Najran Cement Company Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	6.72	16.49	16.02	39.31	82.09
Cash & Short-Term Investments	6.72	16.49	16.02	39.31	82.09
Cash Growth	-59.22%	2.94%	-59.26%	-52.11%	-52.15%
Accounts Receivable	22.32	21.84	21.08	28.67	28.22
Other Receivables	5.4	6.76	6.8	8.52	5.5
Receivables	27.72	28.6	27.87	37.19	33.72
Inventory	438.99	379.63	344.28	323.43	269.33
Prepaid Expenses	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	491.07	446.82	411.65	442.3	422.36
Property, Plant & Equipment	1,944	2,030	2,066	1,963	1,963
Other Intangible Assets	-	-	-	-	4.09
Total Assets	2,435	2,477	2,478	2,406	2,390
Accounts Payable	53.01	46.96	44.84	45.79	44.74
Accrued Expenses	11.96	16.47	48.24	37.15	23.53
Short-Term Debt	10	30	20	-	-
Current Portion of Long-Term Debt	35.39	61.36	44.42	44.44	51.52
Current Portion of Leases	0.28	0.27	0.26	0.26	0.45
Current Income Taxes Payable	7.8	6.93	8.03	7.9	6.13
Current Unearned Revenue	6.21	5.54	6.49	5.09	5.16
Other Current Liabilities	4.89	10.17	9.21	9.88	22.25
Total Current Liabilities	129.54	177.69	181.48	150.51	153.78
Long-Term Debt	215.28	205.96	274.06	235.65	227.5
Long-Term Leases	1.55	1.83	2.1	2.36	5.6
Pension & Post-Retirement Benefits	52.56	47.68	45.27	40.22	36.85
Other Long-Term Liabilities	1.3	1.22	1.05	1.05	-
Total Liabilities	400.23	434.38	503.95	429.79	423.73
Common Stock	1,700	1,700	1,700	1,700	1,700
Retained Earnings	378.83	342.32	274.06	275.81	265.82
Treasury Stock	-43.85	-	-	-	-
Shareholders' Equity	2,035	2,042	1,974	1,976	1,966
Total Liabilities & Equity	2,435	2,477	2,478	2,406	2,390
Total Debt	262.5	299.42	340.84	282.71	285.06
Net Cash (Debt)	-255.78	-282.93	-324.82	-243.4	-202.97
Net Cash Per Share	-1.53	-1.66	-1.91	-1.43	-1.19
Filing Date Shares Outstanding	164.76	170	170	170	170
Total Common Shares Outstanding	164.76	170	170	170	170
Working Capital	361.54	269.14	230.17	291.79	268.58
Book Value Per Share	12.35	12.01	11.61	11.62	11.56
Tangible Book Value	2,035	2,042	1,974	1,976	1,962
Tangible Book Value Per Share	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.