BENA

Bena Steel Industries Company

9563StocksTadawulIndustrials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	3.10M	2.76M	0.46M	3.70M	4.36M
Cash & Short-Term Investments	3.10M	2.76M	0.46M	3.70M	4.36M
Receivables	97.29M	103.79M	90.48M	84.13M	69.29M
Inventory	134.65M	94.76M	109.11M	103.53M	83.73M
Current Assets	244.44M	209.71M	201.93M	193.23M	158.53M
PP&E	40.44M	68.41M	58.64M	52.09M	55.86M
Total Assets	314.57M	278.12M	260.57M	245.31M	214.39M
Liabilities
Accounts Payable	76.01M	63.64M	80.48M	77.79M	50.04M
Current Liabilities	214.68M	169.54M	157.56M	144.69M	137.11M
Long-Term Debt	—	4.26M	12.77M	21.29M	—
Short-Term Debt	126.95M	86.58M	60.98M	49.57M	76.58M
Total Debt	129.05M	102.30M	83.70M	81.36M	79.20M
Total Liabilities	225.34M	185.03M	179.71M	175.67M	146.51M
Equity & Ownership
Retained Earnings	16.96M	21.33M	24.93M	20.11M	18.19M
Total Equity	89.24M	93.09M	80.86M	69.64M	67.89M
Net Debt	125.95M	99.54M	83.24M	77.65M	74.84M
Shares Outstanding	6,000,000	6,000,000	6,000,000	6,000,000	6,000,000
Cash & Assets
Total Assets	314.57M	278.12M	260.57M	245.31M	214.39M
Total Current Assets	244.44M	209.71M	201.93M	193.23M	158.53M
Cash & Equivalents	3.10M	2.76M	0.46M	3.70M	4.36M
Cash & Short-Term Investments	3.10M	2.76M	0.46M	3.70M	4.36M
Net Cash (Debt)	-125.95M	-99.54M	-83.24M	-77.65M	-74.84M
Net Cash Per Share	-20.99	-16.59	-13.87	-12.94	-12.47
Cash Growth	+12.3%	+502.7%	-87.6%	-15.0%	+66.1%
Accounts Receivable	96.10M	102.50M	89.30M	83.03M	68.40M
Other Receivables	1.19M	1.30M	1.18M	1.10M	0.89M
Receivables	97.29M	103.79M	90.48M	84.13M	69.29M
Inventory	134.65M	94.76M	109.11M	103.53M	83.73M
Prepaid Expenses	1.28M	0.84M	1.02M	1.25M	0.53M
Construction In Progress	0.04M	2.36M	3.39M	—	0.62M
Land	—	29.54M	23.48M	17.15M	17.15M
Buildings	37.66M	36.05M	35.93M	35.93M	34.54M
Machinery	81.18M	73.70M	67.23M	65.84M	65.57M
Property, Plant & Equipment	40.44M	68.41M	58.64M	52.09M	55.86M
Other Current Assets	8.11M	7.55M	0.85M	0.60M	0.63M
Other Long-Term Assets	29.69M	—	—	—	—
Long-Term Leases	1.48M	2.11M	0.86M	1.43M	1.98M
Current Portion of Leases	627.43K	844.27K	570.02K	550.05K	638.45K
Liabilities & Obligations
Total Liabilities	225.34M	185.03M	179.71M	175.67M	146.51M
Total Liabilities & Equity	314.57M	278.12M	260.57M	245.31M	214.39M
Total Current Liabilities	214.68M	169.54M	157.56M	144.69M	137.11M
Accounts Payable	76.01M	63.64M	80.48M	77.79M	50.04M
Accrued Expenses	7.38M	6.73M	2.88M	4.54M	3.74M
Current Income Taxes Payable	0.80M	1.20M	1.00M	0.95M	1.00M
Other Current Liabilities	2.93M	2.03M	3.14M	2.77M	5.11M
Pension & Post-Retirement Benefits	9.18M	9.13M	8.52M	8.26M	7.41M
Debt & Funding
Long-Term Debt	—	4.26M	12.77M	21.29M	—
Short-Term Debt	126.95M	86.58M	60.98M	49.57M	76.58M
Total Debt	129.05M	102.30M	83.70M	81.36M	79.20M
Current Portion of Long-Term Debt	—	8.52M	8.52M	8.52M	—
Equity & Book Value
Shareholders' Equity	89.24M	93.09M	80.86M	69.64M	67.89M
Common Stock	60.00M	60.00M	50.00M	50.00M	50.00M
Additional Paid-In Capital	—	—	216.83K	216.83K	216.83K
Retained Earnings	16.96M	21.33M	24.93M	20.11M	18.19M
Comprehensive Income & Other	12.28M	11.76M	5.72M	-0.68M	-0.52M
Book Value Per Share	14.87	15.51	13.48	11.61	11.31
Tangible Book Value	89.24M	93.09M	80.86M	69.64M	67.89M
Tangible Book Value Per Share	14.87	15.51	13.48	11.61	11.31
Filing Date Shares Outstanding	6.00M	6.00M	6.00M	6.00M	6.00M
Total Common Shares Outstanding	6.00M	6.00M	6.00M	6.00M	6.00M
Working Capital	29.76M	40.17M	44.37M	48.54M	21.42M

