Najran Cement Company Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4.22	16.49	16.02	39.31	82.09	171.57
Cash & Short-Term Investments	4.22	16.49	16.02	39.31	82.09	171.57
Cash Growth	-73.10%	2.94%	-59.26%	-52.11%	-52.15%	674.51%
Accounts Receivable	22.2	21.84	21.08	28.67	28.22	30.36
Other Receivables	-	6.76	6.8	8.52	5.5	11.97
Receivables	22.2	28.6	27.87	37.19	33.72	42.33
Inventory	429.65	379.63	344.28	323.43	269.33	282.25
Prepaid Expenses	22.64	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	478.7	446.82	411.65	442.3	422.36	530.95
Property, Plant & Equipment	1,964	2,030	2,066	1,963	1,963	1,984
Other Intangible Assets	-	-	-	-	4.09	4.07
Total Assets	2,443	2,477	2,478	2,406	2,390	2,519
Accounts Payable	45.21	46.96	44.84	45.79	44.74	45.03
Accrued Expenses	14.63	16.47	48.24	37.15	23.53	20.19
Short-Term Debt	40	30	20	-	-	-
Current Portion of Long-Term Debt	20.45	61.36	44.42	44.44	51.52	51.54
Current Portion of Leases	0.28	0.27	0.26	0.26	0.45	0.44
Current Income Taxes Payable	5.06	6.93	8.03	7.9	6.13	8.72
Current Unearned Revenue	5.27	5.54	6.49	5.09	5.16	6.47
Other Current Liabilities	0.9	10.17	9.21	9.88	22.25	12.47
Total Current Liabilities	131.8	177.69	181.48	150.51	153.78	144.86
Long-Term Debt	232.81	205.96	274.06	235.65	227.5	278.5
Long-Term Leases	1.55	1.83	2.1	2.36	5.6	6.05
Pension & Post-Retirement Benefits	52.14	47.68	45.27	40.22	36.85	33.44
Other Long-Term Liabilities	1.28	1.22	1.05	1.05	-	-
Total Liabilities	419.58	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	367.1	342.32	274.06	275.81	265.82	355.92
Shareholders' Equity	2,023	2,042	1,974	1,976	1,966	2,056
Total Liabilities & Equity	2,443	2,477	2,478	2,406	2,390	2,519
Total Debt	295.08	299.42	340.84	282.71	285.06	336.53
Net Cash (Debt)	-290.87	-282.93	-324.82	-243.4	-202.97	-164.96
Net Cash Per Share	-1.73	-1.66	-1.91	-1.43	-1.19	-0.97
Filing Date Shares Outstanding	164.76	170	170	170	170	170
Total Common Shares Outstanding	164.76	170	170	170	170	170
Working Capital	346.9	269.14	230.17	291.79	268.58	386.09
Book Value Per Share	12.28	12.01	11.61	11.62	11.56	12.09
Tangible Book Value	2,023	2,042	1,974	1,976	1,962	2,052
Tangible Book Value Per Share	12.28	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.