Arabian Cement Company Income Statement

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
Revenue	1,062	857.86	875.76	970.95	1,033
Revenue Growth (YoY)	23.82%	-2.04%	-9.80%	-6.03%	18.50%
Cost of Revenue	863.26	618.24	669.36	697.14	725.09
Gross Profit	198.94	239.62	206.4	273.81	308.12
Selling, General & Admin	-	65.57	70.99	80.36	86.77
Operating Expenses	-	65.57	70.99	80.36	86.77
Operating Income	198.94	174.05	135.41	193.45	221.35
Interest Expense	-	-8.62	-13.57	-15.67	-18.82
Interest & Investment Income	-	6.68	7.52	8.25	8.38
Earnings From Equity Investments	-	12.23	9.9	12.68	6.15
Currency Exchange Gain (Loss)	-	-1.33	-1.36	-1.37	-1.78
Other Non Operating Income (Expenses)	-	10.92	11.65	8.73	9.47
EBT Excluding Unusual Items	198.94	193.93	149.56	206.07	224.74
Gain (Loss) on Sale of Assets	-	0.07	0.09	1.11	0.04
Asset Writedown	-	-	17.55	-	-16.14
Legal Settlements	-	-	-	-	-10
Pretax Income	198.94	194	167.19	207.18	199.18
Income Tax Expense	38.2	29.79	24.4	22.71	29.2
Earnings From Continuing Operations	160.74	164.21	142.79	184.48	169.98
Minority Interest in Earnings	4.28	-4.12	-3.16	-3.47	-8.46
Net Income	165.02	160.1	139.63	181.01	161.52
Net Income to Common	165.02	160.1	139.63	181.01	161.52
Net Income Growth	3.07%	14.66%	-22.86%	12.06%	-12.67%
Shares Outstanding (Basic)	100	100	100	100	100
Shares Outstanding (Diluted)	100	100	100	100	100
Shares Change (YoY)	0.01%	-	-	-	-
EPS (Basic)	1.65	1.60	1.40	1.81	1.62
EPS (Diluted)	1.65	1.60	1.40	1.81	1.62
EPS Growth	3.13%	14.59%	-22.86%	12.06%	-12.67%
Free Cash Flow	253.52	132.71	221.38	189.87	438.33
Free Cash Flow Per Share	2.54	1.33	2.21	1.90	4.38
Dividend Per Share	-	1.500	1.500	2.200	2.750
Dividend Growth	-	-	-31.82%	-20.00%	22.22%
Gross Margin	18.73%	27.93%	23.57%	28.20%	29.82%
Operating Margin	18.73%	20.29%	15.46%	19.92%	21.42%
Profit Margin	15.53%	18.66%	15.94%	18.64%	15.63%
Free Cash Flow Margin	23.87%	15.47%	25.28%	19.56%	42.42%
EBITDA	358.14	333.97	285.03	337.76	363.01
EBITDA Margin	33.72%	38.93%	32.55%	34.79%	35.13%
D&A For EBITDA	159.2	159.92	149.62	144.32	141.66
EBIT	198.94	174.05	135.41	193.45	221.35
EBIT Margin	18.73%	20.29%	15.46%	19.92%	21.42%
Effective Tax Rate	19.20%	15.36%	14.59%	10.96%	14.66%

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