Oman Cement Company SAOG Balance Sheet

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

Millions OMR. 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	19.87	32.22	17.17	52.01	56.83
Short-Term Investments	-	-	36.91	31.92	-
Trading Asset Securities	0.12	0.09	0.08	0.1	0.11
Cash & Short-Term Investments	19.99	32.31	54.17	84.03	56.94
Cash Growth	-38.13%	-40.34%	-35.54%	47.57%	165.60%
Accounts Receivable	8.06	8.41	9.63	8.89	9.01
Other Receivables	0.31	0.54	0.19	0.56	0.62
Receivables	8.37	8.95	9.82	9.45	9.63
Inventory	9.87	12.75	16.17	22.23	30.3
Prepaid Expenses	-	0	0.01	0.09	0.11
Other Current Assets	0.5	0.7	0.4	0.86	0.82
Total Current Assets	38.73	54.73	80.56	116.66	97.81
Property, Plant & Equipment	92.46	86.55	89.88	94.69	100.38
Long-Term Investments	1.35	1.5	1.53	1.5	3.14
Other Intangible Assets	0.19	0.17	0.24	0.22	0.06
Total Assets	132.73	142.94	172.21	213.08	201.39
Accounts Payable	2.43	0.92	0.63	5.27	1.23
Accrued Expenses	8.09	6.91	8.42	6.64	6.48
Short-Term Debt	-	-	-	40.4	35
Current Portion of Leases	1.23	0.08	0.08	0.03	0.03
Current Income Taxes Payable	1.67	2.24	1.24	1.23	0.83
Current Unearned Revenue	0.32	0.35	0.44	0.68	0.38
Total Current Liabilities	13.74	10.5	10.81	54.23	43.94
Long-Term Leases	8.9	0.59	0.63	0.71	0.74
Pension & Post-Retirement Benefits	1.01	1.07	0.97	0.92	0.92
Long-Term Deferred Tax Liabilities	6.99	7.21	7.36	7.46	7.76
Total Liabilities	30.64	19.37	19.76	63.32	53.37
Common Stock	39.81	39.81	33.09	33.09	33.09
Additional Paid-In Capital	-	-	6.72	6.72	6.72
Retained Earnings	62.97	84.45	113.33	110.64	108.9
Comprehensive Income & Other	-0.69	-0.69	-0.69	-0.69	-0.69
Shareholders' Equity	102.09	123.57	152.45	149.75	148.02
Total Liabilities & Equity	132.73	142.94	172.21	213.08	201.39
Total Debt	10.14	0.67	0.71	41.14	35.77
Net Cash (Debt)	9.86	31.64	53.46	42.89	21.17
Net Cash Growth	-68.85%	-40.81%	24.64%	102.60%	13.98%
Net Cash Per Share	0.03	0.10	0.16	0.13	0.06
Filing Date Shares Outstanding	330.87	330.87	330.87	330.87	330.87
Total Common Shares Outstanding	330.87	330.87	330.87	330.87	330.87
Working Capital	24.99	44.23	69.75	62.43	53.87
Book Value Per Share	0.31	0.37	0.46	0.45	0.45
Tangible Book Value	101.91	123.4	152.21	149.53	147.96
Tangible Book Value Per Share	0.31	0.37	0.46	0.45	0.45
Machinery	169.72	169.12	166.42	162.91	161.37
Construction In Progress	1.91	1.72	1.55	3.5	1.94
Leasehold Improvements	1	1	1	1	1

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.