 100.00 57.21

50.00 3.52 0.00

4.64

4.08

3.38

7.44

10.36 23.83

19.66

21.46 14.92 17.60

-12.06

-50.00 -100.00 -138.43

-150.00

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 ROE Ratio (JMPC Annual Reports 2003-2011) Prior to privatization, JPMC ROE ratios have always been below 5% and registering a record low in 2000 of -138.43. Post privatization, JPMC ROE ratios have improved steadily, rising from 7.44 in 2006 to reach 17.6 in 2012 with a record ROE ratio of 57.21 in 2008. During 1999-2005, the average ROE was -18.2%but ROE average has reversed after privatization (2006-2012) to reach an average of 23.58%.

STOCK MARKET PREFORMANCE As seen in Table 7 below, since 2002 the share price has increased tremendously, peaking in 2008 at JD 19.50. After 2008 the share price began to taper off. Nevertheless, it has remained significantly higher than prices at the beginning of the decade. In 2011 the share price was JD 12.74, which is a 791% increase from JD 1.43, the price in 2002.

Table 7 Share Price (JD) Year

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Share Price/JD

1.43

2.48

3.23

4.28

3.20

12.01

19.50

18.00

16.93

12.74

(JMPC Annual Reports 2003-2011) This drastic rise in share price, driven by up better financial results which has allowed JPMC to flourish in the Stock Exchange and expand as a corporation. As a result of rising share prices, JPMC is the fifth highest valued company in the Amman Stock Exchange as of January 2013, with a market capital of JD 1.02 billion and a market share of 5.2% of total capital. Table 8 Companies by Market Capitalization on the Amman Stock Exchange 16


Market capital (JD million)

% to the total market capital

Arab Bank

4,085.1

20.6

The Arab Potash

3,878.4

19.6

The Housing Bank for Trade and Finance

2,104.2

10.6

Jordan Telecom

1,337.5

6.8

Jordan Phosphate Mines

1,020.0

5.2

Jordan Islamic Bank

397.5

2.0

Bank of Jordan

370.7

1.9

Jordan Kuwait Bank

325.0

1.6

Cairo Amman Bank

265.0

1.3

Al-Eqbal investment company ltd

264.4

1.3

Company's name

(Amman Stock Exchange, Monthly Statistical Bulletin, January 2013)

DIVIDENDS Prior to 2006, JPMC did not distribute dividends; this however has changed since the company was privatized. JPMC distributed dividends at an approximate annual average of JD 20.6 million during 2006-2011. Figure 8 below highlights the amounts of dividends distributed since 2006. Figure 8 Dividends 2006-2011

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40,000,000

300,000,000

35,000,000

250,000,000

30,000,000 200,000,000

25,000,000

20,000,000

150,000,000

15,000,000

100,000,000

10,000,000 50,000,000

5,000,000 0

0 2006

2007

2008

2009

Dividends Distribution

2010

2011

Net Profit/(Loss)

(JMPC Annual Reports 2003-2011) Note there is a consistently positive relationship between profits and dividends distributed throughout the 2006-2011 period; hence, the year in which the most dividends, JD 33.75 million, were distributed was also the year in which the most profit was achieved,2008. Consistently, the year in which the least dividends, JD 7.5 million, were distributed was also the year in which the least profit was achieved, 2006. Though 2006 was the year in which the least dividends were distributed, it was also the year with the highest dividends to profit ratio; approximately 47% of the profits gained were distributed among shareholders. During the 2007-2011 period, the percentage of profits distributed as dividends did not fall below 15.7% of profits. In terms of JD value, during the same period of 2007-2011, distributed dividends did not fall below JD 15 million, even when profits fell slightly in 2010.

EXPORTS JPMC products make up a large portion of domestic exports as seen in Figure 7 below. During the 2002-2011 period, JPMC international sales have averaged 12.3% of total Jordanian annual exports. In 2008, JPMC recorded its largest international sales, valued at JD 827 million. As a result, the company’s share of Jordanian domestic exports was 18.7% of the JD 4.43 billion worth of goods exported by the country. However, the year in which the JMPC’s share of exports was the lowest was in 2006 in which they amounted to 9.4%, and it is still considered as a sizable portion.

