BENA Steel Industries Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

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

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