CITY CEMENT

City Cement Co.

3003StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operating Summary
Revenue	519.64M	520.84M	356.47M	431.38M	496.73M
Cost of Revenue	355.73M	332.31M	246.05M	286.01M	288.97M
Gross Profit	163.91M	188.53M	110.42M	145.38M	207.76M
SG&A	51.69M	53.58M	38.45M	35.10M	33.86M
Operating Expenses	51.93M	53.82M	38.69M	35.34M	34.10M
Operating Income	111.98M	134.71M	71.73M	110.03M	173.66M
Interest Income	15.95M	12.31M	11.16M	3.88M	0.48M
Interest Expense	-358.71K	-356.61K	-398.80K	-439.36K	-449.94K
Other Income/Expense	5.23M	2.56M	5.77M	6.71M	-3.86M
Pretax Income	145.71M	157.23M	94.30M	124.78M	172.50M
Income Tax	16.78M	13.11M	12.30M	9.77M	12.22M
Net Income	128.93M	144.12M	82.00M	115.01M	160.28M
EBITDA	202.19M	224.01M	152.61M	191.71M	256.23M
EBIT	111.98M	134.71M	71.73M	110.03M	173.66M
EPS (Basic)	0.92	1.03	0.59	0.82	1.14
EPS (Diluted)	0.92	1.03	0.59	0.82	1.14
DPS	1.15	0.50	0.80	0.90	1.25
Margins & Efficiency
Gross Margin %	+31.5%	+36.2%	+31.0%	+33.7%	+41.8%
EBITDA Margin %	+38.9%	+43.0%	+42.8%	+44.4%	+51.6%
Net Margin %	+24.8%	+27.7%	+23.0%	+26.7%	+32.3%
Revenue & Income
Revenue	519.64M	520.84M	356.47M	431.38M	496.73M
Revenue Growth (YoY)	-0.2%	+46.1%	-17.4%	-13.2%	-13.3%
Interest & Investment Income	15.95M	12.31M	11.16M	3.88M	0.48M
Earnings From Equity Investments	-177.87K	-430.38K	—	—	—
Gain (Loss) on Sale of Assets	-373.66K	—	—	—	—
Gain (Loss) on Sale of Investments	13.23M	8.74M	6.26M	4.84M	2.93M
Currency Exchange Gain (Loss)	227.91K	-295.52K	-217.22K	-248.02K	-259.28K
Expenses & Provisions
Advertising Expenses	9.39M	6.83M	2.84M	1.47M	0.00M
Cost of Revenue	355.73M	332.31M	246.05M	286.01M	288.97M
Selling, General & Admin	51.69M	53.58M	38.45M	35.10M	33.86M
Operating Expenses	51.93M	53.82M	38.69M	35.34M	34.10M
Interest Expense	-358.71K	-356.61K	-398.80K	-439.36K	-449.94K
Other Non Operating Income (Expenses)	5.23M	2.56M	5.77M	6.71M	-3.86M
D&A For EBITDA	90.21M	89.30M	80.88M	81.68M	82.57M
Profitability & Returns
Gross Profit	163.91M	188.53M	110.42M	145.38M	207.76M
Gross Margin	+31.5%	+36.2%	+31.0%	+33.7%	+41.8%
EBIT	111.98M	134.71M	71.73M	110.03M	173.66M
EBIT Margin	+21.5%	+25.9%	+20.1%	+25.5%	+35.0%
EBITDA	202.19M	224.01M	152.61M	191.71M	256.23M
EBITDA Margin	+38.9%	+43.0%	+42.8%	+44.4%	+51.6%
EBT Excluding Unusual Items	132.85M	148.50M	88.05M	119.93M	169.57M
Pretax Income	145.71M	157.23M	94.30M	124.78M	172.50M
Operating Income	111.98M	134.71M	71.73M	110.03M	173.66M
Operating Margin	+21.5%	+25.9%	+20.1%	+25.5%	+35.0%
Profit Margin	+24.8%	+27.7%	+23.0%	+26.7%	+32.3%
Net Income	128.93M	144.12M	82.00M	115.01M	160.28M
Net Income to Common	128.93M	144.12M	82.00M	115.01M	160.28M
Net Income Growth	-10.5%	+75.8%	-28.7%	-28.2%	-27.3%
Income Tax Expense	16.78M	13.11M	12.30M	9.77M	12.22M
Effective Tax Rate	+11.5%	+8.3%	+13.0%	+7.8%	+7.1%
Per Share & Capital
EPS (Basic)	0.92	1.03	0.59	0.82	1.14
EPS (Diluted)	0.92	1.03	0.59	0.82	1.14
EPS Growth	-10.5%	+75.8%	-28.7%	-28.2%	-6.4%
Dividend Per Share	1.15	0.50	0.80	0.90	1.25
Shares Change (YoY)	—	—	—	—	-0.22
Shares Outstanding (Basic)	140.00M	140.00M	140.00M	140.00M	140.00M
Shares Outstanding (Diluted)	140.00M	140.00M	140.00M	140.00M	140.00M
Dividend Growth	+130.0%	-37.5%	-11.1%	-28.0%	+150.0%
Free Cash Flow	160.85M	223.09M	91.54M	152.88M	258.61M
Free Cash Flow Margin	+31.0%	+42.8%	+25.7%	+35.4%	+52.1%
Free Cash Flow Per Share	1.15	1.59	0.65	1.09	1.85
Payout Ratio	+70.6%	+87.4%	+153.7%	+109.6%	+109.2%

