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 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	58.71	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	58.71	80.7	71.68	161.57	126.19	60.61
Cash Growth	3.97%	12.58%	-55.63%	28.03%	108.22%	-55.77%
Accounts Receivable	157.75	166.77	178.46	164.02	157.07	166.32
Other Receivables	-	4.03	0.39	3.23	12.19	14.77
Receivables	157.75	170.8	178.86	167.24	169.26	181.09
Inventory	754.28	744.97	807.03	702.6	594.99	541.47
Prepaid Expenses	37.32	6.71	6.47	5.86	4.65	4.25
Other Current Assets	0.21	27.9	24.63	38.25	21.12	19.28
Total Current Assets	1,008	1,031	1,089	1,076	916.2	806.7
Property, Plant & Equipment	1,962	1,991	2,135	2,269	2,398	2,529
Long-Term Investments	0.29	0.29	0.58	0.64	0.31	-
Other Intangible Assets	19.94	20.67	17.23	1.1	1.8	2.5
Other Long-Term Assets	-	-	9.17	20.86	32.9	54.18
Total Assets	2,991	3,043	3,251	3,368	3,349	3,393
Accounts Payable	66.55	45.32	14.32	20.64	52.39	21.62
Accrued Expenses	74.65	47.76	57.9	63.24	143.91	65.73
Short-Term Debt	35.11	120.2	255.32	320.89	50.04	150.74
Current Portion of Long-Term Debt	22.16	27.2	27.3	28.64	23.74	46.01
Current Portion of Leases	-	-	-	0.36	0.36	0.36
Current Income Taxes Payable	24.7	20.33	16.56	13.98	15.96	12
Current Unearned Revenue	-	41.23	23.3	4.7	-	-
Other Current Liabilities	85.92	92.66	96.06	91.35	101.27	99.67
Total Current Liabilities	309.11	394.71	490.77	543.78	387.67	396.12
Long-Term Debt	7	8.75	35.75	62.75	91.5	80
Long-Term Leases	-	-	-	5.05	5.44	5.78
Pension & Post-Retirement Benefits	112.99	115.1	112.54	103.96	95.98	83.74
Other Long-Term Liabilities	11.81	11.63	5.53	-	-	-
Total Liabilities	440.92	530.18	644.59	715.55	580.6	565.65
Common Stock	1,575	1,575	1,575	1,575	1,575	1,575
Retained Earnings	974.9	937.36	1,031	1,077	1,194	1,220
Total Common Equity	2,550	2,512	2,606	2,652	2,769	2,795
Minority Interest	-	-	-	-	-	32.33
Shareholders' Equity	2,550	2,512	2,606	2,652	2,769	2,827
Total Liabilities & Equity	2,991	3,043	3,251	3,368	3,349	3,393
Total Debt	64.28	156.15	318.37	417.69	171.08	282.88
Net Cash (Debt)	-5.56	-75.44	-246.68	-256.12	-44.89	-222.28
Net Cash Per Share	-0.04	-0.48	-1.57	-1.63	-0.29	-1.41
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	699.17	636.37	597.91	531.75	528.53	410.57
Book Value Per Share	16.19	15.95	16.55	16.84	17.58	17.74
Tangible Book Value	2,530	2,492	2,589	2,651	2,767	2,792
Tangible Book Value Per Share	16.06	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