Elm 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	1,836	2,251	384.39	588.68	1,362
Short-Term Investments	2,306	1,426	3,056	1,998	100.28
Trading Asset Securities	404.6	480.6	18.8	85.85	491.55
Cash & Short-Term Investments	4,547	4,157	3,459	2,673	1,954
Cash Growth	9.37%	20.18%	29.42%	36.79%	25.96%
Accounts Receivable	4,807	3,558	3,170	2,270	2,315
Other Receivables	69.88	55.3	56.49	44.85	20.21
Receivables	4,877	3,614	3,226	2,314	2,335
Prepaid Expenses	174.54	89.96	112.84	59.97	48.99
Other Current Assets	202.86	165.49	203.55	107.9	54.12
Total Current Assets	9,802	8,027	7,002	5,155	4,392
Property, Plant & Equipment	1,482	1,127	725.8	491.66	512.68
Long-Term Investments	269.32	237.57	230.04	199.93	123.88
Other Intangible Assets	251.08	70.61	107.18	179.63	165.27
Long-Term Accounts Receivable	45.47	73.41	-	-	-
Other Long-Term Assets	38.01	19.07	32.03	-	-
Total Assets	11,887	9,554	8,097	6,026	5,194
Accounts Payable	592.03	349.71	328.85	318.81	249.3
Accrued Expenses	2,008	1,683	2,065	1,206	709.48
Current Portion of Long-Term Debt	453.41	-	-	-	-
Current Portion of Leases	109.73	85	37.38	36.32	43.55
Current Income Taxes Payable	153.26	218.17	183.61	138.43	103.47
Current Unearned Revenue	1,407	609.81	503.71	472.26	414.76
Other Current Liabilities	881.53	447.12	411.66	403.92	463.48
Total Current Liabilities	5,606	3,393	3,530	2,575	1,984
Long-Term Debt	1,520	-	-	-	-
Long-Term Leases	543.75	481.01	212.09	96.59	137.54
Pension & Post-Retirement Benefits	596.34	387.24	360.69	307.46	263.06
Total Liabilities	8,266	4,261	4,103	2,979	2,385
Common Stock	800	800	800	800	800
Retained Earnings	3,062	4,726	3,476	2,578	2,036
Treasury Stock	-273.86	-293.11	-294.76	-307.2	-
Comprehensive Income & Other	32.93	60.67	12.83	-24.18	-26.54
Total Common Equity	3,621	5,293	3,995	3,047	2,810
Minority Interest	0.11	0.14	0.16	-	-
Shareholders' Equity	3,621	5,293	3,995	3,047	2,810
Total Liabilities & Equity	11,887	9,554	8,097	6,026	5,194
Total Debt	2,627	566.01	249.48	132.91	181.08
Net Cash (Debt)	1,920	3,591	3,210	2,540	1,773
Net Cash Growth	-46.54%	11.89%	26.37%	43.26%	35.37%
Net Cash Per Share	24.61	46.09	40.12	31.75	22.16
Filing Date Shares Outstanding	77.86	77.71	77.7	77.6	80
Total Common Shares Outstanding	77.86	77.71	77.7	77.6	80
Working Capital	4,196	4,634	3,472	2,580	2,408
Book Value Per Share	46.51	68.11	51.41	39.27	35.12
Tangible Book Value	3,370	5,222	3,887	2,867	2,644
Tangible Book Value Per Share	43.28	67.20	50.03	36.95	33.05
Land	33.76	33.76	33.76	33.76	33.76
Buildings	299.17	298.06	295.77	293.6	293.6
Machinery	539.2	423.06	289.58	222.61	181.35
Construction In Progress	196.03	51.06	119.81	57.78	58.03
Leasehold Improvements	278.38	172.29	104.31	114.17	113.84

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.