Deyaar Development 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	2,381	2,212	1,744	1,333	939.91	463.54
Cash & Short-Term Investments	2,381	2,212	1,744	1,333	939.91	463.54
Cash Growth	24.61%	26.80%	30.87%	41.78%	102.77%	23.52%
Accounts Receivable	1,247	902.72	591.21	765.75	643.53	808.57
Other Receivables	2.44	25.99	88.49	346.55	45.7	76.46
Receivables	1,250	928.71	679.71	1,112	689.22	885.03
Inventory	1,065	1,091	960.56	1,025	1,466	1,523
Prepaid Expenses	-	9.04	9.5	-	114.48	52.26
Other Current Assets	-	295.27	385.79	-	43.09	60.09
Total Current Assets	4,696	4,536	3,780	3,470	3,253	2,984
Property, Plant & Equipment	550.99	556.78	555.52	565.23	521.46	535.69
Long-Term Investments	1,490	1,502	1,389	1,373	1,362	1,370
Long-Term Accounts Receivable	448.01	463.47	224.93	286.17	266.9	143.62
Long-Term Deferred Tax Assets	6.69	6.6	0.61	-	-	-
Other Long-Term Assets	959.82	963.09	883.39	871.37	762.78	758.23
Total Assets	8,151	8,028	6,833	6,565	6,166	5,792
Accounts Payable	870.51	944.63	540.62	546.59	171.75	119.59
Accrued Expenses	-	2.81	0.2	0.32	9.25	3.14
Current Portion of Long-Term Debt	-	60	60	93.22	99.25	78.93
Current Portion of Leases	16.4	21.01	4.96	-	-	-
Current Income Taxes Payable	74.51	57.89	32.11	-	-	-
Current Unearned Revenue	702.48	792.76	427.87	374.59	198.17	142.49
Other Current Liabilities	54.45	47.52	37.64	22.87	317.06	349.78
Total Current Liabilities	1,782	1,927	1,103	1,038	795.47	693.93
Long-Term Debt	472.26	343.84	415.3	551.09	838.26	716.26
Long-Term Leases	8.95	10.01	0.52	-	-	-
Pension & Post-Retirement Benefits	18.3	17.67	17.52	15.6	16.07	15.1
Long-Term Deferred Tax Liabilities	10.81	10.06	-	-	-	-
Other Long-Term Liabilities	61.85	48.71	31.19	22.33	13.41	4.27
Total Liabilities	2,354	2,357	1,568	1,627	1,663	1,430
Common Stock	4,376	4,376	4,376	4,376	4,376	5,778
Retained Earnings	1,373	1,260	871.14	577.7	141.09	-1,402
Comprehensive Income & Other	-9.6	-6.27	-9.36	-15.3	-14.44	-13.87
Total Common Equity	5,739	5,629	5,238	4,938	4,502	4,362
Minority Interest	58.4	41.19	27.38	-	-	-
Shareholders' Equity	5,797	5,671	5,265	4,938	4,502	4,362
Total Liabilities & Equity	8,151	8,028	6,833	6,565	6,166	5,792
Total Debt	561.09	434.87	480.78	644.32	937.51	795.19
Net Cash (Debt)	1,820	1,777	1,263	688.32	2.4	-331.64
Net Cash Growth	27.94%	40.64%	83.53%	28592.00%	-	-
Net Cash Per Share	0.42	0.41	0.29	0.16	0.00	-0.08
Filing Date Shares Outstanding	4,378	4,376	4,376	4,376	4,376	4,376
Total Common Shares Outstanding	4,378	4,376	4,376	4,376	4,376	4,376
Working Capital	2,914	2,609	2,676	2,432	2,458	2,290
Book Value Per Share	1.31	1.29	1.20	1.13	1.03	1.00
Tangible Book Value	5,739	5,629	5,238	4,938	4,502	4,362
Tangible Book Value Per Share	1.31	1.29	1.20	1.13	1.03	1.00
Land	-	561.47	562.79	562.58	576.79	580.3
Machinery	-	134.69	129.09	122.78	122.02	116.07
Construction In Progress	-	6.17	4.96	4.53	0.08	0.02
Leasehold Improvements	-	6.09	4.92	4.81	4.8	4.8

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