Arabian Cement Company (TADAWUL:3010)

Arabian Cement Company Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	-	145.11	217.68	263.87	143.44	234.43
Short-Term Investments	-	-	-	-	210	-
Cash & Short-Term Investments	59.42	145.11	217.68	263.87	353.44	234.43
Cash Growth	-35.70%	-33.34%	-17.51%	-25.34%	50.77%	62.91%
Accounts Receivable	-	203.18	225.14	220.59	204.29	221.9
Other Receivables	-	5.26	5.42	8.73	7.57	3.03
Receivables	-	208.44	230.56	229.31	211.86	224.93
Inventory	-	636.8	468.84	454.82	408.36	547.93
Prepaid Expenses	-	26.86	13.99	2.74	2.99	2.67
Other Current Assets	-	11.91	6.52	8.37	7.06	16
Total Current Assets	-	1,029	937.58	959.11	983.7	1,026
Property, Plant & Equipment	-	1,866	1,993	2,106	2,203	2,335
Long-Term Investments	-	163.42	168.19	176.05	204.22	228.32
Other Intangible Assets	-	10.94	12.01	13.24	14.31	15.48
Long-Term Deferred Tax Assets	-	19.01	20.19	21.22	21.95	27.07
Other Long-Term Assets	-	5	5	5	5.7	5.7
Total Assets	-	3,094	3,136	3,280	3,433	3,637
Accounts Payable	-	56.49	62.12	83.74	71.38	93.68
Accrued Expenses	-	62.52	64.47	53.28	82.66	66.22
Current Portion of Long-Term Debt	-	28.94	20.05	42.79	7.93	10.58
Current Portion of Leases	-	0.67	0.62	0.62	0.62	0.65
Current Income Taxes Payable	-	28.61	24.57	22.44	19.85	21.51
Other Current Liabilities	-	68.99	48.86	45.31	53.92	63.61
Total Current Liabilities	-	246.21	220.69	248.18	236.36	256.24
Long-Term Debt	-	56.41	126.23	188.85	248.67	322.72
Long-Term Leases	-	3.74	3.77	4.06	4.32	4.63
Pension & Post-Retirement Benefits	-	57.7	53.78	52.95	54.31	49.74
Long-Term Deferred Tax Liabilities	-	56.12	56.12	56.12	56.12	56.12
Other Long-Term Liabilities	-	13.57	12.07	7.83	-	-
Total Liabilities	-	433.75	472.65	557.99	599.78	689.45
Common Stock	-	1,000	1,000	1,000	1,000	1,000
Additional Paid-In Capital	-	293.57	293.57	293.57	293.57	293.57
Retained Earnings	-	1,257	1,247	1,291	1,365	1,458
Comprehensive Income & Other	-	15.19	32.38	50.42	91.2	121.52
Total Common Equity	2,522	2,565	2,573	2,635	2,750	2,873
Minority Interest	-	94.38	90.26	87.1	83.63	75.17
Shareholders' Equity	2,614	2,660	2,663	2,722	2,833	2,948
Total Liabilities & Equity	-	3,094	3,136	3,280	3,433	3,637
Total Debt	60.31	89.76	150.67	236.32	261.55	338.58
Net Cash (Debt)	-0.89	55.35	67	27.55	91.89	-104.15
Net Cash Growth	-	-17.39%	143.20%	-70.02%	-	-
Net Cash Per Share	-0.01	0.55	0.67	0.28	0.92	-1.04
Filing Date Shares Outstanding	100.76	100	100	100	100	100
Total Common Shares Outstanding	100.76	100	100	100	100	100
Working Capital	-	782.91	716.9	710.92	747.34	769.72
Book Value Per Share	25.22	25.65	25.73	26.35	27.50	28.73
Tangible Book Value	2,511	2,554	2,561	2,622	2,735	2,857
Tangible Book Value Per Share	25.11	25.54	25.61	26.22	27.35	28.57
Land	-	7.75	7.75	7.75	7.85	7.85
Buildings	-	1,588	1,581	1,657	1,651	1,645
Machinery	-	4,065	4,048	3,641	3,362	3,379
Construction In Progress	-	51.64	45.83	441.73	404.27	409.91

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