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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	133.81	86.8	90.83	402.28	528.64	339.84
Cash & Short-Term Investments	178.94	86.8	90.83	402.28	528.64	339.84
Cash Growth	5.86%	-4.43%	-77.42%	-23.90%	55.56%	211.95%
Accounts Receivable	333.94	321.23	298.43	208.93	192.67	210.43
Other Receivables	6.47	7.1	6.79	5.33	-	1.97
Receivables	343.65	331.1	308.6	218.48	192.67	212.4
Inventory	627.62	620.1	570.7	460.18	427.22	505.71
Prepaid Expenses	5.53	12	9.95	8.9	26.15	7.96
Other Current Assets	42.76	171.13	157.46	27.33	-	27.7
Total Current Assets	1,198	1,221	1,138	1,117	1,175	1,094
Property, Plant & Equipment	824.52	739.64	769.24	763.69	819.88	870.19
Long-Term Investments	739.28	781.73	842.45	803.16	775.71	706.41
Other Intangible Assets	0.95	1.13	1.01	1.22	1.61	-
Other Long-Term Assets	87.37	88.18	89.82	91.45	98.14	94.71
Total Assets	2,867	2,847	2,851	2,785	2,870	2,765
Accounts Payable	89.75	94.38	99	62.58	71.35	40.27
Accrued Expenses	72.98	69.71	111	66.26	46.92	41.53
Current Portion of Leases	1.75	1.98	1.81	1.39	0.16	1.18
Current Income Taxes Payable	17.01	32.15	27.92	31.98	23.81	24.02
Current Unearned Revenue	3.3	4.8	4.91	14.77	4.1	1.64
Other Current Liabilities	107.98	116.9	116.63	81.09	75.4	141.47
Total Current Liabilities	292.76	319.91	361.27	258.07	221.73	250.1
Long-Term Leases	3.98	4.74	5.41	4.19	0.22	0.43
Other Long-Term Liabilities	36.39	35.98	35.17	34.38	33.61	32.85
Total Liabilities	432.18	456.52	491.63	382.46	336.54	353.2
Common Stock	860	860	860	860	860	860
Retained Earnings	1,426	1,370	1,310	1,314	1,458	1,370
Comprensive Income & Other	149.33	160.06	189.8	228.17	215.41	181.88
Shareholders' Equity	2,435	2,390	2,360	2,402	2,533	2,412
Total Liabilities & Equity	2,867	2,847	2,851	2,785	2,870	2,765
Total Debt	5.73	6.71	7.22	5.58	0.38	1.61
Net Cash (Debt)	173.21	80.09	83.61	396.7	528.26	338.23
Net Cash Growth	6.58%	-4.21%	-78.92%	-24.90%	56.19%	210.47%
Net Cash Per Share	2.01	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	905.73	901.21	776.28	859.1	952.95	843.51
Book Value Per Share	28.31	27.79	27.44	27.93	29.46	28.04
Tangible Book Value	2,434	2,389	2,359	2,401	2,532	2,412
Tangible Book Value Per Share	28.30	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.