ACC

Arabian Cement Co.

3010StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (SAR)

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	250.17M	298.13M	293.19M	232.82M	238.06M
Cost of Revenue	172.57M	272.04M	205.56M	195.54M	190.12M
Gross Profit	77.60M	26.09M	87.63M	37.28M	47.94M
SG&A	16.45M	-53.14M	18.89M	18.20M	16.05M
Operating Expenses	16.45M	-53.14M	18.89M	18.20M	16.05M
Operating Income	61.14M	79.23M	68.74M	19.08M	31.89M
Interest Income	0.53M	3.76M	1.50M	—	—
Interest Expense	-0.24M	-1.50M	-1.29M	-1.19M	-1.28M
Other Income/Expense	2.48M	-16.68M	7.85M	5.33M	3.50M
Pretax Income	63.92M	59.26M	78.86M	25.55M	34.27M
Income Tax	4.92M	8.99M	10.72M	4.96M	13.54M
Net Income	59.95M	55.45M	65.49M	20.51M	23.55M
EBITDA	88.49M	119.52M	109.03M	58.80M	71.28M
EBIT	61.14M	79.23M	68.74M	19.08M	31.89M
EPS (Basic)	0.60	0.55	0.65	0.21	0.24
EPS (Diluted)	0.60	0.55	0.65	0.21	0.24
Margins & Efficiency
Gross Margin %	+31.0%	+8.8%	+29.9%	+16.0%	+20.1%
EBITDA Margin %	+35.4%	+40.1%	+37.2%	+25.3%	+29.9%
Net Margin %	+24.0%	+18.6%	+22.3%	+8.8%	+9.9%
Revenue & Income
Revenue	250.17M	298.13M	293.19M	232.82M	238.06M
Revenue Growth (YoY)	+5.1%	—	+30.3%	+32.9%	+4.6%
Interest & Investment Income	0.53M	3.76M	1.50M	—	—
Earnings From Equity Investments	—	-5.56M	2.06M	2.34M	0.16M
Gain (Loss) on Sale of Assets	—	—	—	—	—
Currency Exchange Gain (Loss)	—	—	—	—	—
Expenses & Provisions
Cost of Revenue	172.57M	272.04M	205.56M	195.54M	190.12M
Selling, General & Admin	16.45M	-53.14M	18.89M	18.20M	16.05M
Operating Expenses	16.45M	-53.14M	18.89M	18.20M	16.05M
Interest Expense	-0.24M	-1.50M	-1.29M	-1.19M	-1.28M
Other Non Operating Income (Expenses)	2.48M	-16.68M	7.85M	5.33M	3.50M
Legal Settlements	—	—	—	—	—
Asset Writedown	—	—	—	—	—
D&A For EBITDA	27.34M	29.22M	40.29M	39.72M	39.40M
Profitability & Returns
Gross Profit	77.60M	26.09M	87.63M	37.28M	47.94M
Gross Margin	+31.0%	+8.8%	+29.9%	+16.0%	+20.1%
EBIT	61.14M	79.23M	68.74M	19.08M	31.89M
EBIT Margin	+24.4%	+26.6%	+23.4%	+8.2%	+13.4%
EBITDA	88.49M	119.52M	109.03M	58.80M	71.28M
EBITDA Margin	+35.4%	+36.4%	+37.2%	+25.3%	+29.9%
EBT Excluding Unusual Items	63.92M	59.26M	78.86M	25.55M	34.27M
Pretax Income	63.92M	59.26M	78.86M	25.55M	34.27M
Operating Income	61.14M	79.23M	68.74M	19.08M	31.89M
Operating Margin	+24.4%	+26.6%	+23.4%	+8.2%	+13.4%
Profit Margin	+24.0%	+18.6%	+22.3%	+8.8%	+9.9%
Net Income	59.95M	55.45M	65.49M	20.51M	23.55M
Net Income to Common	59.95M	55.45M	65.49M	20.51M	23.55M
Net Income to Company	60.01M	50.27M	68.14M	20.59M	21.74M
Net Income Growth	+154.5%	—	+43.1%	-28.9%	-56.5%
Earnings From Continuing Ops.	59.00M	50.27M	68.14M	20.59M	20.73M
Earnings From Discontinued Ops.	1.01M	—	—	—	1.01M
Minority Interest in Earnings	-0.06M	5.18M	-2.65M	-0.07M	1.82M
Income Tax Expense	4.92M	8.99M	10.72M	4.96M	13.54M
Effective Tax Rate	+7.7%	+15.2%	+13.6%	+19.4%	+39.5%
Per Share & Capital
EPS (Basic)	0.60	0.55	0.65	0.21	0.24
EPS (Diluted)	0.60	0.55	0.65	0.21	0.24
EPS Growth	+154.5%	—	+42.0%	-28.9%	-56.4%
Dividend Per Share	—	1.00	—	0.50	—
Shares Outstanding (Basic)	100.00M	100.04M	100.00M	100.00M	100.00M
Shares Outstanding (Diluted)	100.00M	100.04M	100.00M	100.00M	100.00M
Dividend Growth	—	—	—	-33.3%	—
Free Cash Flow	-13.83M	146.98M	87.59M	-6.40M	25.35M
Free Cash Flow Margin	-5.5%	+49.3%	+29.9%	-2.7%	+10.6%
Free Cash Flow Per Share	-0.14	1.47	0.88	-0.06	0.25
Payout Ratio	—	—	+77.0%	+365.6%	0.0%

