MSM:SPSI 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	47.93	48.52	11.98	17.25	39.89	39.52
Cash & Short-Term Investments	47.93	48.52	11.98	17.25	39.89	39.52
Cash Growth	301.16%	304.92%	-30.53%	-56.76%	0.95%	-14.87%
Accounts Receivable	13.33	8.47	6.17	11.69	9.27	8.88
Other Receivables	4.2	7.05	9.07	3	1.63	3.07
Receivables	17.53	15.52	15.25	14.69	10.9	11.95
Inventory	3.03	3.17	2.4	2.67	2.64	2.7
Prepaid Expenses	0.77	1.37	1.46	1.5	1.35	1.22
Other Current Assets	0.49	0.36	0.32	0.36	0.62	1.14
Total Current Assets	69.75	68.93	31.41	36.47	55.4	56.52
Property, Plant & Equipment	65.41	69.73	87.41	67.12	63.4	63.46
Long-Term Investments	-	-	19	19	-	-
Other Intangible Assets	1.25	1.4	1	0.48	0.69	0.1
Total Assets	136.41	140.05	138.81	123.07	119.49	120.08
Accounts Payable	1.63	1.58	3.49	2.7	1.42	1.68
Accrued Expenses	33.66	27.21	23.49	20.17	16.82	16.57
Current Portion of Leases	6.27	6.16	4.56	2.11	1.83	1.9
Current Income Taxes Payable	2.69	2.69	1.41	0.85	0.56	1.55
Current Unearned Revenue	-	-	-	6.25	8.6	8.77
Total Current Liabilities	44.25	37.64	32.94	32.08	29.22	30.47
Long-Term Leases	12.71	14.35	22.19	7.01	7.89	9.07
Pension & Post-Retirement Benefits	5.18	5.53	5.24	5.02	4.08	3.72
Long-Term Deferred Tax Liabilities	0.39	1.23	2.62	3.63	3.97	3.9
Total Liabilities	62.52	58.74	63	47.73	45.15	47.16
Common Stock	17.98	17.98	17.98	17.98	17.98	17.98
Additional Paid-In Capital	2.95	2.95	2.95	2.95	2.95	2.95
Retained Earnings	52.95	60.38	54.88	54.42	53.41	51.99
Total Common Equity	73.88	81.31	75.81	75.35	74.34	72.92
Shareholders' Equity	73.88	81.31	75.81	75.35	74.34	72.92
Total Liabilities & Equity	136.41	140.05	138.81	123.07	119.49	120.08
Total Debt	18.98	20.51	26.75	9.11	9.72	10.98
Net Cash (Debt)	28.95	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	0.16	-0.08	0.05	0.17	0.16
Filing Date Shares Outstanding	179.84	179.84	179.84	179.84	179.84	179.84
Total Common Shares Outstanding	179.84	179.84	179.84	179.84	179.84	179.84
Working Capital	25.5	31.29	-1.54	4.4	26.18	26.05
Book Value Per Share	0.41	0.45	0.42	0.42	0.41	0.41
Tangible Book Value	72.64	79.92	74.82	74.87	73.65	72.82
Tangible Book Value Per Share	0.40	0.44	0.42	0.42	0.41	0.40
Machinery	149.7	149.6	146.36	149.79	154.1	149.02
Construction In Progress	1.24	1.18	1.6	12.11	0.51	9.9
Leasehold Improvements	34.18	34.18	33.71	10.31	9.92	9.61