Qassim 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	104.75	286.8	39.99	51.88	107.4
Short-Term Investments	-	-	160.83	224	186.3
Trading Asset Securities	82.65	277.59	301.17	426.04	598.32
Cash & Short-Term Investments	187.4	564.39	501.99	701.92	892.02
Cash Growth	-66.80%	12.43%	-28.48%	-21.31%	0.83%
Accounts Receivable	169.63	140.6	67.86	51.6	34.74
Other Receivables	19.56	9.09	4.2	7.24	3.08
Receivables	189.19	149.69	72.07	58.84	37.82
Inventory	765.69	760.27	379.25	345.77	267.2
Prepaid Expenses	6.99	4.15	3.69	3.23	3.74
Other Current Assets	102.2	11.69	6.33	12.64	6.74
Total Current Assets	1,251	1,490	963.32	1,122	1,208
Property, Plant & Equipment	1,460	1,319	695.79	643.07	633.89
Long-Term Investments	284.87	176.16	132.9	151.09	169.03
Goodwill	25.38	25.38	-	-	-
Other Intangible Assets	88.52	96.51	3.28	0.35	-
Other Long-Term Assets	9.52	9.52	9.52	9.52	9.52
Total Assets	3,120	3,117	1,805	1,926	2,020
Accounts Payable	77.26	82.06	31.25	29.13	26.53
Accrued Expenses	76.31	85.81	43.24	68.36	69.89
Current Portion of Long-Term Debt	100.62	-	-	-	-
Current Portion of Leases	0.29	0.41	0.67	0.82	0.82
Current Income Taxes Payable	24.96	33.85	20.44	26.89	29.14
Other Current Liabilities	89.58	77.85	71.23	79.78	105.87
Total Current Liabilities	369.01	279.97	166.83	204.97	232.26
Long-Term Leases	2	2.23	-	0.61	1.33
Pension & Post-Retirement Benefits	68.53	63.11	43.87	42.17	41.23
Other Long-Term Liabilities	22.67	21.62	14.8	13.9	12.97
Total Liabilities	462.22	366.94	225.51	261.65	287.78
Common Stock	1,106	1,106	900	900	900
Additional Paid-In Capital	997.11	997.11	-	-	-
Retained Earnings	603.64	694.95	681.03	768.55	836.04
Treasury Stock	-47.62	-47.62	-	-	-
Comprehensive Income & Other	-0.96	0.12	-1.72	-3.78	-3.86
Shareholders' Equity	2,658	2,750	1,579	1,665	1,732
Total Liabilities & Equity	3,120	3,117	1,805	1,926	2,020
Total Debt	102.91	2.65	0.67	1.43	2.15
Net Cash (Debt)	84.49	561.74	501.33	700.5	889.88
Net Cash Growth	-84.96%	12.05%	-28.43%	-21.28%	0.91%
Net Cash Per Share	0.77	5.56	5.57	7.78	9.89
Filing Date Shares Outstanding	109.7	109.76	90	90	90
Total Common Shares Outstanding	109.7	109.76	90	90	90
Working Capital	882.45	1,210	796.49	917.43	975.27
Book Value Per Share	24.23	25.06	17.55	18.50	19.25
Tangible Book Value	2,544	2,628	1,576	1,664	1,732
Tangible Book Value Per Share	23.19	23.95	17.51	18.49	19.25
Land	17.36	17.36	10.51	10.51	10.51
Buildings	1,098	1,084	717.85	717.59	716.01
Machinery	2,927	2,869	1,669	1,659	1,655
Construction In Progress	209.63	20.81	189.33	94.23	25.9

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