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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	9.24	6.72	16.49	16.02	39.31	82.09
Cash & Short-Term Investments	9.24	6.72	16.49	16.02	39.31	82.09
Cash Growth	-54.58%	-59.22%	2.94%	-59.26%	-52.11%	-52.15%
Accounts Receivable	24.39	22.32	21.84	21.08	28.67	28.22
Other Receivables	-	5.4	6.76	6.8	8.52	5.5
Receivables	24.39	27.72	28.6	27.87	37.19	33.72
Inventory	463.6	438.99	379.63	344.28	323.43	269.33
Prepaid Expenses	38.18	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	535.41	491.07	446.82	411.65	442.3	422.36
Property, Plant & Equipment	1,921	1,944	2,030	2,066	1,963	1,963
Other Intangible Assets	-	-	-	-	-	4.09
Total Assets	2,457	2,435	2,477	2,478	2,406	2,390
Accounts Payable	63.22	53.01	46.96	44.84	45.79	44.74
Accrued Expenses	21.4	11.96	16.47	48.24	37.15	23.53
Short-Term Debt	-	10	30	20	-	-
Current Portion of Long-Term Debt	37.53	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	9.55	7.8	6.93	8.03	7.9	6.13
Current Unearned Revenue	5.15	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	138.03	129.54	177.69	181.48	150.51	153.78
Long-Term Debt	221.96	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	52.89	52.56	47.68	45.27	40.22	36.85
Other Long-Term Liabilities	1.32	1.3	1.22	1.05	1.05	-
Total Liabilities	415.75	400.23	434.38	503.95	429.79	423.73
Common Stock	1,700	1,700	1,700	1,700	1,700	1,700
Retained Earnings	384.93	378.83	342.32	274.06	275.81	265.82
Treasury Stock	-43.85	-43.85	-	-	-	-
Shareholders' Equity	2,041	2,035	2,042	1,974	1,976	1,966
Total Liabilities & Equity	2,457	2,435	2,477	2,478	2,406	2,390
Total Debt	261.32	262.5	299.42	340.84	282.71	285.06
Net Cash (Debt)	-252.08	-255.78	-282.93	-324.82	-243.4	-202.97
Net Cash Per Share	-1.52	-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	397.39	361.54	269.14	230.17	291.79	268.58
Book Value Per Share	12.39	12.35	12.01	11.61	11.62	11.56
Tangible Book Value	2,041	2,035	2,042	1,974	1,976	1,962
Tangible Book Value Per Share	12.39	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.