Arabica Star 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	0.95	10.4	1.36	2.26
Cash & Short-Term Investments	0.95	10.4	1.36	2.26
Cash Growth	-90.82%	665.74%	-40.04%	-
Accounts Receivable	0.31	0.3	1.49	0.17
Other Receivables	0	0.05	0.05	-
Receivables	0.31	0.35	1.54	0.17
Inventory	4.62	2.93	7.03	3.09
Other Current Assets	1.21	1.58	1.22	1.23
Total Current Assets	7.1	15.26	11.14	6.75
Property, Plant & Equipment	63.25	56.82	53.65	59.61
Total Assets	70.35	72.08	64.8	66.35
Accounts Payable	6.99	3.64	4.15	3.41
Accrued Expenses	3.9	2.38	2.64	2.04
Current Portion of Long-Term Debt	4.49	6.11	8.99	8.46
Current Portion of Leases	5.22	5.53	6.76	6.61
Current Income Taxes Payable	-	0.11	0.13	0.1
Current Unearned Revenue	0.73	0.25	0.25	0.29
Other Current Liabilities	-	0.01	-	-
Total Current Liabilities	21.32	18.03	22.91	20.92
Long-Term Debt	5.78	7.48	9.81	10.92
Long-Term Leases	5.34	5.88	11.34	18.71
Pension & Post-Retirement Benefits	1.89	1.48	0.67	0.72
Total Liabilities	34.33	32.86	44.74	51.27
Common Stock	13.75	13.75	11	11
Additional Paid-In Capital	12.35	12.35	-	-
Retained Earnings	9.92	13.12	9.06	4.08
Shareholders' Equity	36.02	39.22	20.06	15.08
Total Liabilities & Equity	70.35	72.08	64.8	66.35
Total Debt	20.82	24.99	36.9	44.7
Net Cash (Debt)	-19.87	-14.59	-35.54	-42.44
Net Cash Per Share	-14.45	-12.91	-32.31	-39.56
Filing Date Shares Outstanding	1.38	1.38	1.1	1.07
Total Common Shares Outstanding	1.38	1.38	1.1	1.07
Working Capital	-14.23	-2.77	-11.77	-14.17
Book Value Per Share	26.19	28.52	18.24	14.06
Tangible Book Value	36.02	39.22	20.06	15.08
Tangible Book Value Per Share	26.19	28.52	18.24	14.06
Land	2.6	2.6	4.05	4.05
Machinery	69.66	45	41.44	35.89
Construction In Progress	-	11.93	-	-

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