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	-	77.59	78.8	88.06	38.18
Trading Asset Securities	-	6.19	-	-	-
Cash & Short-Term Investments	78.32	83.78	78.8	88.06	38.18
Cash Growth	-6.52%	6.33%	-10.52%	130.61%	26.94%
Accounts Receivable	-	21.58	22.67	16.38	9.95
Other Receivables	-	14.03	5.02	7.64	0.23
Receivables	-	36.19	28.25	24.63	10.9
Inventory	-	20.54	22.21	22.68	22.55
Prepaid Expenses	-	2.34	2.57	2.3	1.41
Restricted Cash	-	5.14	-	-	-
Other Current Assets	-	0.84	3.84	1.75	9.75
Total Current Assets	-	148.84	135.66	139.42	82.79
Property, Plant & Equipment	-	159.01	154.1	149.3	162.21
Other Intangible Assets	-	0.8	0.89	1.02	1.13
Other Long-Term Assets	-	0.36	1.85	1.38	1.98
Total Assets	-	309.02	292.5	291.12	248.11
Accounts Payable	-	13.9	13.13	14.69	7.57
Accrued Expenses	-	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	-	1.02	0.88	0.79	0.36
Current Income Taxes Payable	-	2.96	3.03	3.15	1.91
Other Current Liabilities	-	0.38	2.02	0.8	7.13
Total Current Liabilities	-	28.09	27.76	27.91	25.24
Long-Term Debt	-	-	4.16	8.24	12.1
Long-Term Leases	-	2	3.06	1.74	0.56
Pension & Post-Retirement Benefits	-	5	4.39	3.74	2.28
Total Liabilities	-	35.09	39.37	41.63	40.18
Common Stock	-	200	200	200	200
Retained Earnings	-	73.92	53.13	49.48	7.93
Shareholders' Equity	285.55	273.92	253.13	249.48	207.93
Total Liabilities & Equity	-	309.02	292.5	291.12	248.11
Total Debt	4.87	7.68	12.86	15.53	17.76
Net Cash (Debt)	73.45	76.1	65.94	72.53	20.42
Net Cash Growth	-3.49%	15.41%	-9.08%	255.19%	142.38%
Net Cash Per Share	3.55	3.81	3.30	3.63	1.02
Filing Date Shares Outstanding	22.71	20	20	20	20
Total Common Shares Outstanding	20	20	20	20	20
Working Capital	-	120.75	107.9	111.51	57.55
Book Value Per Share	14.28	13.70	12.66	12.47	10.40
Tangible Book Value	284.85	273.12	252.24	248.47	206.81
Tangible Book Value Per Share	14.24	13.66	12.61	12.42	10.34
Land	-	12.1	12.1	4.75	4.75
Buildings	-	37.8	38.47	35.83	34.59
Machinery	-	182.04	175.9	173.07	167.86
Construction In Progress	-	26.01	8.44	-	-

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