Naqi Water 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	38	77.59	78.8	88.06	38.18	30.08
Trading Asset Securities	40.31	6.19	-	-	-	-
Cash & Short-Term Investments	78.32	83.78	78.8	88.06	38.18	30.08
Cash Growth	-16.28%	6.33%	-10.52%	130.61%	26.94%	279.59%
Accounts Receivable	17.89	21.58	22.67	16.38	9.95	6.26
Other Receivables	14.24	14.03	5.02	7.64	0.23	-
Receivables	32.25	36.19	28.25	24.63	10.9	6.98
Inventory	23.63	20.54	22.21	22.68	22.55	16.27
Prepaid Expenses	2.77	2.34	2.57	2.3	1.41	2.85
Restricted Cash	-	5.14	-	-	-	-
Other Current Assets	3.18	0.84	3.84	1.75	9.75	0.77
Total Current Assets	140.15	148.84	135.66	139.42	82.79	56.96
Property, Plant & Equipment	175.7	159.01	154.1	149.3	162.21	128.02
Other Intangible Assets	0.7	0.8	0.89	1.02	1.13	0.76
Other Long-Term Assets	-	0.36	1.85	1.38	1.98	19.52
Total Assets	316.55	309.02	292.5	291.12	248.11	205.25
Accounts Payable	11.63	13.9	13.13	14.69	7.57	9.55
Accrued Expenses	4.49	5.17	3.95	3.73	3.51	3.73
Current Portion of Long-Term Debt	1.19	4.65	4.76	4.76	4.76	3.65
Current Portion of Leases	1.57	1.02	0.88	0.79	0.36	0.33
Current Income Taxes Payable	1.8	2.96	3.03	3.15	1.91	3.43
Other Current Liabilities	2.39	0.38	2.02	0.8	7.13	1.53
Total Current Liabilities	23.07	28.09	27.76	27.91	25.24	22.22
Long-Term Debt	-	-	4.16	8.24	12.1	16.85
Long-Term Leases	2.11	2	3.06	1.74	0.56	0.83
Pension & Post-Retirement Benefits	5.83	5	4.39	3.74	2.28	1.09
Total Liabilities	31.01	35.09	39.37	41.63	40.18	40.99
Common Stock	200	200	200	200	200	150
Retained Earnings	85.55	73.92	53.13	49.48	7.93	14.26
Shareholders' Equity	285.55	273.92	253.13	249.48	207.93	164.26
Total Liabilities & Equity	316.55	309.02	292.5	291.12	248.11	205.25
Total Debt	4.87	7.68	12.86	15.53	17.76	21.66
Net Cash (Debt)	73.45	76.1	65.94	72.53	20.42	8.42
Net Cash Growth	-13.17%	15.41%	-9.08%	255.19%	142.38%	6.31%
Net Cash Per Share	3.67	3.81	3.30	3.63	1.02	0.42
Filing Date Shares Outstanding	20	20	20	20	20	15
Total Common Shares Outstanding	20	20	20	20	20	15
Working Capital	117.08	120.75	107.9	111.51	57.55	34.73
Book Value Per Share	14.28	13.70	12.66	12.47	10.40	10.95
Tangible Book Value	284.85	273.12	252.24	248.47	206.81	163.5
Tangible Book Value Per Share	14.24	13.66	12.61	12.42	10.34	10.90
Land	12.1	12.1	12.1	4.75	4.75	3.8
Buildings	37.8	37.8	38.47	35.83	34.59	30.71
Machinery	183.06	182.04	175.9	173.07	167.86	120.21
Construction In Progress	56.82	26.01	8.44	-	-	-

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