Arabian 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	115.23	145.11	217.68	263.87	143.44
Short-Term Investments	-	-	-	-	210
Cash & Short-Term Investments	115.23	145.11	217.68	263.87	353.44
Cash Growth	-20.59%	-33.34%	-17.51%	-25.34%	50.77%
Accounts Receivable	227.19	203.18	225.14	220.59	204.29
Other Receivables	8.08	5.26	5.42	8.73	7.57
Receivables	235.27	208.44	230.56	229.31	211.86
Inventory	692.61	636.8	468.84	454.82	408.36
Prepaid Expenses	3.57	26.86	13.99	2.74	2.99
Other Current Assets	59.24	11.91	6.52	8.37	7.06
Total Current Assets	1,106	1,029	937.58	959.11	983.7
Property, Plant & Equipment	1,813	1,866	1,993	2,106	2,203
Long-Term Investments	102.63	163.42	168.19	176.05	204.22
Other Intangible Assets	10.68	10.94	12.01	13.24	14.31
Long-Term Deferred Tax Assets	17.83	19.01	20.19	21.22	21.95
Other Long-Term Assets	5	5	5	5	5.7
Total Assets	3,055	3,094	3,136	3,280	3,433
Accounts Payable	58.83	54.94	62.12	83.74	71.38
Accrued Expenses	68.86	62.52	64.47	53.28	82.66
Current Portion of Long-Term Debt	10.65	28.94	20.05	42.79	7.93
Current Portion of Leases	0.29	0.67	0.62	0.62	0.62
Current Income Taxes Payable	38.52	28.61	24.57	22.44	19.85
Other Current Liabilities	58.89	70.53	48.86	45.31	53.92
Total Current Liabilities	236.04	246.21	220.69	248.18	236.36
Long-Term Debt	8.73	56.41	126.23	188.85	248.67
Long-Term Leases	4.98	3.74	3.77	4.06	4.32
Pension & Post-Retirement Benefits	60.41	57.7	53.78	52.95	54.31
Long-Term Deferred Tax Liabilities	56.12	56.12	56.12	56.12	56.12
Other Long-Term Liabilities	14.51	13.57	12.07	7.83	-
Total Liabilities	380.78	433.75	472.65	557.99	599.78
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	1,295	1,257	1,247	1,291	1,365
Comprehensive Income & Other	-10.83	15.19	32.38	50.42	91.2
Total Common Equity	2,578	2,565	2,573	2,635	2,750
Minority Interest	96.94	94.38	90.26	87.1	83.63
Shareholders' Equity	2,675	2,660	2,663	2,722	2,833
Total Liabilities & Equity	3,055	3,094	3,136	3,280	3,433
Total Debt	24.64	89.76	150.67	236.32	261.55
Net Cash (Debt)	90.58	55.35	67	27.55	91.89
Net Cash Growth	63.66%	-17.39%	143.20%	-70.02%	-
Net Cash Per Share	0.91	0.55	0.67	0.28	0.92
Filing Date Shares Outstanding	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100
Working Capital	869.89	782.91	716.9	710.92	747.34
Book Value Per Share	25.78	25.65	25.73	26.35	27.50
Tangible Book Value	2,567	2,554	2,561	2,622	2,735
Tangible Book Value Per Share	25.67	25.54	25.61	26.22	27.35
Land	7.75	7.75	7.75	7.75	7.85
Buildings	1,598	1,588	1,581	1,657	1,651
Machinery	4,100	4,065	4,048	3,641	3,362
Construction In Progress	82.83	51.64	45.83	441.73	404.27

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