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (SAR)

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	250.17M	298.13M	293.19M	232.82M	238.06M
Cost of Revenue	172.57M	272.04M	205.56M	195.54M	190.12M
Gross Profit	77.60M	26.09M	87.63M	37.28M	47.94M
SG&A	16.45M	-53.14M	18.89M	18.20M	16.05M
Operating Expenses	16.45M	-53.14M	18.89M	18.20M	16.05M
Operating Income	61.14M	79.23M	68.74M	19.08M	31.89M
Interest Income	0.53M	3.76M	1.50M	—	—
Interest Expense	-0.24M	-1.50M	-1.29M	-1.19M	-1.28M
Other Income/Expense	2.48M	-16.68M	7.85M	5.33M	3.50M
Pretax Income	63.92M	59.26M	78.86M	25.55M	34.27M
Income Tax	4.92M	8.99M	10.72M	4.96M	13.54M
Net Income	59.95M	55.45M	65.49M	20.51M	23.55M
EBITDA	88.49M	119.52M	109.03M	58.80M	71.28M
EBIT	61.14M	79.23M	68.74M	19.08M	31.89M
EPS (Basic)	0.60	0.55	0.65	0.21	0.24
EPS (Diluted)	0.60	0.55	0.65	0.21	0.24
Margins & Efficiency
Gross Margin %	+31.0%	+8.8%	+29.9%	+16.0%	+20.1%
EBITDA Margin %	+35.4%	+40.1%	+37.2%	+25.3%	+29.9%
Net Margin %	+24.0%	+18.6%	+22.3%	+8.8%	+9.9%
Revenue & Income
Revenue	250.17M	298.13M	293.19M	232.82M	238.06M
Revenue Growth (YoY)	+5.1%	—	+30.3%	+32.9%	+4.6%
Interest & Investment Income	0.53M	3.76M	1.50M	—	—
Earnings From Equity Investments	—	-5.56M	2.06M	2.34M	0.16M
Gain (Loss) on Sale of Assets	—	—	—	—	—
Currency Exchange Gain (Loss)	—	—	—	—	—
Expenses & Provisions
Cost of Revenue	172.57M	272.04M	205.56M	195.54M	190.12M
Selling, General & Admin	16.45M	-53.14M	18.89M	18.20M	16.05M
Operating Expenses	16.45M	-53.14M	18.89M	18.20M	16.05M
Interest Expense	-0.24M	-1.50M	-1.29M	-1.19M	-1.28M
Other Non Operating Income (Expenses)	2.48M	-16.68M	7.85M	5.33M	3.50M
Legal Settlements	—	—	—	—	—
Asset Writedown	—	—	—	—	—
D&A For EBITDA	27.34M	29.22M	40.29M	39.72M	39.40M
Profitability & Returns
Gross Profit	77.60M	26.09M	87.63M	37.28M	47.94M
Gross Margin	+31.0%	+8.8%	+29.9%	+16.0%	+20.1%
EBIT	61.14M	79.23M	68.74M	19.08M	31.89M
EBIT Margin	+24.4%	+26.6%	+23.4%	+8.2%	+13.4%
EBITDA	88.49M	119.52M	109.03M	58.80M	71.28M
EBITDA Margin	+35.4%	+36.4%	+37.2%	+25.3%	+29.9%
EBT Excluding Unusual Items	63.92M	59.26M	78.86M	25.55M	34.27M
Pretax Income	63.92M	59.26M	78.86M	25.55M	34.27M
Operating Income	61.14M	79.23M	68.74M	19.08M	31.89M
Operating Margin	+24.4%	+26.6%	+23.4%	+8.2%	+13.4%
Profit Margin	+24.0%	+18.6%	+22.3%	+8.8%	+9.9%
Net Income	59.95M	55.45M	65.49M	20.51M	23.55M
Net Income to Common	59.95M	55.45M	65.49M	20.51M	23.55M
Net Income to Company	60.01M	50.27M	68.14M	20.59M	21.74M
Net Income Growth	+154.5%	—	+43.1%	-28.9%	-56.5%
Earnings From Continuing Ops.	59.00M	50.27M	68.14M	20.59M	20.73M
Earnings From Discontinued Ops.	1.01M	—	—	—	1.01M
Minority Interest in Earnings	-0.06M	5.18M	-2.65M	-0.07M	1.82M
Income Tax Expense	4.92M	8.99M	10.72M	4.96M	13.54M
Effective Tax Rate	+7.7%	+15.2%	+13.6%	+19.4%	+39.5%
Per Share & Capital
EPS (Basic)	0.60	0.55	0.65	0.21	0.24
EPS (Diluted)	0.60	0.55	0.65	0.21	0.24
EPS Growth	+154.5%	—	+42.0%	-28.9%	-56.4%
Dividend Per Share	—	1.00	—	0.50	—
Shares Outstanding (Basic)	100.00M	100.04M	100.00M	100.00M	100.00M
Shares Outstanding (Diluted)	100.00M	100.04M	100.00M	100.00M	100.00M
Dividend Growth	—	—	—	-33.3%	—
Free Cash Flow	-13.83M	146.98M	87.59M	-6.40M	25.35M
Free Cash Flow Margin	-5.5%	+49.3%	+29.9%	-2.7%	+10.6%
Free Cash Flow Per Share	-0.14	1.47	0.88	-0.06	0.25
Payout Ratio	—	—	+77.0%	+365.6%	0.0%