Arabica Star Company Balance Sheet

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	10.4	1.36	2.26
Cash & Short-Term Investments	10.4	1.36	2.26
Cash Growth	665.74%	-40.04%	-
Accounts Receivable	0.3	1.49	0.17
Other Receivables	0.05	0.05	-
Receivables	0.35	1.54	0.17
Inventory	2.93	7.03	3.09
Other Current Assets	1.58	1.22	1.23
Total Current Assets	15.26	11.14	6.75
Property, Plant & Equipment	56.82	53.65	59.61
Total Assets	72.08	64.8	66.35
Accounts Payable	3.64	4.15	3.41
Accrued Expenses	2.38	2.64	2.04
Current Portion of Long-Term Debt	6.11	8.99	8.46
Current Portion of Leases	5.53	6.76	6.61
Current Income Taxes Payable	0.11	0.13	0.1
Current Unearned Revenue	0.25	0.25	0.29
Other Current Liabilities	0.01	-	-
Total Current Liabilities	18.03	22.91	20.92
Long-Term Debt	7.48	9.81	10.92
Long-Term Leases	5.88	11.34	18.71
Total Liabilities	32.86	44.74	51.27
Common Stock	13.75	11	11
Additional Paid-In Capital	12.35	-	-
Retained Earnings	13.12	9.06	4.08
Shareholders' Equity	39.22	20.06	15.08
Total Liabilities & Equity	72.08	64.8	66.35
Total Debt	24.99	36.9	44.7
Net Cash (Debt)	-14.59	-35.54	-42.44
Net Cash Per Share	-12.91	-32.31	-39.56
Filing Date Shares Outstanding	1.38	1.1	1.07
Total Common Shares Outstanding	1.38	1.1	1.07
Working Capital	-2.77	-11.77	-14.17
Book Value Per Share	28.52	18.24	14.06
Tangible Book Value	39.22	20.06	15.08
Tangible Book Value Per Share	28.52	18.24	14.06
Land	2.6	4.05	4.05
Machinery	45	41.44	35.89
Construction In Progress	11.93	-	-

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