ALNAQOOL

Mohammed Hassan Al Naqool Sons Co. Ltd

9514StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual

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
Operations
Operating Cash Flow	9.80M	9.30M	19.72M	1.36M	-0.61M
Free Cash Flow	0.11M	1.00M	13.01M	1.36M	-0.04M
Capital Expenditures	-9.69M	-8.30M	-6.71M	—	0.57M
Investing & Financing
Investing Cash Flow	-9.65M	-8.27M	-6.65M	—	0.41M
Financing Cash Flow	-0.88M	-3.30M	-13.82M	2.64M	1.20M
Operating Activities
Operating Cash Flow	9.80M	9.30M	19.72M	1.36M	-0.61M
Net Income	5.45M	2.08M	1.49M	1.20M	0.36M
Change in Accounts Payable	1.78M	3.70M	-1.08M	2.01M	1.35M
Change in Accounts Receivable	-7.03M	-0.86M	7.79M	-6.31M	-6.00M
Change in Inventory	4.70M	3.39M	3.71M	2.75M	-5.19M
Change in Other Net Operating Assets	1.25M	-1.62M	4.45M	-1.33M	4.71M
Change in Working Capital	0.69M	4.61M	14.88M	-2.88M	-5.14M
Other Operating Activities	0.49M	-0.02M	0.85M	0.39M	1.44M
Provision & Write-off of Bad Debts	61.66K	100.00K	110.10K	42.00K	-91.84K
Depreciation & Amortization	2.77M	2.50M	2.40M	2.33M	2.38M
Other Amortization	63.65K	—	63.65K	—	31.83K
Cash Interest Paid	2.09M	0.36M	1.36M	0.56M	0.93M
Investing Activities
Investing Cash Flow	-9.65M	-8.27M	-6.65M	—	0.41M
Capital Expenditures	-9.69M	-8.30M	-6.71M	—	0.57M
Investment in Securities	—	—	—	—	—
Other Investing Activities	—	—	—	—	—
Sale (Purchase) of Intangibles	—	—	—	—	-156.47K
Sale of Property, Plant & Equipment	38.93K	32.17K	62.00K	—	—
Loss (Gain) From Sale of Assets	0.03M	-0.00M	-0.03M	—	—
Loss (Gain) on Sale of Investments	230.39K	43.43K	-47.44K	274.50K	409.81K
Financing Activities
Financing Cash Flow	-0.88M	-3.30M	-13.82M	2.64M	1.20M
Long-Term Debt Issued	—	—	—	1.43M	—
Short-Term Debt Issued	—	—	—	3.50M	—
Total Debt Issued	11.07M	—	5.99M	4.93M	5.16M
Long-Term Debt Repaid	—	-3.27M	—	-0.29M	—
Short-Term Debt Repaid	—	-0.03M	—	-2.00M	—
Total Debt Repaid	-11.95M	-3.30M	-19.81M	-2.29M	-3.97M
Net Debt Issued (Repaid)	-0.88M	-3.30M	-13.82M	2.64M	1.20M
Free Cash Flow & Returns
Free Cash Flow	0.11M	1.00M	13.01M	1.36M	-0.04M
Free Cash Flow Growth	-99.2%	-26.3%	—	—	—
Free Cash Flow Margin	+0.2%	+2.7%	+31.2%	+4.6%	-0.2%
Free Cash Flow Per Share	0.04	0.35	4.49	0.47	-0.01
Levered Free Cash Flow	-0.39M	7.82M	14.03M	3.60M	-19.97M
Unlevered Free Cash Flow	0.75M	8.44M	15.42M	4.28M	-19.58M
Operating Cash Flow Growth	-50.3%	+586.1%	—	+36.1%	—
Net Cash Flow	-0.92M	-1.89M	-0.94M	4.22M	0.79M
Foreign Exchange Rate Adjustments	-189.56K	381.07K	-200.46K	224.97K	-214.66K

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual

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
Operations
Operating Cash Flow	9.80M	9.30M	19.72M	1.36M	-0.61M
Free Cash Flow	0.11M	1.00M	13.01M	1.36M	-0.04M
Capital Expenditures	-9.69M	-8.30M	-6.71M	—	0.57M
Investing & Financing
Investing Cash Flow	-9.65M	-8.27M	-6.65M	—	0.41M
Financing Cash Flow	-0.88M	-3.30M	-13.82M	2.64M	1.20M
Operating Activities
Operating Cash Flow	9.80M	9.30M	19.72M	1.36M	-0.61M
Net Income	5.45M	2.08M	1.49M	1.20M	0.36M
Change in Accounts Payable	1.78M	3.70M	-1.08M	2.01M	1.35M
Change in Accounts Receivable	-7.03M	-0.86M	7.79M	-6.31M	-6.00M
Change in Inventory	4.70M	3.39M	3.71M	2.75M	-5.19M
Change in Other Net Operating Assets	1.25M	-1.62M	4.45M	-1.33M	4.71M
Change in Working Capital	0.69M	4.61M	14.88M	-2.88M	-5.14M
Other Operating Activities	0.49M	-0.02M	0.85M	0.39M	1.44M
Provision & Write-off of Bad Debts	61.66K	100.00K	110.10K	42.00K	-91.84K
Depreciation & Amortization	2.77M	2.50M	2.40M	2.33M	2.38M
Other Amortization	63.65K	—	63.65K	—	31.83K
Cash Interest Paid	2.09M	0.36M	1.36M	0.56M	0.93M
Investing Activities
Investing Cash Flow	-9.65M	-8.27M	-6.65M	—	0.41M
Capital Expenditures	-9.69M	-8.30M	-6.71M	—	0.57M
Investment in Securities	—	—	—	—	—
Other Investing Activities	—	—	—	—	—
Sale (Purchase) of Intangibles	—	—	—	—	-156.47K
Sale of Property, Plant & Equipment	38.93K	32.17K	62.00K	—	—
Loss (Gain) From Sale of Assets	0.03M	-0.00M	-0.03M	—	—
Loss (Gain) on Sale of Investments	230.39K	43.43K	-47.44K	274.50K	409.81K
Financing Activities
Financing Cash Flow	-0.88M	-3.30M	-13.82M	2.64M	1.20M
Long-Term Debt Issued	—	—	—	1.43M	—
Short-Term Debt Issued	—	—	—	3.50M	—
Total Debt Issued	11.07M	—	5.99M	4.93M	5.16M
Long-Term Debt Repaid	—	-3.27M	—	-0.29M	—
Short-Term Debt Repaid	—	-0.03M	—	-2.00M	—
Total Debt Repaid	-11.95M	-3.30M	-19.81M	-2.29M	-3.97M
Net Debt Issued (Repaid)	-0.88M	-3.30M	-13.82M	2.64M	1.20M
Free Cash Flow & Returns
Free Cash Flow	0.11M	1.00M	13.01M	1.36M	-0.04M
Free Cash Flow Growth	-99.2%	-26.3%	—	—	—
Free Cash Flow Margin	+0.2%	+2.7%	+31.2%	+4.6%	-0.2%
Free Cash Flow Per Share	0.04	0.35	4.49	0.47	-0.01
Levered Free Cash Flow	-0.39M	7.82M	14.03M	3.60M	-19.97M
Unlevered Free Cash Flow	0.75M	8.44M	15.42M	4.28M	-19.58M
Operating Cash Flow Growth	-50.3%	+586.1%	—	+36.1%	—
Net Cash Flow	-0.92M	-1.89M	-0.94M	4.22M	0.79M
Foreign Exchange Rate Adjustments	-189.56K	381.07K	-200.46K	224.97K	-214.66K