PHOENIX GROUP PLC

PHXStocksAbu Dhabi Securities ExchangeBanks

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

USD AED

Annual (USD)

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	5.40M	20.31M	198.17M	0.44M	0.99M
Cash & Short-Term Investments	5.40M	20.31M	198.17M	0.44M	0.99M
Receivables	9.19M	26.79M	33.07M	12.43M	5.27M
Inventory	0.14M	0.85M	73.26M	60.54M	442.27M
Current Assets	295.47M	516.30M	597.99M	83.54M	458.24M
PP&E	317.94M	252.64M	104.65M	73.96M	20.57M
Intangible Assets	—	848.00K	35.00K	—	—
Total Assets	684.25M	962.37M	834.01M	229.60M	479.36M
Liabilities
Accounts Payable	5.11M	3.67M	0.58M	2.92M	0.13M
Current Liabilities	46.20M	56.60M	132.11M	119.11M	374.20M
Long-Term Debt	3.10M	12.69M	3.56M	3.72M	3.88M
Short-Term Debt	0.00M	—	54.71M	—	—
Total Debt	25.69M	38.26M	59.06M	3.93M	4.12M
Total Liabilities	50.51M	70.61M	136.89M	123.00M	378.09M
Equity & Ownership
Retained Earnings	123.97M	362.91M	137.03M	82.20M	46.60M
Total Equity	633.74M	891.76M	697.12M	106.60M	101.27M
Net Debt	20.29M	17.95M	-139.10M	3.49M	3.13M
Shares Outstanding	6,047,781,886	6,048,044,346	6,048,823,529	5,140,031,000	—
Cash & Assets
Total Assets	684.25M	962.37M	834.01M	229.60M	479.36M
Total Current Assets	295.47M	516.30M	597.99M	83.54M	458.24M
Cash & Equivalents	5.40M	20.31M	198.17M	0.44M	0.99M
Cash & Short-Term Investments	5.40M	20.31M	198.17M	0.44M	0.99M
Net Cash (Debt)	-20.29M	-17.95M	139.10M	-3.49M	-3.13M
Net Cash Per Share	-0.00	-0.00	0.03	-0.00	—
Cash Growth	-73.4%	-89.8%	+44,645.5%	-55.5%	—
Accounts Receivable	9.03M	26.54M	33.06M	1.46M	2.16M
Other Receivables	0.16M	0.25M	0.00M	10.49M	3.06M
Receivables	9.19M	26.79M	33.07M	12.43M	5.27M
Inventory	0.14M	0.85M	73.26M	60.54M	442.27M
Prepaid Expenses	—	—	—	182.59K	166.76K
Construction In Progress	54.07M	75.78M	81.25M	50.58M	18.44M
Buildings	21.70M	21.70M	21.70M	21.70M	—
Machinery	256.09M	121.87M	2.26M	2.19M	6.18M
Property, Plant & Equipment	317.94M	252.64M	104.65M	73.96M	20.57M
Other Intangible Assets	—	848.00K	35.00K	—	—
Other Current Assets	280.74M	468.35M	293.49M	9.94M	9.53M
Other Long-Term Assets	14.65M	138.55M	11.03M	—	—
Long-Term Deferred Tax Assets	2.96M	0.38M	—	—	—
Long-Term Leases	—	—	357.00K	—	—
Current Portion of Leases	—	390.00K	272.00K	—	22.00K
Loans & Investments
Long-Term Investments	53.25M	53.66M	120.31M	72.10M	0.55M
Liabilities & Obligations
Total Liabilities	50.51M	70.61M	136.89M	123.00M	378.09M
Total Liabilities & Equity	684.25M	962.37M	834.01M	229.60M	479.36M
Total Current Liabilities	46.20M	56.60M	132.11M	119.11M	374.20M
Accounts Payable	5.11M	3.67M	0.58M	2.92M	0.13M
Accrued Expenses	4.67M	15.42M	21.11M	5.11M	2.03M
Current Unearned Revenue	—	—	20.44M	—	—
Other Current Liabilities	13.83M	11.95M	34.84M	110.87M	371.80M
Pension & Post-Retirement Benefits	1.22M	1.31M	0.86M	0.17M	0.01M
Debt & Funding
Long-Term Debt	3.10M	12.69M	3.56M	3.72M	3.88M
Short-Term Debt	0.00M	—	54.71M	—	—
Total Debt	25.69M	38.26M	59.06M	3.93M	4.12M
Current Portion of Long-Term Debt	22.60M	25.18M	0.17M	0.21M	0.22M
Equity & Book Value
Shareholders' Equity	633.74M	891.76M	697.12M	106.60M	101.27M
Common Stock	164.71M	164.71M	164.71M	0.01M	0.05M
Additional Paid-In Capital	345.88M	345.88M	345.88M	—	—
Retained Earnings	123.97M	362.91M	137.03M	82.20M	46.60M
Treasury Stock	-281.00K	-263.00K	—	—	—
Comprehensive Income & Other	-0.54M	18.52M	49.51M	24.39M	54.61M
Book Value Per Share	0.10	0.15	0.12	—	—
Tangible Book Value	633.74M	890.91M	697.09M	106.60M	101.27M
Tangible Book Value Per Share	0.10	0.15	0.12	—	—
Filing Date Shares Outstanding	6.05B	6.05B	6.05B	—	—
Total Common Shares Outstanding	6.05B	6.05B	6.05B	—	—
Working Capital	249.27M	459.69M	465.87M	-35.57M	84.03M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

