Knowledge Tower Balance Sheet

Financials in millions SAR. Fiscal year is April - March.

Millions SAR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	1.76	1.39	2.34	5.41	4.5	3.68
Cash & Short-Term Investments	1.76	1.39	2.34	5.41	4.5	3.68
Cash Growth	-35.82%	-40.75%	-56.76%	20.32%	22.32%	132.59%
Accounts Receivable	10.98	10.24	4.81	0.79	1.75	0.62
Other Receivables	-	-	-	-	-	0.02
Receivables	10.98	10.24	4.81	0.79	1.75	0.64
Inventory	26.71	20.19	17.89	18.62	17.11	14.9
Prepaid Expenses	1.04	0.66	0.83	0.68	0.35	0.29
Other Current Assets	-	0.11	1.55	0.61	0.72	0.09
Total Current Assets	40.48	32.59	27.42	26.11	24.43	19.6
Property, Plant & Equipment	11.15	10.72	8.63	0.65	1.06	0.98
Other Intangible Assets	0.2	0.28	0.41	0.38	-	-
Total Assets	51.84	43.58	36.45	27.13	25.49	20.58
Accounts Payable	16.36	8.69	3.79	0.97	2.51	1.12
Accrued Expenses	2.54	1.51	1.2	0.41	0.23	0.82
Current Portion of Long-Term Debt	1.3	3.26	1.51	-	-	-
Current Portion of Leases	0.25	0.18	0.15	0.37	0.38	0.21
Current Income Taxes Payable	0.26	0.47	0.56	0.64	0.57	0.16
Other Current Liabilities	-	0.6	0.54	0.11	0.03	12.69
Total Current Liabilities	20.71	14.72	7.73	2.5	3.71	15.01
Long-Term Debt	5.03	5.03	8.49	-	-	-
Long-Term Leases	0.41	0.17	0.14	0.17	0.56	0.6
Pension & Post-Retirement Benefits	0.56	0.49	0.32	0.22	0.15	0.08
Total Liabilities	26.71	20.42	16.69	2.89	4.42	15.69
Common Stock	17.5	17.5	17.5	17.5	17.5	0.01
Retained Earnings	7.64	5.72	2.27	6.76	3.58	4.88
Comprehensive Income & Other	-0.01	-0.06	-0.01	-0.01	-0.01	-0
Shareholders' Equity	25.13	23.17	19.76	24.24	21.07	4.89
Total Liabilities & Equity	51.84	43.58	36.45	27.13	25.49	20.58
Total Debt	6.99	8.65	10.29	0.54	0.93	0.81
Net Cash (Debt)	-5.23	-7.27	-7.95	4.87	3.57	2.86
Net Cash Growth	-	-	-	36.54%	24.56%	351.20%
Net Cash Per Share	-0.30	-0.42	-0.45	0.28	0.20	-
Filing Date Shares Outstanding	17.5	17.5	17.5	17.5	17.5	-
Total Common Shares Outstanding	17.5	17.5	17.5	17.5	17.5	-
Working Capital	19.77	17.87	19.68	23.6	20.71	4.6
Book Value Per Share	1.44	1.32	1.13	1.39	1.20	-
Tangible Book Value	24.93	22.89	19.35	23.86	21.07	4.89
Tangible Book Value Per Share	1.42	1.31	1.11	1.36	1.20	-
Land	-	6.63	6.63	-	-	-
Machinery	-	0.57	0.55	0.4	0.34	0.28
Construction In Progress	-	3.57	1.5	-	-	-

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