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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	60.86	106.8	39.99	51.88	107.4	66.89
Short-Term Investments	133	180	160.83	224	186.3	150
Trading Asset Securities	234.86	326.08	301.17	426.04	598.32	667.8
Cash & Short-Term Investments	428.72	612.88	501.99	701.92	892.02	884.7
Cash Growth	-24.61%	22.09%	-28.48%	-21.31%	0.83%	16.31%
Accounts Receivable	142.24	140.6	67.86	51.6	34.74	41.95
Other Receivables	-	4.29	4.2	7.24	3.08	2.5
Receivables	142.24	144.89	72.07	58.84	37.82	44.45
Inventory	774.25	759.7	379.25	345.77	267.2	295.68
Prepaid Expenses	60.45	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	1,406	1,538	963.32	1,122	1,208	1,261
Property, Plant & Equipment	1,270	1,255	695.79	643.07	633.89	680.49
Long-Term Investments	227.74	127.67	132.9	151.09	169.03	163.87
Goodwill	25.38	199.08	-	-	-	-
Other Intangible Assets	88.26	7.77	3.28	0.35	-	-
Other Long-Term Assets	9.52	9.52	9.52	9.52	9.52	9.52
Total Assets	3,026	3,137	1,805	1,926	2,020	2,115
Accounts Payable	79.48	82.06	31.25	29.13	26.53	18.3
Accrued Expenses	96.88	90.49	43.24	68.36	69.89	88.56
Current Portion of Leases	0.11	0.41	0.67	0.82	0.82	0.82
Current Income Taxes Payable	24.18	33.85	20.44	26.89	29.14	29.08
Other Current Liabilities	56	73.17	71.23	79.78	105.87	115.35
Total Current Liabilities	256.65	279.97	166.83	204.97	232.26	252.11
Long-Term Leases	2.21	8.31	-	0.61	1.33	2.01
Pension & Post-Retirement Benefits	67.17	63.11	43.87	42.17	41.23	40.05
Other Long-Term Liabilities	22.37	21.62	14.8	13.9	12.97	12.01
Total Liabilities	348.41	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	622.59	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	2,678	2,764	1,579	1,665	1,732	1,809
Total Liabilities & Equity	3,026	3,137	1,805	1,926	2,020	2,115
Total Debt	2.32	8.73	0.67	1.43	2.15	2.83
Net Cash (Debt)	426.4	604.16	501.33	700.5	889.88	881.87
Net Cash Growth	-23.89%	20.51%	-28.43%	-21.28%	0.91%	15.94%
Net Cash Per Share	3.88	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	1,149	1,258	796.49	917.43	975.27	1,009
Book Value Per Share	24.40	25.18	17.55	18.50	19.25	20.10
Tangible Book Value	2,564	2,557	1,576	1,664	1,732	1,809
Tangible Book Value Per Share	23.36	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.