Income Statement Construction Materials Industries SAOG

Stocks

CMII

OM0000001368

Construction Materials

End-of-day quote Muscat Exchange 2026-09-24			5-day change	1st Jan Change
0.0750 ^OMR	0.00%		-9.64%	+1.35%

07-28	Construction Materials Industries SAOG, H1 2026 Earnings Call, Jul 28, 2026
07-22	Construction Materials Industries SAOG Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI

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Published financial data: CONSTRUCTION MATERIALS INDUSTRIES SAOG

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (OMR)	2022 (OMR)	2023 (OMR)	2024 (OMR)	2025 (OMR)
Revenues	4.04M	3.02M	2.46M	2.85M	3.39M
Total Revenues	4.04M	3.02M	2.46M	2.85M	3.39M
Cost of Goods Sold, Total	3.01M	2.41M	2.14M	2.39M	2.86M
Gross Profit	1.04M	606K	315K	461K	528K
Selling General & Admin Expenses, Total	467K	483K	532K	485K	440K
Other Operating Expenses	-2.29K	-40.78K	-9.63K	-10.07K	-5.17K
Other Operating Expenses, Total	464K	443K	522K	475K	435K
Operating Income	571K	164K	-207K	-13.75K	92.93K
Interest Expense, Total	-34.67K	-26.52K	-36.68K	-41.86K	-77.6K
Interest And Investment Income	975	12.45K	15.86K	3.98K	2.35K
Net Interest Expenses	-33.7K	-14.07K	-20.82K	-37.88K	-75.26K
Other Non Operating Income (Expenses)	-	-1.49K	-1.64K	-1.81K	-4.32K
EBT, Excl. Unusual Items	537K	148K	-230K	-53.44K	13.36K
Gain (Loss) On Sale Of Assets	-	-	-	11.4K	-
Insurance Settlements	-	-	46.29K	25.28K	-
Other Unusual Items	-	-	13.99K	36.02K	-
EBT, Incl. Unusual Items	537K	148K	-169K	19.26K	13.36K
Income Tax Expense	36.59K	-27.87K	-23.59K	3.46K	4.71K
Earnings From Continuing Operations	501K	176K	-146K	15.8K	8.65K
Net Income to Company	501K	176K	-146K	15.8K	8.65K
Net Income - (IS)	501K	176K	-146K	15.8K	8.65K
Net Income to Common Incl Extra Items	501K	176K	-146K	15.8K	8.65K
Net Income to Common Excl. Extra Items	501K	176K	-146K	15.8K	8.65K
Per Share Items
Net EPS - Basic	0.01	0	-0	0	0
Basic EPS - Continuing Operations	0.01	0	-0	0	0
Basic Weighted Average Shares Outstanding	85M	62.5M	62.5M	62.5M	62.5M
Net EPS - Diluted	0.01	0	-0	0	0
Diluted EPS - Continuing Operations	0.01	0	-0	0	0
Diluted Weighted Average Shares Outstanding	85M	62.5M	62.5M	62.5M	62.5M
Normalized Basic EPS	0	0	-0	-0	0
Normalized Diluted EPS	0	0	-0	-0	0
Dividend Per Share	-	0	-	-	-
Payout Ratio	-	-	-107.23	-	-
Supplemental Items
EBITDA	904K	494K	55.08K	237K	400K
EBITA	572K	165K	-205K	-11.94K	97.25K
EBIT	571K	164K	-207K	-13.75K	92.93K
EBITDAR	910K	-	-	-	-
Effective Tax Rate - (Ratio)	6.81	-18.81	13.93	17.96	35.27
Current Domestic Taxes	27.22K	2.36K	-	-	-
Total Current Taxes	27.22K	2.36K	-	-	-
Deferred Domestic Taxes	9.37K	-3.02K	-23.59K	3.46K	4.71K
Total Deferred Taxes	9.37K	-3.02K	-23.59K	3.46K	4.71K
Normalized Net Income	336K	92.6K	-143K	-33.4K	8.35K
Interest on Long-Term Debt	28.85K	26.52K	36.68K	33.22K	29.35K
Non-Cash Pension Expense	19.2K	23.57K	43.39K	21.67K	30.1K
Supplemental Operating Expense Items
Advertising Expense	-	4.23K	3.87K	3.44K	10.14K
Selling and Marketing Expenses	85.71K	91.62K	96.01K	86.84K	101K
General and Administrative Expenses	381K	392K	436K	398K	338K
Net Rental Expense, Total	6K	-	-	-	-
Imputed Operating Lease Interest Expense	3.45K	-	-	-	-
Imputed Operating Lease Depreciation	2.55K	-	-	-	-
Maintenance & Repair Expenses, Total	13.21K	61.31K	39.22K	41.87K	49.3K

