Halwani Bros. 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	Sep '25 Sep 30, 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	8.27	35.31	110.96	97.53	90.37	77.18
Trading Asset Securities	-	-	-	0.08	-	-
Cash & Short-Term Investments	8.27	35.31	110.96	97.61	90.37	77.18
Cash Growth	-74.65%	-68.18%	13.68%	8.02%	17.08%	92.35%
Accounts Receivable	142.63	105.01	132.7	126.1	133.83	100.23
Other Receivables	10.2	11.57	11.87	22.04	6.11	5.98
Receivables	154.88	118.14	145.96	150.44	142.31	108.52
Inventory	192.68	200.22	224.01	246.47	217.07	200.21
Prepaid Expenses	8.47	19.93	17.12	6.14	5.61	1.17
Other Current Assets	8.13	-	2.95	12.7	23.72	9.95
Total Current Assets	372.42	373.61	501	513.36	479.09	397.04
Property, Plant & Equipment	346.53	357.78	401.8	493.75	526.38	544.29
Other Intangible Assets	1.44	2.65	2.66	2.86	2.98	1.45
Long-Term Deferred Tax Assets	1.66	1.01	1.04	-	0.45	-
Other Long-Term Assets	45.13	45.13	45.13	-	-	-
Total Assets	767.18	780.18	951.63	1,010	1,009	942.77
Accounts Payable	63.83	71.52	70.78	68.53	82.67	78.58
Accrued Expenses	122.4	84.49	102.2	35.72	26.31	27.31
Short-Term Debt	154.86	186.35	352.77	322.78	151.42	-
Current Portion of Long-Term Debt	16.5	16.25	4.16	24.28	23.37	131.49
Current Portion of Leases	7.8	5.5	6.8	5.51	9.75	5.15
Current Income Taxes Payable	10.49	12.01	16.39	17.43	31.7	31.73
Other Current Liabilities	-	30.56	47.08	30.68	31.57	28.37
Total Current Liabilities	375.86	406.68	600.19	504.94	356.79	302.62
Long-Term Debt	32.75	44.69	-	12.08	23.32	56.25
Long-Term Leases	10.4	9.87	17.36	22.81	20.08	11.99
Pension & Post-Retirement Benefits	27.84	26.87	27.25	36.29	38.78	37.87
Long-Term Deferred Tax Liabilities	1.37	2.47	-	0.18	-	0.45
Total Liabilities	448.22	490.58	644.79	576.3	438.97	409.18
Common Stock	353.57	353.57	353.57	353.57	353.57	314.29
Retained Earnings	269.3	242.34	196.86	296.33	361.26	364.13
Comprehensive Income & Other	-303.9	-306.32	-243.6	-216.23	-144.9	-144.83
Shareholders' Equity	318.97	289.59	306.84	433.67	569.93	533.59
Total Liabilities & Equity	767.18	780.18	951.63	1,010	1,009	942.77
Total Debt	222.3	262.66	381.09	387.46	227.94	204.87
Net Cash (Debt)	-214.02	-227.35	-270.13	-289.85	-137.57	-127.69
Net Cash Per Share	-6.05	-6.43	-7.64	-8.20	-3.89	-3.61
Filing Date Shares Outstanding	35.36	35.36	35.36	35.36	35.36	35.36
Total Common Shares Outstanding	35.36	35.36	35.36	35.36	35.36	35.36
Working Capital	-3.45	-33.07	-99.19	8.41	122.3	94.41
Book Value Per Share	9.02	8.19	8.68	12.27	16.12	15.09
Tangible Book Value	317.53	286.95	304.18	430.81	566.95	532.14
Tangible Book Value Per Share	8.98	8.12	8.60	12.18	16.03	15.05
Land	-	2.9	3.93	49.72	51.6	61.68
Buildings	-	286.19	292.13	295.55	302.83	301.32
Machinery	-	400.82	421.07	427.64	443.79	460.07
Construction In Progress	-	5.81	3.88	15.3	15.2	9.82

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