Najran Cement Company (TADAWUL:3002)

Najran Cement Company Income Statement

Financials in millions SAR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	531.16	534.51	485.65	535.69	581.55	623.2
Revenue Growth (YoY)	3.58%	10.06%	-9.34%	-7.89%	-6.68%	49.66%
Cost of Revenue	402.57	391.57	358.44	366.57	352.42	374.71
Gross Profit	128.59	142.93	127.21	169.11	229.14	248.48
Selling, General & Admin	49	47.09	45.63	42.62	48.9	43.21
Operating Expenses	49	47.09	45.63	42.62	48.9	43.21
Operating Income	79.59	95.84	81.59	126.49	180.24	205.28
Interest Expense	-20.15	-23.93	-23.05	-10.42	-7.38	-15.96
Other Non Operating Income (Expenses)	2.69	2.27	2.68	3.8	-1.85	1.29
EBT Excluding Unusual Items	62.13	74.19	61.22	119.87	171.01	190.61
Gain (Loss) on Sale of Assets	-0.03	-0.03	0.1	-0.44	-	-
Pretax Income	62.1	74.16	61.31	119.43	171.01	190.61
Income Tax Expense	5.73	5.73	6.15	6.62	5.46	-10.33
Net Income	56.38	68.43	55.16	112.81	165.55	200.94
Net Income to Common	56.38	68.43	55.16	112.81	165.55	200.94
Net Income Growth	35.40%	24.05%	-51.10%	-31.86%	-17.61%	275.48%
Shares Outstanding (Basic)	168	170	170	170	170	170
Shares Outstanding (Diluted)	168	170	170	170	170	170
Shares Change (YoY)	-1.03%	-	-	-	-	-
EPS (Basic)	0.34	0.40	0.32	0.66	0.97	1.18
EPS (Diluted)	0.34	0.40	0.32	0.66	0.97	1.18
EPS Growth	36.80%	24.05%	-51.10%	-31.86%	-17.61%	275.48%
Free Cash Flow	69.68	40.25	-38.3	42.28	217.19	348
Free Cash Flow Per Share	0.41	0.24	-0.23	0.25	1.28	2.05
Dividend Per Share	-	-	-	0.500	1.000	1.500
Dividend Growth	-	-	-	-50.00%	-33.33%	-
Gross Margin	24.21%	26.74%	26.20%	31.57%	39.40%	39.87%
Operating Margin	14.99%	17.93%	16.80%	23.61%	30.99%	32.94%
Profit Margin	10.61%	12.80%	11.36%	21.06%	28.47%	32.24%
Free Cash Flow Margin	13.12%	7.53%	-7.89%	7.89%	37.35%	55.84%
EBITDA	176.63	192.08	173	201.22	253.61	280.97
EBITDA Margin	33.26%	35.94%	35.62%	37.56%	43.61%	45.08%
D&A For EBITDA	97.04	96.24	91.41	74.73	73.37	75.69
EBIT	79.59	95.84	81.59	126.49	180.24	205.28
EBIT Margin	14.99%	17.93%	16.80%	23.61%	30.99%	32.94%
Effective Tax Rate	9.22%	7.72%	10.03%	5.54%	3.19%	-

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