EMSTEEL BUILDING MATERIALS

EMSTEEL BUILDING MATERIALS PJSC

EMSTEELStocksAbu Dhabi Securities ExchangeMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (AED)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	1.16B	0.80B	0.43B	0.36B	0.34B
Cash & Short-Term Investments	1.16B	0.80B	0.43B	0.36B	0.34B
Receivables	1.37B	1.89B	1.55B	1.53B	1.46B
Inventory	1.94B	1.54B	1.94B	2.07B	2.29B
Current Assets	4.66B	4.57B	4.12B	4.08B	4.26B
PP&E	6.45B	6.63B	6.79B	7.28B	7.69B
Goodwill	—	—	—	—	14.05M
Intangible Assets	62.26M	44.80M	10.35M	5.90M	4.80M
Total Assets	11.18B	11.26B	11.03B	11.47B	12.06B
Liabilities
Accounts Payable	0.81B	1.27B	1.41B	1.30B	1.18B
Current Liabilities	1.43B	2.04B	2.16B	2.96B	3.92B
Long-Term Debt	—	—	—	134.93M	269.90M
Short-Term Debt	—	0.49B	0.35B	1.18B	2.09B
Total Debt	0.34B	0.82B	0.83B	1.94B	3.15B
Total Liabilities	1.93B	2.54B	2.70B	3.74B	4.88B
Equity & Ownership
Retained Earnings	1.25B	0.73B	0.34B	-0.26B	-0.77B
Total Equity	9.24B	8.72B	8.33B	7.73B	7.18B
Net Debt	-0.83B	0.02B	0.41B	1.59B	2.82B
Shares Outstanding	6,850,000,000	6,850,000,000	6,850,000,000	6,850,000,000	6,850,000,000
Cash & Assets
Total Assets	11.18B	11.26B	11.03B	11.47B	12.06B
Total Current Assets	4.66B	4.57B	4.12B	4.08B	4.26B
Cash & Equivalents	1.16B	0.80B	0.43B	0.36B	0.34B
Cash & Short-Term Investments	1.16B	0.80B	0.43B	0.36B	0.34B
Net Cash (Debt)	0.83B	-0.02B	-0.41B	-1.59B	-2.82B
Net Cash Per Share	0.12	-0.00	-0.06	-0.23	-0.93
Cash Growth	+46.2%	+87.1%	+19.3%	+6.4%	+353.7%
Accounts Receivable	1.19B	1.75B	1.46B	1.40B	1.18B
Other Receivables	175.68M	143.06M	86.85M	125.24M	280.61M
Receivables	1.37B	1.89B	1.55B	1.53B	1.46B
Inventory	1.94B	1.54B	1.94B	2.07B	2.29B
Prepaid Expenses	19.69M	32.68M	55.26M	34.13M	31.95M
Construction In Progress	110.48M	57.17M	53.20M	42.53M	29.71M
Land	1.63B	1.79B	1.85B	1.88B	1.98B
Machinery	12.39B	12.79B	12.56B	12.35B	13.69B
Property, Plant & Equipment	6.45B	6.63B	6.79B	7.28B	7.69B
Goodwill	—	—	—	—	14.05M
Other Intangible Assets	62.26M	44.80M	10.35M	5.90M	4.80M
Other Current Assets	161.91M	310.90M	152.20M	93.05M	144.24M
Other Long-Term Assets	11.14M	11.85M	12.56M	13.26M	13.97M
Long-Term Leases	323.08M	321.11M	333.02M	461.22M	479.83M
Current Portion of Leases	12.89M	12.20M	11.20M	13.62M	31.00M
Loans & Investments
Long-Term Investments	—	—	94.02M	87.54M	79.73M
Liabilities & Obligations
Total Liabilities	1.93B	2.54B	2.70B	3.74B	4.88B
Total Liabilities & Equity	11.18B	11.26B	11.03B	11.47B	12.06B
Total Current Liabilities	1.43B	2.04B	2.16B	2.96B	3.92B
Accounts Payable	0.81B	1.27B	1.41B	1.30B	1.18B
Accrued Expenses	268.71M	200.49M	100.08M	119.49M	284.32M
Current Income Taxes Payable	50.50M	20.60M	—	—	—
Other Current Liabilities	286.79M	54.59M	147.29M	188.17M	53.19M
Pension & Post-Retirement Benefits	159.85M	154.95M	200.77M	189.14M	217.08M
Long-Term Deferred Tax Liabilities	17.22M	18.66M	—	—	—
Debt & Funding
Long-Term Debt	—	—	—	134.93M	269.90M
Short-Term Debt	—	0.49B	0.35B	1.18B	2.09B
Total Debt	0.34B	0.82B	0.83B	1.94B	3.15B
Current Portion of Long-Term Debt	—	—	134.93M	152.10M	286.67M
Equity & Book Value
Shareholders' Equity	9.24B	8.72B	8.33B	7.73B	7.18B
Total Common Equity	9.24B	8.72B	8.33B	7.73B	7.18B
Common Stock	6.85B	6.85B	6.85B	6.85B	6.85B
Retained Earnings	1.25B	0.73B	0.34B	-0.26B	-0.77B
Comprehensive Income & Other	1.14B	1.14B	1.14B	1.14B	1.09B
Book Value Per Share	1.35	1.27	1.22	1.13	1.05
Tangible Book Value	9.18B	8.68B	8.32B	7.72B	7.16B
Tangible Book Value Per Share	1.34	1.27	1.21	1.13	1.05
Filing Date Shares Outstanding	6.85B	6.85B	6.85B	6.85B	6.85B
Total Common Shares Outstanding	6.85B	6.85B	6.85B	6.85B	6.85B
Working Capital	3.22B	2.53B	1.96B	1.12B	0.34B