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Figure 9: JPMC Exports as a share of Jordanian Domestic Exports 20.0% 18.0% 16.0% 14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0%

18.7% 14.9% 12.3%

2002

11.2%

2003

11.3%

2004

12.7%

10.3%

2005

9.4%

2006

10.7%

2007

2008

2009

11.8%

2010

2011

Contribution to local exports (JMPC Annual Reports 2003-2011 and CBJ Monthly Statistical Bulletin. January, 2013) Due to JPMC’s large share of domestic exports, changes in production and sales levels have a direct impact on the Jordanian domestic exports and therefore the Kingdom’s trade balance. Examining annual phosphate exports along with the overall domestic exports shows a direct correlation between the two, variables as seen in Figure 9 below. Figure 10 JPMC Exports and Jordanian Exports 6,000,000,000

900,000,000 800,000,000

5,000,000,000

700,000,000

4,000,000,000

600,000,000 500,000,000

3,000,000,000

400,000,000

2,000,000,000

300,000,000 200,000,000

1,000,000,000

100,000,000

0

0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Total Jordanian Exports

Company Exports

(JMPC Annual Reports 2003-2011) Note that throughout the last 10 years, excluding 2006, JPMC exports and Jordan’s total exports grew and declined in tandem. Phosphate exports are thus greatly benefiting the country’s GDP and help reduce the deficit in its current account.

19


Furthermore, JPMC share as a percentage of Jordanian exports was 11.3% during 2002-2005, and became 13.0% during 2006-2011, a substantial increase. New Markets and Partners: It is also evident that new markets were garnered and links with previously lost customers were reestablished: Turkey, currently an important client, became an importer as of 2009; the Philippines and Taiwan also became importers after 2006; and Indonesia, which had been lost as an export market prior to 2006, became an export destination as of 2007. Moreover, some important clients in India, a major importer, returned to dealing with the JPMC. These include the Indian Farmers Fertiliser Cooperative Limited (IFFCO), which represents 50 million Indian farmers. The renewed goodwill caused IFFCO to become also a partner in a joint venture in Jordan with JPMC.

CONTRIBUTIONS TO THE JORDANIAN TREASURY AND OTHER GOVERNMENT AGENCIES JPMC’s contributions to the Treasury came in various forms and altered greatly throughout the 2000-2011 period. Table 9 below shows JPMC contributions in 20002011, as well as the portions contributed prior to and post privatization: Table 9 Total Contributions Total received (20002011)

Received Prior to Privatization (2000-2005) JD Thousands

Annual Average (20002005) JD Thousands

Received Post Privatization (20062011) JD Thousands

799,956

Annual Average (20062011) JD Thousands

Percentage of Total Received After Privatization JD Thousands

306,097 51,016 493,859 82,310 62% (JMPC Annual Reports 2003-2011) During the entire 2000-2011 period, the Treasury received a total of marginally under JD 800 million in the form of JPMC contributions; of which just under JD 494 million was received in 2006-2011, accounting for 62% of the total figure. During this time period, the annual average was approximately JD 8.23 million, a drastic 61% increase from the JD 51 million averaged in 2000-2005. The drastic increase in contributions is illustrated in Figure 9 below.

20


Figure 9: Direct Returns to the Jordanian Treasury and Others 120,000 102,280 98,275

100,000

96,473 83,499

80,000 62,219

60,000

57,201 49,135

52,466

53,446

53,321

51,113

40,528

40,000

20,000

0

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 (JMPC Annual Reports 2003-2011) The year in which the most contributions were made, approximately JD 102 million, was 2011. The first noticeable increase in the 2000-2011 period occurred in 2007, in which contributions reached JD 62.2 million, constituting a JD 11.1 million increase. The following year, 2008, proved to be the year in which the largest increase, JD 36 million, occurred. Contribution levels proceeded to fall in the following two years, though maintaining levels at least JD 26 million higher than the years preceding privatization. In 2011, the contributions grew by slightly under JD 19 million to reach the previously mentioned level of JD 102.2 million. The following agencies receive a total of 65%, or JD 518 million of the total JD 799 million, of all JPMC contributions: Aqaba Railway Corporation: As can be seen in Table 10 below, during the 2000-2011 period, JPMC paid a total of JD 112 million in fees to the Aqaba Railway Corporation; of the JD 112 million, approximately JD 72 million, or 64% of the total figure, was paid post privatization in 2006. The annual average for the years prior to privatization was JD 6.6 million, this figure almost doubled to reach JD 12 million in the years after privatization. Table 10 Aqaba Railway Corporation Total received (2000-2011)

