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 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	12.69	16.83	77.59	78.8	88.06	38.18
Trading Asset Securities	57.04	53.41	6.19	-	-	-
Cash & Short-Term Investments	69.73	70.24	83.78	78.8	88.06	38.18
Cash Growth	-21.04%	-16.16%	6.33%	-10.52%	130.61%	26.94%
Accounts Receivable	13.63	12.21	21.58	22.67	16.38	9.95
Other Receivables	12.09	7.3	14.03	5.02	7.64	0.23
Receivables	25.92	19.7	36.19	28.25	24.63	10.9
Inventory	22.39	18.05	20.54	22.21	22.68	22.55
Prepaid Expenses	3.51	3.86	2.34	2.57	2.3	1.41
Restricted Cash	-	-	5.14	-	-	-
Other Current Assets	2.31	2.28	0.84	3.84	1.75	9.75
Total Current Assets	123.86	114.14	148.84	135.66	139.42	82.79
Property, Plant & Equipment	173.87	179.8	159.01	154.1	149.3	162.21
Other Intangible Assets	6.87	0.67	0.8	0.89	1.02	1.13
Other Long-Term Assets	5.08	2.69	0.36	1.85	1.38	1.98
Total Assets	309.68	297.29	309.02	292.5	291.12	248.11
Accounts Payable	13.33	8.77	13.9	13.13	14.69	7.57
Accrued Expenses	5.08	4.25	5.17	3.95	3.73	3.51
Current Portion of Long-Term Debt	-	-	4.65	4.76	4.76	4.76
Current Portion of Leases	1.64	1.56	1.02	0.88	0.79	0.36
Current Income Taxes Payable	2.97	2.37	2.96	3.03	3.15	1.91
Other Current Liabilities	1.34	1.83	0.38	2.02	0.8	7.13
Total Current Liabilities	24.36	18.78	28.09	27.76	27.91	25.24
Long-Term Debt	-	-	-	4.16	8.24	12.1
Long-Term Leases	1.64	1.42	2	3.06	1.74	0.56
Pension & Post-Retirement Benefits	6.76	6.17	5	4.39	3.74	2.28
Total Liabilities	32.76	26.37	35.09	39.37	41.63	40.18
Common Stock	200	200	200	200	200	200
Retained Earnings	76.92	70.92	73.92	53.13	49.48	7.93
Shareholders' Equity	276.92	270.92	273.92	253.13	249.48	207.93
Total Liabilities & Equity	309.68	297.29	309.02	292.5	291.12	248.11
Total Debt	3.28	2.98	7.68	12.86	15.53	17.76
Net Cash (Debt)	66.45	67.26	76.1	65.94	72.53	20.42
Net Cash Growth	-18.29%	-11.62%	15.41%	-9.08%	255.19%	142.38%
Net Cash Per Share	3.32	3.36	3.81	3.30	3.63	1.02
Filing Date Shares Outstanding	20	20	20	20	20	20
Total Common Shares Outstanding	20	20	20	20	20	20
Working Capital	99.5	95.36	120.75	107.9	111.51	57.55
Book Value Per Share	13.85	13.55	13.70	12.66	12.47	10.40
Tangible Book Value	270.05	270.25	273.12	252.24	248.47	206.81
Tangible Book Value Per Share	13.50	13.51	13.66	12.61	12.42	10.34
Land	12.1	12.1	12.1	12.1	4.75	4.75
Buildings	50.29	40.66	37.8	38.47	35.83	34.59
Machinery	184.89	176.97	182.04	175.9	173.07	167.86
Construction In Progress	46.56	58.62	26.01	8.44	-	-