Balance Sheet YAMAMA Cement Company

Stocks

3020

SA0007879451

Construction Materials

Market Closed - Saudi Arabian S.E. Other stock markets 15:20:00 16/07/2026 +03			5-day change	1st Jan Change
24.55 ^SAR	+0.20%		+0.37%	+5.27%

07-14	Arqaam Capital Cuts Yamama Cement's PT, Affirms Buy Rating	MT
06-14	Yamama Cement to Begin Commercial Operation of Relocated Production Line	MT

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Published financial data: YAMAMA CEMENT COMPANY

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	736M	1.02B	935M	1.17B	1.42B
Total Revenues	736M	1.02B	935M	1.17B	1.42B
Cost of Goods Sold, Total	510M	601M	602M	645M	890M
Gross Profit	226M	422M	333M	528M	533M
Selling General & Admin Expenses, Total	61.93M	88.74M	69.81M	84.4M	94.46M
Provision for Bad Debts	-	1.09M	-	-	20.19M
Other Operating Expenses, Total	61.93M	89.83M	69.81M	84.4M	115M
Operating Income	164M	332M	264M	444M	419M
Interest Expense, Total	-	-6.79M	-42.61M	-54.02M	-67.58M
Interest And Investment Income	9.17M	14.7M	16.4M	17.6M	6.26M
Net Interest Expenses	9.17M	7.91M	-26.21M	-36.43M	-61.32M
Currency Exchange Gains (Loss)	181K	-	-	-	-
Other Non Operating Income (Expenses)	5.96M	3.37M	46.23M	5.8M	6.74M
EBT, Excl. Unusual Items	179M	343M	284M	413M	364M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	34.48M	32.68M	20.03M	164M
Asset Writedown	-	-	-	-	-31.8M
EBT, Incl. Unusual Items	179M	378M	316M	433M	496M
Income Tax Expense	18.5M	22M	12M	12.3M	13M
Earnings From Continuing Operations	161M	356M	304M	421M	483M
Net Income to Company	161M	356M	304M	421M	483M
Net Income - (IS)	161M	356M	304M	421M	483M
Net Income to Common Incl Extra Items	161M	356M	304M	421M	483M
Net Income to Common Excl. Extra Items	161M	356M	304M	421M	483M
Per Share Items
Net EPS - Basic	0.79	1.76	1.5	2.08	2.38
Basic EPS - Continuing Operations	0.79	1.76	1.5	2.08	2.38
Basic Weighted Average Shares Outstanding	202M	202M	202M	202M	202M
Net EPS - Diluted	0.79	1.76	1.5	2.08	2.38
Diluted EPS - Continuing Operations	0.79	1.76	1.5	2.08	2.38
Diluted Weighted Average Shares Outstanding	202M	202M	202M	202M	202M
Normalized Basic EPS	0.55	1.06	0.88	1.27	1.12
Normalized Diluted EPS	0.55	1.06	0.88	1.27	1.12
Dividend Per Share	-	1	1	1	1
Payout Ratio	0.89	0.13	66.75	47.56	44.34
Supplemental Items
EBITDA	172M	368M	439M	627M	611M
EBITA	166M	335M	267M	447M	423M
EBIT	164M	332M	264M	444M	419M
Effective Tax Rate - (Ratio)	10.33	5.82	3.79	2.84	2.62
Normalized Net Income	112M	215M	177M	258M	228M
Interest Capitalized	-	-	-	-	-
Interest on Long-Term Debt	83.22K	167K	52.19K	200K	151K
Non-Cash Pension Expense	14.77M	10.09M	11.85M	10.39M	-
Supplemental Operating Expense Items
Advertising Expense	231K	2.14M	-	-	-
Marketing Expenses	-	-	2.51M	2.15M	2.83M
Selling and Marketing Expenses	13.21M	25.95M	12.92M	15.66M	18.96M
General and Administrative Expenses	48.72M	62.79M	56.88M	68.74M	75.5M
Maintenance & Repair Expenses, Total	1.64M	1.33M	1.99M	1.02M	271K

