Najran Cement Company (TADAWUL:3002)

Najran Cement Company Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	9.89	6.72	16.49	16.02	39.31	82.09
Cash & Short-Term Investments	9.89	6.72	16.49	16.02	39.31	82.09
Cash Growth	-50.05%	-59.22%	2.94%	-59.26%	-52.11%	-52.15%
Accounts Receivable	21.99	22.32	21.84	21.08	28.67	28.22
Other Receivables	-	5.4	6.76	6.8	8.52	5.5
Receivables	21.99	27.72	28.6	27.87	37.19	33.72
Inventory	496.04	438.99	379.63	344.28	323.43	269.33
Prepaid Expenses	41.5	6.06	5.59	9.78	9.05	10.22
Other Current Assets	-	11.58	16.52	13.71	33.32	27.01
Total Current Assets	569.42	491.07	446.82	411.65	442.3	422.36
Property, Plant & Equipment	1,928	1,944	2,030	2,066	1,963	1,963
Other Intangible Assets	-	-	-	-	-	4.09
Total Assets	2,497	2,435	2,477	2,478	2,406	2,390

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	70.4	53.01	46.96	44.84	45.79	44.74
Accrued Expenses	22.99	11.96	16.47	48.24	37.15	23.53
Short-Term Debt	10	10	30	20	-	-
Current Portion of Long-Term Debt	53.11	35.39	61.36	44.42	44.44	51.52
Current Portion of Leases	0.28	0.28	0.27	0.26	0.26	0.45
Current Income Taxes Payable	3.59	7.8	6.93	8.03	7.9	6.13
Current Unearned Revenue	5.81	6.21	5.54	6.49	5.09	5.16
Other Current Liabilities	0.9	4.89	10.17	9.21	9.88	22.25
Total Current Liabilities	167.08	129.54	177.69	181.48	150.51	153.78
Long-Term Debt	224.92	215.28	205.96	274.06	235.65	227.5
Long-Term Leases	1.55	1.55	1.83	2.1	2.36	5.6
Pension & Post-Retirement Benefits	55.43	52.56	47.68	45.27	40.22	36.85
Other Long-Term Liabilities	1.34	1.3	1.22	1.05	1.05	-
Total Liabilities	450.32	400.23	434.38	503.95	429.79	423.73

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,700	1,700	1,700	1,700	1,700	1,700
Retained Earnings	390.78	378.83	342.32	274.06	275.81	265.82
Treasury Stock	-43.85	-43.85	-	-	-	-
Shareholders' Equity	2,047	2,035	2,042	1,974	1,976	1,966
Total Liabilities & Equity	2,497	2,435	2,477	2,478	2,406	2,390

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	289.85	262.5	299.42	340.84	282.71	285.06
Net Cash (Debt)	-279.96	-255.78	-282.93	-324.82	-243.4	-202.97
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.68	-1.53	-1.66	-1.91	-1.43	-1.19
Filing Date Shares Outstanding	164.76	164.76	170	170	170	170
Total Common Shares Outstanding	164.76	164.76	170	170	170	170
Working Capital	402.35	361.54	269.14	230.17	291.79	268.58
Book Value Per Share	12.42	12.35	12.01	11.61	11.62	11.56
Tangible Book Value	2,047	2,035	2,042	1,974	1,976	1,962
Tangible Book Value Per Share	12.42	12.35	12.01	11.61	11.62	11.54
Land	-	2.56	2.56	2.56	2.56	2.56
Buildings	-	1,164	1,164	1,163	1,163	1,163
Machinery	-	2,219	2,207	2,159	2,032	1,984
Construction In Progress	-	-	-	-	0.22	0.22

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 3, 2026

Data Sources Report a data error