BENA Steel Industries Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	3.1	2.76	0.46	3.7	4.36
Cash & Short-Term Investments	3.1	2.76	0.46	3.7	4.36
Cash Growth	12.30%	502.67%	-87.60%	-15.02%	66.12%
Accounts Receivable	96.1	102.5	89.3	83.03	68.4
Other Receivables	1.19	1.3	1.18	1.1	0.89
Receivables	97.29	103.79	90.48	84.13	69.29
Inventory	134.65	94.76	109.11	103.53	83.73
Prepaid Expenses	1.28	0.84	1.02	1.25	0.53
Other Current Assets	8.11	7.55	0.85	0.6	0.63
Total Current Assets	244.44	209.71	201.93	193.23	158.53
Property, Plant & Equipment	40.44	68.41	58.64	52.09	55.86
Other Long-Term Assets	29.69	-	-	-	-
Total Assets	314.57	278.12	260.57	245.31	214.39
Accounts Payable	76.01	63.64	80.48	77.79	50.04
Accrued Expenses	7.38	6.73	2.88	4.54	3.74
Short-Term Debt	126.95	86.58	60.98	49.57	76.58
Current Portion of Long-Term Debt	-	8.52	8.52	8.52	-
Current Portion of Leases	0.63	0.84	0.57	0.55	0.64
Current Income Taxes Payable	0.8	1.2	1	0.95	1
Other Current Liabilities	2.93	2.03	3.14	2.77	5.11
Total Current Liabilities	214.68	169.54	157.56	144.69	137.11
Long-Term Debt	-	4.26	12.77	21.29	-
Long-Term Leases	1.48	2.11	0.86	1.43	1.98
Pension & Post-Retirement Benefits	9.18	9.13	8.52	8.26	7.41
Total Liabilities	225.34	185.03	179.71	175.67	146.51
Common Stock	60	60	50	50	50
Additional Paid-In Capital	-	-	0.22	0.22	0.22
Retained Earnings	16.96	21.33	24.93	20.11	18.19
Comprehensive Income & Other	12.28	11.76	5.72	-0.68	-0.52
Shareholders' Equity	89.24	93.09	80.86	69.64	67.89
Total Liabilities & Equity	314.57	278.12	260.57	245.31	214.39
Total Debt	129.05	102.3	83.7	81.36	79.2
Net Cash (Debt)	-125.95	-99.54	-83.24	-77.65	-74.84
Net Cash Per Share	-20.99	-16.59	-13.87	-12.94	-12.47
Filing Date Shares Outstanding	6	6	6	6	6
Total Common Shares Outstanding	6	6	6	6	6
Working Capital	29.76	40.17	44.37	48.54	21.42
Book Value Per Share	14.87	15.51	13.48	11.61	11.31
Tangible Book Value	89.24	93.09	80.86	69.64	67.89
Tangible Book Value Per Share	14.87	15.51	13.48	11.61	11.31
Land	-	29.54	23.48	17.15	17.15
Buildings	37.66	36.05	35.93	35.93	34.54
Machinery	81.18	73.7	67.23	65.84	65.57
Construction In Progress	0.04	2.36	3.39	-	0.62

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