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (AED)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	1.16B	0.80B	0.43B	0.36B	0.34B
Cash & Short-Term Investments	1.16B	0.80B	0.43B	0.36B	0.34B
Receivables	1.37B	1.89B	1.55B	1.53B	1.46B
Inventory	1.94B	1.54B	1.94B	2.07B	2.29B
Current Assets	4.66B	4.57B	4.12B	4.08B	4.26B
PP&E	6.45B	6.63B	6.79B	7.28B	7.69B
Goodwill	—	—	—	—	14.05M
Intangible Assets	62.26M	44.80M	10.35M	5.90M	4.80M
Total Assets	11.18B	11.26B	11.03B	11.47B	12.06B
Liabilities
Accounts Payable	0.81B	1.27B	1.41B	1.30B	1.18B
Current Liabilities	1.43B	2.04B	2.16B	2.96B	3.92B
Long-Term Debt	—	—	—	134.93M	269.90M
Short-Term Debt	—	0.49B	0.35B	1.18B	2.09B
Total Debt	0.34B	0.82B	0.83B	1.94B	3.15B
Total Liabilities	1.93B	2.54B	2.70B	3.74B	4.88B
Equity & Ownership
Retained Earnings	1.25B	0.73B	0.34B	-0.26B	-0.77B
Total Equity	9.24B	8.72B	8.33B	7.73B	7.18B
Net Debt	-0.83B	0.02B	0.41B	1.59B	2.82B
Shares Outstanding	6,850,000,000	6,850,000,000	6,850,000,000	6,850,000,000	6,850,000,000
Cash & Assets
Total Assets	11.18B	11.26B	11.03B	11.47B	12.06B
Total Current Assets	4.66B	4.57B	4.12B	4.08B	4.26B
Cash & Equivalents	1.16B	0.80B	0.43B	0.36B	0.34B
Cash & Short-Term Investments	1.16B	0.80B	0.43B	0.36B	0.34B
Net Cash (Debt)	0.83B	-0.02B	-0.41B	-1.59B	-2.82B
Net Cash Per Share	0.12	-0.00	-0.06	-0.23	-0.93
Cash Growth	+46.2%	+87.1%	+19.3%	+6.4%	+353.7%
Accounts Receivable	1.19B	1.75B	1.46B	1.40B	1.18B
Other Receivables	175.68M	143.06M	86.85M	125.24M	280.61M
Receivables	1.37B	1.89B	1.55B	1.53B	1.46B
Inventory	1.94B	1.54B	1.94B	2.07B	2.29B
Prepaid Expenses	19.69M	32.68M	55.26M	34.13M	31.95M
Construction In Progress	110.48M	57.17M	53.20M	42.53M	29.71M
Land	1.63B	1.79B	1.85B	1.88B	1.98B
Machinery	12.39B	12.79B	12.56B	12.35B	13.69B
Property, Plant & Equipment	6.45B	6.63B	6.79B	7.28B	7.69B
Goodwill	—	—	—	—	14.05M
Other Intangible Assets	62.26M	44.80M	10.35M	5.90M	4.80M
Other Current Assets	161.91M	310.90M	152.20M	93.05M	144.24M
Other Long-Term Assets	11.14M	11.85M	12.56M	13.26M	13.97M
Long-Term Leases	323.08M	321.11M	333.02M	461.22M	479.83M
Current Portion of Leases	12.89M	12.20M	11.20M	13.62M	31.00M
Loans & Investments
Long-Term Investments	—	—	94.02M	87.54M	79.73M
Liabilities & Obligations
Total Liabilities	1.93B	2.54B	2.70B	3.74B	4.88B
Total Liabilities & Equity	11.18B	11.26B	11.03B	11.47B	12.06B
Total Current Liabilities	1.43B	2.04B	2.16B	2.96B	3.92B
Accounts Payable	0.81B	1.27B	1.41B	1.30B	1.18B
Accrued Expenses	268.71M	200.49M	100.08M	119.49M	284.32M
Current Income Taxes Payable	50.50M	20.60M	—	—	—
Other Current Liabilities	286.79M	54.59M	147.29M	188.17M	53.19M
Pension & Post-Retirement Benefits	159.85M	154.95M	200.77M	189.14M	217.08M
Long-Term Deferred Tax Liabilities	17.22M	18.66M	—	—	—
Debt & Funding
Long-Term Debt	—	—	—	134.93M	269.90M
Short-Term Debt	—	0.49B	0.35B	1.18B	2.09B
Total Debt	0.34B	0.82B	0.83B	1.94B	3.15B
Current Portion of Long-Term Debt	—	—	134.93M	152.10M	286.67M
Equity & Book Value
Shareholders' Equity	9.24B	8.72B	8.33B	7.73B	7.18B
Total Common Equity	9.24B	8.72B	8.33B	7.73B	7.18B
Common Stock	6.85B	6.85B	6.85B	6.85B	6.85B
Retained Earnings	1.25B	0.73B	0.34B	-0.26B	-0.77B
Comprehensive Income & Other	1.14B	1.14B	1.14B	1.14B	1.09B
Book Value Per Share	1.35	1.27	1.22	1.13	1.05
Tangible Book Value	9.18B	8.68B	8.32B	7.72B	7.16B
Tangible Book Value Per Share	1.34	1.27	1.21	1.13	1.05
Filing Date Shares Outstanding	6.85B	6.85B	6.85B	6.85B	6.85B
Total Common Shares Outstanding	6.85B	6.85B	6.85B	6.85B	6.85B
Working Capital	3.22B	2.53B	1.96B	1.12B	0.34B