Najran Cement Company (TADAWUL: 3002)

Najran Cement Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	15.67	16.02	39.31	82.09	171.57	22.15
Cash & Short-Term Investments	15.67	16.02	39.31	82.09	171.57	22.15
Cash Growth	11.50%	-59.26%	-52.11%	-52.15%	674.51%	84.23%
Accounts Receivable	23.01	21.08	28.67	28.22	30.36	33.47
Other Receivables	-	6.8	8.52	5.5	11.97	4.22
Receivables	23.01	27.87	37.19	33.72	42.33	37.69
Inventory	454	408.2	323.43	269.33	282.25	322.88
Prepaid Expenses	30.39	9.78	9.05	10.22	8.66	9.76
Other Current Assets	-	13.71	33.32	27.01	26.16	5.83
Total Current Assets	523.07	475.58	442.3	422.36	530.95	398.3
Property, Plant & Equipment	2,010	2,030	1,963	1,963	1,984	2,085
Other Intangible Assets	-	-	-	4.09	4.07	4.08
Total Assets	2,533	2,506	2,406	2,390	2,519	2,487
Accounts Payable	64.9	44.84	45.79	44.74	45.03	26.05
Accrued Expenses	23.9	48.24	37.15	23.53	20.19	11.55
Short-Term Debt	40	-	-	-	-	-
Current Portion of Long-Term Debt	64.88	64.42	44.44	51.52	51.54	370.91
Current Portion of Leases	0.26	0.26	0.26	0.45	0.44	0.43
Current Income Taxes Payable	5.87	8.03	7.9	6.13	8.72	19.24
Current Unearned Revenue	5.76	6.49	5.09	5.16	6.47	4.23
Other Current Liabilities	1.45	9.21	9.88	22.25	12.47	5.79
Total Current Liabilities	207.03	181.48	150.51	153.78	144.86	438.2
Long-Term Debt	227.39	274.06	235.65	227.5	278.5	30
Long-Term Leases	1.83	2.1	2.36	5.6	6.05	6.49
Other Long-Term Liabilities	1.17	1.05	1.05	-	-	-
Total Liabilities	484.61	503.95	429.79	423.73	462.84	503.91
Common Stock	1,700	1,700	1,700	1,700	1,700	1,700
Retained Earnings	348.75	301.78	275.81	265.82	355.92	283.54
Shareholders' Equity	2,049	2,002	1,976	1,966	2,056	1,984
Total Liabilities & Equity	2,533	2,506	2,406	2,390	2,519	2,487
Total Debt	334.36	340.84	282.71	285.06	336.53	407.82
Net Cash (Debt)	-318.69	-324.82	-243.4	-202.97	-164.96	-385.67
Net Cash Per Share	-1.87	-1.91	-1.43	-1.19	-0.97	-2.27
Filing Date Shares Outstanding	170	170	170	170	170	170
Total Common Shares Outstanding	170	170	170	170	170	170
Working Capital	316.04	294.1	291.79	268.58	386.09	-39.89
Book Value Per Share	12.05	11.78	11.62	11.56	12.09	11.67
Tangible Book Value	2,049	2,002	1,976	1,962	2,052	1,979
Tangible Book Value Per Share	12.05	11.78	11.62	11.54	12.07	11.64
Land	-	2.56	2.56	2.56	2.56	2.56
Buildings	-	1,163	1,163	1,163	1,163	1,163
Machinery	-	2,177	2,032	1,984	1,932	1,921
Construction In Progress	-	-	0.22	0.22	0.31	1.63

Source: S&P Capital IQ. Standard template. Financial Sources.