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	-	16.02	39.31	82.09	171.57	22.15
Cash & Short-Term Investments	14.31	16.02	39.31	82.09	171.57	22.15
Cash Growth	1.76%	-59.26%	-52.11%	-52.15%	674.51%	84.23%
Accounts Receivable	-	21.08	28.67	28.22	30.36	33.47
Other Receivables	-	6.8	8.52	5.5	11.97	4.22
Receivables	-	27.87	37.19	33.72	42.33	37.69
Inventory	-	408.2	323.43	269.33	282.25	322.88
Prepaid Expenses	-	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	-	475.58	442.3	422.36	530.95	398.3
Property, Plant & Equipment	-	2,030	1,963	1,963	1,984	2,085
Other Intangible Assets	-	-	-	4.09	4.07	4.08
Total Assets	-	2,506	2,406	2,390	2,519	2,487
Accounts Payable	-	44.84	45.79	44.74	45.03	26.05
Accrued Expenses	-	48.24	37.15	23.53	20.19	11.55
Current Portion of Long-Term Debt	-	64.42	44.44	51.52	51.54	370.91
Current Portion of Leases	-	0.26	0.26	0.45	0.44	0.43
Current Income Taxes Payable	-	8.03	7.9	6.13	8.72	19.24
Current Unearned Revenue	-	6.49	5.09	5.16	6.47	4.23
Other Current Liabilities	-	9.21	9.88	22.25	12.47	5.79
Total Current Liabilities	-	181.48	150.51	153.78	144.86	438.2
Long-Term Debt	-	274.06	235.65	227.5	278.5	30
Long-Term Leases	-	2.1	2.36	5.6	6.05	6.49
Other Long-Term Liabilities	-	1.05	1.05	-	-	-
Total Liabilities	-	503.95	429.79	423.73	462.84	503.91
Common Stock	-	1,700	1,700	1,700	1,700	1,700
Retained Earnings	-	301.78	275.81	265.82	355.92	283.54
Shareholders' Equity	2,031	2,002	1,976	1,966	2,056	1,984
Total Liabilities & Equity	-	2,506	2,406	2,390	2,519	2,487
Total Debt	329.2	340.84	282.71	285.06	336.53	407.82
Net Cash (Debt)	-314.89	-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	-	294.1	291.79	268.58	386.09	-39.89
Book Value Per Share	11.95	11.78	11.62	11.56	12.09	11.67
Tangible Book Value	2,031	2,002	1,976	1,962	2,052	1,979
Tangible Book Value Per Share	11.95	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.