Specialities Group Holding Company K.P.S.C. (KWSE:SPEC)

KWSE:SPEC 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.41	1.58	1.99	3.46	1.84	5.03
Short-Term Investments	2.1	2.5	3.05	2.8	2.5	1
Trading Asset Securities	2.87	2.87	2.8	2.71	2.74	5.04
Cash & Short-Term Investments	7.38	6.96	7.84	8.97	7.07	11.07
Cash Growth	16.54%	-11.21%	-12.64%	26.81%	-36.10%	15.68%
Accounts Receivable	11.5	10.42	9.43	10.62	13.61	10.52
Other Receivables	-	-	-	-	1.38	1.38
Receivables	11.5	10.42	9.43	10.62	14.99	11.9
Inventory	1.94	1.97	2.14	3.46	2.89	3.42
Other Current Assets	1.27	-	0.5	0.59	1.63	1.43
Total Current Assets	22.09	19.34	19.9	23.65	26.58	27.82
Property, Plant & Equipment	9.34	9.48	10.24	8.58	2.72	1.44
Long-Term Investments	2.6	3.87	4.03	3.97	6.77	4.52
Other Intangible Assets	2.48	2.52	2.39	0.04	0.11	1.31
Long-Term Accounts Receivable	4.36	4.24	4.87	2.95	3.09	4.3
Other Long-Term Assets	7.46	7.21	6.25	6.25	1.47	1.47
Total Assets	48.33	46.66	47.67	45.43	40.73	40.86
Accounts Payable	2.45	2.21	2.66	3.31	5.4	8.39
Short-Term Debt	6.13	6.2	7.01	7.25	1.27	-
Current Portion of Leases	0.59	0.3	0.29	-	-	-
Total Current Liabilities	9.17	8.71	9.97	10.56	6.67	8.39
Long-Term Leases	1.41	1.89	1.83	-	-	-
Other Long-Term Liabilities	3.1	2.19	2.52	2.49	2.38	2.27
Total Liabilities	14.62	13.66	15.12	13.84	9.77	11.36
Common Stock	20.05	18.74	17.84	17	16.5	16.5
Additional Paid-In Capital	12.62	13.37	13.37	13.37	13.37	13.37
Retained Earnings	2.29	2.86	3.01	2.97	2.48	1.2
Treasury Stock	-2.42	-2.42	-2.42	-2.42	-2.42	-2.42
Comprehensive Income & Other	1.14	0.42	0.47	0.39	0.49	0.53
Total Common Equity	33.68	32.97	32.28	31.31	30.42	29.18
Minority Interest	0.03	0.03	0.27	0.28	0.54	0.32
Shareholders' Equity	33.71	32.99	32.55	31.59	30.96	29.5
Total Liabilities & Equity	48.33	46.66	47.67	45.43	40.73	40.86
Total Debt	8.13	8.39	9.13	7.25	1.27	-
Net Cash (Debt)	-0.74	-1.43	-1.29	1.72	5.81	11.07
Net Cash Growth	-	-	-	-70.33%	-47.55%	15.68%
Net Cash Per Share	-0.00	-0.01	-0.01	0.01	0.03	0.06
Filing Date Shares Outstanding	190.93	190.71	190.71	190.71	190.71	190.71
Total Common Shares Outstanding	190.93	190.71	190.71	190.71	190.71	190.71
Working Capital	12.92	10.63	9.93	13.09	19.91	19.43
Book Value Per Share	0.18	0.17	0.17	0.16	0.16	0.15
Tangible Book Value	31.2	30.45	29.89	31.27	30.32	27.87
Tangible Book Value Per Share	0.16	0.16	0.16	0.16	0.16	0.15
Buildings	-	0.92	0.92	0.92	2.11	2.11
Machinery	-	13.6	13.38	10.99	3.37	3.27
Construction In Progress	-	-	-	-	1.39	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.