Yanbu Cement Company Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	110.99	54.95	73.59	100.68	60.61	137.02
Short-Term Investments	-	-	-	21	-	-
Trading Asset Securities	-	16.73	87.98	4.51	-	-
Cash & Short-Term Investments	110.99	71.68	161.57	126.19	60.61	137.02
Cash Growth	-20.83%	-55.63%	28.03%	108.22%	-55.77%	-22.48%
Accounts Receivable	189.17	178.46	164.02	157.07	166.32	161.6
Other Receivables	-	0.39	3.23	12.19	14.77	0.01
Receivables	189.17	178.86	167.24	169.26	181.09	161.61
Inventory	718.35	807.03	702.6	594.99	541.47	671.14
Prepaid Expenses	44.77	6.47	5.86	4.65	4.25	4.25
Other Current Assets	0.53	31.27	38.25	21.12	19.28	20.11
Total Current Assets	1,064	1,095	1,076	916.2	806.7	994.12
Property, Plant & Equipment	2,045	2,145	2,269	2,398	2,529	2,631
Long-Term Investments	0.58	0.58	0.64	0.31	-	-
Other Intangible Assets	0.03	0.41	1.1	1.8	2.5	4.23
Other Long-Term Assets	0.62	9.17	20.86	32.9	54.18	-
Total Assets	3,110	3,251	3,368	3,349	3,393	3,629
Accounts Payable	44.94	14.32	20.64	52.39	21.62	60.16
Accrued Expenses	61.48	57.9	63.24	143.91	65.73	66.03
Short-Term Debt	130.64	255.32	320.89	50.04	150.74	-
Current Portion of Long-Term Debt	27.23	27.3	28.64	23.74	46.01	53.12
Current Portion of Leases	-	-	0.36	0.36	0.36	0.36
Current Income Taxes Payable	14.18	16.56	13.98	15.96	12	17.19
Current Unearned Revenue	-	23.3	4.7	-	-	-
Other Current Liabilities	82.97	96.06	91.35	101.27	99.67	295.19
Total Current Liabilities	361.44	490.77	543.78	387.67	396.12	492.05
Long-Term Debt	15.5	35.75	62.75	91.5	80	25.94
Long-Term Leases	-	-	5.05	5.44	5.78	6.14
Pension & Post-Retirement Benefits	115.82	112.54	103.96	95.98	83.74	76.65
Other Long-Term Liabilities	11.45	5.53	-	-	-	-
Total Liabilities	504.21	644.59	715.55	580.6	565.65	600.78
Common Stock	1,575	1,575	1,575	1,575	1,575	1,575
Retained Earnings	1,031	1,031	1,077	1,194	1,220	1,422
Total Common Equity	2,606	2,606	2,652	2,769	2,795	2,997
Minority Interest	-	-	-	-	32.33	32.13
Shareholders' Equity	2,606	2,606	2,652	2,769	2,827	3,029
Total Liabilities & Equity	3,110	3,251	3,368	3,349	3,393	3,629
Total Debt	173.37	318.37	417.69	171.08	282.88	85.56
Net Cash (Debt)	-62.37	-246.68	-256.12	-44.89	-222.28	51.45
Net Cash Growth	-	-	-	-	-	-0.01%
Net Cash Per Share	-0.40	-1.57	-1.63	-0.29	-1.41	0.33
Filing Date Shares Outstanding	157.5	157.5	157.5	157.5	157.5	157.5
Total Common Shares Outstanding	157.5	157.5	157.5	157.5	157.5	157.5
Working Capital	702.36	604.54	531.75	528.53	410.57	502.07
Book Value Per Share	16.54	16.55	16.84	17.58	17.74	19.03
Tangible Book Value	2,606	2,606	2,651	2,767	2,792	2,992
Tangible Book Value Per Share	16.54	16.54	16.83	17.57	17.73	19.00
Land	-	4.81	4.81	4.81	4.81	4.81
Buildings	-	880.28	1,004	1,003	1,003	1,002
Machinery	-	4,574	4,928	4,888	4,847	4,916
Construction In Progress	-	28.04	26.79	28.55	34.76	66.92

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.