Sport Clubs Company 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	33.74	46.68	5.03	8.64	17.3	16.51
Cash & Short-Term Investments	33.74	46.68	5.03	8.64	17.3	16.51
Cash Growth	850.66%	828.62%	-41.83%	-50.04%	4.76%	73.90%
Accounts Receivable	12.7	11.99	29.22	4.67	4.22	0.95
Other Receivables	-	-	-	1.93	0.41	0.07
Receivables	12.7	11.99	29.22	6.6	4.63	1.03
Inventory	9.75	8.07	9.93	8.21	6.19	4.32
Prepaid Expenses	29.19	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	85.38	91.85	72.92	34.5	42.71	32.21
Property, Plant & Equipment	858.28	844.47	716.02	717.25	628.35	635.78
Goodwill	-	0.94	0.94	0.94	0.94	0.94
Other Intangible Assets	7.87	7.45	4.45	4.4	2.51	2.83
Other Long-Term Assets	-	-	-	-	-	2.22
Total Assets	951.53	944.71	794.33	757.09	674.51	673.97
Accounts Payable	10.61	10.64	26.1	29.12	3.57	4.75
Accrued Expenses	16.71	16.78	18.53	13.53	22.13	14.13
Current Portion of Long-Term Debt	31.87	32.4	58.94	41.95	44.17	37.28
Current Portion of Leases	46.69	45.43	42.25	36.03	15.74	14.99
Current Income Taxes Payable	1.18	1.06	1.01	0.8	0.69	0.53
Current Unearned Revenue	104.68	101.56	93.66	75.63	67.92	60.64
Total Current Liabilities	211.74	207.88	240.49	197.06	154.22	132.33
Long-Term Debt	107.16	107.53	84.03	60.68	81.36	109.01
Long-Term Leases	326.33	328	279.67	333.42	285.52	294.45
Long-Term Unearned Revenue	1.45	0.66	0.73	0.7	1.43	5.05
Pension & Post-Retirement Benefits	33.19	30.12	24.68	21.83	17.51	17.73
Total Liabilities	679.87	674.2	629.6	613.68	540.04	558.56
Common Stock	114.4	114.4	104	104	104	104
Additional Paid-In Capital	61.97	61.97	-	-	-	-
Retained Earnings	95.29	94.14	61.76	39.41	30.47	11.42
Comprehensive Income & Other	-	-	-1.03	-	-	-
Shareholders' Equity	271.66	270.51	164.73	143.41	134.47	115.42
Total Liabilities & Equity	951.53	944.71	794.33	757.09	674.51	673.97
Total Debt	512.05	513.37	464.9	472.08	426.78	455.73
Net Cash (Debt)	-478.31	-466.69	-459.87	-463.43	-409.49	-439.22
Net Cash Per Share	-4.28	-4.30	-4.42	-4.46	-39.37	-42.23
Filing Date Shares Outstanding	115.82	114.4	104	104	104	104
Total Common Shares Outstanding	115.82	114.4	104	104	104	104
Working Capital	-126.36	-116.03	-167.57	-162.56	-111.5	-100.12
Book Value Per Share	2.35	2.36	1.58	1.38	1.29	1.11
Tangible Book Value	263.78	262.12	159.35	138.07	131.03	111.65
Tangible Book Value Per Share	2.28	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.