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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	97.73	115.23	145.11	217.68	263.87	143.44
Short-Term Investments	-	-	-	-	-	210
Cash & Short-Term Investments	97.73	115.23	145.11	217.68	263.87	353.44
Cash Growth	-44.00%	-20.59%	-33.34%	-17.51%	-25.34%	50.77%
Accounts Receivable	233.43	227.19	203.18	225.14	220.59	204.29
Other Receivables	-	8.08	5.26	5.42	8.73	7.57
Receivables	233.43	235.27	208.44	230.56	229.31	211.86
Inventory	737.04	692.61	636.8	468.84	454.82	408.36
Prepaid Expenses	36.29	3.57	26.86	13.99	2.74	2.99
Other Current Assets	44.8	59.24	11.91	6.52	8.37	7.06
Total Current Assets	1,149	1,106	1,029	937.58	959.11	983.7
Property, Plant & Equipment	1,813	1,813	1,866	1,993	2,106	2,203
Long-Term Investments	105.6	102.63	163.42	168.19	176.05	204.22
Other Intangible Assets	10.35	10.68	10.94	12.01	13.24	14.31
Long-Term Deferred Tax Assets	17.97	17.83	19.01	20.19	21.22	21.95
Other Long-Term Assets	5	5	5	5	5	5.7
Total Assets	3,101	3,055	3,094	3,136	3,280	3,433
Accounts Payable	150.4	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	9.12	10.65	28.94	20.05	42.79	7.93
Current Portion of Leases	1.2	0.29	0.67	0.62	0.62	0.62
Current Income Taxes Payable	40.13	38.52	28.61	24.57	22.44	19.85
Other Current Liabilities	19.3	58.89	70.53	48.86	45.31	53.92
Total Current Liabilities	220.14	236.04	246.21	220.69	248.18	236.36
Long-Term Debt	6.41	8.73	56.41	126.23	188.85	248.67
Long-Term Leases	3.82	4.98	3.74	3.77	4.06	4.32
Pension & Post-Retirement Benefits	61.46	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	56.12
Other Long-Term Liabilities	15.01	14.51	13.57	12.07	7.83	-
Total Liabilities	362.94	380.78	433.75	472.65	557.99	599.78
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	1,355	1,295	1,257	1,247	1,291	1,365
Comprehensive Income & Other	-7.87	-10.83	15.19	32.38	50.42	91.2
Total Common Equity	2,641	2,578	2,565	2,573	2,635	2,750
Minority Interest	97	96.94	94.38	90.26	87.1	83.63
Shareholders' Equity	2,738	2,675	2,660	2,663	2,722	2,833
Total Liabilities & Equity	3,101	3,055	3,094	3,136	3,280	3,433
Total Debt	20.54	24.64	89.76	150.67	236.32	261.55
Net Cash (Debt)	77.19	90.58	55.35	67	27.55	91.89
Net Cash Growth	-4.23%	63.66%	-17.39%	143.20%	-70.02%	-
Net Cash Per Share	0.77	0.91	0.55	0.67	0.28	0.92
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	929.15	869.89	782.91	716.9	710.92	747.34
Book Value Per Share	26.41	25.78	25.65	25.73	26.35	27.50
Tangible Book Value	2,631	2,567	2,554	2,561	2,622	2,735
Tangible Book Value Per Share	26.31	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.