KWSE:BEYOUT Balance Sheet

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

Millions KWD. 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	7.96	13.71	4.11	4.6	6.18
Trading Asset Securities	-	-	-	-	0.12
Cash & Short-Term Investments	7.96	13.71	4.11	4.6	6.3
Cash Growth	-41.97%	233.83%	-10.70%	-26.92%	-46.43%
Accounts Receivable	20.67	21.52	18.9	10.49	20.82
Other Receivables	4.75	4.99	4.31	12.13	24.34
Receivables	25.42	26.51	23.21	22.62	45.15
Inventory	0.12	0.1	0.11	0.19	0.34
Prepaid Expenses	1.66	1.46	1.7	1.57	1.53
Other Current Assets	5.97	7.52	0.9	0.91	2.91
Total Current Assets	41.14	49.3	30.03	29.89	56.46
Property, Plant & Equipment	84.13	91.1	38.71	32.31	48.63
Long-Term Investments	0.15	0.32	0.33	0.35	1.44
Other Intangible Assets	-	-	-	-	0.17
Other Long-Term Assets	102.63	72.27	66.44	65.52	73.16
Total Assets	228.05	213	135.52	128.06	179.86
Accounts Payable	15.13	14.94	2.91	2.33	6.21
Accrued Expenses	-	-	2.6	8.1	9.93
Current Portion of Long-Term Debt	16.33	14.14	10.04	11.63	11.68
Current Portion of Leases	6.33	5.18	4.54	3.38	4.64
Current Unearned Revenue	-	-	6.33	-	-
Other Current Liabilities	0.19	0.18	2.58	1.95	11.1
Total Current Liabilities	37.97	34.45	29.01	27.39	43.56
Long-Term Debt	58.45	41.8	28.59	22.59	28.51
Long-Term Leases	69.92	74.63	19.55	16.89	22.22
Pension & Post-Retirement Benefits	5.14	5.52	5.16	4.17	4.19
Other Long-Term Liabilities	3.69	1.7	-	-	-
Total Liabilities	175.17	158.09	82.31	71.03	98.48
Common Stock	30	30	30	30	60
Retained Earnings	21.18	22.98	21.18	25.5	21.72
Treasury Stock	-0.11	-0.05	-	-	-
Comprehensive Income & Other	0.09	0.28	0.1	0.16	-1.07
Total Common Equity	51.16	53.2	51.28	55.66	80.65
Minority Interest	1.72	1.7	1.93	1.38	0.73
Shareholders' Equity	52.88	54.91	53.21	57.03	81.37
Total Liabilities & Equity	228.05	213	135.52	128.06	179.86
Total Debt	151.03	135.75	62.72	54.49	67.04
Net Cash (Debt)	-143.07	-122.04	-58.61	-49.89	-60.75
Net Cash Per Share	-0.48	-0.41	-0.20	-0.10	-0.09
Filing Date Shares Outstanding	299.73	299.87	300	300	600
Total Common Shares Outstanding	299.73	299.87	300	300	600
Working Capital	3.17	14.86	1.03	2.5	12.9
Book Value Per Share	0.17	0.18	0.17	0.19	0.13
Tangible Book Value	51.16	53.2	51.28	55.66	80.47
Tangible Book Value Per Share	0.17	0.18	0.17	0.19	0.13
Buildings	0.23	0.16	0.14	0.2	12.84
Machinery	13.72	12.21	11.26	6.73	14.19
Construction In Progress	-	-	-	-	0.33

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