Qassim Cement Company (TADAWUL:3040)

Qassim Cement Company Balance Sheet

Financials in millions SAR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	188.11	106.8	39.99	51.88	107.4	66.89
Short-Term Investments	45.32	180	160.83	224	186.3	150
Trading Asset Securities	317.34	326.08	301.17	426.04	598.32	667.8
Cash & Short-Term Investments	550.76	612.88	501.99	701.92	892.02	884.7
Cash Growth	-13.39%	22.09%	-28.48%	-21.31%	0.83%	16.31%
Accounts Receivable	154.74	140.6	67.86	51.6	34.74	41.95
Other Receivables	-	4.29	4.2	7.24	3.08	2.5
Receivables	154.74	144.89	72.07	58.84	37.82	44.45
Inventory	767.29	759.7	379.25	345.77	267.2	295.68
Prepaid Expenses	40.2	4.15	3.69	3.23	3.74	3.49
Other Current Assets	-	16.48	6.33	12.64	6.74	33.08
Total Current Assets	1,513	1,538	963.32	1,122	1,208	1,261
Property, Plant & Equipment	1,280	1,255	695.79	643.07	633.89	680.49
Long-Term Investments	127.65	127.67	132.9	151.09	169.03	163.87
Goodwill	25.38	199.08	-	-	-	-
Other Intangible Assets	90.71	7.77	3.28	0.35	-	-
Other Long-Term Assets	9.52	9.52	9.52	9.52	9.52	9.52
Total Assets	3,046	3,137	1,805	1,926	2,020	2,115
Accounts Payable	60.28	82.06	31.25	29.13	26.53	18.3
Accrued Expenses	94.48	90.49	43.24	68.36	69.89	88.56
Current Portion of Leases	0.12	0.41	0.67	0.82	0.82	0.82
Current Income Taxes Payable	22.06	33.85	20.44	26.89	29.14	29.08
Other Current Liabilities	55.58	73.17	71.23	79.78	105.87	115.35
Total Current Liabilities	232.53	279.97	166.83	204.97	232.26	252.11
Long-Term Leases	2.23	8.31	-	0.61	1.33	2.01
Other Long-Term Liabilities	22.15	21.62	14.8	13.9	12.97	12.01
Total Liabilities	322.28	373.02	225.51	261.65	287.78	306.18
Common Stock	1,106	1,106	900	900	900	900
Additional Paid-In Capital	997.11	997.11	-	-	-	-
Retained Earnings	669.01	708.8	681.03	768.55	836.04	913.17
Treasury Stock	-47.62	-47.62	-	-	-	-
Comprehensive Income & Other	0.12	0.12	-1.72	-3.78	-3.86	-4.08
Shareholders' Equity	2,724	2,764	1,579	1,665	1,732	1,809
Total Liabilities & Equity	3,046	3,137	1,805	1,926	2,020	2,115
Total Debt	2.35	8.73	0.67	1.43	2.15	2.83
Net Cash (Debt)	548.41	604.16	501.33	700.5	889.88	881.87
Net Cash Growth	-12.62%	20.51%	-28.43%	-21.28%	0.91%	15.94%
Net Cash Per Share	4.99	5.98	5.57	7.78	9.89	9.80
Filing Date Shares Outstanding	109.76	109.76	90	90	90	90
Total Common Shares Outstanding	109.76	109.76	90	90	90	90
Working Capital	1,280	1,258	796.49	917.43	975.27	1,009
Book Value Per Share	24.82	25.18	17.55	18.50	19.25	20.10
Tangible Book Value	2,608	2,557	1,576	1,664	1,732	1,809
Tangible Book Value Per Share	23.76	23.30	17.51	18.49	19.25	20.10
Land	-	17.36	10.51	10.51	10.51	10.51
Buildings	-	1,002	717.85	717.59	716.01	713.96
Machinery	-	2,873	1,669	1,659	1,655	1,647
Construction In Progress	-	20.81	189.33	94.23	25.9	9.61

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