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 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	-	43.98	120.97	114.92	91.48	81.5
Cash & Short-Term Investments	43.98	43.98	120.97	114.92	91.48	81.5
Cash Growth	-43.23%	-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	2,220	2,241	2,159	2,293	2,433
Shareholders' Equity	2,220	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	230	298.88	445.59	347.71	373.61
Net Cash (Debt)	-186.02	-186.02	-177.91	-330.68	-256.23	-292.11
Net Cash Per Share	-1.21	-1.22	-1.16	-2.16	-1.67	-1.91
Filing Date Shares Outstanding	154.11	153	153	153	153	153
Total Common Shares Outstanding	154.11	153	153	153	153	153
Working Capital	-	458.78	439.28	224.83	197.92	194.07
Book Value Per Share	14.51	14.51	14.64	14.11	14.99	15.90
Tangible Book Value	2,193	2,193	2,226	2,148	2,282	2,418
Tangible Book Value Per Share	14.34	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.