Arab Potash Company Balance Sheet

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

Millions JOD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-	64.98	96.82	75.33	210.72
Short-Term Investments	-	417.37	419.42	455.71	-
Cash & Short-Term Investments	499.64	482.35	516.23	531.04	210.72
Cash Growth	3.58%	-6.56%	-2.79%	152.01%	39.64%
Accounts Receivable	-	100.33	164.62	282.9	110.79
Other Receivables	-	49.87	27.31	58.83	14.54
Receivables	-	152.89	194.67	344.46	128.09
Inventory	-	86.93	74.03	95.13	71.18
Prepaid Expenses	-	13.26	12.2	12.25	9.16
Other Current Assets	-	18.83	13.22	8.06	2.84
Total Current Assets	-	754.27	810.37	990.94	422
Property, Plant & Equipment	-	874.43	777.47	652.33	524.48
Long-Term Investments	-	275.29	284.63	258.81	232.03
Long-Term Deferred Tax Assets	-	22.82	23.43	22.32	22.48
Other Long-Term Assets	-	70.56	77.49	88	109.33
Total Assets	-	2,012	1,987	2,026	1,325
Accounts Payable	-	24.5	20.2	15.06	9.43
Accrued Expenses	-	32.14	55.79	102.93	58.93
Current Portion of Long-Term Debt	-	-	-	-	6.49
Current Portion of Leases	-	1.04	0.89	0.89	0.79
Current Income Taxes Payable	-	50.76	79.84	196.28	73.25
Other Current Liabilities	-	37.41	39.13	62.6	27.67
Total Current Liabilities	-	145.85	195.84	377.76	176.56
Long-Term Leases	-	1.71	2.55	3.19	3
Pension & Post-Retirement Benefits	-	4.33	3.87	4.03	4.15
Other Long-Term Liabilities	-	71.63	70.73	65.48	73.58
Total Liabilities	-	223.52	273	450.47	257.29
Common Stock	-	83.32	83.32	83.32	83.32
Retained Earnings	-	1,718	1,643	1,500	998.74
Comprehensive Income & Other	-	-13.37	-11.62	-7.98	-14.65
Shareholders' Equity	1,814	1,788	1,714	1,575	1,067
Total Liabilities & Equity	-	2,012	1,987	2,026	1,325
Total Debt	1.82	2.75	3.45	4.09	10.28
Net Cash (Debt)	497.82	479.6	512.79	526.95	200.44
Net Cash Growth	3.80%	-6.47%	-2.69%	162.89%	54.13%
Net Cash Per Share	5.97	5.76	6.15	6.32	2.41
Filing Date Shares Outstanding	83.32	83.32	83.32	83.32	83.32
Total Common Shares Outstanding	83.32	83.32	83.32	83.32	83.32
Working Capital	-	608.42	614.52	613.18	245.44
Book Value Per Share	21.77	21.46	20.58	18.91	12.81
Tangible Book Value	1,814	1,788	1,714	1,575	1,067
Tangible Book Value Per Share	21.77	21.46	20.58	18.91	12.81
Land	-	3.57	3.37	3.35	3.28
Buildings	-	187.13	167.93	162.01	149.04
Machinery	-	1,216	985.88	958.85	908.03
Construction In Progress	-	293.91	380.13	237.15	171.69

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