A'Saffa Foods 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	1.84	1.08	0.62	-0.04	-0.89	-3.25
Short-Term Investments	3.3	3.3	3.3	3.3	2	2
Cash & Short-Term Investments	5.19	4.38	3.92	3.26	1.11	-1.25
Cash Growth	47.07%	11.56%	20.52%	193.88%	-	-
Accounts Receivable	13.87	10.33	10.33	11.58	10.01	8.44
Other Receivables	1	0.81	0.77	0.37	0.54	0.53
Receivables	14.86	11.14	11.1	11.95	10.55	8.96
Inventory	17.46	19.79	15.8	17.62	14.56	12.84
Prepaid Expenses	0.24	0.22	0.15	0.47	0.14	0.16
Other Current Assets	3.27	2.92	3.14	1.69	0.98	1.33
Total Current Assets	41.02	38.45	34.11	34.99	27.33	22.04
Property, Plant & Equipment	66.26	63.95	63.43	61.5	64.12	68.07
Long-Term Investments	7.1	7.11	6.15	5.44	5.87	9.11
Other Intangible Assets	0	0	0	0	0	0
Total Assets	114.38	109.51	103.69	101.92	97.32	99.23
Accounts Payable	7.83	3.85	3.93	2.76	3.14	4.58
Accrued Expenses	0.46	0.84	0.84	0.3	0.23	0.52
Short-Term Debt	10.33	8.35	-	12.99	-	-
Current Portion of Long-Term Debt	3.3	3.22	6.62	0.74	13.44	11.37
Current Portion of Leases	0.32	0.33	0.31	0.34	0.24	0.37
Current Income Taxes Payable	1.56	1.34	0.55	0.22	0.16	0.18
Other Current Liabilities	5.41	5.69	7.04	5.68	3.69	3.12
Total Current Liabilities	29.21	23.62	19.3	23.01	20.91	20.13
Long-Term Debt	29.97	28.72	31.94	34.74	35.46	36.36
Long-Term Leases	3.97	4	4.33	1.39	1.5	1.75
Pension & Post-Retirement Benefits	1.86	1.81	1.65	1.41	1.22	1.12
Long-Term Deferred Tax Liabilities	1.54	1.54	1.41	1	0.45	0.37
Total Liabilities	66.54	59.68	58.63	61.56	59.55	59.73
Common Stock	12	12	12	12	12	12
Retained Earnings	38.27	40.26	35.49	30.79	25.77	27.5
Comprehensive Income & Other	-2.43	-2.43	-2.43	-2.43	-	-0
Shareholders' Equity	47.84	49.83	45.06	40.36	37.77	39.5
Total Liabilities & Equity	114.38	109.51	103.69	101.92	97.32	99.23
Total Debt	47.9	44.61	43.2	50.2	50.65	49.84
Net Cash (Debt)	-42.71	-40.24	-39.27	-46.94	-49.55	-51.09
Net Cash Per Share	-0.36	-0.34	-0.33	-0.39	-0.41	-0.43
Filing Date Shares Outstanding	120	120	120	120	120	120
Total Common Shares Outstanding	120	120	120	120	120	120
Working Capital	11.81	14.83	14.8	11.97	6.42	1.91
Book Value Per Share	0.40	0.42	0.38	0.34	0.31	0.33
Tangible Book Value	47.84	49.83	45.06	40.36	37.77	39.49
Tangible Book Value Per Share	0.40	0.42	0.38	0.34	0.31	0.33
Buildings	50.02	50.02	50.23	49.38	49.35	-
Machinery	42.37	42.19	40.74	38.65	37.82	-
Construction In Progress	6.2	3.06	-	0.28	-	-

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