Kuwait Portland Cement Co. K.P.S.C. (KWSE:PCEM)

KWSE:PCEM Balance Sheet

Financials in millions KWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5.51	3.17	7.24	8.18	7.61	17.37
Trading Asset Securities	12.43	10.74	13.42	13.04	15.05	16.07
Cash & Short-Term Investments	17.94	13.91	20.66	21.21	22.65	33.44
Cash Growth	15.86%	-32.67%	-2.62%	-6.35%	-32.26%	14.60%
Accounts Receivable	17.89	24.91	26.53	28.3	20.09	22.81
Other Receivables	0.7	0.86	1.16	0.5	0.81	0.2
Receivables	18.58	25.77	27.69	28.8	20.91	23.01
Inventory	5.86	4.72	8.2	7.59	7.27	4.33
Prepaid Expenses	0.33	0.23	0.14	0.13	0.1	0.21
Total Current Assets	42.72	44.63	56.69	57.73	50.93	60.99
Property, Plant & Equipment	16.4	16.17	10.51	6.79	6.21	4.22
Long-Term Investments	40.66	39.31	32.92	34.85	32.73	16
Total Assets	99.77	100.11	100.12	99.37	89.87	81.22
Accounts Payable	6.39	7.71	13.77	12.36	6.68	5.76
Accrued Expenses	2.3	3.02	2.32	2.33	2.14	1.69
Short-Term Debt	7.81	6.1	2.86	-	-	-
Current Income Taxes Payable	0.03	0.19	0.27	0.2	0.4	0.09
Other Current Liabilities	1.21	1.04	1.09	0.94	0.76	0.74
Total Current Liabilities	17.73	18.06	20.32	15.82	9.99	8.29
Pension & Post-Retirement Benefits	6	5.71	5.44	5.05	5.38	5.05
Other Long-Term Liabilities	1.59	-	-	-	-	-
Total Liabilities	25.32	23.78	25.75	20.87	15.36	13.35
Common Stock	10.02	10.02	10.02	10.02	10.02	10.02
Retained Earnings	55.3	58.64	58.65	58.97	49.17	46.15
Comprehensive Income & Other	9.14	7.66	5.69	9.51	15.31	11.69
Shareholders' Equity	74.46	76.33	74.36	78.51	74.5	67.87
Total Liabilities & Equity	99.77	100.11	100.12	99.37	89.87	81.22
Total Debt	7.81	6.1	2.86	-	-	-
Net Cash (Debt)	10.13	7.81	17.8	21.21	22.65	33.44
Net Cash Growth	4.97%	-56.13%	-16.09%	-6.35%	-32.26%	14.60%
Net Cash Per Share	0.10	0.08	0.18	0.21	0.23	0.33
Filing Date Shares Outstanding	100.22	100.22	100.22	100.22	100.22	100.22
Total Common Shares Outstanding	100.22	100.22	100.22	100.22	100.22	100.22
Working Capital	24.98	26.56	36.37	41.91	40.94	52.7
Book Value Per Share	0.74	0.76	0.74	0.78	0.74	0.68
Tangible Book Value	74.46	76.33	74.36	78.51	74.5	67.87
Tangible Book Value Per Share	0.74	0.76	0.74	0.78	0.74	0.68
Land	-	-	-	7.61	7.61	7.61
Machinery	-	54.01	46.29	43.97	42.44	39.23
Leasehold Improvements	-	11.04	11.04	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.