Eshraq Investments PJSC Balance Sheet

Financials in millions AED. Fiscal year is January - December.

Millions AED. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	33.16	118.46	65.37	58.77	25.82	72.04
Short-Term Investments	41.31	12.31	7.86	7.86	-	20.54
Trading Asset Securities	820.94	872.05	785.34	1,351	1,766	268.47
Cash & Short-Term Investments	895.41	1,003	858.57	1,418	1,792	361.05
Cash Growth	30.57%	16.80%	-39.43%	-20.91%	396.40%	-5.26%
Accounts Receivable	429.88	401.37	65.59	32.01	8.56	18.7
Other Receivables	0.32	0.32	0.62	0.63	14.85	19.82
Receivables	430.2	401.69	66.22	32.64	23.41	38.52
Inventory	-	-	0.03	0.05	0.07	0.08
Other Current Assets	-	-	-	-	280.34	-
Total Current Assets	1,326	1,405	924.81	1,450	2,096	399.64
Property, Plant & Equipment	5.2	5.41	6.72	6.51	6.31	97.06
Long-Term Investments	119.07	44.05	62.89	32.85	48.2	185.03
Other Intangible Assets	-	0.14	0.2	0.42	0.59	0.2
Other Long-Term Assets	318.76	318.76	733.29	786.69	868.61	1,007
Total Assets	1,769	1,773	1,728	2,277	3,020	1,689
Accounts Payable	14.73	-	0.18	0.02	0.07	0.13
Accrued Expenses	8.49	5.22	4.75	1.46	3.29	1.47
Short-Term Debt	-	-	-	6.96	19.34	25.12
Current Portion of Long-Term Debt	5.41	5.27	4.8	4.51	13.21	18.4
Current Portion of Leases	0.83	0.82	0.76	-	-	-
Other Current Liabilities	-	12.11	19.19	27.81	50.97	29.22
Total Current Liabilities	29.46	28.9	32.81	40.75	86.88	74.33
Long-Term Debt	109.57	110.75	117.23	121.97	227.76	250.08
Long-Term Leases	1.84	1.8	2.61	-	-	-
Pension & Post-Retirement Benefits	0.81	0.79	0.92	1.18	1.47	1.15
Total Liabilities	141.68	142.24	153.58	163.89	316.11	325.56
Common Stock	2,685	2,685	2,685	2,820	2,820	2,325
Retained Earnings	-407.45	-403.53	-467.57	35.76	584.09	-898.18
Treasury Stock	-	-	-	-73	-26.15	-15.61
Comprehensive Income & Other	-650.88	-651.14	-643.4	-670.41	-674.71	-47.96
Shareholders' Equity	1,627	1,631	1,574	2,113	2,704	1,363
Total Liabilities & Equity	1,769	1,773	1,728	2,277	3,020	1,689
Total Debt	117.64	118.63	125.41	133.43	260.31	293.6
Net Cash (Debt)	777.77	884.19	733.16	1,284	1,532	67.46
Net Cash Growth	38.65%	20.60%	-42.90%	-16.18%	2171.02%	-49.82%
Net Cash Per Share	0.29	0.33	0.27	0.47	0.78	0.05
Filing Date Shares Outstanding	2,616	2,685	2,685	2,685	2,777	1,413
Total Common Shares Outstanding	2,616	2,685	2,685	2,685	2,777	1,413
Working Capital	1,296	1,376	892	1,409	2,009	325.31
Book Value Per Share	0.62	0.61	0.59	0.79	0.97	0.96
Tangible Book Value	1,627	1,630	1,574	2,112	2,703	1,363
Tangible Book Value Per Share	0.62	0.61	0.59	0.79	0.97	0.96
Land	-	-	-	-	-	47.8
Buildings	-	-	-	4.76	4.76	70.57
Machinery	-	1.99	2.09	3.48	3.25	7.64
Construction In Progress	-	1.32	1.32	1.32	0.67	5.08
Leasehold Improvements	-	1.52	1.52	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.