MSM:SPSI 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	48.52	11.98	17.25	39.89	39.52
Cash & Short-Term Investments	48.52	11.98	17.25	39.89	39.52
Cash Growth	304.92%	-30.53%	-56.76%	0.95%	-14.87%
Accounts Receivable	8.47	6.17	11.69	9.27	8.88
Other Receivables	7.05	9.07	3	1.63	3.07
Receivables	15.52	15.25	14.69	10.9	11.95
Inventory	3.17	2.4	2.67	2.64	2.7
Prepaid Expenses	1.37	1.46	1.5	1.35	1.22
Other Current Assets	0.36	0.32	0.36	0.62	1.14
Total Current Assets	68.93	31.41	36.47	55.4	56.52
Property, Plant & Equipment	69.73	87.41	67.12	63.4	63.46
Long-Term Investments	-	19	19	-	-
Other Intangible Assets	1.4	1	0.48	0.69	0.1
Total Assets	140.05	138.81	123.07	119.49	120.08
Accounts Payable	1.58	3.49	2.7	1.42	1.68
Accrued Expenses	27.21	23.49	20.17	16.82	16.57
Current Portion of Leases	6.16	4.56	2.11	1.83	1.9
Current Income Taxes Payable	2.69	1.41	0.85	0.56	1.55
Current Unearned Revenue	-	-	6.25	8.6	8.77
Total Current Liabilities	37.64	32.94	32.08	29.22	30.47
Long-Term Leases	14.35	22.19	7.01	7.89	9.07
Pension & Post-Retirement Benefits	5.53	5.24	5.02	4.08	3.72
Long-Term Deferred Tax Liabilities	1.23	2.62	3.63	3.97	3.9
Total Liabilities	58.74	63	47.73	45.15	47.16
Common Stock	17.98	17.98	17.98	17.98	17.98
Additional Paid-In Capital	2.95	2.95	2.95	2.95	2.95
Retained Earnings	60.38	54.88	54.42	53.41	51.99
Total Common Equity	81.31	75.81	75.35	74.34	72.92
Shareholders' Equity	81.31	75.81	75.35	74.34	72.92
Total Liabilities & Equity	140.05	138.81	123.07	119.49	120.08
Total Debt	20.51	26.75	9.11	9.72	10.98
Net Cash (Debt)	28.01	-14.77	8.14	30.17	28.54
Net Cash Growth	-	-	-73.04%	5.72%	-16.71%
Net Cash Per Share	0.16	-0.08	0.05	0.17	0.16
Filing Date Shares Outstanding	179.84	179.84	179.84	179.84	179.84
Total Common Shares Outstanding	179.84	179.84	179.84	179.84	179.84
Working Capital	31.29	-1.54	4.4	26.18	26.05
Book Value Per Share	0.45	0.42	0.42	0.41	0.41
Tangible Book Value	79.92	74.82	74.87	73.65	72.82
Tangible Book Value Per Share	0.44	0.42	0.42	0.41	0.40
Machinery	149.6	146.36	149.79	154.1	149.02
Construction In Progress	1.18	1.6	12.11	0.51	9.9
Leasehold Improvements	34.18	33.71	10.31	9.92	9.61

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