Yanbu 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	75.36	54.95	73.59	100.68	60.61
Short-Term Investments	-	-	-	21	-
Trading Asset Securities	5.34	16.73	87.98	4.51	-
Cash & Short-Term Investments	80.7	71.68	161.57	126.19	60.61
Cash Growth	12.58%	-55.63%	28.03%	108.22%	-55.77%
Accounts Receivable	166.77	178.46	164.02	157.07	166.32
Other Receivables	4.03	0.39	3.23	12.19	14.77
Receivables	170.8	178.86	167.24	169.26	181.09
Inventory	744.97	807.03	702.6	594.99	541.47
Prepaid Expenses	6.71	6.47	5.86	4.65	4.25
Other Current Assets	27.9	24.63	38.25	21.12	19.28
Total Current Assets	1,031	1,089	1,076	916.2	806.7
Property, Plant & Equipment	1,991	2,135	2,269	2,398	2,529
Long-Term Investments	0.29	0.58	0.64	0.31	-
Other Intangible Assets	20.67	17.23	1.1	1.8	2.5
Other Long-Term Assets	-	9.17	20.86	32.9	54.18
Total Assets	3,043	3,251	3,368	3,349	3,393
Accounts Payable	45.32	14.32	20.64	52.39	21.62
Accrued Expenses	47.76	57.9	63.24	143.91	65.73
Short-Term Debt	120.2	255.32	320.89	50.04	150.74
Current Portion of Long-Term Debt	27.2	27.3	28.64	23.74	46.01
Current Portion of Leases	-	-	0.36	0.36	0.36
Current Income Taxes Payable	20.33	16.56	13.98	15.96	12
Current Unearned Revenue	41.23	23.3	4.7	-	-
Other Current Liabilities	92.66	96.06	91.35	101.27	99.67
Total Current Liabilities	394.71	490.77	543.78	387.67	396.12
Long-Term Debt	8.75	35.75	62.75	91.5	80
Long-Term Leases	-	-	5.05	5.44	5.78
Pension & Post-Retirement Benefits	115.1	112.54	103.96	95.98	83.74
Other Long-Term Liabilities	11.63	5.53	-	-	-
Total Liabilities	530.18	644.59	715.55	580.6	565.65
Common Stock	1,575	1,575	1,575	1,575	1,575
Retained Earnings	937.36	1,031	1,077	1,194	1,220
Total Common Equity	2,512	2,606	2,652	2,769	2,795
Minority Interest	-	-	-	-	32.33
Shareholders' Equity	2,512	2,606	2,652	2,769	2,827
Total Liabilities & Equity	3,043	3,251	3,368	3,349	3,393
Total Debt	156.15	318.37	417.69	171.08	282.88
Net Cash (Debt)	-75.44	-246.68	-256.12	-44.89	-222.28
Net Cash Per Share	-0.48	-1.57	-1.63	-0.29	-1.41
Filing Date Shares Outstanding	157.5	157.5	157.5	157.5	157.5
Total Common Shares Outstanding	157.5	157.5	157.5	157.5	157.5
Working Capital	636.37	597.91	531.75	528.53	410.57
Book Value Per Share	15.95	16.55	16.84	17.58	17.74
Tangible Book Value	2,492	2,589	2,651	2,767	2,792
Tangible Book Value Per Share	15.82	16.44	16.83	17.57	17.73
Land	4.81	4.81	4.81	4.81	4.81
Buildings	889.84	880.28	1,004	1,003	1,003
Machinery	4,563	4,574	4,928	4,888	4,847
Construction In Progress	9.97	17.85	26.79	28.55	34.76

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.