National Cement

National Cement Company PSC

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Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (AED)

1-5

	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025
Operating Summary
Revenue	69.73M	76.84M	65.41M	57.82M	51.60M
Cost of Revenue	49.28M	56.36M	53.67M	51.41M	47.13M
Gross Profit	20.45M	20.48M	11.74M	6.42M	4.47M
SG&A	7.61M	6.21M	6.45M	5.30M	7.70M
Operating Expenses	4.72M	-0.42M	3.57M	2.35M	4.94M
Operating Income	15.73M	20.90M	8.17M	4.07M	-0.47M
Interest Income	77.67M	2.53M	7.56M	6.02M	158.87M
Interest Expense	-1.49M	-0.00M	-0.03M	-0.02M	—
Other Income/Expense	—	-0.44M	—	—	—
Pretax Income	76.73M	23.43M	15.50M	11.56M	157.95M
Income Tax	1.47M	2.10M	1.08M	0.67M	0.79M
Net Income	75.26M	21.33M	14.42M	10.88M	157.16M
EBITDA	20.41M	25.56M	12.81M	8.65M	3.95M
EBIT	15.73M	20.90M	8.17M	4.07M	-0.47M
EPS (Basic)	0.21	0.06	0.04	0.03	0.44
EPS (Diluted)	0.21	0.06	0.04	0.03	0.44
Margins & Efficiency
Gross Margin %	+29.3%	+26.7%	+18.0%	+11.1%	+8.7%
EBITDA Margin %	+29.3%	+33.3%	+19.6%	+15.0%	+7.7%
Net Margin %	+107.9%	+27.8%	+22.0%	+18.8%	+304.6%
Revenue & Income
Revenue	69.73M	76.84M	65.41M	57.82M	51.60M
Revenue Growth (YoY)	+35.1%	+80.4%	+56.2%	+60.8%	-6.7%
Interest & Investment Income	77.67M	2.53M	7.56M	6.02M	158.87M
Gain (Loss) on Sale of Assets	—	—	—	—	—
Gain (Loss) on Sale of Investments	-15.18M	0.45M	-0.20M	1.49M	-0.45M
Expenses & Provisions
Cost of Revenue	49.28M	56.36M	53.67M	51.41M	47.13M
Selling, General & Admin	7.61M	6.21M	6.45M	5.30M	7.70M
Operating Expenses	4.72M	-0.42M	3.57M	2.35M	4.94M
Other Operating Expenses	-2.89M	-6.63M	-2.88M	-2.95M	-2.76M
Interest Expense	-1.49M	-0.00M	-0.03M	-0.02M	—
Other Non Operating Income (Expenses)	—	-0.44M	—	—	—
D&A For EBITDA	4.69M	4.66M	4.64M	4.59M	4.42M
Profitability & Returns
Gross Profit	20.45M	20.48M	11.74M	6.42M	4.47M
Gross Margin	+29.3%	+26.7%	+18.0%	+11.1%	+8.7%
EBIT	15.73M	20.90M	8.17M	4.07M	-0.47M
EBIT Margin	+22.6%	+27.2%	+12.5%	+7.0%	-0.9%
EBITDA	20.41M	25.56M	12.81M	8.65M	3.95M
EBITDA Margin	+29.3%	+33.3%	+19.6%	+15.0%	+7.7%
EBT Excluding Unusual Items	91.91M	22.98M	15.70M	10.07M	158.40M
Pretax Income	76.73M	23.43M	15.50M	11.56M	157.95M
Operating Income	15.73M	20.90M	8.17M	4.07M	-0.47M
Operating Margin	+22.6%	+27.2%	+12.5%	+7.0%	-0.9%
Profit Margin	+107.9%	+27.8%	+22.1%	+18.8%	+304.6%
Net Income	75.26M	21.33M	14.42M	10.88M	157.16M
Net Income to Common	75.26M	21.33M	14.42M	10.88M	157.16M
Net Income Growth	-52.1%	—	+116.3%	—	+21.4%
Income Tax Expense	1.47M	2.10M	1.08M	0.67M	0.79M
Effective Tax Rate	+1.9%	+9.0%	+6.9%	+5.8%	+0.5%
Per Share & Capital
EPS (Basic)	0.21	0.06	0.04	0.03	0.44
EPS (Diluted)	0.21	0.06	0.04	0.03	0.44
EPS Growth	-52.1%	—	+100.0%	—	+21.4%
Dividend Per Share	—	—	—	—	—
Shares Change (YoY)	—	—	0.08	0.01	—
Shares Outstanding (Basic)	358.80M	358.80M	360.58M	362.77M	358.80M
Shares Outstanding (Diluted)	358.80M	358.80M	360.58M	362.77M	358.80M
Dividend Growth	—	—	—	—	—
Free Cash Flow	21.31M	11.34M	1.60M	10.02M	13.18M
Free Cash Flow Margin	+30.6%	+14.8%	+2.4%	+17.3%	+25.5%
Free Cash Flow Per Share	0.06	0.03	0.00	0.03	0.04
Payout Ratio	—	—	—	+659.4%	—

