Arab Potash Company Balance Sheet

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

Millions JOD. 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	40.21	61.84	64.98	96.82	75.33	210.72
Short-Term Investments	526.49	412.85	417.37	419.42	455.71	-
Cash & Short-Term Investments	566.69	474.69	482.35	516.23	531.04	210.72
Cash Growth	14.83%	-1.59%	-6.56%	-2.79%	152.01%	39.64%
Accounts Receivable	159.14	167.26	100.33	164.62	282.9	110.79
Other Receivables	-	58.47	49.87	27.31	58.83	14.54
Receivables	161.79	228.4	152.89	194.67	344.46	128.09
Inventory	95.45	87.87	86.93	74.03	95.13	71.18
Prepaid Expenses	-	15.7	13.26	12.2	12.25	9.16
Other Current Assets	72.88	26.35	18.83	13.22	8.06	2.84
Total Current Assets	896.81	833	754.27	810.37	990.94	422
Property, Plant & Equipment	855.78	853.89	874.43	777.47	652.33	524.48
Long-Term Investments	271.6	261.49	275.29	284.63	258.81	232.03
Long-Term Deferred Tax Assets	43.97	43.56	22.82	23.43	22.32	22.48
Other Long-Term Assets	110.96	100.82	70.56	77.49	88	109.33
Total Assets	2,192	2,106	2,012	1,987	2,026	1,325
Accounts Payable	18.75	22.67	24.5	20.2	15.06	9.43
Accrued Expenses	19	32.56	32.14	55.79	102.93	58.93
Current Portion of Long-Term Debt	-	-	-	-	-	6.49
Current Portion of Leases	1.04	1.04	1.04	0.89	0.89	0.79
Current Income Taxes Payable	89.64	71.77	50.76	79.84	196.28	73.25
Other Current Liabilities	63.11	37.79	37.41	39.13	62.6	27.67
Total Current Liabilities	191.54	165.82	145.85	195.84	377.76	176.56
Long-Term Leases	0.84	0.82	1.71	2.55	3.19	3
Pension & Post-Retirement Benefits	-	4.63	4.33	3.87	4.03	4.15
Other Long-Term Liabilities	80.57	75.53	71.63	70.73	65.48	73.58
Total Liabilities	272.95	246.8	223.52	273	450.47	257.29
Common Stock	83.32	83.32	83.32	83.32	83.32	83.32
Retained Earnings	1,851	1,791	1,718	1,643	1,500	998.74
Comprehensive Income & Other	-15.62	-15.39	-13.37	-11.62	-7.98	-14.65
Shareholders' Equity	1,919	1,859	1,788	1,714	1,575	1,067
Total Liabilities & Equity	2,192	2,106	2,012	1,987	2,026	1,325
Total Debt	1.88	1.86	2.75	3.45	4.09	10.28
Net Cash (Debt)	564.82	472.83	479.6	512.79	526.95	200.44
Net Cash Growth	14.86%	-1.41%	-6.47%	-2.69%	162.89%	54.13%
Net Cash Per Share	6.78	5.67	5.76	6.15	6.32	2.41
Filing Date Shares Outstanding	83.3	83.32	83.32	83.32	83.32	83.32
Total Common Shares Outstanding	83.3	83.32	83.32	83.32	83.32	83.32
Working Capital	705.27	667.18	608.42	614.52	613.18	245.44
Book Value Per Share	23.04	22.31	21.46	20.58	18.91	12.81
Tangible Book Value	1,919	1,859	1,788	1,714	1,575	1,067
Tangible Book Value Per Share	23.04	22.31	21.46	20.58	18.91	12.81
Land	-	3.58	3.57	3.37	3.35	3.28
Buildings	-	212.62	187.13	167.93	162.01	149.04
Machinery	-	1,287	1,216	985.88	958.85	908.03
Construction In Progress	-	213.21	293.91	380.13	237.15	171.69

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