Fiscal Period: December	2021 (OMR)	2022 (OMR)	2023 (OMR)	2024 (OMR)	2025 (OMR)
Assets
Cash And Equivalents	959K	1.06M	639K	405K	291K
Total Cash And Short Term Investments	959K	1.06M	639K	405K	291K
Accounts Receivable, Total	772K	777K	531K	588K	597K
Other Receivables	15.79K	41.4K	128K	230K	157K
Total Receivables	788K	818K	658K	818K	754K
Inventory	1.3M	1.51M	1.77M	1.75M	1.75M
Prepaid Expenses	16.38K	48.24K	39.98K	40.02K	39.68K
Other Current Assets, Total	250	-	11.9K	4.46K	6.58K
Total Current Assets	3.06M	3.44M	3.12M	3.02M	2.84M
Gross Property Plant And Equipment	-	10.65M	10.94M	12.36M	13.18M
Accumulated Depreciation	-	-6.02M	-6.26M	-6.43M	-6.73M
Net Property Plant And Equipment	4.81M	4.62M	4.68M	5.93M	6.45M
Other Long-Term Assets, Total	-	-	-	40.35K	91.27K
Total Assets	7.88M	8.06M	7.8M	8.98M	9.38M
Liabilities
Accounts Payable, Total	241K	318K	240K	325K	340K
Accrued Expenses, Total	237K	72.44K	69.78K	87.47K	91.8K
Short-term Borrowings	46	-	-	-	-
Current Portion of Long-Term Debt	1	-	-	388K	306K
Current Portion of Leases	45.74K	72K	62.78K	66.65K	85.58K
Current Income Taxes Payable	27.22K	2.36K	1.32K	1.32K	1.32K
Other Current Liabilities	-	-	72.47K	5.46K	41.04K
Total Current Liabilities	551K	465K	447K	874K	866K
Long-Term Debt	-	-	-	672K	1.13M
Long-Term Leases	437K	512K	553K	482K	397K
Pension & Other Post Retirement Benefits	119K	137K	177K	190K	202K
Deferred Tax Liability Non Current	154K	151K	127K	131K	136K
Other Non Current Liabilities	14.62K	16.11K	17.76K	144K	148K
Total Liabilities	1.28M	1.28M	1.32M	2.49M	2.88M
Common Stock, Total	8.5M	6.25M	6.25M	6.25M	6.25M
Retained Earnings	-1.9M	528K	226K	242K	251K
Total Common Equity	6.6M	6.78M	6.48M	6.49M	6.5M
Total Equity	6.6M	6.78M	6.48M	6.49M	6.5M
Total Liabilities And Equity	7.88M	8.06M	7.8M	8.98M	9.38M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	85M	62.5M	62.5M	62.5M	62.5M
ECS Total Common Shares Outstanding	85M	62.5M	62.5M	62.5M	62.5M
Book Value / Share	0.08	0.11	0.1	0.1	0.1
Tangible Book Value	6.6M	6.78M	6.48M	6.49M	6.5M
Tangible Book Value Per Share	0.08	0.11	0.1	0.1	0.1
Total Debt	483K	584K	616K	1.61M	1.92M
Net Debt	-476K	-480K	-22.92K	1.2M	1.63M
Debt Equivalent Oper. Leases	48K	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	-	1.29M	1.3M	1.66M	1.62M
Inventories - Finished Goods, Total	408K	678K	930K	491K	558K
Inventories - Others	1.62M	297K	297K	291K	267K
Land - (BS)	-	14K	14K	14K	14K
Buildings, Total	-	781K	781K	785K	785K
Machinery, Total	-	9.28M	9.39M	9.66M	11.13M
Accumulated Allowance for Doubtful Accounts (Supple)	21.32K	23.08K	93.23K	156K	156K

