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 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	3.06	0.46	3.7	4.36	2.62
Cash & Short-Term Investments	3.06	0.46	3.7	4.36	2.62
Cash Growth	-71.01%	-87.60%	-15.02%	66.12%	-
Accounts Receivable	103.25	89.3	83.03	68.4	69.6
Other Receivables	-	1.18	1.1	0.89	0.16
Receivables	103.25	90.48	84.13	69.29	69.77
Inventory	103.8	109.11	103.53	83.73	80.21
Prepaid Expenses	4.34	1.02	1.25	0.53	0.64
Other Current Assets	-	0.85	0.6	0.63	-
Total Current Assets	214.44	201.93	193.23	158.53	153.24
Property, Plant & Equipment	58.42	58.64	52.09	55.86	59.42
Total Assets	272.86	260.57	245.31	214.39	212.66
Accounts Payable	56.25	80.48	77.79	50.04	54.7
Accrued Expenses	6.61	2.88	4.54	3.74	2.4
Short-Term Debt	96.34	60.98	49.57	76.58	80.93
Current Portion of Long-Term Debt	8.52	8.52	8.52	-	-
Current Portion of Leases	0.49	0.57	0.55	0.64	0.69
Current Income Taxes Payable	0.6	1	0.95	1	-
Other Current Liabilities	-	3.14	2.77	5.11	3.81
Total Current Liabilities	168.81	157.56	144.69	137.11	142.52
Long-Term Debt	8.52	12.77	21.29	-	-
Long-Term Leases	0.95	0.86	1.43	1.98	2.53
Total Liabilities	186.98	179.71	175.67	146.51	151.63
Common Stock	50	50	50	50	0.05
Additional Paid-In Capital	0.22	0.22	0.22	0.22	0.22
Retained Earnings	29.95	24.93	20.11	18.19	11.03
Comprensive Income & Other	5.72	5.72	-0.68	-0.52	49.73
Shareholders' Equity	85.88	80.86	69.64	67.89	61.03
Total Liabilities & Equity	272.86	260.57	245.31	214.39	212.66
Total Debt	114.81	83.7	81.36	79.2	84.15
Net Cash (Debt)	-111.75	-83.24	-77.65	-74.84	-81.53
Net Cash Per Share	-22.35	-16.65	-15.53	-14.97	-16.31
Filing Date Shares Outstanding	5	5	5	5	5
Total Common Shares Outstanding	5	5	5	5	5
Working Capital	45.63	44.37	48.54	21.42	10.71
Book Value Per Share	17.18	16.17	13.93	13.58	12.21
Tangible Book Value	85.88	80.86	69.64	67.89	61.03
Tangible Book Value Per Share	17.18	16.17	13.93	13.58	12.21
Land	23.48	23.48	17.15	17.15	17.15
Buildings	36.05	35.93	35.93	34.54	33.51
Machinery	67.92	67.23	65.84	65.57	87.48
Construction In Progress	4.48	3.39	-	0.62	0.92

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