Sport Clubs Company 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	46.68	5.03	8.64	17.3	16.51
Cash & Short-Term Investments	46.68	5.03	8.64	17.3	16.51
Cash Growth	828.62%	-41.83%	-50.04%	4.76%	73.90%
Accounts Receivable	11.99	29.22	4.67	4.22	0.95
Other Receivables	-	-	1.93	0.41	0.07
Receivables	11.99	29.22	6.6	4.63	1.03
Inventory	8.07	9.93	8.21	6.19	4.32
Prepaid Expenses	16.52	17.1	9.09	10.69	9.59
Other Current Assets	8.59	11.64	1.96	3.9	0.77
Total Current Assets	91.85	72.92	34.5	42.71	32.21
Property, Plant & Equipment	844.47	716.02	717.25	628.35	635.78
Goodwill	0.94	0.94	0.94	0.94	0.94
Other Intangible Assets	7.45	4.45	4.4	2.51	2.83
Other Long-Term Assets	-	-	-	-	2.22
Total Assets	944.71	794.33	757.09	674.51	673.97
Accounts Payable	10.64	26.1	29.12	3.57	4.75
Accrued Expenses	16.78	18.53	13.53	22.13	14.13
Current Portion of Long-Term Debt	32.4	58.94	41.95	44.17	37.28
Current Portion of Leases	45.43	42.25	36.03	15.74	14.99
Current Income Taxes Payable	1.06	1.01	0.8	0.69	0.53
Current Unearned Revenue	101.56	93.66	75.63	67.92	60.64
Total Current Liabilities	207.88	240.49	197.06	154.22	132.33
Long-Term Debt	107.53	84.03	60.68	81.36	109.01
Long-Term Leases	328	279.67	333.42	285.52	294.45
Long-Term Unearned Revenue	0.66	0.73	0.7	1.43	5.05
Pension & Post-Retirement Benefits	30.12	24.68	21.83	17.51	17.73
Total Liabilities	674.2	629.6	613.68	540.04	558.56
Common Stock	114.4	104	104	104	104
Additional Paid-In Capital	61.97	-	-	-	-
Retained Earnings	94.14	61.76	39.41	30.47	11.42
Comprehensive Income & Other	-	-1.03	-	-	-
Shareholders' Equity	270.51	164.73	143.41	134.47	115.42
Total Liabilities & Equity	944.71	794.33	757.09	674.51	673.97
Total Debt	513.37	464.9	472.08	426.78	455.73
Net Cash (Debt)	-466.69	-459.87	-463.43	-409.49	-439.22
Net Cash Per Share	-4.30	-4.42	-4.46	-39.37	-42.23
Filing Date Shares Outstanding	114.4	104	104	104	104
Total Common Shares Outstanding	114.4	104	104	104	104
Working Capital	-116.03	-167.57	-162.56	-111.5	-100.12
Book Value Per Share	2.36	1.58	1.38	1.29	1.11
Tangible Book Value	262.12	159.35	138.07	131.03	111.65
Tangible Book Value Per Share	2.29	1.53	1.33	1.26	1.07
Land	38.53	38.53	38.53	17.03	15.21
Buildings	482.2	418.36	402.59	397.95	366
Machinery	194.13	176.2	153.87	144.81	137.89
Construction In Progress	86.11	61.34	32.54	22	47.73
Leasehold Improvements	43.78	39.67	51.7	54.78	55.39

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