Qassim Cement Company (TADAWUL: 3040)

Qassim Cement Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	91.42	39.99	51.88	107.4	66.89	62.45
Short-Term Investments	155.68	160.83	224	186.3	150	230.13
Trading Asset Securities	321.59	292.41	426.04	598.32	667.8	468.08
Cash & Short-Term Investments	568.68	493.23	701.92	892.02	884.7	760.65
Cash Growth	6.73%	-29.73%	-21.31%	0.83%	16.31%	10.90%
Accounts Receivable	103.39	67.86	51.6	34.74	41.95	32.44
Other Receivables	-	8.11	7.24	3.08	2.5	3.56
Receivables	103.39	75.97	58.84	37.82	44.45	36
Inventory	747.65	379.25	345.77	267.2	295.68	339.15
Prepaid Expenses	36.4	3.69	3.23	3.74	3.49	3.6
Other Current Assets	-	2.42	12.64	6.74	33.08	6.33
Total Current Assets	1,456	954.56	1,122	1,208	1,261	1,146
Property, Plant & Equipment	1,271	695.79	643.07	633.89	680.49	734.39
Long-Term Investments	128.24	141.67	151.09	169.03	163.87	167.03
Other Intangible Assets	5.96	3.28	0.35	-	-	-
Other Long-Term Assets	199.08	9.52	9.52	9.52	9.52	9.52
Total Assets	3,070	1,805	1,926	2,020	2,115	2,057
Accounts Payable	58.57	31.25	29.13	26.53	18.3	16.43
Accrued Expenses	79.37	43.52	68.36	69.89	88.56	80.79
Current Portion of Leases	0.17	0.67	0.82	0.82	0.82	-
Current Income Taxes Payable	30.24	20.44	26.89	29.14	29.08	25.28
Other Current Liabilities	54.04	70.95	79.78	105.87	115.35	103.46
Total Current Liabilities	222.39	166.83	204.97	232.26	252.11	225.96
Long-Term Leases	8.3	-	0.61	1.33	2.01	-
Other Long-Term Liabilities	21.22	14.8	13.9	12.97	12.01	11.02
Total Liabilities	318.2	225.51	261.65	287.78	306.18	272.52
Common Stock	1,106	900	900	900	900	900
Retained Earnings	698.35	681.03	768.55	836.04	913.17	884.83
Comprehensive Income & Other	-1.72	-1.72	-3.78	-3.86	-4.08	-0.69
Total Common Equity	2,752	1,579	1,665	1,732	1,809	1,784
Shareholders' Equity	2,752	1,579	1,665	1,732	1,809	1,784
Total Liabilities & Equity	3,070	1,805	1,926	2,020	2,115	2,057
Total Debt	8.47	0.67	1.43	2.15	2.83	-
Net Cash (Debt)	560.21	492.56	700.5	889.88	881.87	760.65
Net Cash Growth	5.31%	-29.68%	-21.28%	0.91%	15.94%	10.90%
Net Cash Per Share	5.83	5.47	7.78	9.89	9.80	8.45
Filing Date Shares Outstanding	109.76	90	90	90	90	90
Total Common Shares Outstanding	109.76	90	90	90	90	90
Working Capital	1,234	787.72	917.43	975.27	1,009	919.77
Book Value Per Share	25.07	17.55	18.50	19.25	20.10	19.82
Tangible Book Value	2,736	1,576	1,664	1,732	1,809	1,784
Tangible Book Value Per Share	24.93	17.51	18.49	19.25	20.10	19.82
Land	-	10.51	10.51	10.51	10.51	10.51
Buildings	-	717.85	717.59	716.01	713.96	712.48
Machinery	-	1,669	1,659	1,655	1,647	1,638
Construction In Progress	-	189.33	94.23	25.9	9.61	7.19

Source: S&P Capital IQ. Standard template. Financial Sources.