ALNAQOOL

Mohammed Hassan Al Naqool Sons Co. Ltd

9514StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual Quarterly

Semi-annual (SAR)

1-5

	H2 2025Dec 31, 2025	H1 2025Jun 30, 2025	H2 2024Dec 31, 2024	H1 2024Jun 30, 2024	H2 2023Dec 31, 2023
Assets
Cash & Equivalents	6.88M	7.80M	9.69M	10.63M	6.42M
Cash & Short-Term Investments	6.88M	7.80M	9.69M	10.63M	6.42M
Receivables	19.99M	17.75M	14.20M	26.95M	18.17M
Inventory	11.90M	16.60M	19.98M	24.75M	27.50M
Current Assets	41.76M	42.14M	46.17M	62.33M	53.13M
PP&E	68.65M	57.28M	45.23M	38.62M	40.92M
Intangible Assets	159.12K	190.95K	222.77K	254.60K	286.42K
Total Assets	124.42M	113.61M	103.30M	113.11M	103.51M
Liabilities
Accounts Payable	24.70M	24.52M	12.34M	11.13M	9.12M
Current Liabilities	43.67M	46.41M	37.08M	36.94M	30.24M
Long-Term Debt	9.25M	3.56M	5.75M	16.61M	15.19M
Short-Term Debt	2.25M	9.27M	0.31M	3.22M	5.22M
Total Debt	25.88M	23.79M	26.05M	39.68M	36.87M
Total Liabilities	64.52M	58.43M	50.57M	61.51M	53.33M
Equity & Ownership
Retained Earnings	30.90M	26.00M	23.92M	22.60M	21.40M
Total Equity	59.90M	55.18M	52.72M	51.60M	50.18M
Net Debt	19.00M	15.99M	16.35M	29.05M	30.45M
Shares Outstanding	2,900,000	2,900,000	2,900,000	2,900,000	2,900,000
Cash & Assets
Total Assets	124.42M	113.61M	103.30M	113.11M	103.51M
Total Current Assets	41.76M	42.14M	46.17M	62.33M	53.13M
Cash & Equivalents	6.88M	7.80M	9.69M	10.63M	6.42M
Cash & Short-Term Investments	6.88M	7.80M	9.69M	10.63M	6.42M
Net Cash (Debt)	-19.00M	-15.99M	-16.35M	-29.05M	-30.45M
Net Cash Per Share	-6.55	-5.51	-5.64	-10.02	-10.50
Cash Growth	-29.0%	-26.6%	+51.1%	+89.5%	+405.4%
Accounts Receivable	19.00M	12.03M	11.28M	19.18M	12.91M
Other Receivables	0.99M	5.71M	2.92M	7.77M	5.26M
Receivables	19.99M	17.75M	14.20M	26.95M	18.17M
Inventory	11.90M	16.60M	19.98M	24.75M	27.50M
Prepaid Expenses	1.47M	—	0.77M	—	0.59M
Construction In Progress	4.18M	6.72M	1.50M	0.64M	0.64M
Buildings	21.08M	15.11M	14.58M	13.94M	13.94M
Machinery	77.75M	70.41M	62.31M	55.35M	55.35M
Property, Plant & Equipment	68.65M	57.28M	45.23M	38.62M	40.92M
Other Intangible Assets	159.12K	190.95K	222.77K	254.60K	286.42K
Other Current Assets	1.52M	—	1.52M	—	0.46M
Long-Term Leases	9.49M	7.17M	6.53M	7.07M	7.13M
Current Portion of Leases	1.47M	1.11M	1.10M	0.42M	0.48M
Loans & Investments
Long-Term Investments	13.85M	13.99M	11.67M	11.90M	9.18M
Liabilities & Obligations
Total Liabilities	64.52M	58.43M	50.57M	61.51M	53.33M
Total Liabilities & Equity	124.42M	113.61M	103.30M	113.11M	103.51M
Total Current Liabilities	43.67M	46.41M	37.08M	36.94M	30.24M
Accounts Payable	24.70M	24.52M	12.34M	11.13M	9.12M
Accrued Expenses	2.02M	—	2.49M	8.83M	0.83M
Current Income Taxes Payable	227.36K	98.77K	459.09K	973.07K	884.60K
Current Unearned Revenue	—	—	1.27M	—	1.16M
Other Current Liabilities	9.59M	8.72M	6.75M	—	3.69M
Pension & Post-Retirement Benefits	2.11M	1.29M	1.21M	0.88M	0.78M
Other Long-Term Liabilities	—	—	—	—	—
Debt & Funding
Long-Term Debt	9.25M	3.56M	5.75M	16.61M	15.19M
Short-Term Debt	2.25M	9.27M	0.31M	3.22M	5.22M
Total Debt	25.88M	23.79M	26.05M	39.68M	36.87M
Current Portion of Long-Term Debt	3.41M	2.68M	12.36M	12.36M	8.86M
Equity & Book Value
Shareholders' Equity	59.90M	55.18M	52.72M	51.60M	50.18M
Common Stock	29.00M	29.00M	29.00M	29.00M	29.00M
Retained Earnings	30.90M	26.00M	23.92M	22.60M	21.40M
Comprehensive Income & Other	-5.04K	184.52K	-196.55K	3.90K	-221.07K
Book Value Per Share	20.65	19.03	18.18	17.79	17.30
Tangible Book Value	59.74M	54.99M	52.50M	51.35M	49.89M
Tangible Book Value Per Share	20.60	18.96	18.10	17.71	17.20
Filing Date Shares Outstanding	2.90M	2.90M	2.90M	2.90M	2.90M
Total Common Shares Outstanding	2.90M	2.90M	2.90M	2.90M	2.90M
Working Capital	-1.90M	-4.26M	9.09M	25.39M	22.89M

