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	-	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	80.7	71.68	161.57	126.19	60.61
Cash Growth	42.90%	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	2,512	2,606	2,652	2,769	2,795
Minority Interest	-	-	-	-	-	32.33
Shareholders' Equity	2,512	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	156.15	318.37	417.69	171.08	282.88
Net Cash (Debt)	-75.44	-75.44	-246.68	-256.12	-44.89	-222.28
Net Cash Per Share	-0.48	-0.48	-1.57	-1.63	-0.29	-1.41
Filing Date Shares Outstanding	156.4	157.5	157.5	157.5	157.5	157.5
Total Common Shares Outstanding	156.4	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	15.95	16.55	16.84	17.58	17.74
Tangible Book Value	2,492	2,492	2,589	2,651	2,767	2,792
Tangible Book Value Per Share	15.82	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.