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	74.09M	75.9M	160M	61.03M	52.3M
Short Term Investments	-	-	-	-	-
Trading Asset Securities, Total	32.35M	225M	-	-	227M
Total Cash And Short Term Investments	106M	301M	160M	61.03M	279M
Accounts Receivable, Total	91.02M	146M	131M	235M	276M
Other Receivables	891K	748K	-	-	3.94M
Total Receivables	91.91M	146M	131M	235M	280M
Inventory	283M	267M	332M	560M	577M
Prepaid Expenses	12.01M	2.67M	1.94M	2.29M	4.02M
Other Current Assets, Total	39.99M	36.58M	172M	176M	35.22M
Total Current Assets	533M	754M	798M	1.03B	1.18B
Gross Property Plant And Equipment	8.93B	6.82B	7.09B	8.09B	8.38B
Accumulated Depreciation	-4.11B	-1.82B	-2B	-2.31B	-2.43B
Net Property Plant And Equipment	4.82B	4.99B	5.1B	5.78B	5.94B
Long-term Investments	556M	595M	577M	495M	338M
Other Intangibles, Total	10.25M	8.54M	10.92M	8.68M	14.97M
Deferred Charges Long-Term	-	-	-	-	-
Total Assets	5.92B	6.35B	6.48B	7.32B	7.47B
Liabilities
Accounts Payable, Total	179M	314M	153M	329M	249M
Accrued Expenses, Total	31.29M	30.53M	35.33M	58.18M	104M
Current Portion of Long-Term Debt	-	263M	408M	375M	387M
Current Portion of Leases	1.44M	2.76M	3.41M	1.65M	1.7M
Current Income Taxes Payable	20.55M	36.14M	16.24M	19.46M	21.46M
Other Current Liabilities	112M	93.18M	96.63M	97.05M	87.43M
Total Current Liabilities	344M	739M	712M	881M	850M
Long-Term Debt	1.18B	840M	908M	1.41B	1.45B
Long-Term Leases	1.41M	2.76M	5.11M	3.46M	1.76M
Pension & Other Post Retirement Benefits	111M	107M	114M	144M	166M
Other Non Current Liabilities	1.5M	10.54M	10.59M	33.64M	38.93M
Total Liabilities	1.64B	1.7B	1.75B	2.47B	2.5B
Common Stock, Total	2.02B	2.02B	2.02B	2.02B	2.02B
Retained Earnings	1.49B	1.84B	1.94B	2.14B	2.41B
Comprehensive Income and Other	773M	787M	768M	681M	537M
Total Common Equity	4.29B	4.65B	4.73B	4.84B	4.97B
Total Equity	4.29B	4.65B	4.73B	4.84B	4.97B
Total Liabilities And Equity	5.92B	6.35B	6.48B	7.32B	7.47B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	202M	202M	202M	202M	202M
ECS Total Common Shares Outstanding	202M	202M	202M	202M	202M
Book Value / Share	21.17	22.97	23.37	23.92	24.54
Tangible Book Value	4.28B	4.64B	4.72B	4.83B	4.95B
Tangible Book Value Per Share	21.12	22.93	23.32	23.87	24.47
Total Debt	1.18B	1.11B	1.32B	1.79B	1.84B
Net Debt	1.07B	808M	1.16B	1.73B	1.56B
Equity Method Investments, Total	37.29M	46.43M	48.47M	52.78M	54.98M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	7.74M	27.79M	46.92M	22.66M	8.66M
Inventories - Work In Process, Total	255M	223M	272M	411M	424M
Inventories - Finished Goods, Total	13.26M	8.52M	9.25M	10.25M	11.21M
Inventories - Others	7.04M	7.82M	4.04M	116M	133M
Land - (BS)	12.23M	12.23M	12.23M	12.23M	12.23M
Buildings, Total	1.24B	2.77B	2.82B	2.85B	2.91B
Machinery, Total	2.91B	3.73B	3.75B	4.06B	4.24B

