Halwani Bros. Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	15.41	35.31	110.96	97.53	90.37
Trading Asset Securities	-	-	-	0.08	-
Cash & Short-Term Investments	15.41	35.31	110.96	97.61	90.37
Cash Growth	-56.36%	-68.18%	13.68%	8.02%	17.08%
Accounts Receivable	113.6	102.99	132.7	126.1	133.83
Other Receivables	6.53	13.59	11.87	22.04	6.11
Receivables	122.3	118.14	145.96	150.44	142.31
Inventory	179.11	200.22	224.01	246.47	217.07
Prepaid Expenses	6.49	6.01	17.12	6.14	5.61
Other Current Assets	10.49	13.92	2.95	12.7	23.72
Total Current Assets	333.79	373.61	501	513.36	479.09
Property, Plant & Equipment	340.36	357.78	401.8	493.75	526.38
Other Intangible Assets	1.39	2.65	2.66	2.86	2.98
Long-Term Deferred Tax Assets	1.11	1.01	1.04	-	0.45
Other Long-Term Assets	45.13	45.13	45.13	-	-
Total Assets	721.78	780.18	951.63	1,010	1,009
Accounts Payable	65.29	71.52	70.78	68.53	82.67
Accrued Expenses	82.69	84.49	102.2	35.72	26.31
Short-Term Debt	107.73	186.35	352.77	322.78	151.42
Current Portion of Long-Term Debt	16.5	16.25	4.16	24.28	23.37
Current Portion of Leases	7.46	5.5	6.8	5.51	9.75
Current Income Taxes Payable	10.61	12.01	16.39	17.43	31.7
Other Current Liabilities	29.47	30.56	47.08	30.68	31.57
Total Current Liabilities	319.74	406.68	600.19	504.94	356.79
Long-Term Debt	28.62	44.69	-	12.08	23.32
Long-Term Leases	8.45	9.87	17.36	22.81	20.08
Pension & Post-Retirement Benefits	27.37	26.87	27.25	36.29	38.78
Long-Term Deferred Tax Liabilities	1.76	2.47	-	0.18	-
Total Liabilities	385.94	490.58	644.79	576.3	438.97
Common Stock	353.57	353.57	353.57	353.57	353.57
Retained Earnings	285.98	242.34	196.86	296.33	361.26
Comprehensive Income & Other	-303.7	-306.32	-243.6	-216.23	-144.9
Shareholders' Equity	335.84	289.59	306.84	433.67	569.93
Total Liabilities & Equity	721.78	780.18	951.63	1,010	1,009
Total Debt	168.75	262.66	381.09	387.46	227.94
Net Cash (Debt)	-153.34	-227.35	-270.13	-289.85	-137.57
Net Cash Per Share	-4.34	-6.43	-7.64	-8.20	-3.89
Filing Date Shares Outstanding	35.36	35.36	35.36	35.36	35.36
Total Common Shares Outstanding	35.36	35.36	35.36	35.36	35.36
Working Capital	14.05	-33.07	-99.19	8.41	122.3
Book Value Per Share	9.50	8.19	8.68	12.27	16.12
Tangible Book Value	334.46	286.95	304.18	430.81	566.95
Tangible Book Value Per Share	9.46	8.12	8.60	12.18	16.03
Land	3.01	2.9	3.93	49.72	51.6
Buildings	287.98	286.19	292.13	295.55	302.83
Machinery	412.52	400.82	421.07	427.64	443.79
Construction In Progress	6.57	5.81	3.88	15.3	15.2

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