ACC

Arabian Cement Co.

3010StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operating Summary
Revenue	1.06B	0.86B	0.88B	0.97B	1.03B
Cost of Revenue	807.33M	618.24M	669.36M	697.14M	725.09M
Gross Profit	254.87M	239.62M	206.40M	273.81M	308.12M
SG&A	71.16M	65.57M	70.99M	80.36M	86.77M
Operating Expenses	71.16M	65.57M	70.99M	80.36M	86.77M
Operating Income	183.72M	174.05M	135.41M	193.45M	221.35M
Interest Income	2.67M	6.68M	7.52M	8.25M	8.38M
Interest Expense	-4.41M	-8.62M	-13.57M	-15.67M	-18.82M
Other Income/Expense	16.43M	10.92M	11.65M	8.73M	9.47M
Pretax Income	198.94M	186.18M	167.19M	207.18M	199.18M
Income Tax	38.20M	29.79M	24.40M	22.71M	29.20M
Net Income	165.02M	160.10M	139.63M	181.01M	161.52M
EBITDA	332.34M	333.97M	285.03M	337.76M	363.01M
EBIT	183.72M	174.05M	135.41M	193.45M	221.35M
EPS (Basic)	1.65	1.60	1.40	1.81	1.62
EPS (Diluted)	1.65	1.60	1.40	1.81	1.62
DPS	1.50	1.50	1.50	2.20	2.75
Margins & Efficiency
Gross Margin %	+24.0%	+27.9%	+23.6%	+28.2%	+29.8%
EBITDA Margin %	+31.3%	+38.9%	+32.5%	+34.8%	+35.1%
Net Margin %	+15.5%	+18.7%	+15.9%	+18.6%	+15.6%
Revenue & Income
Revenue	1.06B	0.86B	0.88B	0.97B	1.03B
Revenue Growth (YoY)	+23.8%	-2.0%	-9.8%	-6.0%	+18.5%
Interest & Investment Income	2.67M	6.68M	7.52M	8.25M	8.38M
Earnings From Equity Investments	2.09M	4.40M	9.90M	12.68M	6.15M
Gain (Loss) on Sale of Assets	0.04M	0.07M	0.09M	1.11M	0.04M
Currency Exchange Gain (Loss)	-1.59M	-1.33M	-1.36M	-1.37M	-1.78M
Expenses & Provisions
Cost of Revenue	807.33M	618.24M	669.36M	697.14M	725.09M
Selling, General & Admin	71.16M	65.57M	70.99M	80.36M	86.77M
Operating Expenses	71.16M	65.57M	70.99M	80.36M	86.77M
Interest Expense	-4.41M	-8.62M	-13.57M	-15.67M	-18.82M
Other Non Operating Income (Expenses)	16.43M	10.92M	11.65M	8.73M	9.47M
Legal Settlements	—	—	—	—	-10.00M
Asset Writedown	—	—	17.55M	—	-16.14M
D&A For EBITDA	148.62M	159.92M	149.62M	144.32M	141.66M
Profitability & Returns
Gross Profit	254.87M	239.62M	206.40M	273.81M	308.12M
Gross Margin	+24.0%	+27.9%	+23.6%	+28.2%	+29.8%
EBIT	183.72M	174.05M	135.41M	193.45M	221.35M
EBIT Margin	+17.3%	+20.3%	+15.5%	+19.9%	+21.4%
EBITDA	332.34M	333.97M	285.03M	337.76M	363.01M
EBITDA Margin	+31.3%	+38.9%	+32.5%	+34.8%	+35.1%
EBT Excluding Unusual Items	198.90M	186.11M	149.56M	206.07M	224.74M
Pretax Income	198.94M	186.18M	167.19M	207.18M	199.18M
Operating Income	183.72M	174.05M	135.41M	193.45M	221.35M
Operating Margin	+17.3%	+20.3%	+15.5%	+19.9%	+21.4%
Profit Margin	+15.5%	+18.7%	+15.9%	+18.6%	+15.6%
Net Income	165.02M	160.10M	139.63M	181.01M	161.52M
Net Income to Common	165.02M	160.10M	139.63M	181.01M	161.52M
Net Income to Company	167.58M	164.21M	142.79M	184.48M	169.98M
Net Income Growth	+3.1%	+14.7%	-22.9%	+12.1%	-12.7%
Earnings From Continuing Ops.	160.74M	156.38M	142.79M	184.48M	169.98M
Earnings From Discontinued Ops.	6.84M	7.83M	—	—	—
Minority Interest in Earnings	-2.56M	-4.12M	-3.16M	-3.47M	-8.46M
Income Tax Expense	38.20M	29.79M	24.40M	22.71M	29.20M
Effective Tax Rate	+19.2%	+16.0%	+14.6%	+11.0%	+14.7%
Per Share & Capital
EPS (Basic)	1.65	1.60	1.40	1.81	1.62
EPS (Diluted)	1.65	1.60	1.40	1.81	1.62
EPS Growth	+3.1%	+14.5%	-22.9%	+12.1%	-12.7%
Dividend Per Share	1.50	1.50	1.50	2.20	2.75
Shares Outstanding (Basic)	100.00M	100.00M	100.00M	100.00M	100.00M
Shares Outstanding (Diluted)	100.00M	100.00M	100.00M	100.00M	100.00M
Dividend Growth	—	—	-31.8%	-20.0%	+22.2%
Free Cash Flow	158.59M	132.71M	221.38M	189.87M	438.33M
Free Cash Flow Margin	+14.9%	+15.5%	+25.3%	+19.6%	+42.4%
Free Cash Flow Per Share	1.59	1.33	2.21	1.90	4.38
Payout Ratio	+74.7%	+91.3%	+131.4%	+143.7%	+154.8%

