Arabian Cement Company Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	125.42	145.11	217.68	263.87	143.44	234.43
Short-Term Investments	-	-	-	-	210	-
Cash & Short-Term Investments	125.42	145.11	217.68	263.87	353.44	234.43
Cash Growth	35.72%	-33.34%	-17.51%	-25.34%	50.77%	62.91%
Accounts Receivable	235.1	203.18	225.14	220.59	204.29	221.9
Other Receivables	-	5.26	5.42	8.73	7.57	3.03
Receivables	235.1	208.44	230.56	229.31	211.86	224.93
Inventory	657.81	636.8	468.84	454.82	408.36	547.93
Prepaid Expenses	29.84	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	1,048	1,029	937.58	959.11	983.7	1,026
Property, Plant & Equipment	1,813	1,866	1,993	2,106	2,203	2,335
Long-Term Investments	153.1	163.42	168.19	176.05	204.22	228.32
Other Intangible Assets	10.07	10.94	12.01	13.24	14.31	15.48
Long-Term Deferred Tax Assets	19.43	19.01	20.19	21.22	21.95	27.07
Other Long-Term Assets	5	5	5	5	5.7	5.7
Total Assets	3,049	3,094	3,136	3,280	3,433	3,637
Accounts Payable	150.55	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	75.08	28.94	20.05	42.79	7.93	10.58
Current Portion of Leases	0.67	0.67	0.62	0.62	0.62	0.65
Current Income Taxes Payable	31.14	28.61	24.57	22.44	19.85	21.51
Other Current Liabilities	17.17	68.99	48.86	45.31	53.92	63.61
Total Current Liabilities	274.61	246.21	220.69	248.18	236.36	256.24
Long-Term Debt	8.53	56.41	126.23	188.85	248.67	322.72
Long-Term Leases	3.53	3.74	3.77	4.06	4.32	4.63
Pension & Post-Retirement Benefits	61.39	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	56.12
Other Long-Term Liabilities	15.07	13.57	12.07	7.83	-	-
Total Liabilities	419.24	433.75	472.65	557.99	599.78	689.45
Common Stock	1,000	1,000	1,000	1,000	1,000	1,000
Additional Paid-In Capital	293.57	293.57	293.57	293.57	293.57	293.57
Retained Earnings	1,241	1,257	1,247	1,291	1,365	1,458
Comprehensive Income & Other	-0.35	15.19	32.38	50.42	91.2	121.52
Total Common Equity	2,534	2,565	2,573	2,635	2,750	2,873
Minority Interest	95.28	94.38	90.26	87.1	83.63	75.17
Shareholders' Equity	2,629	2,660	2,663	2,722	2,833	2,948
Total Liabilities & Equity	3,049	3,094	3,136	3,280	3,433	3,637
Total Debt	87.81	89.76	150.67	236.32	261.55	338.58
Net Cash (Debt)	37.61	55.35	67	27.55	91.89	-104.15
Net Cash Growth	-	-17.39%	143.20%	-70.02%	-	-
Net Cash Per Share	0.38	0.55	0.67	0.28	0.92	-1.04
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	773.57	782.91	716.9	710.92	747.34	769.72
Book Value Per Share	25.34	25.65	25.73	26.35	27.50	28.73
Tangible Book Value	2,524	2,554	2,561	2,622	2,735	2,857
Tangible Book Value Per Share	25.24	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.