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	161M	356M	304M	421M	483M
Depreciation & Amortization - CF	7.55M	34.21M	173M	182M	190M
Amortization of Goodwill and Intangible Assets - (CF)	2.15M	2.75M	3.14M	3.71M	4.15M
Depreciation & Amortization, Total	9.7M	36.97M	176M	185M	194M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-30.05K	-34.48M	-32.68M	-20.03M	-164M
(Gain) Loss on Sale of Investments - (CF)	-1.94M	-5.56M	-14.37M	-13.29M	-4.06M
Asset Writedown & Restructuring Costs	5M	72M	4.09M	-	31.8M
(Income) Loss On Equity Investments - (CF)	-4.73M	-9.14M	-2.04M	-4.31M	-2.2M
Provision and Write-off of Bad Debts	-	-	-	-	20.19M
Other Operating Activities, Total	10.52M	19.79M	-14.82M	31.46M	18.84M
Change In Accounts Receivable	90.51M	-52.49M	14.6M	-104M	-61.64M
Change In Inventories	109M	15.57M	-65.35M	-106M	-17.4M
Change In Accounts Payable	66.78M	128M	-161M	176M	-46M
Change in Other Net Operating Assets	23.84M	-8.11M	-122M	12.86M	146M
Cash from Operations	470M	518M	86.65M	579M	599M
Capital Expenditure	-314M	-270M	-281M	-985M	-416M
Sale of Property, Plant, and Equipment	31.4K	34.48M	32.9M	20.06M	186M
Sale (Purchase) of Intangible assets	-	-	-	-	-294K
Investment in Marketable and Equity Securities, Total	5.14M	-206M	225M	-	-212M
Other Investing Activities, Total	-27.26M	1.25M	11.44M	14.99M	3.48M
Cash from Investing	-336M	-441M	-11.64M	-950M	-438M
Long-Term Debt Issued, Total	-	-	475M	833M	427M
Total Debt Issued	-	-	475M	833M	427M
Long-Term Debt Repaid, Total	-130M	-75.19M	-263M	-361M	-382M
Total Debt Repaid	-130M	-75.19M	-263M	-361M	-382M
Common Dividends Paid	-1.43M	-470K	-203M	-200M	-214M
Common & Preferred Stock Dividends Paid	-1.43M	-470K	-203M	-200M	-214M
Other Financing Activities, Total	600K	-	-	-	-
Cash from Financing	-131M	-75.66M	9.25M	272M	-170M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	2.31M	1.82M	84.26M	-99.13M	-8.74M
Supplemental Items
Levered Free Cash Flow	91.2M	65.12M	-324M	-569M	31.52M
Unlevered Free Cash Flow	91.2M	69.37M	-298M	-535M	73.76M
Change In Net Working Capital	-293M	-95.34M	358M	12.11M	-34.32M
Net Debt Issued / Repaid	-130M	-75.19M	212M	472M	44.5M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.78	3.38	2.57	4.02	3.54
Return on Total Capital	1.91	3.7	2.79	4.37	3.89
Return On Equity %	3.91	7.97	6.48	8.79	9.84
Return on Common Equity	3.91	7.97	6.48	8.79	9.84
Margin Analysis
Gross Profit Margin %	30.67	41.25	35.65	45.01	37.47
SG&A Margin	8.42	8.68	7.46	7.2	6.64
EBITDA Margin %	23.39	35.95	46.92	53.47	42.93
EBITA Margin %	22.55	32.74	28.52	38.13	29.71
EBIT Margin %	22.26	32.47	28.18	37.82	29.42
Income From Continuing Operations Margin %	21.82	34.79	32.53	35.87	33.93
Net Income Margin %	21.82	34.79	32.53	35.87	33.93
Net Avail. For Common Margin %	21.82	34.79	32.53	35.87	33.93
Normalized Net Income Margin	15.21	20.98	18.95	22	15.99
Levered Free Cash Flow Margin	12.39	6.37	-34.66	-48.47	2.21
Unlevered Free Cash Flow Margin	12.39	6.78	-31.82	-45.59	5.18
Asset Turnover
Asset Turnover	0.13	0.17	0.15	0.17	0.19
Fixed Assets Turnover	0.16	0.21	0.19	0.22	0.24
