Dhofar Food & Investment SAOG (MSM:DFIN)

MSM:DFIN Balance Sheet

Financials in millions OMR. 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	1.62	2.09	5.03	0.59	0.57	0.48
Cash & Short-Term Investments	1.62	2.09	5.03	0.59	0.57	0.48
Cash Growth	16.28%	-58.45%	748.82%	4.59%	17.67%	80.83%
Accounts Receivable	11.01	10.39	11	3.38	2.09	3.35
Receivables	11.01	10.39	11	3.38	2.09	3.35
Inventory	19.59	16.96	15.69	12.33	12.21	10.36
Other Current Assets	5.86	6.36	1.45	1.51	1.43	2.39
Total Current Assets	38.08	35.8	33.17	17.81	16.3	16.58
Property, Plant & Equipment	38.44	39.45	42.17	18.45	19.69	19.73
Long-Term Investments	10.74	4.03	3.74	7.97	7.4	6.39
Other Intangible Assets	0.03	0.04	0.07	0.07	0.09	0.1
Long-Term Deferred Tax Assets	-	-	0.1	0.1	0.38	0.38
Other Long-Term Assets	2.16	10.86	10.18	9.83	12.03	10.57
Total Assets	89.44	90.18	89.43	54.23	55.89	53.75
Accounts Payable	6.48	7.18	12.97	8.26	7.35	7.24
Accrued Expenses	6.65	2.9	3.07	1.97	1.58	1.37
Short-Term Debt	-	22.65	19.35	18.83	17.02	14.03
Current Portion of Long-Term Debt	23.12	2.36	1.66	1.53	1.9	2.35
Current Portion of Leases	0.42	0.71	0.37	0.42	0.42	0.42
Current Income Taxes Payable	0.25	0.01	0.19	0.11	-	-
Total Current Liabilities	36.92	35.81	37.62	31.13	28.27	25.41
Long-Term Debt	10.5	10.91	4.87	1.87	0.91	0.47
Long-Term Leases	1.79	0.92	1.16	0.6	0.71	0.8
Pension & Post-Retirement Benefits	1.49	1.43	1.35	0.94	0.91	0.92
Long-Term Deferred Tax Liabilities	1.39	2.32	2.85	0.01	0.01	0.01
Total Liabilities	52.08	51.4	47.85	34.55	30.81	27.61
Common Stock	17.43	17.43	17.43	8.09	8.09	8.09
Retained Earnings	7.18	5.62	7	7.32	10.07	13.21
Comprehensive Income & Other	12.97	15.89	17.23	4.28	6.83	4.56
Total Common Equity	37.57	38.94	41.66	19.68	24.98	25.86
Minority Interest	-0.21	-0.16	-0.08	0	0.1	0.28
Shareholders' Equity	37.36	38.78	41.59	19.69	25.08	26.14
Total Liabilities & Equity	89.44	90.18	89.43	54.23	55.89	53.75
Total Debt	35.82	37.55	27.42	23.25	20.96	18.07
Net Cash (Debt)	-34.21	-35.46	-22.4	-22.66	-20.39	-17.59
Net Cash Per Share	-0.20	-0.20	-0.13	-0.28	-0.25	-
Filing Date Shares Outstanding	197.68	197.68	197.68	80.85	80.85	-
Total Common Shares Outstanding	197.68	197.68	197.68	80.85	80.85	-
Working Capital	1.16	-0.01	-4.45	-13.32	-11.97	-8.84
Book Value Per Share	0.19	0.20	0.21	0.24	0.31	-
Tangible Book Value	37.54	38.9	41.59	19.61	24.9	25.76
Tangible Book Value Per Share	0.19	0.20	0.21	0.24	0.31	-
Land	-	2.14	2.14	2.14	-	2.14
Buildings	-	28.13	27.69	16.48	-	16.94
Machinery	-	50.2	50.29	32.18	-	6.03
Construction In Progress	-	0.03	0.56	-	-	-

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