Armah Sports Company 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
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
Cash & Equivalents	65.49	45.09	25.42	3.15	0.87
Short-Term Investments	-	-	62.8	-	-
Cash & Short-Term Investments	65.49	45.09	88.22	3.15	0.87
Cash Growth	-25.77%	-48.89%	2703.93%	263.68%	-
Other Receivables	-	0.36	2.67	5.65	5.1
Receivables	0.17	0.36	2.67	5.65	5.1
Inventory	2.98	3.35	2.01	1.02	0.52
Prepaid Expenses	8.1	4.01	1.8	1.38	0.57
Other Current Assets	-	2.24	1.52	0.04	0.03
Total Current Assets	76.75	55.06	96.21	11.25	7.07
Property, Plant & Equipment	856.56	923.43	724.1	537.47	304.63
Other Intangible Assets	1.54	1.59	1.93	1.23	1.43
Other Long-Term Assets	15.55	8.55	12.96	30.08	37.15
Total Assets	1,015	988.62	835.2	580.03	350.28
Accounts Payable	3.33	4.07	23.28	15.15	5.43
Accrued Expenses	19.47	12.47	7.36	1.33	0.65
Short-Term Debt	-	7.5	46.5	15	-
Current Portion of Long-Term Debt	49.61	41.24	29.46	17.28	0.72
Current Portion of Leases	14.11	9.1	2.71	1.61	12.63
Current Income Taxes Payable	0.8	0.96	0.04	-	-
Current Unearned Revenue	66.84	59.65	36.79	7.01	0.69
Other Current Liabilities	-	5.76	10.66	14.43	13.25
Total Current Liabilities	154.15	140.76	156.8	71.81	33.36
Long-Term Debt	159.84	176.14	227.12	239.88	131.35
Long-Term Leases	191.76	190.73	69.39	18.57	153.63
Pension & Post-Retirement Benefits	4	3.04	2.12	1.28	0.5
Other Long-Term Liabilities	-	-	1.78	1.9	4
Total Liabilities	509.74	510.67	457.21	333.45	322.84
Common Stock	328.59	328.59	328.59	287.53	52.63
Additional Paid-In Capital	68.86	68.86	68.86	-	-
Retained Earnings	10.87	-16.6	-54.42	-55.06	-25.19
Comprehensive Income & Other	97.1	97.1	34.96	14.11	-
Shareholders' Equity	505.41	477.95	377.99	246.58	27.44
Total Liabilities & Equity	1,015	988.62	835.2	580.03	350.28
Total Debt	415.31	424.71	375.18	292.34	298.32
Net Cash (Debt)	-349.82	-379.62	-286.95	-289.19	-297.46
Net Cash Per Share	-10.65	-11.55	-9.86	-19.90	-56.52
Filing Date Shares Outstanding	32.86	32.86	32.86	28.75	5.26
Total Common Shares Outstanding	32.86	32.86	32.86	28.75	5.26
Working Capital	-77.4	-85.7	-60.59	-60.57	-26.29
Book Value Per Share	15.38	14.55	11.50	8.58	5.21
Tangible Book Value	503.87	476.37	376.06	245.35	26.01
Tangible Book Value Per Share	15.33	14.50	11.44	8.53	4.94
Land	-	332	269.86	249.01	-
Buildings	-	354.57	252.27	140.78	16.76
Machinery	-	90.93	59.6	34.15	6.28
Construction In Progress	-	10.08	97.79	100.98	114.11

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