Hawyia Auctions 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	42.85	21.09	29.48	5.7
Cash & Short-Term Investments	42.85	21.09	29.48	5.7
Cash Growth	103.17%	-28.46%	417.22%	-
Accounts Receivable	15.22	7.7	7.11	9.09
Other Receivables	2.94	0.48	0.25	0.39
Receivables	18.22	8.27	7.36	9.48
Inventory	-	-	1.29	1.3
Prepaid Expenses	0.39	0.39	0.13	0.11
Other Current Assets	0.37	0.51	0.2	0.14
Total Current Assets	61.83	30.25	38.48	16.73
Property, Plant & Equipment	0.16	0.21	0.21	0.16
Other Intangible Assets	0.14	0.01	0.02	0.01
Other Long-Term Assets	5.32	5.32	5.32	-
Total Assets	67.45	35.79	44.02	16.89
Accounts Payable	0.01	0	6.98	-
Accrued Expenses	10.3	7.75	4.5	2.99
Current Income Taxes Payable	1.26	0.59	0.95	0.31
Other Current Liabilities	0.09	-	5.48	11.06
Total Current Liabilities	11.65	8.34	17.92	14.36
Pension & Post-Retirement Benefits	0.45	0.29	0.23	0.1
Total Liabilities	12.1	8.63	18.15	14.46
Common Stock	20	20	0.1	0.1
Retained Earnings	35.58	7.33	25.85	2.34
Comprehensive Income & Other	-0.23	-0.17	-0.09	-0.01
Shareholders' Equity	55.34	27.16	25.87	2.43
Total Liabilities & Equity	67.45	35.79	44.02	16.89
Net Cash (Debt)	42.85	21.09	29.48	5.7
Net Cash Growth	103.17%	-28.46%	417.22%	-
Net Cash Per Share	2.14	1.05	1.47	0.29
Filing Date Shares Outstanding	20	20	20	20
Total Common Shares Outstanding	20	20	20	20
Working Capital	50.18	21.91	20.56	2.37
Book Value Per Share	2.77	1.36	1.29	0.12
Tangible Book Value	55.21	27.15	25.85	2.43
Tangible Book Value Per Share	2.76	1.36	1.29	0.12
Machinery	0.28	0.28	0.24	0.15
Leasehold Improvements	0.09	0.09	0.09	0.07