Oman Cement Company SAOG Balance Sheet

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

Millions OMR. 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	-	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	19.99	32.31	54.17	84.03	56.94
Cash Growth	251.57%	-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	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	10.14	0.67	0.71	41.14	35.77
Net Cash (Debt)	9.86	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	0.03	0.10	0.16	0.13	0.06
Filing Date Shares Outstanding	330.87	330.87	330.87	330.87	330.87	330.87
Total Common Shares Outstanding	330.87	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	0.31	0.37	0.46	0.45	0.45
Tangible Book Value	101.91	101.91	123.4	152.21	149.53	147.96
Tangible Book Value Per Share	0.31	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 Mar 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.