BENA Steel Industries Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2.3	2.76	0.46	3.7	4.36	2.62
Cash & Short-Term Investments	2.3	2.76	0.46	3.7	4.36	2.62
Cash Growth	-24.88%	502.67%	-87.60%	-15.02%	66.12%	-
Accounts Receivable	113.44	102.5	89.3	83.03	68.4	69.6
Other Receivables	-	1.3	1.18	1.1	0.89	0.16
Receivables	113.44	103.79	90.48	84.13	69.29	69.77
Inventory	129.65	94.76	109.11	103.53	83.73	80.21
Prepaid Expenses	13.61	0.84	1.02	1.25	0.53	0.64
Other Current Assets	-	7.55	0.85	0.6	0.63	-
Total Current Assets	259	209.71	201.93	193.23	158.53	153.24
Property, Plant & Equipment	70.77	68.41	58.64	52.09	55.86	59.42
Total Assets	329.77	278.12	260.57	245.31	214.39	212.66
Accounts Payable	69.42	63.64	80.48	77.79	50.04	54.7
Accrued Expenses	6.56	6.73	2.88	4.54	3.74	2.4
Short-Term Debt	144.27	86.58	60.98	49.57	76.58	80.93
Current Portion of Long-Term Debt	8.52	8.52	8.52	8.52	-	-
Current Portion of Leases	0.61	0.84	0.57	0.55	0.64	0.69
Current Income Taxes Payable	0.6	1.2	1	0.95	1	-
Other Current Liabilities	-	2.03	3.14	2.77	5.11	3.81
Total Current Liabilities	229.98	169.54	157.56	144.69	137.11	142.52
Long-Term Debt	-	4.26	12.77	21.29	-	-
Long-Term Leases	1.67	2.11	0.86	1.43	1.98	2.53
Total Liabilities	240.68	185.03	179.71	175.67	146.51	151.63
Common Stock	60	60	50	50	50	0.05
Additional Paid-In Capital	-	-	0.22	0.22	0.22	0.22
Retained Earnings	17.33	21.33	24.93	20.11	18.19	11.03
Comprehensive Income & Other	11.76	11.76	5.72	-0.68	-0.52	49.73
Shareholders' Equity	89.09	93.09	80.86	69.64	67.89	61.03
Total Liabilities & Equity	329.77	278.12	260.57	245.31	214.39	212.66
Total Debt	155.06	102.3	83.7	81.36	79.2	84.15
Net Cash (Debt)	-152.76	-99.54	-83.24	-77.65	-74.84	-81.53
Net Cash Per Share	-25.46	-16.59	-13.87	-12.94	-12.47	-13.59
Filing Date Shares Outstanding	6	6	6	6	6	6
Total Common Shares Outstanding	6	6	6	6	6	6
Working Capital	29.02	40.17	44.37	48.54	21.42	10.71
Book Value Per Share	14.85	15.51	13.48	11.61	11.31	10.17
Tangible Book Value	89.09	93.09	80.86	69.64	67.89	61.03
Tangible Book Value Per Share	14.85	15.51	13.48	11.61	11.31	10.17
Land	29.54	29.54	23.48	17.15	17.15	17.15
Buildings	36.05	36.05	35.93	35.93	34.54	33.51
Machinery	76.29	73.7	67.23	65.84	65.57	87.48
Construction In Progress	4.64	2.36	3.39	-	0.62	0.92

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