Receivables Turnover (Average Receivables)	5.89	8.64	6.74	6.41	5.57
Inventory Turnover (Average Inventory)	1.51	2.19	2.01	1.27	1.56
Short Term Liquidity
Current Ratio	1.55	1.02	1.12	1.17	1.38
Quick Ratio	0.58	0.61	0.41	0.34	0.66
Operating Cash Flow to Current Liabilities	1.36	0.7	0.12	0.66	0.71
Days Sales Outstanding (Average Receivables)	61.99	42.24	54.16	57.1	65.56
Days Outstanding Inventory (Average Inventory)	241.35	166.99	181.8	287.58	233.23
Average Days Payable Outstanding	132.7	155.93	127.66	117.29	109.3
Cash Conversion Cycle (Average Days)	170.64	53.31	108.3	227.39	189.49
Long Term Solvency
Total Debt/Equity	27.55	23.83	27.97	37.02	36.97
Total Debt / Total Capital	21.6	19.25	21.86	27.02	26.99
LT Debt/Equity	27.52	18.13	19.28	29.23	29.15
Long-Term Debt / Total Capital	21.57	14.64	15.07	21.33	21.28
Total Liabilities / Total Assets	27.62	26.76	26.99	33.81	33.5
EBIT / Interest Expense	-	48.91	6.19	8.21	6.2
EBITDA / Interest Expense	-	54.36	10.33	11.64	9.07
(EBITDA - Capex) / Interest Expense	-	14.52	3.73	-6.6	2.91
Total Debt / EBITDA	6.81	3	3.01	2.85	3
Net Debt / EBITDA	6.19	2.19	2.64	2.75	2.54
Total Debt / (EBITDA - Capex)	-8.38	11.25	8.32	-5.03	9.34
Net Debt / (EBITDA - Capex)	-7.63	8.2	7.32	-4.86	7.92
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-23.03	38.98	-7.23	25.43	21.33
Gross Profit, 1 Yr. Growth %	-48.52	92.83	-18.16	58.39	0.03
EBITDA, 1 Yr. Growth %	-54.35	122.57	19.35	41.63	-3.64
EBITA, 1 Yr. Growth %	-55.39	110.57	-20.34	67.72	-5.78
EBIT, 1 Yr. Growth %	-55.87	111.69	-20.63	68.31	-6.7
Earnings From Cont. Operations, 1 Yr. Growth %	-60.4	131.54	-14.49	38.28	14.78
Net Income, 1 Yr. Growth %	-60.4	131.54	-14.49	38.28	14.78
Normalized Net Income, 1 Yr. Growth %	-57.21	99.41	-17.4	45.63	-11.83
Diluted EPS Before Extra, 1 Yr. Growth %	-60.4	131.54	-14.49	38.28	14.78
Accounts Receivable, 1 Yr. Growth %	-42.72	60.06	-10.48	79.21	17.65
Inventory, 1 Yr. Growth %	-27.89	-5.51	24.47	23.43	3.11
Net Property, Plant and Equip., 1 Yr. Growth %	7.28	3.48	2.06	16.14	2.9
Total Assets, 1 Yr. Growth %	5.87	7.23	2.08	12.87	2.13
Tangible Book Value, 1 Yr. Growth %	9.05	8.74	1.72	2.38	2.53
Common Equity, 1 Yr. Growth %	9.16	8.67	1.76	2.32	2.61
Cash From Operations, 1 Yr. Growth %	-33.78	10.37	-83.28	567.84	2.64
Capital Expenditures, 1 Yr. Growth %	-28.38	-21.4	3.89	250.63	-57.72
Levered Free Cash Flow, 1 Yr. Growth %	-31.89	-2.5	-597.78	28.83	-105.56
Unlevered Free Cash Flow, 1 Yr. Growth %	-31.89	3.85	-528.94	28.96	-113.92
Dividend Per Share, 1 Yr. Growth %	-	-	0	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-4.21	3.43	12.73	7.87	23.36
Gross Profit, 2 Yr. CAGR %	-17.81	-1.9	23.44	13.86	26.49
EBITDA, 2 Yr. CAGR %	-38.74	-1.25	62.98	30.62	17.46
EBITA, 2 Yr. CAGR %	-21.47	-5.13	29.51	15.59	25.92
EBIT, 2 Yr. CAGR %	-21.98	-5.41	29.63	15.59	26.04
Earnings From Cont. Operations, 2 Yr. CAGR %	-20.85	-6.33	40.71	8.74	25.98
Net Income, 2 Yr. CAGR %	-20.85	-6.33	40.71	8.74	25.98
Normalized Net Income, 2 Yr. CAGR %	-20.91	-9.43	28.34	9.68	13.31
Diluted EPS Before Extra, 2 Yr. CAGR %	-20.85	-6.33	40.71	8.74	25.98