Fiscal Period: December	2021 (OMR)	2022 (OMR)	2023 (OMR)	2024 (OMR)	2025 (OMR)
Net Income	501K	176K	-146K	15.8K	8.65K
Depreciation & Amortization - CF	387K	395K	344K	333K	386K
Amortization of Goodwill and Intangible Assets - (CF)	1.35K	1.49K	1.64K	1.81K	4.32K
Depreciation & Amortization, Total	388K	396K	346K	335K	391K
(Gain) Loss From Sale Of Asset	-	-	-	-11.4K	-
(Gain) Loss on Sale of Investments - (CF)	-975	-	-	-	-
Asset Writedown & Restructuring Costs	-691	36.94K	-	-	-
Provision for Credit Losses	-	-	-	-	-
Other Operating Activities, Total	81.05K	5.75K	101K	80.88K	92.11K
Change In Accounts Receivable	-17.99K	-63.83K	82.94K	-215K	41.56K
Change In Inventories	-21.54K	-241K	-267K	24.25K	-1.84K
Change In Accounts Payable	36.25K	-87.52K	-13.21K	35.17K	54.89K
Cash from Operations	965K	223K	105K	264K	586K
Capital Expenditure	-98.86K	-58.44K	-310K	-1.43M	-904K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	16.48K	11.4K	-
Investment in Marketable and Equity Securities, Total	-	-350K	-15.11K	475K	-29.92K
Other Investing Activities, Total	975	12.45K	15.86K	3.98K	2.35K
Cash from Investing	-97.89K	-396K	-293K	-938K	-932K
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	-	-	1.06M	761K
Total Debt Issued	-	-	-	1.06M	761K
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-203K	-72.3K	-96K	-96K	-481K
Total Debt Repaid	-203K	-72.3K	-96K	-96K	-481K
Common Dividends Paid	-	-	-156K	-	-
Common & Preferred Stock Dividends Paid	-	-	-156K	-	-
Other Financing Activities, Total	-4.47K	-	-	-8.63K	-48.25K
Cash from Financing	-207K	-72.3K	-252K	955K	232K
Net Change in Cash	660K	-245K	-440K	281K	-114K
Supplemental Items
Cash Interest Paid	4.47K	-	-	8.63K	48.25K
Cash Income Tax Paid (Refund)	-	-	1.04K	-	-
Levered Free Cash Flow	648K	45.87K	-219K	-1.21M	-410K
Unlevered Free Cash Flow	669K	62.44K	-196K	-1.18M	-361K
Change In Net Working Capital	-23.26K	378K	119K	92.91K	-94.62K
Net Debt Issued / Repaid	-203K	-72.3K	-96K	964K	280K

