Saudi 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	43.98	120.97	114.92	91.48	81.5
Cash & Short-Term Investments	43.98	120.97	114.92	91.48	81.5
Cash Growth	-63.64%	5.27%	25.62%	12.25%	-34.61%
Accounts Receivable	391.71	412.13	387.37	380.03	394.48
Other Receivables	5.56	10.06	2.26	3.21	4.66
Receivables	397.27	422.18	389.62	383.23	399.14
Inventory	656.55	594.7	563.67	552.18	517.07
Prepaid Expenses	31.9	12.92	22.25	19.36	19.32
Other Current Assets	16.54	10.79	17.94	13.43	15.61
Total Current Assets	1,146	1,162	1,108	1,060	1,033
Property, Plant & Equipment	1,855	1,908	2,046	2,157	2,304
Long-Term Investments	54.89	52.81	48.5	49.68	40.94
Other Intangible Assets	26.37	14.58	11.41	11.46	14.94
Total Assets	3,082	3,137	3,214	3,278	3,392
Accounts Payable	71.47	52.37	60.92	134.12	57.41
Accrued Expenses	122.27	130.37	121.66	97.92	-
Short-Term Debt	190	255	400	325	350
Current Portion of Leases	8.35	6.77	6.72	6.07	8.85
Current Income Taxes Payable	21.44	20.37	21.48	20.15	25.16
Current Unearned Revenue	11.15	9.96	26.7	20.33	11.76
Other Current Liabilities	262.76	247.45	246.09	258.17	385.38
Total Current Liabilities	687.45	722.29	883.57	861.76	838.56
Long-Term Leases	31.64	37.11	38.87	16.63	14.76
Pension & Post-Retirement Benefits	133.72	129.42	126.33	106.25	104.26
Other Long-Term Liabilities	9.46	7.63	6.05	-	1.4
Total Liabilities	862.28	896.44	1,055	984.64	958.97
Common Stock	1,530	1,530	1,530	1,530	1,530
Retained Earnings	689.86	710.51	629.31	762.64	902.62
Comprehensive Income & Other	-	-	-	0.33	0.67
Total Common Equity	2,220	2,241	2,159	2,293	2,433
Shareholders' Equity	2,220	2,241	2,159	2,293	2,433
Total Liabilities & Equity	3,082	3,137	3,214	3,278	3,392
Total Debt	230	298.88	445.59	347.71	373.61
Net Cash (Debt)	-186.02	-177.91	-330.68	-256.23	-292.11
Net Cash Per Share	-1.22	-1.16	-2.16	-1.67	-1.91
Filing Date Shares Outstanding	153	153	153	153	153
Total Common Shares Outstanding	153	153	153	153	153
Working Capital	458.78	439.28	224.83	197.92	194.07
Book Value Per Share	14.51	14.64	14.11	14.99	15.90
Tangible Book Value	2,193	2,226	2,148	2,282	2,418
Tangible Book Value Per Share	14.34	14.55	14.04	14.91	15.81
Land	69.61	69.61	69.61	69.61	69.61
Buildings	1,811	1,751	1,747	1,744	1,896
Machinery	5,865	5,712	5,668	5,630	5,739
Construction In Progress	98.84	161.84	173.98	154.82	217.89

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