Eastern Province Cement Company (TADAWUL: 3080)

Eastern Province Cement Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	221.8	86.8	90.83	402.28	528.64	339.84
Cash & Short-Term Investments	221.8	86.8	90.83	402.28	528.64	339.84
Cash Growth	183.86%	-4.43%	-77.42%	-23.90%	55.56%	211.95%
Accounts Receivable	335.46	321.23	298.43	208.93	192.67	210.43
Other Receivables	4.06	7.1	6.79	5.33	-	1.97
Receivables	343.05	331.1	308.6	218.48	192.67	212.4
Inventory	599.46	620.1	570.7	460.18	427.22	505.71
Prepaid Expenses	14.15	12	9.95	8.9	26.15	7.96
Other Current Assets	43.15	171.13	157.46	27.33	-	27.7
Total Current Assets	1,222	1,221	1,138	1,117	1,175	1,094
Property, Plant & Equipment	851.83	739.64	769.24	763.69	819.88	870.19
Long-Term Investments	727.88	781.73	842.45	803.16	775.71	706.41
Other Intangible Assets	0.99	1.13	1.01	1.22	1.61	-
Other Long-Term Assets	86.96	88.18	89.82	91.45	98.14	94.71
Total Assets	2,906	2,847	2,851	2,785	2,870	2,765
Accounts Payable	77.91	94.38	99	62.58	71.35	40.27
Accrued Expenses	68.09	69.71	111	66.26	46.92	41.53
Current Portion of Leases	1.76	1.98	1.81	1.39	0.16	1.18
Current Income Taxes Payable	24.56	32.15	27.92	31.98	23.81	24.02
Current Unearned Revenue	3.11	4.8	4.91	14.77	4.1	1.64
Other Current Liabilities	162.99	116.9	116.63	81.09	75.4	141.47
Total Current Liabilities	338.42	319.91	361.27	258.07	221.73	250.1
Long-Term Leases	3.87	4.74	5.41	4.19	0.22	0.43
Other Long-Term Liabilities	36.6	35.98	35.17	34.38	33.61	32.85
Total Liabilities	481.73	456.52	491.63	382.46	336.54	353.2
Common Stock	860	860	860	860	860	860
Retained Earnings	1,415	1,370	1,310	1,314	1,458	1,370
Comprehensive Income & Other	149.51	160.06	189.8	228.17	215.41	181.88
Shareholders' Equity	2,425	2,390	2,360	2,402	2,533	2,412
Total Liabilities & Equity	2,906	2,847	2,851	2,785	2,870	2,765
Total Debt	5.63	6.71	7.22	5.58	0.38	1.61
Net Cash (Debt)	216.17	80.09	83.61	396.7	528.26	338.23
Net Cash Growth	200.41%	-4.21%	-78.92%	-24.90%	56.19%	210.47%
Net Cash Per Share	2.51	0.93	0.97	4.61	6.14	3.93
Filing Date Shares Outstanding	86	86	86	86	86	86
Total Common Shares Outstanding	86	86	86	86	86	86
Working Capital	883.19	901.21	776.28	859.1	952.95	843.51
Book Value Per Share	28.19	27.79	27.44	27.93	29.46	28.04
Tangible Book Value	2,424	2,389	2,359	2,401	2,532	2,412
Tangible Book Value Per Share	28.18	27.78	27.43	27.92	29.44	28.04
Land	-	7.02	7.02	7.02	7.02	7.02
Buildings	-	908.92	890.4	873.59	874.51	871.85
Machinery	-	2,155	2,171	2,159	2,192	2,208
Construction In Progress	-	25.21	24.08	16.82	15.73	23.75

Source: S&P Capital IQ. Standard template. Financial Sources.