112,076

Received Prior to Privatization (2000-2005) JD Thousands Annual Average (2000-2005) JD Thousands

21

39,894 6,649


Received Post Privatization (2006-2011) JD Thousands

72,182

Annual Average (2006-2011) JD Thousands

12,030

Percentage of Total Received After Privatization JD Thousands

64%

(JMPC Annual Reports 2003-2011) Ministry of Finance: The Ministry of Finance received, in the form of Mining Royalty Fees, approximately JD 111 million during the 2000-2011 period. Approximately JD 50 million, 45%, of the total figure was received post privatization in 2006. The Ministry of Finance received a further JD32.6 million in the form of dividends in 2002-2011. In 2008, the Ministry received approximately JD 8.6 million in dividends, constituting the most it has received in a single year. This is a great difference from the annual average received of JD 5.4 million. In total, in the 2000-2011 period, the Ministry of Finance received approximately JD 144 million; JD 61 million, or 58%, of this sum was received prior to privatization and JD 83 million was received post privatization. The annual average for the years prior to privatization was JD 8.9 million. This figure alters greatly for the years post privatization, as dividends are introduced, to reach JD 13.4 million. Table 11 Ministry of Finance Total received (2000-2011)

144,092

Received Prior to Privatization (2000-2005) JD Thousands Annual Average (2000-2005) JD Thousands

61,033 8,931

Received Post Privatization (2006-2011) JD Thousands

83,059

Annual Average (2006-2011) JD Thousands

13,843

Percentage of Total Received After Privatization JD Thousands (JMPC Annual Reports 2003-2011) Ports Authority:

22

58%


In 2000-2011, the Ports Authority received approximately JD 106 million from JPMC; of which approximately JD 51 million, or 48%, was received post privatization in 2006. In 2000-2005, the Ports authority received an annual average of approximately JD 9.18 million, this average fell for the years after privatization in which the annual average was JD 8.5 million. Table 12 Ports Authority Total received (2000-2011)

106,267

Received Prior to Privatization (2000-2005) JD Thousands Annual Average (2000-2005) JD Thousands Received Post Privatization (2006-2011) JD Thousands

55,067 9,178 51,200

Annual Average (2006-2011) JD Thousands

8,533

Percentage of Total Received After Privatization JD Thousands

48%

(JMPC Annual Reports 2003-2011) Income and Sales Tax During the 2000-2011 period, the Income and sales Tax department received an approximate JD 87 million from JPMC. Approximately JD 69.8 million, or 80%, was received post privatization in 2006. The average annual amount received prior to privatization was approximately JD 2.8 million; this figure grew drastically after privatization as the average reached JD 11.6 million. Table 13 Income and Sales Tax Total received (2000-2011)

86,923

Received Prior to Privatization (2000-2005) JD Thousands

17,096

Annual Average (2000-2005) JD Thousands

2,849

Received Post Privatization (2006-2011) JD Thousands

69,827

Annual Average (2006-2011) JD Thousands

11,638

23


Percentage of Total Received After Privatization JD Thousands

80%

(JMPC Annual Reports 2003-2011) Electricity Supply Companies: During 2000-2011, electric supply companies received approximately JD 102 million from JPMC. Approximately JD 60 million, or 59%, was received after JPMC was privatized in 2006. The annual average in the years prior to privatization was approximately JD 6.9 million, this figure increased greatly in the years after privatization to reach approximately JD 10 million. The aforementioned information may be found in Table 14 below. Table 14 Electricity Supply Companies Total received (2000-2011)

101,922

Received Prior to Privatization (2000-2005) JD Thousands Annual Average (2000-2005) JD Thousands

41,515 6,919

Received Post Privatization (2006-2011) JD Thousands

60,407

Annual Average (2006-2011) JD Thousands

10,068

Percentage of Total Received After Privatization JD Thousands

59%

(JMPC Annual Reports 2003-2011) For a full breakdown of all the agencies and the amount they receive from JPMC, kindly refer to Annex 1.

