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 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	166.52	29.91	27.25	61.77	77.05	29.49
Trading Asset Securities	833.05	701.99	-	-	-	57.6
Cash & Short-Term Investments	999.57	731.9	27.25	61.77	77.05	87.09
Cash Growth	54.43%	2585.39%	-55.88%	-19.83%	-11.53%	53.50%
Accounts Receivable	5.28	2.64	2.28	163.4	107.68	99.65
Other Receivables	-	-	-	0.15	-	-
Receivables	5.28	2.64	2.28	163.55	107.68	99.65
Inventory	3.45	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	1,008	740.45	1,437	317.27	238.31	227.04
Property, Plant & Equipment	8.6	8.95	5.96	1,104	1,126	998.78
Long-Term Investments	150.03	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	142.96	121.34	126.29	126.5	123.99
Total Assets	1,310	1,041	1,733	1,663	1,636	1,517
Accounts Payable	3.12	0.2	1.96	247.57	81.78	63.58
Accrued Expenses	-	0.45	0.75	34.76	6	10.21
Short-Term Debt	94.41	62.87	4.11	175.37	118.15	14.88
Current Portion of Long-Term Debt	-	-	-	31.42	80.81	-
Current Portion of Leases	0.36	0.29	0.04	13.42	16.11	11.37
Current Income Taxes Payable	23.16	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	121.05	83.95	1,116	520.09	316.16	114.71
Long-Term Debt	199.98	-	-	536.24	471.28	491.13
Long-Term Leases	2.13	2.22	1.36	55.03	65.75	57.07
Pension & Post-Retirement Benefits	2.46	2.78	2.5	42.93	38.96	37.6
Total Liabilities	325.61	88.94	1,120	1,154	892.15	700.5
Common Stock	1,006	1,006	1,006	806.36	806.36	806.36
Additional Paid-In Capital	-	-	59.76	65.48	65.48	65.48
Retained Earnings	-71.78	-103.75	-403.2	-250.24	-35.19	9.57
Comprehensive Income & Other	49.71	49.71	-56.06	-121.6	-100.91	-72.76
Total Common Equity	984.29	952.31	606.87	500	735.74	808.66
Minority Interest	-	-	6.15	8.62	8.36	8.24
Shareholders' Equity	984.29	952.31	613.02	508.62	744.09	816.9
Total Liabilities & Equity	1,310	1,041	1,733	1,663	1,636	1,517
Total Debt	296.87	65.37	5.51	811.48	752.1	574.44
Net Cash (Debt)	702.7	666.53	21.74	-749.71	-675.05	-487.34
Net Cash Growth	9.32%	2965.53%	-	-	-	-
Net Cash Per Share	7.00	6.62	0.23	-9.30	-8.37	-6.53
Filing Date Shares Outstanding	99.92	100.64	100.64	80.64	80.64	80.64
Total Common Shares Outstanding	99.92	100.64	100.64	80.64	80.64	80.64
Working Capital	887.25	656.5	321.28	-202.82	-77.85	112.34
Book Value Per Share	9.85	9.46	6.03	6.20	9.12	10.03
Tangible Book Value	984.29	952.31	606.87	485.87	732.48	804.95
Tangible Book Value Per Share	9.85	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.