Fiscal Period: December	2021 (OMR)	2022 (OMR)	2023 (OMR)	2024 (OMR)	2025 (OMR)
Profitability
Return on Assets	4.71	1.27	-1.63	-0.1	0.63
Return on Total Capital	5.22	1.4	-1.79	-0.11	0.7
Return On Equity %	7.88	2.63	-2.2	0.24	0.13
Return on Common Equity	7.88	2.63	-2.2	0.24	0.13
Margin Analysis
Gross Profit Margin %	25.62	20.1	12.83	16.2	15.58
SG&A Margin	11.55	16.02	21.66	17.03	12.99
EBITDA Margin %	22.36	16.39	2.24	8.32	11.8
EBITA Margin %	14.16	5.48	-8.37	-0.42	2.87
EBIT Margin %	14.13	5.43	-8.43	-0.48	2.75
Income From Continuing Operations Margin %	12.39	5.83	-5.93	0.55	0.26
Net Income Margin %	12.39	5.83	-5.93	0.55	0.26
Net Avail. For Common Margin %	12.39	5.83	-5.93	0.55	0.26
Normalized Net Income Margin	8.31	3.07	-5.84	-1.17	0.25
Levered Free Cash Flow Margin	16.03	1.52	-8.92	-42.48	-12.1
Unlevered Free Cash Flow Margin	16.56	2.07	-7.99	-41.56	-10.67
Asset Turnover
Asset Turnover	0.53	0.38	0.31	0.34	0.37
Fixed Assets Turnover	0.83	0.63	0.53	0.54	0.55
Receivables Turnover (Average Receivables)	5.27	3.9	3.76	5.09	5.72
Inventory Turnover (Average Inventory)	2.33	1.72	1.31	1.36	1.63
Short Term Liquidity
Current Ratio	5.57	7.39	6.99	3.45	3.28
Quick Ratio	3.17	4.05	2.9	1.4	1.21
Operating Cash Flow to Current Liabilities	1.75	0.48	0.23	0.3	0.68
Days Sales Outstanding (Average Receivables)	69.21	93.68	97.15	71.84	63.86
Days Outstanding Inventory (Average Inventory)	156.7	212.49	279.37	269.82	223.34
Average Days Payable Outstanding	33.44	39.01	42.32	43.77	42.42
Cash Conversion Cycle (Average Days)	192.48	267.17	334.2	297.89	244.79
Long Term Solvency
Total Debt/Equity	7.31	8.62	9.51	24.79	29.52
Total Debt / Total Capital	6.81	7.94	8.69	19.86	22.79
LT Debt/Equity	6.62	7.56	8.54	17.78	23.49
Long-Term Debt / Total Capital	6.17	6.96	7.8	14.25	18.14
Total Liabilities / Total Assets	16.19	15.89	16.96	27.75	30.69
EBIT / Interest Expense	16.47	6.17	-5.65	-0.33	1.2
EBITDA / Interest Expense	27.66	21.12	3.79	7.67	6.23
(EBITDA - Capex) / Interest Expense	24.81	18.91	-4.66	-26.46	-5.42
Total Debt / EBITDA	0.5	1.04	4.43	5.02	3.97
Net Debt / EBITDA	-0.5	-0.86	-0.16	3.75	3.37
Total Debt / (EBITDA - Capex)	0.56	1.16	-3.6	-1.45	-4.56
Net Debt / (EBITDA - Capex)	-0.55	-0.96	0.13	-1.09	-3.87
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	9.01	-25.35	-18.6	15.98	18.84
Gross Profit, 1 Yr. Growth %	57.43	-41.45	-48.03	46.42	12.27
EBITDA, 1 Yr. Growth %	42.54	-45.28	-88.86	330.14	68.63
EBITA, 1 Yr. Growth %	123.78	-71.14	-224.36	-94.19	-914.59
EBIT, 1 Yr. Growth %	124.33	-71.33	-226.5	-93.36	-775.88
Earnings From Cont. Operations, 1 Yr. Growth %	125.94	-64.85	-182.77	-110.84	-45.28
Net Income, 1 Yr. Growth %	125.94	-64.85	-182.77	-110.84	-45.28
Normalized Net Income, 1 Yr. Growth %	147.13	-72.43	-254.95	-76.72	-125
Diluted EPS Before Extra, 1 Yr. Growth %	125.97	-64.85	-182.78	-110.81	-45.24
Accounts Receivable, 1 Yr. Growth %	1.47	0.63	-31.71	10.78	1.55
Inventory, 1 Yr. Growth %	1.74	15.64	17.71	-1.37	0.11
Net Property, Plant and Equip., 1 Yr. Growth %	-2.28	-6.78	1.17	26.76	8.74
Total Assets, 1 Yr. Growth %	8.06	0.43	-3.23	15.21	4.39
Tangible Book Value, 1 Yr. Growth %	8.21	2.67	-4.46	0.24	0.13
Common Equity, 1 Yr. Growth %	8.21	2.67	-4.46	0.24	0.13
Cash From Operations, 1 Yr. Growth %	58.85	-76.88	-53.11	151.93	121.99
Capital Expenditures, 1 Yr. Growth %	76.85	-40.89	430.28	360.93	-36.69
Levered Free Cash Flow, 1 Yr. Growth %	48.19	-92.93	-577.58	452.37	-65.55
Unlevered Free Cash Flow, 1 Yr. Growth %	45.24	-90.67	-414.1	503.59	-68.95
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	6.1	-9.79	-22.05	-2.84	17.4
