A'Saffa Foods 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	1.08	0.62	-0.04	-0.89	-3.25
Short-Term Investments	3.3	3.3	3.3	2	2
Cash & Short-Term Investments	4.38	3.92	3.26	1.11	-1.25
Cash Growth	11.56%	20.52%	193.88%	-	-
Accounts Receivable	10.33	10.33	11.58	10.01	8.44
Other Receivables	0.81	0.77	0.37	0.54	0.53
Receivables	11.14	11.1	11.95	10.55	8.96
Inventory	19.79	15.8	17.62	14.56	12.84
Prepaid Expenses	0.22	0.15	0.47	0.14	0.16
Other Current Assets	2.92	3.14	1.69	0.98	1.33
Total Current Assets	38.45	34.11	34.99	27.33	22.04
Property, Plant & Equipment	63.95	63.43	61.5	64.12	68.07
Long-Term Investments	7.11	6.15	5.44	5.87	9.11
Other Intangible Assets	0	0	0	0	0
Total Assets	109.51	103.69	101.92	97.32	99.23
Accounts Payable	3.85	3.93	2.76	3.14	4.58
Accrued Expenses	0.84	0.84	0.3	0.23	0.52
Short-Term Debt	8.35	-	12.99	-	-
Current Portion of Long-Term Debt	3.22	6.62	0.74	13.44	11.37
Current Portion of Leases	0.33	0.31	0.34	0.24	0.37
Current Income Taxes Payable	1.34	0.55	0.22	0.16	0.18
Other Current Liabilities	5.69	7.04	5.68	3.69	3.12
Total Current Liabilities	23.62	19.3	23.01	20.91	20.13
Long-Term Debt	28.72	31.94	34.74	35.46	36.36
Long-Term Leases	4	4.33	1.39	1.5	1.75
Pension & Post-Retirement Benefits	1.81	1.65	1.41	1.22	1.12
Long-Term Deferred Tax Liabilities	1.54	1.41	1	0.45	0.37
Total Liabilities	59.68	58.63	61.56	59.55	59.73
Common Stock	12	12	12	12	12
Retained Earnings	40.26	35.49	30.79	25.77	27.5
Comprehensive Income & Other	-2.43	-2.43	-2.43	-	-0
Shareholders' Equity	49.83	45.06	40.36	37.77	39.5
Total Liabilities & Equity	109.51	103.69	101.92	97.32	99.23
Total Debt	44.61	43.2	50.2	50.65	49.84
Net Cash (Debt)	-40.24	-39.27	-46.94	-49.55	-51.09
Net Cash Per Share	-0.34	-0.33	-0.39	-0.41	-0.43
Filing Date Shares Outstanding	120	120	120	120	120
Total Common Shares Outstanding	120	120	120	120	120
Working Capital	14.83	14.8	11.97	6.42	1.91
Book Value Per Share	0.42	0.38	0.34	0.31	0.33
Tangible Book Value	49.83	45.06	40.36	37.77	39.49
Tangible Book Value Per Share	0.42	0.38	0.34	0.31	0.33
Buildings	50.02	50.23	49.38	49.35	-
Machinery	42.19	40.74	38.65	37.82	-
Construction In Progress	3.06	-	0.28	-	-

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