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual Quarterly

Semi-annual (SAR)

1-5

	H2 2025Dec 31, 2025	H1 2025Jun 30, 2025	H2 2024Dec 31, 2024	H1 2024Jun 30, 2024	H2 2023Dec 31, 2023
Assets
Cash & Equivalents	6.88M	7.80M	9.69M	10.63M	6.42M
Cash & Short-Term Investments	6.88M	7.80M	9.69M	10.63M	6.42M
Receivables	19.99M	17.75M	14.20M	26.95M	18.17M
Inventory	11.90M	16.60M	19.98M	24.75M	27.50M
Current Assets	41.76M	42.14M	46.17M	62.33M	53.13M
PP&E	68.65M	57.28M	45.23M	38.62M	40.92M
Intangible Assets	159.12K	190.95K	222.77K	254.60K	286.42K
Total Assets	124.42M	113.61M	103.30M	113.11M	103.51M
Liabilities
Accounts Payable	24.70M	24.52M	12.34M	11.13M	9.12M
Current Liabilities	43.67M	46.41M	37.08M	36.94M	30.24M
Long-Term Debt	9.25M	3.56M	5.75M	16.61M	15.19M
Short-Term Debt	2.25M	9.27M	0.31M	3.22M	5.22M
Total Debt	25.88M	23.79M	26.05M	39.68M	36.87M
Total Liabilities	64.52M	58.43M	50.57M	61.51M	53.33M
Equity & Ownership
Retained Earnings	30.90M	26.00M	23.92M	22.60M	21.40M
Total Equity	59.90M	55.18M	52.72M	51.60M	50.18M
Net Debt	19.00M	15.99M	16.35M	29.05M	30.45M
Shares Outstanding	2,900,000	2,900,000	2,900,000	2,900,000	2,900,000
Cash & Assets
Total Assets	124.42M	113.61M	103.30M	113.11M	103.51M
Total Current Assets	41.76M	42.14M	46.17M	62.33M	53.13M
Cash & Equivalents	6.88M	7.80M	9.69M	10.63M	6.42M
Cash & Short-Term Investments	6.88M	7.80M	9.69M	10.63M	6.42M
Net Cash (Debt)	-19.00M	-15.99M	-16.35M	-29.05M	-30.45M
Net Cash Per Share	-6.55	-5.51	-5.64	-10.02	-10.50
Cash Growth	-29.0%	-26.6%	+51.1%	+89.5%	+405.4%
Accounts Receivable	19.00M	12.03M	11.28M	19.18M	12.91M
Other Receivables	0.99M	5.71M	2.92M	7.77M	5.26M
Receivables	19.99M	17.75M	14.20M	26.95M	18.17M
Inventory	11.90M	16.60M	19.98M	24.75M	27.50M
Prepaid Expenses	1.47M	—	0.77M	—	0.59M
Construction In Progress	4.18M	6.72M	1.50M	0.64M	0.64M
Buildings	21.08M	15.11M	14.58M	13.94M	13.94M
Machinery	77.75M	70.41M	62.31M	55.35M	55.35M
Property, Plant & Equipment	68.65M	57.28M	45.23M	38.62M	40.92M
Other Intangible Assets	159.12K	190.95K	222.77K	254.60K	286.42K
Other Current Assets	1.52M	—	1.52M	—	0.46M
Long-Term Leases	9.49M	7.17M	6.53M	7.07M	7.13M
Current Portion of Leases	1.47M	1.11M	1.10M	0.42M	0.48M
Loans & Investments
Long-Term Investments	13.85M	13.99M	11.67M	11.90M	9.18M
Liabilities & Obligations
Total Liabilities	64.52M	58.43M	50.57M	61.51M	53.33M
Total Liabilities & Equity	124.42M	113.61M	103.30M	113.11M	103.51M
Total Current Liabilities	43.67M	46.41M	37.08M	36.94M	30.24M
Accounts Payable	24.70M	24.52M	12.34M	11.13M	9.12M
Accrued Expenses	2.02M	—	2.49M	8.83M	0.83M
Current Income Taxes Payable	227.36K	98.77K	459.09K	973.07K	884.60K
Current Unearned Revenue	—	—	1.27M	—	1.16M
Other Current Liabilities	9.59M	8.72M	6.75M	—	3.69M
Pension & Post-Retirement Benefits	2.11M	1.29M	1.21M	0.88M	0.78M
Other Long-Term Liabilities	—	—	—	—	—
Debt & Funding
Long-Term Debt	9.25M	3.56M	5.75M	16.61M	15.19M
Short-Term Debt	2.25M	9.27M	0.31M	3.22M	5.22M
Total Debt	25.88M	23.79M	26.05M	39.68M	36.87M
Current Portion of Long-Term Debt	3.41M	2.68M	12.36M	12.36M	8.86M
Equity & Book Value
Shareholders' Equity	59.90M	55.18M	52.72M	51.60M	50.18M
Common Stock	29.00M	29.00M	29.00M	29.00M	29.00M
Retained Earnings	30.90M	26.00M	23.92M	22.60M	21.40M
Comprehensive Income & Other	-5.04K	184.52K	-196.55K	3.90K	-221.07K
Book Value Per Share	20.65	19.03	18.18	17.79	17.30
Tangible Book Value	59.74M	54.99M	52.50M	51.35M	49.89M
Tangible Book Value Per Share	20.60	18.96	18.10	17.71	17.20
Filing Date Shares Outstanding	2.90M	2.90M	2.90M	2.90M	2.90M
Total Common Shares Outstanding	2.90M	2.90M	2.90M	2.90M	2.90M
Working Capital	-1.90M	-4.26M	9.09M	25.39M	22.89M