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	-	115.23	145.11	217.68	263.87	143.44
Short-Term Investments	-	-	-	-	-	210
Cash & Short-Term Investments	115.23	115.23	145.11	217.68	263.87	353.44
Cash Growth	-33.97%	-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	2,578	2,565	2,573	2,635	2,750
Minority Interest	-	96.94	94.38	90.26	87.1	83.63
Shareholders' Equity	2,675	2,675	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	24.64	89.76	150.67	236.32	261.55
Net Cash (Debt)	90.58	90.58	55.35	67	27.55	91.89
Net Cash Growth	12.39%	63.66%	-17.39%	143.20%	-70.02%	-
Net Cash Per Share	0.90	0.91	0.55	0.67	0.28	0.92
Filing Date Shares Outstanding	99.91	100	100	100	100	100
Total Common Shares Outstanding	99.91	100	100	100	100	100
Working Capital	-	869.89	782.91	716.9	710.92	747.34
Book Value Per Share	25.78	25.78	25.65	25.73	26.35	27.50
Tangible Book Value	2,567	2,567	2,554	2,561	2,622	2,735
Tangible Book Value Per Share	25.67	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.