Najran Cement Company (TADAWUL:3002)

ANSYS 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	19.8	16.49	16.02	39.31	82.09	171.57
Cash & Short-Term Investments	19.8	16.49	16.02	39.31	82.09	171.57
Cash Growth	38.41%	2.94%	-59.26%	-52.11%	-52.15%	674.51%
Accounts Receivable	21.82	21.84	21.08	28.67	28.22	30.36
Other Receivables	-	6.76	6.8	8.52	5.5	11.97
Receivables	21.82	28.6	27.87	37.19	33.72	42.33
Inventory	407.78	379.63	344.28	323.43	269.33	282.25
Prepaid Expenses	25.57	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	474.97	446.82	411.65	442.3	422.36	530.95
Property, Plant & Equipment	1,989	2,030	2,066	1,963	1,963	1,984
Other Intangible Assets	-	-	-	-	4.09	4.07
Total Assets	2,464	2,477	2,478	2,406	2,390	2,519
Accounts Payable	55.77	46.96	44.84	45.79	44.74	45.03
Accrued Expenses	14.99	16.47	48.24	37.15	23.53	20.19
Short-Term Debt	40	30	20	-	-	-
Current Portion of Long-Term Debt	18.45	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	3.53	6.93	8.03	7.9	6.13	8.72
Current Unearned Revenue	5.53	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	140	177.69	181.48	150.51	153.78	144.86
Long-Term Debt	240.81	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	1.26	1.22	1.05	1.05	-	-
Total Liabilities	435.53	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	364.03	342.32	274.06	275.81	265.82	355.92
Shareholders' Equity	2,028	2,042	1,974	1,976	1,966	2,056
Total Liabilities & Equity	2,464	2,477	2,478	2,406	2,390	2,519
Total Debt	301.36	299.42	340.84	282.71	285.06	336.53
Net Cash (Debt)	-281.56	-282.93	-324.82	-243.4	-202.97	-164.96
Net Cash Per Share	-1.67	-1.66	-1.91	-1.43	-1.19	-0.97
Filing Date Shares Outstanding	150.63	170	170	170	170	170
Total Common Shares Outstanding	150.63	170	170	170	170	170
Working Capital	334.97	269.14	230.17	291.79	268.58	386.09
Book Value Per Share	13.46	12.01	11.61	11.62	11.56	12.09
Tangible Book Value	2,028	2,042	1,974	1,976	1,962	2,052
Tangible Book Value Per Share	13.46	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.