Beyon B.S.C. Balance Sheet

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

Millions BHD. 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	145.53	146	144.06	235.77	253.84	220.74
Short-Term Investments	17.21	17.16	29.32	0.29	3.54	3.61
Cash & Short-Term Investments	162.74	163.16	173.38	236.06	257.38	224.36
Cash Growth	-1.54%	-5.90%	-26.55%	-8.29%	14.72%	14.59%
Accounts Receivable	188.89	102.19	99.86	84.99	91.2	83.8
Other Receivables	-	66.27	55.06	47.2	59.44	43.9
Receivables	188.89	168.45	154.91	132.19	150.64	127.7
Inventory	9.17	7.21	7.87	7.43	5.58	8.78
Prepaid Expenses	-	8.45	9.95	10.01	8.85	8.19
Total Current Assets	360.8	347.27	346.12	385.69	422.46	369.03
Property, Plant & Equipment	527.56	529.16	482.73	422.44	361.06	355.66
Long-Term Investments	73.54	66.96	73.66	38.67	18.98	24.97
Goodwill	161.77	162.29	163.42	137.78	134.74	137.26
Other Intangible Assets	174.28	176.54	167.39	162.46	147.65	125.88
Long-Term Deferred Tax Assets	6.66	6.68	5.68	6.38	6.67	7.43
Other Long-Term Assets	11.96	16.6	17.01	11.95	10.32	10.35
Total Assets	1,317	1,305	1,256	1,165	1,102	1,031
Accounts Payable	265.95	235.98	227.75	207.03	218.27	185.02
Short-Term Debt	-	10.8	3.16	2.84	3.39	2.52
Current Portion of Long-Term Debt	22.96	11.73	9.64	7.85	1.21	1.21
Current Portion of Leases	8.99	8.8	8.09	8.63	8.07	8.05
Total Current Liabilities	297.89	267.31	248.64	226.35	230.93	196.78
Long-Term Debt	307.34	305.2	273.27	244.2	229.6	223.15
Long-Term Leases	50.95	50.44	49.32	45.78	47.82	45.53
Long-Term Deferred Tax Liabilities	5.23	5.39	5.32	5.73	6.14	7.7
Other Long-Term Liabilities	39.7	39.92	57.63	60.77	45.05	26.74
Total Liabilities	701.1	668.25	634.18	582.82	559.54	499.9
Common Stock	166.32	166.32	166.32	166.32	166.32	166.32
Retained Earnings	396.82	416.7	402.94	398.59	382.58	363.52
Treasury Stock	-5	-4.49	-4.5	-4.43	-4.93	-4.58
Comprehensive Income & Other	-8.37	-4.38	-0.52	-28.17	-47.6	-35.67
Total Common Equity	549.77	574.14	564.24	532.31	496.37	489.6
Minority Interest	65.69	63.1	57.59	50.23	45.96	41.09
Shareholders' Equity	615.46	637.24	621.83	582.54	542.32	530.68
Total Liabilities & Equity	1,317	1,305	1,256	1,165	1,102	1,031
Total Debt	390.24	386.97	343.48	309.3	290.08	280.45
Net Cash (Debt)	-227.49	-223.81	-170.1	-73.24	-32.7	-56.09
Net Cash Per Share	-0.14	-0.14	-0.10	-0.04	-0.02	-0.03
Filing Date Shares Outstanding	1,662	1,653	1,653	1,653	1,652	1,652
Total Common Shares Outstanding	1,662	1,653	1,653	1,653	1,652	1,652
Working Capital	62.91	79.96	97.48	159.34	191.52	172.25
Book Value Per Share	0.33	0.35	0.34	0.32	0.30	0.30
Tangible Book Value	213.72	235.32	233.44	232.08	213.98	226.46
Tangible Book Value Per Share	0.13	0.14	0.14	0.14	0.13	0.14
Land	-	86.42	85.26	84.59	84.21	84.39
Machinery	-	818.98	759.96	681.1	642.84	724.7
Construction In Progress	-	156	122.55	107.51	80.47	60.86

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