NAJRAN CEMENT

Najran Cement Co.

3002StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Ratios

1-5

	CurrentMar 10, 2026	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Market & Price
Market Capitalization	1.04B	1.54B	1.94B	2.05B	3.07B
Market Cap Growth	-28.1%	-20.6%	-5.3%	-33.2%	-1.0%
Enterprise Value	1.33B	1.86B	2.28B	2.27B	3.19B
Last Close Price	6.30	9.07	11.42	11.86	17.18
Valuation Multiples
Forward PE (Next 12M Est.)	—	11.31	11.31	11.31	11.31
PE Ratio	18.80	22.53	35.20	18.17	18.55
PEG Ratio	—	0.50	0.50	0.50	0.50
PS Ratio	1.95	2.89	4.00	3.83	5.28
PB Ratio	0.51	0.76	0.98	1.04	1.56
P/TBV Ratio	0.51	0.76	0.98	1.04	1.57
P/FCF Ratio	14.90	38.31	—	48.49	14.14
P/OCF Ratio	10.83	14.75	16.83	21.23	11.35
EV/Sales Ratio	2.50	3.48	4.69	4.24	5.48
EV/EBITDA Ratio	7.51	9.69	13.18	11.29	12.57
EV/EBIT Ratio	16.70	19.41	27.94	17.96	17.69
EV/FCF Ratio	19.07	46.22	—	53.74	14.68
Leverage & Capital
Debt / Equity Ratio	0.15	0.15	0.17	0.14	0.15
Debt / EBITDA Ratio	1.67	1.56	1.97	1.40	1.12
Debt / FCF Ratio	4.24	7.44	—	6.69	1.31
Net Debt / Equity Ratio	0.14	0.14	0.17	0.12	0.10
Net Debt / EBITDA Ratio	1.65	1.47	1.88	1.21	0.80
Net Debt / FCF Ratio	4.17	7.03	-8.48	5.76	0.94
Efficiency & Liquidity
Asset Turnover	0.21	0.22	0.20	0.22	0.24
Inventory Turnover	0.91	1.08	1.07	1.24	1.28
Quick Ratio	0.20	0.25	0.24	0.51	0.75
Current Ratio	3.63	2.52	2.27	2.94	2.75
Returns & Yields
Return on Equity (ROE)	+2.8%	+3.4%	+2.8%	+5.7%	+8.2%
Return on Assets (ROA)	+2.0%	+2.4%	+2.1%	+3.3%	+4.6%
Return on Invested Capital (ROIC)	+3.1%	+3.8%	+3.2%	+5.4%	+8.0%
Return on Capital Employed (ROCE)	+3.4%	+4.2%	+3.6%	+5.6%	+8.1%
Earnings Yield	+5.4%	+4.4%	+2.8%	+5.5%	+5.4%
FCF Yield	+6.7%	+2.6%	-2.0%	+2.1%	+7.1%
Dividend Yield	—	—	—	+4.2%	+5.8%
Payout Ratio	+1.0%	—	+76.8%	+75.2%	+154.0%
Total Shareholder Return	+1.0%	—	—	+4.2%	+5.8%

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Ratios

1-5

	CurrentMar 10, 2026	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Market & Price
Market Capitalization	1.04B	1.54B	1.94B	2.05B	3.07B
Market Cap Growth	-28.1%	-20.6%	-5.3%	-33.2%	-1.0%
Enterprise Value	1.33B	1.86B	2.28B	2.27B	3.19B
Last Close Price	6.30	9.07	11.42	11.86	17.18
Valuation Multiples
Forward PE (Next 12M Est.)	—	11.31	11.31	11.31	11.31
PE Ratio	18.80	22.53	35.20	18.17	18.55
PEG Ratio	—	0.50	0.50	0.50	0.50
PS Ratio	1.95	2.89	4.00	3.83	5.28
PB Ratio	0.51	0.76	0.98	1.04	1.56
P/TBV Ratio	0.51	0.76	0.98	1.04	1.57
P/FCF Ratio	14.90	38.31	—	48.49	14.14
P/OCF Ratio	10.83	14.75	16.83	21.23	11.35
EV/Sales Ratio	2.50	3.48	4.69	4.24	5.48
EV/EBITDA Ratio	7.51	9.69	13.18	11.29	12.57
EV/EBIT Ratio	16.70	19.41	27.94	17.96	17.69
EV/FCF Ratio	19.07	46.22	—	53.74	14.68
Leverage & Capital
Debt / Equity Ratio	0.15	0.15	0.17	0.14	0.15
Debt / EBITDA Ratio	1.67	1.56	1.97	1.40	1.12
Debt / FCF Ratio	4.24	7.44	—	6.69	1.31
Net Debt / Equity Ratio	0.14	0.14	0.17	0.12	0.10
Net Debt / EBITDA Ratio	1.65	1.47	1.88	1.21	0.80
Net Debt / FCF Ratio	4.17	7.03	-8.48	5.76	0.94
Efficiency & Liquidity
Asset Turnover	0.21	0.22	0.20	0.22	0.24
Inventory Turnover	0.91	1.08	1.07	1.24	1.28
Quick Ratio	0.20	0.25	0.24	0.51	0.75
Current Ratio	3.63	2.52	2.27	2.94	2.75
Returns & Yields
Return on Equity (ROE)	+2.8%	+3.4%	+2.8%	+5.7%	+8.2%
Return on Assets (ROA)	+2.0%	+2.4%	+2.1%	+3.3%	+4.6%
Return on Invested Capital (ROIC)	+3.1%	+3.8%	+3.2%	+5.4%	+8.0%
Return on Capital Employed (ROCE)	+3.4%	+4.2%	+3.6%	+5.6%	+8.1%
Earnings Yield	+5.4%	+4.4%	+2.8%	+5.5%	+5.4%
FCF Yield	+6.7%	+2.6%	-2.0%	+2.1%	+7.1%
Dividend Yield	—	—	—	+4.2%	+5.8%
Payout Ratio	+1.0%	—	+76.8%	+75.2%	+154.0%
Total Shareholder Return	+1.0%	—	—	+4.2%	+5.8%