Ayyan Investment 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	29.91	27.25	61.77	77.05	29.49
Trading Asset Securities	701.99	-	-	-	57.6
Cash & Short-Term Investments	731.9	27.25	61.77	77.05	87.09
Cash Growth	2585.39%	-55.88%	-19.83%	-11.53%	53.50%
Accounts Receivable	2.64	2.28	163.4	107.68	99.65
Other Receivables	-	-	0.15	-	-
Receivables	2.64	2.28	163.55	107.68	99.65
Inventory	4.9	11.4	46.31	30.17	21.5
Prepaid Expenses	1.01	2.27	45.64	23.41	18.79
Other Current Assets	-	1,394	-	-	-
Total Current Assets	740.45	1,437	317.27	238.31	227.04
Property, Plant & Equipment	8.95	5.96	1,104	1,126	998.78
Long-Term Investments	148.9	168.29	101.18	142.13	163.89
Goodwill	-	-	2.09	2.09	2.09
Other Intangible Assets	-	-	12.04	1.16	1.61
Other Long-Term Assets	142.96	121.34	126.29	126.5	123.99
Total Assets	1,041	1,733	1,663	1,636	1,517
Accounts Payable	0.2	1.96	247.57	81.78	63.58
Accrued Expenses	0.45	0.75	34.76	6	10.21
Short-Term Debt	62.87	4.11	175.37	118.15	14.88
Current Portion of Long-Term Debt	-	-	31.42	80.81	-
Current Portion of Leases	0.29	0.04	13.42	16.11	11.37
Current Income Taxes Payable	17.37	2.21	5.56	5.88	5.52
Current Unearned Revenue	-	-	0.68	0.73	0.57
Other Current Liabilities	2.77	1,107	11.31	6.69	8.58
Total Current Liabilities	83.95	1,116	520.09	316.16	114.71
Long-Term Debt	-	-	536.24	471.28	491.13
Long-Term Leases	2.22	1.36	55.03	65.75	57.07
Pension & Post-Retirement Benefits	2.78	2.5	42.93	38.96	37.6
Total Liabilities	88.94	1,120	1,154	892.15	700.5
Common Stock	1,006	1,006	806.36	806.36	806.36
Additional Paid-In Capital	-	59.76	65.48	65.48	65.48
Retained Earnings	-103.75	-403.2	-250.24	-35.19	9.57
Comprehensive Income & Other	49.71	-56.06	-121.6	-100.91	-72.76
Total Common Equity	952.31	606.87	500	735.74	808.66
Minority Interest	-	6.15	8.62	8.36	8.24
Shareholders' Equity	952.31	613.02	508.62	744.09	816.9
Total Liabilities & Equity	1,041	1,733	1,663	1,636	1,517
Total Debt	65.37	5.51	811.48	752.1	574.44
Net Cash (Debt)	666.53	21.74	-749.71	-675.05	-487.34
Net Cash Growth	2965.53%	-	-	-	-
Net Cash Per Share	6.62	0.23	-9.30	-8.37	-6.53
Filing Date Shares Outstanding	100.64	100.64	80.64	80.64	80.64
Total Common Shares Outstanding	100.64	100.64	80.64	80.64	80.64
Working Capital	656.5	321.28	-202.82	-77.85	112.34
Book Value Per Share	9.46	6.03	6.20	9.12	10.03
Tangible Book Value	952.31	606.87	485.87	732.48	804.95
Tangible Book Value Per Share	9.46	6.03	6.03	9.08	9.98
Land	-	-	165.9	165.9	136.7
Buildings	10.59	10.45	888.08	390.76	189.29
Machinery	34.7	32.19	243.49	190.03	185.41
Construction In Progress	-	-	5.5	551.18	704.88

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