NAJRAN CEMENT

Najran Cement Co.

3002StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021	2020Dec 31, 2020
Operating Summary
Revenue	534.51M	485.65M	535.69M	581.55M	623.20M
Cost of Revenue	391.57M	358.44M	366.57M	352.42M	374.71M
Gross Profit	142.93M	127.21M	169.11M	229.14M	248.48M
SG&A	47.09M	45.63M	42.62M	48.90M	43.21M
Operating Expenses	47.09M	45.63M	42.62M	48.90M	43.21M
Operating Income	95.84M	81.59M	126.49M	180.24M	205.28M
Interest Expense	-23.93M	-23.05M	-10.42M	-7.38M	-15.96M
Other Income/Expense	2.27M	2.68M	3.80M	-1.85M	1.29M
Pretax Income	74.16M	61.31M	119.43M	171.01M	190.61M
Income Tax	5.73M	6.15M	6.62M	5.46M	-10.33M
Net Income	68.43M	55.16M	112.81M	165.55M	200.94M
EBITDA	192.08M	173.00M	201.22M	253.61M	280.97M
EBIT	95.84M	81.59M	126.49M	180.24M	205.28M
EPS (Basic)	0.40	0.32	0.66	0.97	1.18
EPS (Diluted)	0.40	0.32	0.66	0.97	1.18
DPS	—	—	0.50	1.00	1.50
Margins & Efficiency
Gross Margin %	+26.7%	+26.2%	+31.6%	+39.4%	+39.9%
EBITDA Margin %	+35.9%	+35.6%	+37.6%	+43.6%	+45.1%
Net Margin %	+12.8%	+11.4%	+21.1%	+28.5%	+32.2%
Revenue & Income
Revenue	534.51M	485.65M	535.69M	581.55M	623.20M
Revenue Growth (YoY)	+10.1%	-9.3%	-7.9%	-6.7%	+49.7%
Gain (Loss) on Sale of Assets	-32.00K	98.00K	-443.00K	—	—
Expenses & Provisions
Cost of Revenue	391.57M	358.44M	366.57M	352.42M	374.71M
Selling, General & Admin	47.09M	45.63M	42.62M	48.90M	43.21M
Operating Expenses	47.09M	45.63M	42.62M	48.90M	43.21M
Interest Expense	-23.93M	-23.05M	-10.42M	-7.38M	-15.96M
Other Non Operating Income (Expenses)	2.27M	2.68M	3.80M	-1.85M	1.29M
D&A For EBITDA	96.24M	91.41M	74.73M	73.37M	75.69M
Profitability & Returns
Gross Profit	142.93M	127.21M	169.11M	229.14M	248.48M
Gross Margin	+26.7%	+26.2%	+31.6%	+39.4%	+39.9%
EBIT	95.84M	81.59M	126.49M	180.24M	205.28M
EBIT Margin	+17.9%	+16.8%	+23.6%	+31.0%	+32.9%
EBITDA	192.08M	173.00M	201.22M	253.61M	280.97M
EBITDA Margin	+35.9%	+35.6%	+37.6%	+43.6%	+45.1%
EBT Excluding Unusual Items	74.19M	61.22M	119.87M	171.01M	190.61M
Pretax Income	74.16M	61.31M	119.43M	171.01M	190.61M
Operating Income	95.84M	81.59M	126.49M	180.24M	205.28M
Operating Margin	+17.9%	+16.8%	+23.6%	+31.0%	+32.9%
Profit Margin	+12.8%	+11.4%	+21.1%	+28.5%	+32.2%
Net Income	68.43M	55.16M	112.81M	165.55M	200.94M
Net Income to Common	68.43M	55.16M	112.81M	165.55M	200.94M
Net Income Growth	+24.1%	-51.1%	-31.9%	-17.6%	+275.5%
Income Tax Expense	5.73M	6.15M	6.62M	5.46M	-10.33M
Effective Tax Rate	+7.7%	+10.0%	+5.5%	+3.2%	—
Per Share & Capital
EPS (Basic)	0.40	0.32	0.66	0.97	1.18
EPS (Diluted)	0.40	0.32	0.66	0.97	1.18
EPS Growth	+24.1%	-51.1%	-31.9%	-17.6%	+275.5%
Dividend Per Share	—	—	0.50	1.00	1.50
Shares Outstanding (Basic)	170.00M	170.00M	170.00M	170.00M	170.00M
Shares Outstanding (Diluted)	170.00M	170.00M	170.00M	170.00M	170.00M
Dividend Growth	—	—	-50.0%	-33.3%	—
Free Cash Flow	40.25M	-38.30M	42.28M	217.19M	348.00M
Free Cash Flow Margin	+7.5%	-7.9%	+7.9%	+37.3%	+55.8%
Free Cash Flow Per Share	0.24	-0.23	0.25	1.28	2.05
Payout Ratio	—	+76.8%	+75.2%	+154.0%	+63.4%

