National Gypsum Company Balance Sheet

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

Millions SAR. 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	2.1	3.62	9.18	49.85	87.98
Trading Asset Securities	-	-	-	10.09	-
Cash & Short-Term Investments	2.1	3.62	9.18	59.94	87.98
Cash Growth	-41.97%	-60.55%	-84.68%	-31.87%	-4.91%
Accounts Receivable	15.75	11.78	27.16	22.94	30.82
Other Receivables	0.82	1.06	1.26	0.94	0.74
Receivables	16.57	12.84	28.42	23.88	31.55
Inventory	14.24	17.62	20.12	21.04	25.99
Prepaid Expenses	1.74	1.32	1.25	1.21	1.22
Other Current Assets	7.05	9.13	21.16	1.64	3
Total Current Assets	41.7	44.53	80.14	107.71	149.74
Property, Plant & Equipment	262.23	251.27	217.49	226.41	273.19
Long-Term Investments	69.99	79.54	108.63	65.58	79.32
Other Long-Term Assets	0	-	-	-	-
Total Assets	373.91	375.33	406.25	399.7	502.25
Accounts Payable	11.84	8.28	1.4	1.67	1.91
Accrued Expenses	1.24	0.87	22.46	21.5	4.48
Short-Term Debt	31.78	-	-	-	-
Current Portion of Leases	0.54	0.59	0.59	0.59	0.61
Current Income Taxes Payable	0.11	0.92	3	2.92	3.43
Other Current Liabilities	6.98	7.84	6.5	6.67	7.62
Total Current Liabilities	52.49	18.5	33.95	33.35	18.06
Long-Term Leases	4.45	4.96	5.54	6.13	6.72
Pension & Post-Retirement Benefits	5.43	4.84	4.62	3.59	3.15
Total Liabilities	62.38	28.31	44.11	43.07	27.93
Common Stock	316.67	316.67	316.67	316.67	316.67
Retained Earnings	-2.61	28.19	33.55	28.42	140.11
Comprehensive Income & Other	-2.52	2.16	11.93	11.54	17.55
Shareholders' Equity	311.54	347.02	362.14	356.63	474.32
Total Liabilities & Equity	373.91	375.33	406.25	399.7	502.25
Total Debt	36.78	5.56	6.13	6.72	7.33
Net Cash (Debt)	-34.68	-1.93	3.05	53.22	80.64
Net Cash Growth	-	-	-94.26%	-34.01%	-4.63%
Net Cash Per Share	-1.10	-0.06	0.10	1.68	2.55
Filing Date Shares Outstanding	31.67	31.67	31.67	31.67	31.67
Total Common Shares Outstanding	31.67	31.67	31.67	31.67	31.67
Working Capital	-10.79	26.03	46.18	74.36	131.68
Book Value Per Share	9.84	10.96	11.44	11.26	14.98
Tangible Book Value	311.54	347.02	362.14	356.63	474.32
Tangible Book Value Per Share	9.84	10.96	11.44	11.26	14.98
Land	22.39	22.21	22.21	22.25	22.25
Buildings	146.61	124.82	124.68	125.09	125.09
Machinery	616.83	517.37	515.59	515.43	514.71
Construction In Progress	-	55.99	13.21	13.08	42.72

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