Saudi 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	57.91	120.97	114.92	91.48	81.5	124.51
Short-Term Investments	-	-	-	-	-	0.11
Cash & Short-Term Investments	57.91	120.97	114.92	91.48	81.5	124.62
Cash Growth	-61.03%	5.27%	25.62%	12.25%	-34.61%	-2.02%
Accounts Receivable	407.21	412.13	387.37	380.03	394.48	368.75
Other Receivables	-	10.06	2.26	3.21	4.66	8.8
Receivables	407.21	422.18	389.62	383.23	399.14	377.55
Inventory	679.45	594.7	563.67	552.18	517.07	632.05
Prepaid Expenses	63.95	12.92	22.25	19.36	19.32	3.06
Other Current Assets	-	10.79	17.94	13.43	15.61	23.88
Total Current Assets	1,209	1,162	1,108	1,060	1,033	1,161
Property, Plant & Equipment	1,862	1,908	2,046	2,157	2,304	2,462
Long-Term Investments	53.86	52.81	48.5	49.68	40.94	35.7
Other Intangible Assets	24.67	14.58	11.41	11.46	14.94	18.69
Total Assets	3,149	3,137	3,214	3,278	3,392	3,678
Accounts Payable	73.49	52.37	60.92	134.12	57.41	63.87
Accrued Expenses	173.37	130.37	121.66	97.92	-	-
Short-Term Debt	355	255	400	325	350	400
Current Portion of Leases	7.25	6.77	6.72	6.07	8.85	8.79
Current Income Taxes Payable	16.04	20.37	21.48	20.15	25.16	21.97
Current Unearned Revenue	12.73	9.96	26.7	20.33	11.76	16.17
Other Current Liabilities	225.72	247.45	246.09	258.17	385.38	375.65
Total Current Liabilities	863.6	722.29	883.57	861.76	838.56	886.44
Long-Term Leases	32.71	37.11	38.87	16.63	14.76	21.97
Pension & Post-Retirement Benefits	129.93	129.42	126.33	106.25	104.26	91.08
Other Long-Term Liabilities	7.97	7.63	6.05	-	1.4	1.4
Total Liabilities	1,034	896.44	1,055	984.64	958.97	1,001
Common Stock	1,530	1,530	1,530	1,530	1,530	1,530
Retained Earnings	585.19	710.51	629.31	762.64	902.62	1,122
Comprehensive Income & Other	-	-	-	0.33	0.67	0.11
Total Common Equity	2,115	2,241	2,159	2,293	2,433	2,652
Minority Interest	-	-	-	-	-	24.85
Shareholders' Equity	2,115	2,241	2,159	2,293	2,433	2,677
Total Liabilities & Equity	3,149	3,137	3,214	3,278	3,392	3,678
Total Debt	394.96	298.88	445.59	347.71	373.61	430.77
Net Cash (Debt)	-337.05	-177.91	-330.68	-256.23	-292.11	-306.14
Net Cash Per Share	-2.20	-1.16	-2.16	-1.67	-1.91	-2.00
Filing Date Shares Outstanding	153	153	153	153	153	153
Total Common Shares Outstanding	153	153	153	153	153	153
Working Capital	344.93	439.28	224.83	197.92	194.07	274.72
Book Value Per Share	13.82	14.64	14.11	14.99	15.90	17.33
Tangible Book Value	2,091	2,226	2,148	2,282	2,418	2,633
Tangible Book Value Per Share	13.66	14.55	14.04	14.91	15.81	17.21
Land	-	69.61	69.61	69.61	69.61	69.61
Buildings	-	1,751	1,747	1,744	1,896	1,896
Machinery	-	5,712	5,668	5,630	5,739	5,712
Construction In Progress	-	161.84	173.98	154.82	217.89	203.82

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