Najran Cement Company (TADAWUL:3002)

Najran Cement Company Income Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Revenue	503.9	516.13	534.51	485.65	535.69	581.55
Revenue Growth (YoY)	-5.21%	-3.44%	10.06%	-9.34%	-7.89%	-6.68%
Cost of Revenue	406.73	407.99	391.57	358.44	366.57	352.42
Gross Profit	97.17	108.14	142.93	127.21	169.11	229.14
Selling, General & Admin	47.01	46.56	47.09	45.63	42.62	48.9
Operating Expenses	47.01	46.56	47.09	45.63	42.62	48.9
Operating Income	50.16	61.57	95.84	81.59	126.49	180.24
Interest Expense	-18.05	-18.63	-23.77	-23.05	-10.42	-7.38
Other Non Operating Income (Expenses)	1.12	1.15	2.12	2.68	3.8	-1.85
EBT Excluding Unusual Items	33.23	44.09	74.19	61.22	119.87	171.01
Gain (Loss) on Sale of Assets	-0.01	-0.01	-0.03	0.1	-0.44	-
Pretax Income	33.21	44.08	74.16	61.31	119.43	171.01
Income Tax Expense	7.55	7.33	5.73	6.15	6.62	5.46
Net Income	25.66	36.75	68.43	55.16	112.81	165.55
Net Income to Common	25.66	36.75	68.43	55.16	112.81	165.55
Net Income Growth	-62.10%	-46.30%	24.05%	-51.10%	-31.86%	-17.61%
Shares Outstanding (Basic)	166	167	170	170	170	170
Shares Outstanding (Diluted)	166	167	170	170	170	170
Shares Change (YoY)	-2.36%	-1.80%	-	-	-	-
EPS (Basic)	0.15	0.22	0.40	0.32	0.66	0.97
EPS (Diluted)	0.15	0.22	0.40	0.32	0.66	0.97
EPS Growth	-61.19%	-45.32%	24.05%	-51.10%	-31.86%	-17.61%
Free Cash Flow	58.14	70.62	40.25	-38.3	42.28	217.19
Free Cash Flow Per Share	0.35	0.42	0.24	-0.23	0.25	1.28
Dividend Per Share	-	-	-	-	0.500	1.000
Dividend Growth	-	-	-	-	-50.00%	-33.33%
Gross Margin	19.28%	20.95%	26.74%	26.20%	31.57%	39.40%
Operating Margin	9.95%	11.93%	17.93%	16.80%	23.61%	30.99%
Profit Margin	5.09%	7.12%	12.80%	11.36%	21.06%	28.47%
Free Cash Flow Margin	11.54%	13.68%	7.53%	-7.89%	7.89%	37.35%
EBITDA	148.12	159.69	192.08	173	201.22	253.61
EBITDA Margin	29.39%	30.94%	35.94%	35.62%	37.56%	43.61%
D&A For EBITDA	97.95	98.12	96.24	91.41	74.73	73.37
EBIT	50.16	61.57	95.84	81.59	126.49	180.24
EBIT Margin	9.95%	11.93%	17.93%	16.80%	23.61%	30.99%
Effective Tax Rate	22.73%	16.63%	7.72%	10.03%	5.54%	3.19%

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