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021	2020Dec 31, 2020
Operating Summary
Revenue	534.51M	485.65M	535.69M	581.55M	623.20M
Cost of Revenue	391.57M	358.44M	366.57M	352.42M	374.71M
Gross Profit	142.93M	127.21M	169.11M	229.14M	248.48M
SG&A	47.09M	45.63M	42.62M	48.90M	43.21M
Operating Expenses	47.09M	45.63M	42.62M	48.90M	43.21M
Operating Income	95.84M	81.59M	126.49M	180.24M	205.28M
Interest Expense	-23.93M	-23.05M	-10.42M	-7.38M	-15.96M
Other Income/Expense	2.27M	2.68M	3.80M	-1.85M	1.29M
Pretax Income	74.16M	61.31M	119.43M	171.01M	190.61M
Income Tax	5.73M	6.15M	6.62M	5.46M	-10.33M
Net Income	68.43M	55.16M	112.81M	165.55M	200.94M
EBITDA	192.08M	173.00M	201.22M	253.61M	280.97M
EBIT	95.84M	81.59M	126.49M	180.24M	205.28M
EPS (Basic)	0.40	0.32	0.66	0.97	1.18
EPS (Diluted)	0.40	0.32	0.66	0.97	1.18
DPS	—	—	0.50	1.00	1.50
Margins & Efficiency
Gross Margin %	+26.7%	+26.2%	+31.6%	+39.4%	+39.9%
EBITDA Margin %	+35.9%	+35.6%	+37.6%	+43.6%	+45.1%
Net Margin %	+12.8%	+11.4%	+21.1%	+28.5%	+32.2%
Revenue & Income
Revenue	534.51M	485.65M	535.69M	581.55M	623.20M
Revenue Growth (YoY)	+10.1%	-9.3%	-7.9%	-6.7%	+49.7%
Gain (Loss) on Sale of Assets	-32.00K	98.00K	-443.00K	—	—
Expenses & Provisions
Cost of Revenue	391.57M	358.44M	366.57M	352.42M	374.71M
Selling, General & Admin	47.09M	45.63M	42.62M	48.90M	43.21M
Operating Expenses	47.09M	45.63M	42.62M	48.90M	43.21M
Interest Expense	-23.93M	-23.05M	-10.42M	-7.38M	-15.96M
Other Non Operating Income (Expenses)	2.27M	2.68M	3.80M	-1.85M	1.29M
D&A For EBITDA	96.24M	91.41M	74.73M	73.37M	75.69M
Profitability & Returns
Gross Profit	142.93M	127.21M	169.11M	229.14M	248.48M
Gross Margin	+26.7%	+26.2%	+31.6%	+39.4%	+39.9%
EBIT	95.84M	81.59M	126.49M	180.24M	205.28M
EBIT Margin	+17.9%	+16.8%	+23.6%	+31.0%	+32.9%
EBITDA	192.08M	173.00M	201.22M	253.61M	280.97M
EBITDA Margin	+35.9%	+35.6%	+37.6%	+43.6%	+45.1%
EBT Excluding Unusual Items	74.19M	61.22M	119.87M	171.01M	190.61M
Pretax Income	74.16M	61.31M	119.43M	171.01M	190.61M
Operating Income	95.84M	81.59M	126.49M	180.24M	205.28M
Operating Margin	+17.9%	+16.8%	+23.6%	+31.0%	+32.9%
Profit Margin	+12.8%	+11.4%	+21.1%	+28.5%	+32.2%
Net Income	68.43M	55.16M	112.81M	165.55M	200.94M
Net Income to Common	68.43M	55.16M	112.81M	165.55M	200.94M
Net Income Growth	+24.1%	-51.1%	-31.9%	-17.6%	+275.5%
Income Tax Expense	5.73M	6.15M	6.62M	5.46M	-10.33M
Effective Tax Rate	+7.7%	+10.0%	+5.5%	+3.2%	—
Per Share & Capital
EPS (Basic)	0.40	0.32	0.66	0.97	1.18
EPS (Diluted)	0.40	0.32	0.66	0.97	1.18
EPS Growth	+24.1%	-51.1%	-31.9%	-17.6%	+275.5%
Dividend Per Share	—	—	0.50	1.00	1.50
Shares Outstanding (Basic)	170.00M	170.00M	170.00M	170.00M	170.00M
Shares Outstanding (Diluted)	170.00M	170.00M	170.00M	170.00M	170.00M
Dividend Growth	—	—	-50.0%	-33.3%	—
Free Cash Flow	40.25M	-38.30M	42.28M	217.19M	348.00M
Free Cash Flow Margin	+7.5%	-7.9%	+7.9%	+37.3%	+55.8%
Free Cash Flow Per Share	0.24	-0.23	0.25	1.28	2.05
Payout Ratio	—	+76.8%	+75.2%	+154.0%	+63.4%