USD AED

Annual (USD)

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	5.40M	20.31M	198.17M	0.44M	0.99M
Cash & Short-Term Investments	5.40M	20.31M	198.17M	0.44M	0.99M
Receivables	9.19M	26.79M	33.07M	12.43M	5.27M
Inventory	0.14M	0.85M	73.26M	60.54M	442.27M
Current Assets	295.47M	516.30M	597.99M	83.54M	458.24M
PP&E	317.94M	252.64M	104.65M	73.96M	20.57M
Intangible Assets	—	848.00K	35.00K	—	—
Total Assets	684.25M	962.37M	834.01M	229.60M	479.36M
Liabilities
Accounts Payable	5.11M	3.67M	0.58M	2.92M	0.13M
Current Liabilities	46.20M	56.60M	132.11M	119.11M	374.20M
Long-Term Debt	3.10M	12.69M	3.56M	3.72M	3.88M
Short-Term Debt	0.00M	—	54.71M	—	—
Total Debt	25.69M	38.26M	59.06M	3.93M	4.12M
Total Liabilities	50.51M	70.61M	136.89M	123.00M	378.09M
Equity & Ownership
Retained Earnings	123.97M	362.91M	137.03M	82.20M	46.60M
Total Equity	633.74M	891.76M	697.12M	106.60M	101.27M
Net Debt	20.29M	17.95M	-139.10M	3.49M	3.13M
Shares Outstanding	6,047,781,886	6,048,044,346	6,048,823,529	5,140,031,000	—
Cash & Assets
Total Assets	684.25M	962.37M	834.01M	229.60M	479.36M
Total Current Assets	295.47M	516.30M	597.99M	83.54M	458.24M
Cash & Equivalents	5.40M	20.31M	198.17M	0.44M	0.99M
Cash & Short-Term Investments	5.40M	20.31M	198.17M	0.44M	0.99M
Net Cash (Debt)	-20.29M	-17.95M	139.10M	-3.49M	-3.13M
Net Cash Per Share	-0.00	-0.00	0.03	-0.00	—
Cash Growth	-73.4%	-89.8%	+44,645.5%	-55.5%	—
Accounts Receivable	9.03M	26.54M	33.06M	1.46M	2.16M
Other Receivables	0.16M	0.25M	0.00M	10.49M	3.06M
Receivables	9.19M	26.79M	33.07M	12.43M	5.27M
Inventory	0.14M	0.85M	73.26M	60.54M	442.27M
Prepaid Expenses	—	—	—	182.59K	166.76K
Construction In Progress	54.07M	75.78M	81.25M	50.58M	18.44M
Buildings	21.70M	21.70M	21.70M	21.70M	—
Machinery	256.09M	121.87M	2.26M	2.19M	6.18M
Property, Plant & Equipment	317.94M	252.64M	104.65M	73.96M	20.57M
Other Intangible Assets	—	848.00K	35.00K	—	—
Other Current Assets	280.74M	468.35M	293.49M	9.94M	9.53M
Other Long-Term Assets	14.65M	138.55M	11.03M	—	—
Long-Term Deferred Tax Assets	2.96M	0.38M	—	—	—
Long-Term Leases	—	—	357.00K	—	—
Current Portion of Leases	—	390.00K	272.00K	—	22.00K
Loans & Investments
Long-Term Investments	53.25M	53.66M	120.31M	72.10M	0.55M
Liabilities & Obligations
Total Liabilities	50.51M	70.61M	136.89M	123.00M	378.09M
Total Liabilities & Equity	684.25M	962.37M	834.01M	229.60M	479.36M
Total Current Liabilities	46.20M	56.60M	132.11M	119.11M	374.20M
Accounts Payable	5.11M	3.67M	0.58M	2.92M	0.13M
Accrued Expenses	4.67M	15.42M	21.11M	5.11M	2.03M
Current Unearned Revenue	—	—	20.44M	—	—
Other Current Liabilities	13.83M	11.95M	34.84M	110.87M	371.80M
Pension & Post-Retirement Benefits	1.22M	1.31M	0.86M	0.17M	0.01M
Debt & Funding
Long-Term Debt	3.10M	12.69M	3.56M	3.72M	3.88M
Short-Term Debt	0.00M	—	54.71M	—	—
Total Debt	25.69M	38.26M	59.06M	3.93M	4.12M
Current Portion of Long-Term Debt	22.60M	25.18M	0.17M	0.21M	0.22M
Equity & Book Value
Shareholders' Equity	633.74M	891.76M	697.12M	106.60M	101.27M
Common Stock	164.71M	164.71M	164.71M	0.01M	0.05M
Additional Paid-In Capital	345.88M	345.88M	345.88M	—	—
Retained Earnings	123.97M	362.91M	137.03M	82.20M	46.60M
Treasury Stock	-281.00K	-263.00K	—	—	—
Comprehensive Income & Other	-0.54M	18.52M	49.51M	24.39M	54.61M
Book Value Per Share	0.10	0.15	0.12	—	—
Tangible Book Value	633.74M	890.91M	697.09M	106.60M	101.27M
Tangible Book Value Per Share	0.10	0.15	0.12	—	—
Filing Date Shares Outstanding	6.05B	6.05B	6.05B	—	—
Total Common Shares Outstanding	6.05B	6.05B	6.05B	—	—
Working Capital	249.27M	459.69M	465.87M	-35.57M	84.03M