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

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