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (AED)

1-5

	Q1 2026Mar 31, 2026	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025
Operating Summary
Revenue	69.73M	76.84M	65.41M	57.82M	51.60M
Cost of Revenue	49.28M	56.36M	53.67M	51.41M	47.13M
Gross Profit	20.45M	20.48M	11.74M	6.42M	4.47M
SG&A	7.61M	6.21M	6.45M	5.30M	7.70M
Operating Expenses	4.72M	-0.42M	3.57M	2.35M	4.94M
Operating Income	15.73M	20.90M	8.17M	4.07M	-0.47M
Interest Income	77.67M	2.53M	7.56M	6.02M	158.87M
Interest Expense	-1.49M	-0.00M	-0.03M	-0.02M	—
Other Income/Expense	—	-0.44M	—	—	—
Pretax Income	76.73M	23.43M	15.50M	11.56M	157.95M
Income Tax	1.47M	2.10M	1.08M	0.67M	0.79M
Net Income	75.26M	21.33M	14.42M	10.88M	157.16M
EBITDA	20.41M	25.56M	12.81M	8.65M	3.95M
EBIT	15.73M	20.90M	8.17M	4.07M	-0.47M
EPS (Basic)	0.21	0.06	0.04	0.03	0.44
EPS (Diluted)	0.21	0.06	0.04	0.03	0.44
Margins & Efficiency
Gross Margin %	+29.3%	+26.7%	+18.0%	+11.1%	+8.7%
EBITDA Margin %	+29.3%	+33.3%	+19.6%	+15.0%	+7.7%
Net Margin %	+107.9%	+27.8%	+22.0%	+18.8%	+304.6%
Revenue & Income
Revenue	69.73M	76.84M	65.41M	57.82M	51.60M
Revenue Growth (YoY)	+35.1%	+80.4%	+56.2%	+60.8%	-6.7%
Interest & Investment Income	77.67M	2.53M	7.56M	6.02M	158.87M
Gain (Loss) on Sale of Assets	—	—	—	—	—
Gain (Loss) on Sale of Investments	-15.18M	0.45M	-0.20M	1.49M	-0.45M
Expenses & Provisions
Cost of Revenue	49.28M	56.36M	53.67M	51.41M	47.13M
Selling, General & Admin	7.61M	6.21M	6.45M	5.30M	7.70M
Operating Expenses	4.72M	-0.42M	3.57M	2.35M	4.94M
Other Operating Expenses	-2.89M	-6.63M	-2.88M	-2.95M	-2.76M
Interest Expense	-1.49M	-0.00M	-0.03M	-0.02M	—
Other Non Operating Income (Expenses)	—	-0.44M	—	—	—
D&A For EBITDA	4.69M	4.66M	4.64M	4.59M	4.42M
Profitability & Returns
Gross Profit	20.45M	20.48M	11.74M	6.42M	4.47M
Gross Margin	+29.3%	+26.7%	+18.0%	+11.1%	+8.7%
EBIT	15.73M	20.90M	8.17M	4.07M	-0.47M
EBIT Margin	+22.6%	+27.2%	+12.5%	+7.0%	-0.9%
EBITDA	20.41M	25.56M	12.81M	8.65M	3.95M
EBITDA Margin	+29.3%	+33.3%	+19.6%	+15.0%	+7.7%
EBT Excluding Unusual Items	91.91M	22.98M	15.70M	10.07M	158.40M
Pretax Income	76.73M	23.43M	15.50M	11.56M	157.95M
Operating Income	15.73M	20.90M	8.17M	4.07M	-0.47M
Operating Margin	+22.6%	+27.2%	+12.5%	+7.0%	-0.9%
Profit Margin	+107.9%	+27.8%	+22.1%	+18.8%	+304.6%
Net Income	75.26M	21.33M	14.42M	10.88M	157.16M
Net Income to Common	75.26M	21.33M	14.42M	10.88M	157.16M
Net Income Growth	-52.1%	—	+116.3%	—	+21.4%
Income Tax Expense	1.47M	2.10M	1.08M	0.67M	0.79M
Effective Tax Rate	+1.9%	+9.0%	+6.9%	+5.8%	+0.5%
Per Share & Capital
EPS (Basic)	0.21	0.06	0.04	0.03	0.44
EPS (Diluted)	0.21	0.06	0.04	0.03	0.44
EPS Growth	-52.1%	—	+100.0%	—	+21.4%
Dividend Per Share	—	—	—	—	—
Shares Change (YoY)	—	—	0.08	0.01	—
Shares Outstanding (Basic)	358.80M	358.80M	360.58M	362.77M	358.80M
Shares Outstanding (Diluted)	358.80M	358.80M	360.58M	362.77M	358.80M
Dividend Growth	—	—	—	—	—
Free Cash Flow	21.31M	11.34M	1.60M	10.02M	13.18M
Free Cash Flow Margin	+30.6%	+14.8%	+2.4%	+17.3%	+25.5%
Free Cash Flow Per Share	0.06	0.03	0.00	0.03	0.04
Payout Ratio	—	—	—	+659.4%	—