Halwani Bros. Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	42.61	15.41	35.31	110.96	97.53	90.37
Trading Asset Securities	-	-	-	-	0.08	-
Cash & Short-Term Investments	42.61	15.41	35.31	110.96	97.61	90.37
Cash Growth	-20.32%	-56.36%	-68.18%	13.68%	8.02%	17.08%
Accounts Receivable	175.35	113.6	102.99	132.7	126.1	133.83
Other Receivables	-	6.53	13.59	11.87	22.04	6.11
Receivables	175.35	122.3	118.14	145.96	150.44	142.31
Inventory	148.25	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	366.2	333.79	373.61	501	513.36	479.09
Property, Plant & Equipment	325.83	340.36	357.78	401.8	493.75	526.38
Other Intangible Assets	1.32	1.39	2.65	2.66	2.86	2.98
Long-Term Deferred Tax Assets	1.59	1.11	1.01	1.04	-	0.45
Other Long-Term Assets	45.13	45.13	45.13	45.13	-	-
Total Assets	740.07	721.78	780.18	951.63	1,010	1,009
Accounts Payable	61.33	65.29	71.52	70.78	68.53	82.67
Accrued Expenses	121.3	82.69	84.49	102.2	35.72	26.31
Short-Term Debt	117.83	107.73	186.35	352.77	322.78	151.42
Current Portion of Long-Term Debt	16.47	16.5	16.25	4.16	24.28	23.37
Current Portion of Leases	7.06	7.46	5.5	6.8	5.51	9.75
Current Income Taxes Payable	7.78	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	331.77	319.74	406.68	600.19	504.94	356.79
Long-Term Debt	24.48	28.62	44.69	-	12.08	23.32
Long-Term Leases	7.1	8.45	9.87	17.36	22.81	20.08
Pension & Post-Retirement Benefits	27.8	27.37	26.87	27.25	36.29	38.78
Long-Term Deferred Tax Liabilities	0.83	1.76	2.47	-	0.18	-
Total Liabilities	391.99	385.94	490.58	644.79	576.3	438.97
Common Stock	353.57	353.57	353.57	353.57	353.57	353.57
Retained Earnings	301.38	285.98	242.34	196.86	296.33	361.26
Comprehensive Income & Other	-306.87	-303.7	-306.32	-243.6	-216.23	-144.9
Shareholders' Equity	348.08	335.84	289.59	306.84	433.67	569.93
Total Liabilities & Equity	740.07	721.78	780.18	951.63	1,010	1,009
Total Debt	172.94	168.75	262.66	381.09	387.46	227.94
Net Cash (Debt)	-130.33	-153.34	-227.35	-270.13	-289.85	-137.57
Net Cash Per Share	-3.69	-4.34	-6.43	-7.64	-8.20	-3.89
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	34.43	14.05	-33.07	-99.19	8.41	122.3
Book Value Per Share	9.84	9.50	8.19	8.68	12.27	16.12
Tangible Book Value	346.77	334.46	286.95	304.18	430.81	566.95
Tangible Book Value Per Share	9.81	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.