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operating Summary
Revenue	519.64M	520.84M	356.47M	431.38M	496.73M
Cost of Revenue	355.73M	332.31M	246.05M	286.01M	288.97M
Gross Profit	163.91M	188.53M	110.42M	145.38M	207.76M
SG&A	51.69M	53.58M	38.45M	35.10M	33.86M
Operating Expenses	51.93M	53.82M	38.69M	35.34M	34.10M
Operating Income	111.98M	134.71M	71.73M	110.03M	173.66M
Interest Income	15.95M	12.31M	11.16M	3.88M	0.48M
Interest Expense	-358.71K	-356.61K	-398.80K	-439.36K	-449.94K
Other Income/Expense	5.23M	2.56M	5.77M	6.71M	-3.86M
Pretax Income	145.71M	157.23M	94.30M	124.78M	172.50M
Income Tax	16.78M	13.11M	12.30M	9.77M	12.22M
Net Income	128.93M	144.12M	82.00M	115.01M	160.28M
EBITDA	202.19M	224.01M	152.61M	191.71M	256.23M
EBIT	111.98M	134.71M	71.73M	110.03M	173.66M
EPS (Basic)	0.92	1.03	0.59	0.82	1.14
EPS (Diluted)	0.92	1.03	0.59	0.82	1.14
DPS	1.15	0.50	0.80	0.90	1.25
Margins & Efficiency
Gross Margin %	+31.5%	+36.2%	+31.0%	+33.7%	+41.8%
EBITDA Margin %	+38.9%	+43.0%	+42.8%	+44.4%	+51.6%
Net Margin %	+24.8%	+27.7%	+23.0%	+26.7%	+32.3%
Revenue & Income
Revenue	519.64M	520.84M	356.47M	431.38M	496.73M
Revenue Growth (YoY)	-0.2%	+46.1%	-17.4%	-13.2%	-13.3%
Interest & Investment Income	15.95M	12.31M	11.16M	3.88M	0.48M
Earnings From Equity Investments	-177.87K	-430.38K	—	—	—
Gain (Loss) on Sale of Assets	-373.66K	—	—	—	—
Gain (Loss) on Sale of Investments	13.23M	8.74M	6.26M	4.84M	2.93M
Currency Exchange Gain (Loss)	227.91K	-295.52K	-217.22K	-248.02K	-259.28K
Expenses & Provisions
Advertising Expenses	9.39M	6.83M	2.84M	1.47M	0.00M
Cost of Revenue	355.73M	332.31M	246.05M	286.01M	288.97M
Selling, General & Admin	51.69M	53.58M	38.45M	35.10M	33.86M
Operating Expenses	51.93M	53.82M	38.69M	35.34M	34.10M
Interest Expense	-358.71K	-356.61K	-398.80K	-439.36K	-449.94K
Other Non Operating Income (Expenses)	5.23M	2.56M	5.77M	6.71M	-3.86M
D&A For EBITDA	90.21M	89.30M	80.88M	81.68M	82.57M
Profitability & Returns
Gross Profit	163.91M	188.53M	110.42M	145.38M	207.76M
Gross Margin	+31.5%	+36.2%	+31.0%	+33.7%	+41.8%
EBIT	111.98M	134.71M	71.73M	110.03M	173.66M
EBIT Margin	+21.5%	+25.9%	+20.1%	+25.5%	+35.0%
EBITDA	202.19M	224.01M	152.61M	191.71M	256.23M
EBITDA Margin	+38.9%	+43.0%	+42.8%	+44.4%	+51.6%
EBT Excluding Unusual Items	132.85M	148.50M	88.05M	119.93M	169.57M
Pretax Income	145.71M	157.23M	94.30M	124.78M	172.50M
Operating Income	111.98M	134.71M	71.73M	110.03M	173.66M
Operating Margin	+21.5%	+25.9%	+20.1%	+25.5%	+35.0%
Profit Margin	+24.8%	+27.7%	+23.0%	+26.7%	+32.3%
Net Income	128.93M	144.12M	82.00M	115.01M	160.28M
Net Income to Common	128.93M	144.12M	82.00M	115.01M	160.28M
Net Income Growth	-10.5%	+75.8%	-28.7%	-28.2%	-27.3%
Income Tax Expense	16.78M	13.11M	12.30M	9.77M	12.22M
Effective Tax Rate	+11.5%	+8.3%	+13.0%	+7.8%	+7.1%
Per Share & Capital
EPS (Basic)	0.92	1.03	0.59	0.82	1.14
EPS (Diluted)	0.92	1.03	0.59	0.82	1.14
EPS Growth	-10.5%	+75.8%	-28.7%	-28.2%	-6.4%
Dividend Per Share	1.15	0.50	0.80	0.90	1.25
Shares Change (YoY)	—	—	—	—	-0.22
Shares Outstanding (Basic)	140.00M	140.00M	140.00M	140.00M	140.00M
Shares Outstanding (Diluted)	140.00M	140.00M	140.00M	140.00M	140.00M
Dividend Growth	+130.0%	-37.5%	-11.1%	-28.0%	+150.0%
Free Cash Flow	160.85M	223.09M	91.54M	152.88M	258.61M
Free Cash Flow Margin	+31.0%	+42.8%	+25.7%	+35.4%	+52.1%
Free Cash Flow Per Share	1.15	1.59	0.65	1.09	1.85
Payout Ratio	+70.6%	+87.4%	+153.7%	+109.6%	+109.2%