Ghida Al-Sultan Company 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	14.11	9.05	9.46	7.55	13.74
Cash & Short-Term Investments	14.11	9.05	9.46	7.55	13.74
Cash Growth	55.90%	-4.30%	25.26%	-45.04%	252.26%
Accounts Receivable	10.46	8.24	5.85	3.06	3.99
Other Receivables	-	-	1.15	2.74	0.83
Receivables	10.77	8.35	7.18	5.94	4.81
Inventory	13.72	14.13	18.44	18.23	6.58
Prepaid Expenses	2.29	2.85	3.45	2.32	2.34
Restricted Cash	-	-	-	-	0.27
Other Current Assets	4.1	4.37	2.41	1.41	3.25
Total Current Assets	44.99	38.75	40.94	35.45	30.99
Property, Plant & Equipment	107.53	91	63.86	61.1	44.45
Other Intangible Assets	0.29	0.29	0.11	0.09	-
Total Assets	152.81	130.04	104.92	96.64	75.44
Accounts Payable	12.73	10.97	15.25	11.69	4.68
Accrued Expenses	9.34	3.15	2.74	3.19	2.74
Short-Term Debt	-	-	-	-	2.22
Current Portion of Leases	9.07	6.51	9.07	8.7	4.43
Current Income Taxes Payable	0.39	0.62	0.75	0.78	0.68
Other Current Liabilities	-	2.3	2.8	4.93	0.92
Total Current Liabilities	31.53	23.55	30.62	29.29	15.67
Long-Term Leases	53.18	41.03	10.93	12.64	9.93
Pension & Post-Retirement Benefits	4.73	3.38	3.37	2.95	3.17
Total Liabilities	89.43	67.96	44.92	44.88	28.77
Common Stock	32	32	32	32	32
Retained Earnings	30.73	29.43	27.35	19.11	14.02
Comprehensive Income & Other	0.65	0.65	0.65	0.65	0.65
Shareholders' Equity	63.38	62.08	60	51.76	46.67
Total Liabilities & Equity	152.81	130.04	104.92	96.64	75.44
Total Debt	62.25	47.54	20	21.35	16.58
Net Cash (Debt)	-48.14	-38.49	-10.54	-13.79	-2.84
Net Cash Per Share	-15.04	-12.03	-3.30	-4.31	-0.89
Filing Date Shares Outstanding	3.2	3.2	3.2	3.2	3.2
Total Common Shares Outstanding	3.2	3.2	3.2	3.2	3.2
Working Capital	13.46	15.19	10.32	6.15	15.32
Book Value Per Share	19.81	19.40	18.75	16.17	14.58
Tangible Book Value	63.08	61.79	59.88	51.66	46.67
Tangible Book Value Per Share	19.71	19.31	18.71	16.15	14.58
Buildings	35.22	27.86	25.14	20.38	14.2
Machinery	37.07	35.24	31.31	27.24	23.61
Construction In Progress	-	1.82	1.42	3.24	3.23

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