Accounts Receivable, 2 Yr. CAGR %	-33.97	-4.25	20.01	26.66	45.2
Inventory, 2 Yr. CAGR %	-32.07	-17.45	8.45	44.79	12.81
Net Property, Plant and Equip., 2 Yr. CAGR %	9.14	5.39	2.77	7.57	9.3
Total Assets, 2 Yr. CAGR %	3.11	6.55	4.62	7.34	7.36
Tangible Book Value, 2 Yr. CAGR %	8.4	8.81	5.17	2.05	2.43
Common Equity, 2 Yr. CAGR %	8.52	8.83	5.16	2.04	2.47
Cash From Operations, 2 Yr. CAGR %	10.96	-14.51	-57.04	5.67	162.96
Capital Expenditures, 2 Yr. CAGR %	-17.63	-21.5	-9.64	90.86	21.67
Levered Free Cash Flow, 2 Yr. CAGR %	-26.1	-30.26	120.3	195.46	-73.27
Unlevered Free Cash Flow, 2 Yr. CAGR %	-26.1	-28.02	111.06	177.65	-57.82
Dividend Per Share, 2 Yr. CAGR %	-	-	-	0	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	12.18	8.44	-0.73	16.82	12.18
Gross Profit, 3 Yr. CAGR %	95.5	8.08	-8.73	34.14	9.4
EBITDA, 3 Yr. CAGR %	0.05	-7.11	5.19	56.01	18.45
EBITA, 3 Yr. CAGR %	76.8	7.56	-10.5	41.17	8.09
EBIT, 3 Yr. CAGR %	76.04	7.26	-10.78	41.42	8.04
Earnings From Cont. Operations, 3 Yr. CAGR %	45.78	11.55	-9.14	39.89	10.72
Net Income, 3 Yr. CAGR %	45.78	11.55	-9.14	39.89	10.72
Normalized Net Income, 3 Yr. CAGR %	117.4	6.24	-12.17	33.86	1.98
Diluted EPS Before Extra, 3 Yr. CAGR %	45.78	11.55	-9.14	39.89	10.72
Accounts Receivable, 3 Yr. CAGR %	-18.61	-11.3	-6.22	37.17	23.58
Inventory, 3 Yr. CAGR %	-21.69	-24.17	-5.34	25.59	29.3
Net Property, Plant and Equip., 3 Yr. CAGR %	8.66	7.24	4.27	6.19	5.98
Total Assets, 3 Yr. CAGR %	3.72	4.46	5.04	7.3	5.57
Tangible Book Value, 3 Yr. CAGR %	8.29	8.45	6.39	4.23	2.19
Common Equity, 3 Yr. CAGR %	8.36	8.51	6.42	4.21	2.23
Cash From Operations, 3 Yr. CAGR %	40.98	10.76	-50.38	7.21	4.96
Capital Expenditures, 3 Yr. CAGR %	-31.04	-16.43	-13.81	42	15.43
Levered Free Cash Flow, 3 Yr. CAGR %	-50.73	-26.94	34.28	104.17	-21.48
Unlevered Free Cash Flow, 3 Yr. CAGR %	-50.73	-25.39	30.49	100.05	2.07
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	0
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-8.14	6.45	12.4	7.9	8.28
Gross Profit, 5 Yr. CAGR %	-13.56	17.81	61.64	9.58	4
EBITDA, 5 Yr. CAGR %	-24.66	3.58	20.62	6.46	10.14
EBITA, 5 Yr. CAGR %	-16.52	25.18	54.78	10.7	2.6
EBIT, 5 Yr. CAGR %	-16.74	24.97	54.41	10.52	2.44
Earnings From Cont. Operations, 5 Yr. CAGR %	-14.81	27.8	42.47	10.42	3.55
Net Income, 5 Yr. CAGR %	-14.81	27.8	42.47	10.42	3.55
Normalized Net Income, 5 Yr. CAGR %	-15.6	20.67	74.69	7.6	-2.75
Diluted EPS Before Extra, 5 Yr. CAGR %	-14.81	27.8	42.47	10.42	3.55
Accounts Receivable, 5 Yr. CAGR %	-18.12	-5.1	-4.93	2.39	11.7
Inventory, 5 Yr. CAGR %	-11.6	-13.45	-10.8	-1.78	8.05
Net Property, Plant and Equip., 5 Yr. CAGR %	22.66	10.62	6.28	7.37	5.74
Total Assets, 5 Yr. CAGR %	10.1	6.41	4.08	5.6	5.96
Tangible Book Value, 5 Yr. CAGR %	4.69	6.21	6.99	5.84	4.79
Common Equity, 5 Yr. CAGR %	4.74	6.25	7.04	5.88	4.82
Cash From Operations, 5 Yr. CAGR %	-0.14	7.14	-12.36	8.7	-3.31
Capital Expenditures, 5 Yr. CAGR %	-6.17	-28.55	-21.76	16.29	-1.07
Levered Free Cash Flow, 5 Yr. CAGR %	-0.46	-43.6	-15.72	27.76	-25.12
Unlevered Free Cash Flow, 5 Yr. CAGR %	-0.46	-42.89	-17.15	26.21	-11.24