INVESTMENTS, JOINT VENTURES AND AFFILIATES JPMC invests heavily in its own supply line and in other Jordanian ventures. JPMC is a partner in three different Joint Venture companies: the Indo-Jordan Chemicals Company (IJCC), the Nippon-Jordan Fertilizer Company (NJFC), and the Vision for Land Transport of Goods Company. IJCC, founded in 1992, possesses paid up capital of approximately JD 44.6 million; JPMC has invested slightly above JD 15.5 million in the venture thereby owning 34.8% of IJCC. NJFC, also established in 1992, possesses paid capital of approximately JD 16,9 million; JPMC’s investment in the company amounts to slightly over JD 11,8 million in NJFC thereby owning 70% of the company. Vision for Land Transport of Goods Company was recently established in 2010 and is 24


entirely owned by JPMC. JPMC has invested JD 100,000 in the Land Transport Company. The accumulated investment of JPMC in the three jont ventures amounts to just below JD 27.2 million. JMPC’s ventures and investments can be found in Table 15 below:

Company

Table 15 JPMC Joint Ventures JPMC Year of ownership Capital (JD) Establishment %

Indo-Jordan Chemicals Company (IJCC) Nippon-Jordan Fertilizer Company ( NJFC) Vision for Land Transport of goods company Total investment of

Investment (JD)

1992

34.80%

44,647,887

15,537,465

1992

70%

16,901,408

11,830,986

2010

100%

100,000

100,000

JPMC (JMPC Annual Reports 2003-2011)

27,468,451

JPMC also partially owns the following six associated companies: Jordan Indian Fertilizer Company (JIFCO), Jordan Abiad Fertilizer Chemical Company (JAFCCO), Manajim Mining Development Company, Jordanian Ports Industrial Company, PT Petro-Jordan Abadi Project, Arkan Corporation for Construction and Mining Contracting. The breakdown of JPMC ownership in these companies is as follows: 48% of JIFCO, 25% of JAFCCO, 25% of the Manajim Mining Development Company, 50% of the Jordanian ports Industrial Company, 50% of the PT Petro-Jordan Abadi Project, and 26% of the Arkan Corporation for Construction and Mining Contracting . JPMC’s total investment in six companies amounts to just below JD 212.8 million. Information regarding the associated companies can be found in the chart below:

Table 16 Associated Companies Company Jordan Indian Fertilizer Company (JIFCO) Jordan Abiad Fertilizer Chemical Company (JAFCCO)

Year of Establishment

JPMC ownership %

Capital (JD)

Investment (JD)

2008

48%

401,408,451

192,676,056

2007

25%

59,859,155

14,964,789

25


Manajim Mining Development Company Jordanian ports Industrial Company PT Petro-Jordan Abadi Project Arkan Corporation for Construction and Mining Contracting

2007

25%

1,000,000

250,000

2009

50%

1,000,000

500,000

2010

50%

8,222,000

4,111,000

2011

26%

1,000,000

260,000

212,761,845

Total investment by the phosphate company

(JMPC Annual Reports 2003-2011) More importantly, through such partnerships, JPMC was able to generate almost JD1 billion in direct investment in Jordan. In addition, the International Finance Corporation (IFC) of the World Bank, a large institutional investor that follows and requires the strictest standards in transparency and corporate governance sought to finance some of the ventures germinated by the JPMC. The IFC provided a US$90 million loan for the rock phosphate export terminal (total cost of US$200 million), an agreed BOT project with the Jordanian government. In addition, the IFC and the European Development Bank provided a loan to the joint venture with IFFCO at favorable interest rates.

CAPITAL EXPENDITURES Capital expenditures did not rise above JD 14 million in 2002-2005, averaging JD 6.1 million per year; however, this was not the case in 2006-2011 in which capital expenditures averaged JD 59.4 million reaching a high of JD 150 million in 2010. JPMC capital expenditures in 2002-2011 are illustrated in Figure 11 below: Figure 11 Capital Expenditures 2002-2011 150,473,000

160,000,000

131,866,000

140,000,000 120,000,000 100,000,000 80,000,000 60,000,000

38,719,000

40,000,000 20,000,000

23,386,000 14,955,000 2,304,000

3,102,000

4,038,000

2002

2003

2004

5,008,000

7,096,000

2006

2007

0

2005

2008

Capital Expenditures (JMPC Annual Reports 2003-2011) 26

2009

2010

2011


CORPORATE SOCIAL RESPONSIBILITY Donations to the community have varied greatly throughout the past decade. In 20002006, donations consistently remained under JD 100,000. Furthermore, in 20002002, the years prior to privatization, the annual average of JPMC’s CSR spending was JD 87,858; however in 2006-2011, this average rose to approximately JD 2.96 million. In 2007s, donations increased to almost JD 1 million, and remained above that figure throughout the duration of the addressed period. In 2008, donations again increased to just under JD 7 million; a rise that occurred in tandem with the rise in profits. However, in both 2009 and 2010, donations fell to an approximate JD 1 million each year. In 2011, donations rose to approximately JD 7.8 million. A breakdown of CSR spending in 2011 can be shown below.