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operating Summary
Revenue	1.06B	0.86B	0.88B	0.97B	1.03B
Cost of Revenue	807.33M	618.24M	669.36M	697.14M	725.09M
Gross Profit	254.87M	239.62M	206.40M	273.81M	308.12M
SG&A	71.16M	65.57M	70.99M	80.36M	86.77M
Operating Expenses	71.16M	65.57M	70.99M	80.36M	86.77M
Operating Income	183.72M	174.05M	135.41M	193.45M	221.35M
Interest Income	2.67M	6.68M	7.52M	8.25M	8.38M
Interest Expense	-4.41M	-8.62M	-13.57M	-15.67M	-18.82M
Other Income/Expense	16.43M	10.92M	11.65M	8.73M	9.47M
Pretax Income	198.94M	186.18M	167.19M	207.18M	199.18M
Income Tax	38.20M	29.79M	24.40M	22.71M	29.20M
Net Income	165.02M	160.10M	139.63M	181.01M	161.52M
EBITDA	332.34M	333.97M	285.03M	337.76M	363.01M
EBIT	183.72M	174.05M	135.41M	193.45M	221.35M
EPS (Basic)	1.65	1.60	1.40	1.81	1.62
EPS (Diluted)	1.65	1.60	1.40	1.81	1.62
DPS	1.50	1.50	1.50	2.20	2.75
Margins & Efficiency
Gross Margin %	+24.0%	+27.9%	+23.6%	+28.2%	+29.8%
EBITDA Margin %	+31.3%	+38.9%	+32.5%	+34.8%	+35.1%
Net Margin %	+15.5%	+18.7%	+15.9%	+18.6%	+15.6%
Revenue & Income
Revenue	1.06B	0.86B	0.88B	0.97B	1.03B
Revenue Growth (YoY)	+23.8%	-2.0%	-9.8%	-6.0%	+18.5%
Interest & Investment Income	2.67M	6.68M	7.52M	8.25M	8.38M
Earnings From Equity Investments	2.09M	4.40M	9.90M	12.68M	6.15M
Gain (Loss) on Sale of Assets	0.04M	0.07M	0.09M	1.11M	0.04M
Currency Exchange Gain (Loss)	-1.59M	-1.33M	-1.36M	-1.37M	-1.78M
Expenses & Provisions
Cost of Revenue	807.33M	618.24M	669.36M	697.14M	725.09M
Selling, General & Admin	71.16M	65.57M	70.99M	80.36M	86.77M
Operating Expenses	71.16M	65.57M	70.99M	80.36M	86.77M
Interest Expense	-4.41M	-8.62M	-13.57M	-15.67M	-18.82M
Other Non Operating Income (Expenses)	16.43M	10.92M	11.65M	8.73M	9.47M
Legal Settlements	—	—	—	—	-10.00M
Asset Writedown	—	—	17.55M	—	-16.14M
D&A For EBITDA	148.62M	159.92M	149.62M	144.32M	141.66M
Profitability & Returns
Gross Profit	254.87M	239.62M	206.40M	273.81M	308.12M
Gross Margin	+24.0%	+27.9%	+23.6%	+28.2%	+29.8%
EBIT	183.72M	174.05M	135.41M	193.45M	221.35M
EBIT Margin	+17.3%	+20.3%	+15.5%	+19.9%	+21.4%
EBITDA	332.34M	333.97M	285.03M	337.76M	363.01M
EBITDA Margin	+31.3%	+38.9%	+32.5%	+34.8%	+35.1%
EBT Excluding Unusual Items	198.90M	186.11M	149.56M	206.07M	224.74M
Pretax Income	198.94M	186.18M	167.19M	207.18M	199.18M
Operating Income	183.72M	174.05M	135.41M	193.45M	221.35M
Operating Margin	+17.3%	+20.3%	+15.5%	+19.9%	+21.4%
Profit Margin	+15.5%	+18.7%	+15.9%	+18.6%	+15.6%
Net Income	165.02M	160.10M	139.63M	181.01M	161.52M
Net Income to Common	165.02M	160.10M	139.63M	181.01M	161.52M
Net Income to Company	167.58M	164.21M	142.79M	184.48M	169.98M
Net Income Growth	+3.1%	+14.7%	-22.9%	+12.1%	-12.7%
Earnings From Continuing Ops.	160.74M	156.38M	142.79M	184.48M	169.98M
Earnings From Discontinued Ops.	6.84M	7.83M	—	—	—
Minority Interest in Earnings	-2.56M	-4.12M	-3.16M	-3.47M	-8.46M
Income Tax Expense	38.20M	29.79M	24.40M	22.71M	29.20M
Effective Tax Rate	+19.2%	+16.0%	+14.6%	+11.0%	+14.7%
Per Share & Capital
EPS (Basic)	1.65	1.60	1.40	1.81	1.62
EPS (Diluted)	1.65	1.60	1.40	1.81	1.62
EPS Growth	+3.1%	+14.5%	-22.9%	+12.1%	-12.7%
Dividend Per Share	1.50	1.50	1.50	2.20	2.75
Shares Outstanding (Basic)	100.00M	100.00M	100.00M	100.00M	100.00M
Shares Outstanding (Diluted)	100.00M	100.00M	100.00M	100.00M	100.00M
Dividend Growth	—	—	-31.8%	-20.0%	+22.2%
Free Cash Flow	158.59M	132.71M	221.38M	189.87M	438.33M
Free Cash Flow Margin	+14.9%	+15.5%	+25.3%	+19.6%	+42.4%
Free Cash Flow Per Share	1.59	1.33	2.21	1.90	4.38
Payout Ratio	+74.7%	+91.3%	+131.4%	+143.7%	+154.8%