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	3.10M	2.76M	0.46M	3.70M	4.36M
Cash & Short-Term Investments	3.10M	2.76M	0.46M	3.70M	4.36M
Receivables	97.29M	103.79M	90.48M	84.13M	69.29M
Inventory	134.65M	94.76M	109.11M	103.53M	83.73M
Current Assets	244.44M	209.71M	201.93M	193.23M	158.53M
PP&E	40.44M	68.41M	58.64M	52.09M	55.86M
Total Assets	314.57M	278.12M	260.57M	245.31M	214.39M
Liabilities
Accounts Payable	76.01M	63.64M	80.48M	77.79M	50.04M
Current Liabilities	214.68M	169.54M	157.56M	144.69M	137.11M
Long-Term Debt	—	4.26M	12.77M	21.29M	—
Short-Term Debt	126.95M	86.58M	60.98M	49.57M	76.58M
Total Debt	129.05M	102.30M	83.70M	81.36M	79.20M
Total Liabilities	225.34M	185.03M	179.71M	175.67M	146.51M
Equity & Ownership
Retained Earnings	16.96M	21.33M	24.93M	20.11M	18.19M
Total Equity	89.24M	93.09M	80.86M	69.64M	67.89M
Net Debt	125.95M	99.54M	83.24M	77.65M	74.84M
Shares Outstanding	6,000,000	6,000,000	6,000,000	6,000,000	6,000,000
Cash & Assets
Total Assets	314.57M	278.12M	260.57M	245.31M	214.39M
Total Current Assets	244.44M	209.71M	201.93M	193.23M	158.53M
Cash & Equivalents	3.10M	2.76M	0.46M	3.70M	4.36M
Cash & Short-Term Investments	3.10M	2.76M	0.46M	3.70M	4.36M
Net Cash (Debt)	-125.95M	-99.54M	-83.24M	-77.65M	-74.84M
Net Cash Per Share	-20.99	-16.59	-13.87	-12.94	-12.47
Cash Growth	+12.3%	+502.7%	-87.6%	-15.0%	+66.1%
Accounts Receivable	96.10M	102.50M	89.30M	83.03M	68.40M
Other Receivables	1.19M	1.30M	1.18M	1.10M	0.89M
Receivables	97.29M	103.79M	90.48M	84.13M	69.29M
Inventory	134.65M	94.76M	109.11M	103.53M	83.73M
Prepaid Expenses	1.28M	0.84M	1.02M	1.25M	0.53M
Construction In Progress	0.04M	2.36M	3.39M	—	0.62M
Land	—	29.54M	23.48M	17.15M	17.15M
Buildings	37.66M	36.05M	35.93M	35.93M	34.54M
Machinery	81.18M	73.70M	67.23M	65.84M	65.57M
Property, Plant & Equipment	40.44M	68.41M	58.64M	52.09M	55.86M
Other Current Assets	8.11M	7.55M	0.85M	0.60M	0.63M
Other Long-Term Assets	29.69M	—	—	—	—
Long-Term Leases	1.48M	2.11M	0.86M	1.43M	1.98M
Current Portion of Leases	627.43K	844.27K	570.02K	550.05K	638.45K
Liabilities & Obligations
Total Liabilities	225.34M	185.03M	179.71M	175.67M	146.51M
Total Liabilities & Equity	314.57M	278.12M	260.57M	245.31M	214.39M
Total Current Liabilities	214.68M	169.54M	157.56M	144.69M	137.11M
Accounts Payable	76.01M	63.64M	80.48M	77.79M	50.04M
Accrued Expenses	7.38M	6.73M	2.88M	4.54M	3.74M
Current Income Taxes Payable	0.80M	1.20M	1.00M	0.95M	1.00M
Other Current Liabilities	2.93M	2.03M	3.14M	2.77M	5.11M
Pension & Post-Retirement Benefits	9.18M	9.13M	8.52M	8.26M	7.41M
Debt & Funding
Long-Term Debt	—	4.26M	12.77M	21.29M	—
Short-Term Debt	126.95M	86.58M	60.98M	49.57M	76.58M
Total Debt	129.05M	102.30M	83.70M	81.36M	79.20M
Current Portion of Long-Term Debt	—	8.52M	8.52M	8.52M	—
Equity & Book Value
Shareholders' Equity	89.24M	93.09M	80.86M	69.64M	67.89M
Common Stock	60.00M	60.00M	50.00M	50.00M	50.00M
Additional Paid-In Capital	—	—	216.83K	216.83K	216.83K
Retained Earnings	16.96M	21.33M	24.93M	20.11M	18.19M
Comprehensive Income & Other	12.28M	11.76M	5.72M	-0.68M	-0.52M
Book Value Per Share	14.87	15.51	13.48	11.61	11.31
Tangible Book Value	89.24M	93.09M	80.86M	69.64M	67.89M
Tangible Book Value Per Share	14.87	15.51	13.48	11.61	11.31
Filing Date Shares Outstanding	6.00M	6.00M	6.00M	6.00M	6.00M
Total Common Shares Outstanding	6.00M	6.00M	6.00M	6.00M	6.00M
Working Capital	29.76M	40.17M	44.37M	48.54M	21.42M