Najran Cement Company (TADAWUL:3002)

Najran Cement Company Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	20.35	16.49	16.02	39.31	82.09	171.57
Cash & Short-Term Investments	20.35	16.49	16.02	39.31	82.09	171.57
Cash Growth	142.73%	2.94%	-59.26%	-52.11%	-52.15%	674.51%
Accounts Receivable	21.86	21.84	21.08	28.67	28.22	30.36
Other Receivables	-	6.76	6.8	8.52	5.5	11.97
Receivables	21.86	28.6	27.87	37.19	33.72	42.33
Inventory	389.78	379.63	344.28	323.43	269.33	282.25
Prepaid Expenses	38.73	5.59	9.78	9.05	10.22	8.66
Other Current Assets	-	16.52	13.71	33.32	27.01	26.16
Total Current Assets	470.72	446.82	411.65	442.3	422.36	530.95
Property, Plant & Equipment	2,012	2,030	2,066	1,963	1,963	1,984
Other Intangible Assets	-	-	-	-	4.09	4.07
Total Assets	2,482	2,477	2,478	2,406	2,390	2,519
Accounts Payable	53.88	46.96	44.84	45.79	44.74	45.03
Accrued Expenses	17.17	16.47	48.24	37.15	23.53	20.19
Short-Term Debt	30	30	20	-	-	-
Current Portion of Long-Term Debt	63.67	61.36	44.42	44.44	51.52	51.54
Current Portion of Leases	0.27	0.27	0.26	0.26	0.45	0.44
Current Income Taxes Payable	8.46	6.93	8.03	7.9	6.13	8.72
Current Unearned Revenue	4.67	5.54	6.49	5.09	5.16	6.47
Other Current Liabilities	1.45	10.17	9.21	9.88	22.25	12.47
Total Current Liabilities	179.57	177.69	181.48	150.51	153.78	144.86
Long-Term Debt	197.96	205.96	274.06	235.65	227.5	278.5
Long-Term Leases	1.83	1.83	2.1	2.36	5.6	6.05
Other Long-Term Liabilities	1.24	1.22	1.05	1.05	-	-
Total Liabilities	429.39	434.38	503.95	429.79	423.73	462.84
Common Stock	1,700	1,700	1,700	1,700	1,700	1,700
Retained Earnings	359.51	342.32	274.06	275.81	265.82	355.92
Shareholders' Equity	2,053	2,042	1,974	1,976	1,966	2,056
Total Liabilities & Equity	2,482	2,477	2,478	2,406	2,390	2,519
Total Debt	293.73	299.42	340.84	282.71	285.06	336.53
Net Cash (Debt)	-273.38	-282.93	-324.82	-243.4	-202.97	-164.96
Net Cash Per Share	-1.61	-1.66	-1.91	-1.43	-1.19	-0.97
Filing Date Shares Outstanding	169.27	170	170	170	170	170
Total Common Shares Outstanding	169.27	170	170	170	170	170
Working Capital	291.14	269.14	230.17	291.79	268.58	386.09
Book Value Per Share	12.13	12.01	11.61	11.62	11.56	12.09
Tangible Book Value	2,053	2,042	1,974	1,976	1,962	2,052
Tangible Book Value Per Share	12.13	12.01	11.61	11.62	11.54	12.07
Land	-	2.56	2.56	2.56	2.56	2.56
Buildings	-	1,164	1,163	1,163	1,163	1,163
Machinery	-	2,207	2,159	2,032	1,984	1,932
Construction In Progress	-	-	-	0.22	0.22	0.31

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