Perfect Presentation for Commercial Services Company (TADAWUL: 7204)

Perfect Presentation for Commercial Services Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	28.1	51.5	67.21	69.46	10.55	3.35
Cash & Short-Term Investments	28.1	51.5	67.21	69.46	10.55	3.35
Cash Growth	-37.85%	-23.37%	-3.23%	558.49%	214.84%	-51.58%
Accounts Receivable	993.79	921.62	588.74	289.93	183.06	114.39
Other Receivables	-	11.53	2.28	2.4	4.57	3.42
Receivables	993.79	933.15	591.02	292.33	187.63	117.81
Inventory	4.2	3.9	0.29	0.89	5.41	1.08
Prepaid Expenses	55.11	2.72	3.81	7.47	2.97	3.33
Other Current Assets	-	12.04	10.49	13.02	10.97	15.83
Total Current Assets	1,081	1,003	672.82	383.18	217.53	141.41
Property, Plant & Equipment	133.68	148.54	131.12	116.67	98.06	63.87
Long-Term Investments	-	-	2.05	1.5	1.03	-
Other Intangible Assets	29.21	26.51	1.2	-	-	-
Total Assets	1,244	1,178	807.2	501.35	316.62	205.28
Accounts Payable	140.27	189.26	166.1	73.38	42.05	20.14
Accrued Expenses	157.42	135.85	92.4	71.1	28.97	12.21
Short-Term Debt	385.8	333.16	152.02	84.03	67.04	60.69
Current Portion of Long-Term Debt	3.14	2.78	2.18	2.7	0.85	-
Current Income Taxes Payable	2.26	6.9	5.27	3.47	1.75	1.46
Current Unearned Revenue	44.35	61.34	70.69	58.34	29.46	14.56
Other Current Liabilities	1.76	30.43	33.16	20.44	11.63	14.4
Total Current Liabilities	735.01	759.72	521.81	313.46	181.73	123.45
Long-Term Debt	0.91	2.58	5.36	7.26	9.95	-
Total Liabilities	774.3	796.35	553.6	341.63	205.5	130.84
Common Stock	300	150	150	20	20	20
Additional Paid-In Capital	-	-	-	6.67	6.67	6.67
Retained Earnings	169.79	232.02	102.06	133.05	84.45	50.7
Comprehensive Income & Other	-	-	1.54	-	-	-2.94
Shareholders' Equity	469.79	382.02	253.6	159.72	111.12	74.44
Total Liabilities & Equity	1,244	1,178	807.2	501.35	316.62	205.28
Total Debt	389.86	338.53	159.56	93.99	77.84	60.69
Net Cash (Debt)	-361.76	-287.02	-92.35	-24.53	-67.29	-57.34
Net Cash Per Share	-1.21	-0.96	-0.31	-0.08	-1.68	-1.43
Filing Date Shares Outstanding	300	300	300	40	40	0.02
Total Common Shares Outstanding	300	300	300	40	40	0.02
Working Capital	346.19	243.6	151.01	69.71	35.8	17.95
Book Value Per Share	1.57	1.27	0.85	3.99	2.78	3721.80
Tangible Book Value	440.58	355.51	252.4	159.72	111.12	74.44
Tangible Book Value Per Share	1.47	1.19	0.84	3.99	2.78	3721.80
Land	-	52.07	52.07	52.07	7.03	3.59
Buildings	-	92.17	63.47	63.42	21.19	62.16
Machinery	-	26.23	19.14	16.51	14.77	11.68
Construction In Progress	-	1.62	15.91	-	70.17	-
Leasehold Improvements	-	1.87	1.87	1.87	1.87	-

Source: S&P Capital IQ. Standard template. Financial Sources.