Gross Profit, 2 Yr. CAGR %	21.47	-3.99	-44.84	-12.77	29.38
EBITDA, 2 Yr. CAGR %	19.5	-11.69	-75.31	-30.77	169.32
EBITA, 2 Yr. CAGR %	45.29	-19.63	-40.09	-73.12	-31.2
EBIT, 2 Yr. CAGR %	45.41	-19.8	-39.78	-71.02	-33.01
Earnings From Cont. Operations, 2 Yr. CAGR %	85.85	-10.88	-46.06	-70.04	-75.64
Net Income, 2 Yr. CAGR %	85.85	-10.88	-46.06	-70.04	-75.64
Normalized Net Income, 2 Yr. CAGR %	57.86	-17.45	-34.64	-39.94	-75.88
Diluted EPS Before Extra, 2 Yr. CAGR %	85.88	3.93	-46.06	-70.09	-75.67
Accounts Receivable, 2 Yr. CAGR %	21.76	1.05	-17.1	-13.02	6.07
Inventory, 2 Yr. CAGR %	-5.08	8.47	16.67	7.75	-0.63
Net Property, Plant and Equip., 2 Yr. CAGR %	-4.55	-3.11	-2.89	13.25	17.41
Total Assets, 2 Yr. CAGR %	2.57	5.14	-1.42	5.59	9.67
Tangible Book Value, 2 Yr. CAGR %	5.97	5.4	-0.96	-2.13	0.19
Common Equity, 2 Yr. CAGR %	5.97	5.4	-0.96	-2.13	0.19
Cash From Operations, 2 Yr. CAGR %	53.26	-39.4	-67.05	8.68	136.48
Capital Expenditures, 2 Yr. CAGR %	7.36	2.24	77.05	394.39	70.83
Levered Free Cash Flow, 2 Yr. CAGR %	89.54	-67.6	-41.88	413.61	36.74
Unlevered Free Cash Flow, 2 Yr. CAGR %	76.5	-63.19	-45.87	335.42	35.68
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	4.96	-5.63	-12.83	-11.01	3.91
Gross Profit, 3 Yr. CAGR %	14.23	-4.76	-21.75	-23.62	-4.54
EBITDA, 3 Yr. CAGR %	14.2	-7.9	-55.71	-35.99	-6.85
EBITA, 3 Yr. CAGR %	30.5	-15.23	-7.04	-72.47	-16.19
EBIT, 3 Yr. CAGR %	30.57	-15.37	-6.65	-71.12	-17.2
Earnings From Cont. Operations, 3 Yr. CAGR %	24.12	6.68	-13.05	-68.4	-63.38
Net Income, 3 Yr. CAGR %	24.12	6.68	-13.05	-68.4	-63.38
Normalized Net Income, 3 Yr. CAGR %	35.38	-11.76	1.83	-53.67	-55.16
Diluted EPS Before Extra, 3 Yr. CAGR %	24.12	18.2	-3.66	-68.43	-63.41
Accounts Receivable, 3 Yr. CAGR %	8.89	14.27	-11.32	-8.69	-8.41
Inventory, 3 Yr. CAGR %	-5.19	1.38	11.47	10.32	5.14
Net Property, Plant and Equip., 3 Yr. CAGR %	-2.49	-4.34	-1.7	6.13	11.72
Total Assets, 3 Yr. CAGR %	1.6	2.49	2.27	3.84	5.19
Tangible Book Value, 3 Yr. CAGR %	4.81	4.85	2.01	-0.56	-1.38
Common Equity, 3 Yr. CAGR %	4.81	4.85	2.01	-0.56	-1.38
Cash From Operations, 3 Yr. CAGR %	67.51	-18.42	-44.34	-35.09	37.9
Capital Expenditures, 3 Yr. CAGR %	-3.91	-12.01	76.98	143.56	149.19
Levered Free Cash Flow, 3 Yr. CAGR %	188.72	-36.64	-20.57	23.11	107.46
Unlevered Free Cash Flow, 3 Yr. CAGR %	637.46	-33.76	-24.78	20.93	79.49
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	5.69	-1.51	-6.82	-4.52	-1.8
Gross Profit, 5 Yr. CAGR %	19.22	16.02	-14.62	-8.05	-4.32
EBITDA, 5 Yr. CAGR %	17.49	12.51	-38.11	-17.84	-8.82
EBITA, 5 Yr. CAGR %	59.77	16.33	-4.42	-46.45	-17.59
EBIT, 5 Yr. CAGR %	59.7	15.85	-4.19	-44.87	-18.25
Earnings From Cont. Operations, 5 Yr. CAGR %	90.93	-0.34	-11.07	-35.81	-47.73
Net Income, 5 Yr. CAGR %	90.93	-0.34	-11.07	-35.81	-47.73
Normalized Net Income, 5 Yr. CAGR %	110.65	3.08	1.17	-24.35	-42.76
Diluted EPS Before Extra, 5 Yr. CAGR %	90.96	5.98	-5.43	-31.78	-44.44
Accounts Receivable, 5 Yr. CAGR %	5.41	2.9	-2.36	2.45	-4.74
Inventory, 5 Yr. CAGR %	3.23	6.2	3.01	3.88	6.46
Net Property, Plant and Equip., 5 Yr. CAGR %	-3.06	-3.16	-2.06	2.34	5.54
Total Assets, 5 Yr. CAGR %	1	1.68	0.75	3.72	5.17
Tangible Book Value, 5 Yr. CAGR %	3.16	4.37	2.46	2	1.28
Common Equity, 5 Yr. CAGR %	3.16	4.37	2.46	2	1.28
Cash From Operations, 5 Yr. CAGR %	34.44	-3.33	-12.59	-8.47	-0.72
Capital Expenditures, 5 Yr. CAGR %	11.08	-18.35	22.7	75.51	74.49
Levered Free Cash Flow, 5 Yr. CAGR %	44.68	-15.3	52.1	46.34	-1.29
Unlevered Free Cash Flow, 5 Yr. CAGR %	39.01	-14.44	159.43	40.68	-4.76