Armah Sports 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	82.14	45.09	25.42	3.15	0.87
Short-Term Investments	-	-	62.8	-	-
Cash & Short-Term Investments	82.14	45.09	88.22	3.15	0.87
Cash Growth	82.17%	-48.89%	2703.93%	263.68%	-
Accounts Receivable	0.26	-	-	-	-
Other Receivables	0.66	0.36	2.67	5.65	5.1
Receivables	0.92	0.36	2.67	5.65	5.1
Inventory	3.65	3.35	2.01	1.02	0.52
Prepaid Expenses	3.45	4.01	1.8	1.38	0.57
Other Current Assets	5.03	2.24	1.52	0.04	0.03
Total Current Assets	95.2	55.06	96.21	11.25	7.07
Property, Plant & Equipment	889.97	916.21	724.1	537.47	304.63
Long-Term Investments	64.14	-	-	-	-
Other Intangible Assets	1.42	1.59	1.93	1.23	1.43
Other Long-Term Assets	19.35	8.55	12.96	30.08	37.15
Total Assets	1,070	981.4	835.2	580.03	350.28
Accounts Payable	3.23	4.07	23.28	15.15	5.43
Accrued Expenses	12.12	12.47	7.36	1.33	0.65
Short-Term Debt	-	7.5	46.5	15	-
Current Portion of Long-Term Debt	55.99	41.24	29.46	17.28	0.72
Current Portion of Leases	16.62	9.1	2.71	1.61	12.63
Current Income Taxes Payable	1.49	0.96	0.04	-	-
Current Unearned Revenue	62.59	59.65	36.79	7.01	0.69
Other Current Liabilities	3.76	5.76	10.66	14.43	13.25
Total Current Liabilities	155.81	140.76	156.8	71.81	33.36
Long-Term Debt	163.25	176.14	227.12	239.88	131.35
Long-Term Leases	192.29	190.73	69.39	18.57	153.63
Pension & Post-Retirement Benefits	4.91	3.04	2.12	1.28	0.5
Other Long-Term Liabilities	1.26	-	1.78	1.9	4
Total Liabilities	517.52	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	37.65	-23.81	-54.42	-55.06	-25.19
Comprehensive Income & Other	117.46	97.1	34.96	14.11	-
Shareholders' Equity	552.55	470.73	377.99	246.58	27.44
Total Liabilities & Equity	1,070	981.4	835.2	580.03	350.28
Total Debt	428.15	424.71	375.18	292.34	298.32
Net Cash (Debt)	-346.01	-379.62	-286.95	-289.19	-297.46
Net Cash Per Share	-10.53	-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	-60.61	-85.7	-60.59	-60.57	-26.29
Book Value Per Share	16.82	14.33	11.50	8.58	5.21
Tangible Book Value	551.13	469.15	376.06	245.35	26.01
Tangible Book Value Per Share	16.77	14.28	11.44	8.53	4.94
Land	352.36	332	269.86	249.01	-
Buildings	348.84	347.11	252.27	140.78	16.76
Machinery	99.58	90.32	59.6	34.15	6.28
Construction In Progress	51.15	10.08	97.79	100.98	114.11

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