Qassim 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	280.16	104.75	286.8	39.99	51.88	107.4
Short-Term Investments	75	-	-	160.83	224	186.3
Trading Asset Securities	33.93	82.65	277.59	301.17	426.04	598.32
Cash & Short-Term Investments	389.09	187.4	564.39	501.99	701.92	892.02
Cash Growth	-43.31%	-66.80%	12.43%	-28.48%	-21.31%	0.83%
Accounts Receivable	161.57	169.63	140.6	67.86	51.6	34.74
Other Receivables	-	19.56	9.09	4.2	7.24	3.08
Receivables	161.57	189.19	149.69	72.07	58.84	37.82
Inventory	747.19	765.69	760.27	379.25	345.77	267.2
Prepaid Expenses	44.18	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	1,342	1,251	1,490	963.32	1,122	1,208
Property, Plant & Equipment	1,450	1,460	1,319	695.79	643.07	633.89
Long-Term Investments	283.79	284.87	176.16	132.9	151.09	169.03
Goodwill	25.38	25.38	25.38	-	-	-
Other Intangible Assets	85.97	88.52	96.51	3.28	0.35	-
Other Long-Term Assets	9.52	9.52	9.52	9.52	9.52	9.52
Total Assets	3,197	3,120	3,117	1,805	1,926	2,020
Accounts Payable	184.28	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	0.29	0.41	0.67	0.82	0.82
Current Income Taxes Payable	32.71	24.96	33.85	20.44	26.89	29.14
Other Current Liabilities	143.95	89.58	77.85	71.23	79.78	105.87
Total Current Liabilities	361.23	369.01	279.97	166.83	204.97	232.26
Long-Term Leases	2.02	2	2.23	-	0.61	1.33
Pension & Post-Retirement Benefits	71.21	68.53	63.11	43.87	42.17	41.23
Other Long-Term Liabilities	22.93	22.67	21.62	14.8	13.9	12.97
Total Liabilities	558.28	462.22	366.94	225.51	261.65	287.78
Common Stock	1,106	1,106	1,106	900	900	900
Additional Paid-In Capital	997.11	997.11	997.11	-	-	-
Retained Earnings	584.56	603.64	694.95	681.03	768.55	836.04
Treasury Stock	-47.62	-47.62	-47.62	-	-	-
Comprehensive Income & Other	-0.96	-0.96	0.12	-1.72	-3.78	-3.86
Shareholders' Equity	2,639	2,658	2,750	1,579	1,665	1,732
Total Liabilities & Equity	3,197	3,120	3,117	1,805	1,926	2,020
Total Debt	103.2	102.91	2.65	0.67	1.43	2.15
Net Cash (Debt)	285.89	84.49	561.74	501.33	700.5	889.88
Net Cash Growth	-57.83%	-84.96%	12.05%	-28.43%	-21.28%	0.91%
Net Cash Per Share	2.60	0.77	5.56	5.57	7.78	9.89
Filing Date Shares Outstanding	109.76	109.7	109.76	90	90	90
Total Common Shares Outstanding	109.76	109.7	109.76	90	90	90
Working Capital	980.8	882.45	1,210	796.49	917.43	975.27
Book Value Per Share	24.04	24.23	25.06	17.55	18.50	19.25
Tangible Book Value	2,527	2,544	2,628	1,576	1,664	1,732
Tangible Book Value Per Share	23.03	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