Ayyan Investment Company Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	25.22	27.25	61.77	77.05	29.49	3.45
Trading Asset Securities	758.09	-	-	-	57.6	53.29
Cash & Short-Term Investments	783.3	27.25	61.77	77.05	87.09	56.74
Cash Growth	4007.16%	-55.88%	-19.83%	-11.53%	53.50%	328.56%
Accounts Receivable	2.2	2.28	163.4	107.68	99.65	110.08
Other Receivables	-	-	0.15	-	-	-
Receivables	2.2	2.28	163.55	107.68	99.65	110.08
Inventory	7.26	11.4	46.31	30.17	21.5	24.72
Prepaid Expenses	1.65	2.27	45.64	23.41	18.79	14.12
Other Current Assets	30.97	1,394	-	-	-	-
Total Current Assets	825.38	1,437	317.27	238.31	227.04	205.66
Property, Plant & Equipment	9.2	5.96	1,104	1,126	998.78	814.28
Long-Term Investments	167.2	168.29	101.18	142.13	163.89	164.85
Goodwill	-	-	2.09	2.09	2.09	2.09
Other Intangible Assets	-	-	12.04	1.16	1.61	0.16
Other Long-Term Assets	121.34	121.34	126.29	126.5	123.99	124.17
Total Assets	1,123	1,733	1,663	1,636	1,517	1,311
Accounts Payable	0.26	1.96	247.57	81.78	63.58	38.26
Accrued Expenses	0.44	0.75	34.76	6	10.21	11.81
Short-Term Debt	-	4.11	175.37	118.15	14.88	135.38
Current Portion of Long-Term Debt	-	-	31.42	80.81	-	31.12
Current Portion of Leases	0.21	0.04	13.42	16.11	11.37	4.19
Current Income Taxes Payable	7.36	2.21	5.56	5.88	5.52	6.57
Current Unearned Revenue	-	-	0.68	0.73	0.57	0.51
Other Current Liabilities	33.78	1,107	11.31	6.69	8.58	4.91
Total Current Liabilities	42.05	1,116	520.09	316.16	114.71	232.75
Long-Term Debt	-	-	536.24	471.28	491.13	191.51
Long-Term Leases	2.23	1.36	55.03	65.75	57.07	35.7
Pension & Post-Retirement Benefits	2.66	2.5	42.93	38.96	37.6	32.27
Total Liabilities	46.94	1,120	1,154	892.15	700.5	492.22
Common Stock	1,006	1,006	806.36	806.36	806.36	737.32
Additional Paid-In Capital	-	59.76	65.48	65.48	65.48	-
Retained Earnings	5.83	-403.2	-250.24	-35.19	9.57	6.78
Comprehensive Income & Other	64	-56.06	-121.6	-100.91	-72.76	6.71
Total Common Equity	1,076	606.87	500	735.74	808.66	750.8
Minority Interest	-	6.15	8.62	8.36	8.24	68.2
Shareholders' Equity	1,076	613.02	508.62	744.09	816.9	819
Total Liabilities & Equity	1,123	1,733	1,663	1,636	1,517	1,311
Total Debt	2.44	5.51	811.48	752.1	574.44	397.89
Net Cash (Debt)	780.87	21.74	-749.71	-675.05	-487.34	-341.15
Net Cash Growth	4889.99%	-	-	-	-	-
Net Cash Per Share	7.74	0.23	-9.30	-8.37	-6.53	-4.97
Filing Date Shares Outstanding	100.64	100.64	80.64	80.64	80.64	73.73
Total Common Shares Outstanding	100.64	100.64	80.64	80.64	80.64	73.73
Working Capital	783.33	321.28	-202.82	-77.85	112.34	-27.09
Book Value Per Share	10.69	6.03	6.20	9.12	10.03	10.18
Tangible Book Value	1,076	606.87	485.87	732.48	804.95	748.55
Tangible Book Value Per Share	10.69	6.03	6.03	9.08	9.98	10.15
Land	-	-	165.9	165.9	136.7	136.7
Buildings	-	10.45	888.08	390.76	189.29	175.73
Machinery	-	32.19	243.49	190.03	185.41	183.8
Construction In Progress	-	-	5.5	551.18	704.88	523.5

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