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	73.83	43.98	120.97	114.92	91.48	81.5
Cash & Short-Term Investments	73.83	43.98	120.97	114.92	91.48	81.5
Cash Growth	-4.70%	-63.64%	5.27%	25.62%	12.25%	-34.61%
Accounts Receivable	455.64	391.71	412.13	387.37	380.03	394.48
Other Receivables	-	5.56	10.06	2.26	3.21	4.66
Receivables	455.64	397.27	422.18	389.62	383.23	399.14
Inventory	677.8	656.55	594.7	563.67	552.18	517.07
Prepaid Expenses	80.23	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	1,288	1,146	1,162	1,108	1,060	1,033
Property, Plant & Equipment	1,832	1,855	1,908	2,046	2,157	2,304
Long-Term Investments	54.9	54.89	52.81	48.5	49.68	40.94
Other Intangible Assets	28.36	26.37	14.58	11.41	11.46	14.94
Total Assets	3,203	3,082	3,137	3,214	3,278	3,392
Accounts Payable	80.39	71.47	52.37	60.92	134.12	57.41
Accrued Expenses	174.84	122.27	130.37	121.66	97.92	-
Short-Term Debt	170	190	255	400	325	350
Current Portion of Leases	5.05	8.35	6.77	6.72	6.07	8.85
Current Income Taxes Payable	26.84	21.44	20.37	21.48	20.15	25.16
Current Unearned Revenue	28.69	11.15	9.96	26.7	20.33	11.76
Other Current Liabilities	222.54	262.76	247.45	246.09	258.17	385.38
Total Current Liabilities	708.34	687.45	722.29	883.57	861.76	838.56
Long-Term Leases	31.84	31.64	37.11	38.87	16.63	14.76
Pension & Post-Retirement Benefits	133.18	133.72	129.42	126.33	106.25	104.26
Other Long-Term Liabilities	9.61	9.46	7.63	6.05	-	1.4
Total Liabilities	882.96	862.28	896.44	1,055	984.64	958.97
Common Stock	1,530	1,530	1,530	1,530	1,530	1,530
Retained Earnings	790.02	689.86	710.51	629.31	762.64	902.62
Comprehensive Income & Other	-	-	-	-	0.33	0.67
Total Common Equity	2,320	2,220	2,241	2,159	2,293	2,433
Shareholders' Equity	2,320	2,220	2,241	2,159	2,293	2,433
Total Liabilities & Equity	3,203	3,082	3,137	3,214	3,278	3,392
Total Debt	206.88	230	298.88	445.59	347.71	373.61
Net Cash (Debt)	-133.05	-186.02	-177.91	-330.68	-256.23	-292.11
Net Cash Per Share	-0.87	-1.22	-1.16	-2.16	-1.67	-1.91
Filing Date Shares Outstanding	153	153	153	153	153	153
Total Common Shares Outstanding	153	153	153	153	153	153
Working Capital	579.16	458.78	439.28	224.83	197.92	194.07
Book Value Per Share	15.16	14.51	14.64	14.11	14.99	15.90
Tangible Book Value	2,292	2,193	2,226	2,148	2,282	2,418
Tangible Book Value Per Share	14.98	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