Paragon 28 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	Mar '25 Mar 31, 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	25.22	34.06	82.84	26.55	112.24	6.2
Cash & Short-Term Investments	25.22	34.06	82.84	26.55	112.24	6.2
Cash Growth	-69.55%	-58.89%	211.99%	-76.34%	1709.70%	103.67%
Accounts Receivable	138.41	115.91	124.9	109.83	89.64	95.57
Other Receivables	-	26.28	42.25	-	-	-
Receivables	138.41	142.19	167.15	109.83	89.64	95.57
Inventory	35.1	50.6	43.45	94.77	36.71	40.87
Prepaid Expenses	49.68	1.96	5.45	50.08	54.34	2.23
Other Current Assets	-	30.47	18.14	9.78	7.36	3.87
Total Current Assets	248.4	259.28	317.02	291.02	300.3	148.74
Property, Plant & Equipment	444.69	441.03	411.13	389.94	413.92	434.54
Long-Term Investments	0.12	0.12	1.97	3.09	16.7	16.29
Total Assets	693.21	700.42	730.12	684.05	730.92	599.57
Accounts Payable	11.46	16.03	19.39	14.23	27.55	30.91
Accrued Expenses	19.87	12.06	9.05	16.48	18.33	19.23
Short-Term Debt	41.24	51.41	6.16	3.81	25.9	-
Current Portion of Long-Term Debt	5.89	5.89	2.32	58.5	70	67.51
Current Portion of Leases	2	2.11	1.28	2.45	1.96	1.91
Current Income Taxes Payable	4.66	3.52	4.88	5.35	4.62	1.57
Other Current Liabilities	-	6.26	9.81	6.12	9.3	6.1
Total Current Liabilities	85.12	97.28	52.89	106.95	157.64	127.23
Long-Term Debt	2.62	2.75	7.4	-	108.5	163.5
Long-Term Leases	21.97	21.54	23.21	22.03	27.78	23.6
Total Liabilities	132.1	143.18	102.56	148.18	313.11	331.84
Common Stock	320	320	320	240	240	240
Retained Earnings	225.35	219.91	282.48	295.23	163.57	13.89
Treasury Stock	-1.25	-1.03	-	-	-	-
Comprehensive Income & Other	-2.34	-2.34	-0.49	0.64	14.24	13.84
Total Common Equity	541.76	536.54	601.99	535.86	417.81	267.73
Minority Interest	19.35	20.7	25.57	-	-	-
Shareholders' Equity	561.11	557.24	627.56	535.86	417.81	267.73
Total Liabilities & Equity	693.21	700.42	730.12	684.05	730.92	599.57
Total Debt	73.72	83.7	40.36	86.8	234.14	256.52
Net Cash (Debt)	-48.5	-49.64	42.48	-60.24	-121.9	-250.32
Net Cash Per Share	-1.52	-1.55	1.33	-1.88	-3.81	-7.82
Filing Date Shares Outstanding	32	32.04	32	32	32	32
Total Common Shares Outstanding	32	32.04	32	32	32	32
Working Capital	163.28	162	264.13	184.07	142.65	21.5
Book Value Per Share	16.93	16.75	18.81	16.75	13.06	8.37
Tangible Book Value	541.76	536.54	601.99	535.86	417.81	267.73
Tangible Book Value Per Share	16.93	16.75	18.81	16.75	13.06	8.37
Buildings	-	105.25	105.25	105.2	104.8	102.43
Machinery	-	717.71	706.52	696.19	679.79	666.19
Construction In Progress	-	124.7	65.55	16.55	14.07	15.87

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