Horizon Food 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	FY 2021	FY 2020
Period Ending	Jun '25 Jun 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	4.87	3.57	6.86	2.11	17.85	1.02
Short-Term Investments	-	-	-	-	-	5
Cash & Short-Term Investments	4.87	3.57	6.86	2.11	17.85	6.02
Cash Growth	-29.03%	-47.88%	224.92%	-88.17%	196.40%	-
Accounts Receivable	4.19	4.66	4.49	3.41	3.31	2.86
Other Receivables	-	-	-	0.87	1.07	1.18
Receivables	4.19	4.66	4.49	4.28	4.38	4.04
Inventory	29.24	23.42	7.21	13.03	8.06	4.87
Prepaid Expenses	1.15	1.31	0.91	0.85	0.89	1.1
Other Current Assets	3.28	2.57	3.19	0.87	2.52	1.33
Total Current Assets	42.73	35.53	22.66	21.14	33.7	17.37
Property, Plant & Equipment	87.85	88.61	87.31	79.89	57.52	45.84
Total Assets	130.57	124.14	109.97	101.03	91.23	63.2
Accounts Payable	6.09	6.35	3.7	1.97	2.46	2.93
Accrued Expenses	3.01	3.27	1.73	3.9	1.96	1.82
Short-Term Debt	-	-	-	-	-	4.81
Current Portion of Leases	0.05	0.06	0.03	0.03	0.03	-
Current Income Taxes Payable	0.97	0.67	0.43	0.56	0.28	0.09
Other Current Liabilities	-	0.06	0.33	0.17	1.12	26.93
Total Current Liabilities	10.12	10.41	6.22	6.63	5.84	36.57
Long-Term Leases	0.49	0.49	0.57	0.62	0.63	-
Pension & Post-Retirement Benefits	1.28	1.08	0.83	0.73	0.54	0.33
Total Liabilities	11.89	11.98	7.62	7.98	7.02	36.9
Common Stock	80	80	80	80	80	31.09
Retained Earnings	36.45	32.16	22.35	13.05	4.21	-4.79
Shareholders' Equity	118.68	112.16	102.35	93.05	84.21	26.3
Total Liabilities & Equity	130.57	124.14	109.97	101.03	91.23	63.2
Total Debt	0.54	0.55	0.6	0.65	0.66	4.81
Net Cash (Debt)	4.33	3.02	6.26	1.46	17.19	1.21
Net Cash Growth	-30.87%	-51.68%	329.57%	-91.52%	1318.67%	-
Net Cash Per Share	0.54	0.38	0.78	0.18	2.15	0.15
Filing Date Shares Outstanding	8	8	8	8	3.11	8.01
Total Common Shares Outstanding	8	8	8	8	3.11	8.01
Working Capital	32.61	25.13	16.44	14.51	27.86	-19.21
Book Value Per Share	14.84	14.02	12.79	11.63	27.09	3.28
Tangible Book Value	118.68	112.16	102.35	93.05	84.21	26.3
Tangible Book Value Per Share	14.84	14.02	12.79	11.63	27.09	3.28
Buildings	43.89	43.87	13.84	13.84	13.82	13.37
Machinery	27.43	27	26.86	26.77	17.24	16.19
Construction In Progress	35.13	34.74	60.51	49.85	33.79	21.05

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