2%

2%

2%

Rehabilitation program in the southern provinces Government of Ma'an

4%

4% 5%

55%

Charities

26%

Scholarships

(JMPC Annual Reports 2003-2011) The two largest donations made in 2011 included a JD 4.3 million donation to a community based rehabilitation program in the southern provinces, and a JD 2 million donation to the Governorate of Ma’an as part of a Royal grant. The remaining JD 1.5 million was donated to various charities (372,081), scholarship funds (281,917), funds to support religious, cultural, tourist, and environmental preservation activities (191,908), public institutions and trade unions (175,500), The Hashemite Fund for Human Development (150,000), charity packages (76,009), Jordanian schools, universities, and scientific institutions (75,048), Medical and Health Services (51,372), Jordanian municipalities (44,800), Mabarrat Um Al Hussein (38,000), Pockets of Poverty (35,062), and sporting activities (12,320). Figure 10 below illustrates JPMC’s CSR spending in 2000-2011. Figure 12 Corporate Social Responsibility Donations

27


9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 2000

2001

2002

2003

2004 2005 2006 donations

2007

2008

2009

2010

2011

(JMPC Annual Reports 2003-2011)

EMPLOYMENT, SALARIES, AND WAGES Salaries, allowances, and wages at JPMC have increased steadily over the past decade. Since 2002, salaries, allowances, and wages per employee have increased by 134%, rising from JD 6,434 in 2005 to JD 15,052 in 2011. Note that the average salary at JPMC is 300% higher than the average annual salary in the private sector. These numbers have also increased while the number of employees has decreased only slightly after privatization. Figure 13 below shows the salaries, allowances, and wages per employee during 2002-2011. Figure 13 Salaries, Allowances, and Wages per Number of Employees 16000 14000 12000 10000 8000 6000 4000 2000 0 2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Salaries, Allowances and Wages/ No of Employees (JMPC Annual Reports 2003-2011) The average social security contributions per employee per month have also increased steadily. In 2002 the average contribution was JD 536; however, in 2011, average contribution had increased by 134% to reach JD 1,254. Due to this increase in individual employee’s wages, greater contributions to social security have been made. 28


The average employee social security contributions per month for 2002-2011 can be found in Figure 14 below. Figure 14 Average Employee Social Security Contributions/Month 1,400 1,254

1,200 1,053

1,000

913 812

800 566

536

730

708

674

600

584

400 200 0 2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Avg/Employee Social Security Contributions (JMPC Annual Reports 2003-2011) As shown in Table 17 below, in 2010, JPMC was the largest employer in Jordan with 3705 employees. The second largest employer was the Jordan Petroleum Refinery; while the only other mining company in the list, the Arab Potash Company, employed 2344. Table 17: Largest Employers in Jordan in 2010 Overall Rank

Rank in Industry

Company Name

Number of Employees

1

1 ( Mining & Metals)

Jordan Phosphate Mines Co.

3705

2

1 (Manufacturing)

Jordan Petroleum Refinery

3367

3

1 (Oil, Gas & Water)

Jordanian Electric Power Company (JEPCO)

2676

4

1 (Brokerage)

Arab Bank

2658

5

2 ( Mining & Metals)

Arab Potash Company

2344

6

2 (Brokerage)

Housing Bank

1877

29


7

1 (Health & Social Work)

King Hussein Cancer Foundation

1445

8

1 (Retail & Wholesale)

Safeway

1408

9

2 (Oil, Gas & Water)

Central Electricity Generating Company (CEGCO)

1395

10

2 (Manufacturing)

Pepsi/Cola

1281

(Social Security Corporation) Note that the number of employees had decreased from 4,583 in 2002 to 4200 in 2005, indicating an attrition rate of 96 employees per year. In other words, prior to privatization, JPMC was already releasing employees at almost 100 employees per year. This trend was slowed down after privatization (2006-2011) to 42 employees per year in spite of the significant capital investment in the company that ensued after privatization. -End-

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