Hawyia Auctions 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	39.37	21.09	29.48	5.7
Cash & Short-Term Investments	39.37	21.09	29.48	5.7
Cash Growth	33.52%	-28.46%	417.22%	-
Accounts Receivable	25.77	8.07	7.11	9.09
Other Receivables	0.18	0.12	0.25	0.39
Receivables	26.01	8.27	7.36	9.48
Inventory	0.1	0.08	1.29	1.3
Prepaid Expenses	0.1	0.3	0.13	0.11
Other Current Assets	0.38	0.51	0.2	0.14
Total Current Assets	65.96	30.25	38.48	16.73
Property, Plant & Equipment	0.18	0.21	0.21	0.16
Other Intangible Assets	0.01	0.01	0.02	0.01
Other Long-Term Assets	5.32	5.32	5.32	-
Total Assets	71.47	35.79	44.02	16.89
Accounts Payable	0.22	0	6.98	-
Accrued Expenses	26	7.7	4.5	2.99
Current Income Taxes Payable	0.44	0.59	0.95	0.31
Other Current Liabilities	0.05	0.05	5.48	11.06
Total Current Liabilities	26.72	8.34	17.92	14.36
Pension & Post-Retirement Benefits	0.45	0.29	0.23	0.1
Total Liabilities	27.17	8.63	18.15	14.46
Common Stock	20	20	0.1	0.1
Retained Earnings	24.57	7.33	25.85	2.34
Comprehensive Income & Other	-0.28	-0.17	-0.09	-0.01
Shareholders' Equity	44.29	27.16	25.87	2.43
Total Liabilities & Equity	71.47	35.79	44.02	16.89
Net Cash (Debt)	39.37	21.09	29.48	5.7
Net Cash Growth	33.52%	-28.46%	417.22%	-
Net Cash Per Share	1.97	1.05	1.47	0.29
Filing Date Shares Outstanding	20	20	20	20
Total Common Shares Outstanding	20	20	20	20
Working Capital	39.24	21.91	20.56	2.37
Book Value Per Share	2.21	1.36	1.29	0.12
Tangible Book Value	44.29	27.15	25.85	2.43
Tangible Book Value Per Share	2.21	1.36	1.29	0.12
Machinery	-	0.28	0.24	0.15
Leasehold Improvements	-	0.09	0.09	0.07

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