KWSE:BEYOUT Balance Sheet

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

Millions KWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	8.75	13.71	4.11	4.6	6.18	11.62
Trading Asset Securities	-	-	-	-	0.12	0.13
Cash & Short-Term Investments	8.75	13.71	4.11	4.6	6.3	11.75
Cash Growth	116.17%	233.83%	-10.70%	-26.92%	-46.43%	-
Accounts Receivable	21.78	21.52	18.9	10.49	20.82	23.74
Other Receivables	3.93	4.99	4.31	12.13	24.34	24.57
Receivables	25.71	26.51	23.21	22.62	45.15	48.31
Inventory	0.14	0.1	0.11	0.19	0.34	4.03
Prepaid Expenses	1.88	1.46	1.7	1.57	1.53	1.94
Other Current Assets	7.62	7.52	0.9	0.91	2.91	8.23
Total Current Assets	44.1	49.3	30.03	29.89	56.46	74.5
Property, Plant & Equipment	89.39	91.1	38.71	32.31	48.63	57.8
Long-Term Investments	0.15	0.32	0.33	0.35	1.44	1.5
Other Intangible Assets	-	-	-	-	0.17	0.35
Other Long-Term Assets	90.71	72.27	66.44	65.52	73.16	72.72
Total Assets	224.35	213	135.52	128.06	179.86	206.86
Accounts Payable	17.82	4.11	2.91	2.33	6.21	6.39
Accrued Expenses	-	4.8	2.6	8.1	9.93	11.15
Current Portion of Long-Term Debt	17.38	14.14	10.04	11.63	11.68	18.01
Current Portion of Leases	2.97	5.18	4.54	3.38	4.64	4.37
Current Income Taxes Payable	-	0.14	-	-	-	-
Current Unearned Revenue	-	5.64	6.33	-	-	-
Other Current Liabilities	0.21	2.12	2.58	1.95	11.1	9.42
Total Current Liabilities	38.38	36.14	29.01	27.39	43.56	49.33
Long-Term Debt	52.47	41.8	28.59	22.59	28.51	33.51
Long-Term Leases	73.47	74.63	19.55	16.89	22.22	30.15
Pension & Post-Retirement Benefits	6.21	5.52	5.16	4.17	4.19	5.21
Total Liabilities	170.52	158.09	82.31	71.03	98.48	118.2
Common Stock	30	30	30	30	60	70
Retained Earnings	22.12	22.98	21.18	25.5	21.72	17.17
Treasury Stock	-0.11	-0.05	-	-	-	-
Comprehensive Income & Other	0.09	0.28	0.1	0.16	-1.07	0.83
Total Common Equity	52.11	53.2	51.28	55.66	80.65	88
Minority Interest	1.73	1.7	1.93	1.38	0.73	0.66
Shareholders' Equity	53.83	54.91	53.21	57.03	81.37	88.66
Total Liabilities & Equity	224.35	213	135.52	128.06	179.86	206.86
Total Debt	146.28	135.75	62.72	54.49	67.04	86.04
Net Cash (Debt)	-137.54	-122.04	-58.61	-49.89	-60.75	-74.29
Net Cash Per Share	-0.46	-0.41	-0.20	-0.10	-0.09	-0.11
Filing Date Shares Outstanding	299.73	299.87	300	300	600	700
Total Common Shares Outstanding	299.73	299.87	300	300	600	700
Working Capital	5.72	13.16	1.03	2.5	12.9	25.17
Book Value Per Share	0.17	0.18	0.17	0.19	0.13	0.13
Tangible Book Value	52.11	53.2	51.28	55.66	80.47	87.65
Tangible Book Value Per Share	0.17	0.18	0.17	0.19	0.13	0.13
Buildings	-	0.16	0.14	0.2	12.84	14.48
Machinery	-	12.21	11.26	6.73	14.19	13.56
Construction In Progress	-	-	-	-	0.33	0.33

Source: S&P Capital IQ. Standard template. Financial Sources.