Income Statement Lamasat Company

Stocks

9628

SA76902KME11

Personal Services

Market Closed - Saudi Arabian S.E. 08:20:00 2026-09-13 EDT			5-day change	1st Jan Change
4.180 ^SAR	0.00%		+0.72%	-20.98%

08-12	Lamasat Posts Lower H1 Net Attributable Profit; Revenue Up	MT
08-12	Lamasat Company Announces Interim Dividend for the First Half Ended June 30, 2026, Payable on September 6, 2026	CI

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Published financial data: LAMASAT COMPANY

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Revenues	107M	121M	137M	146M
Total Revenues	107M	121M	137M	146M
Cost of Goods Sold, Total	81.16M	97.76M	99.58M	98.69M
Gross Profit	26M	23.7M	37.89M	46.89M
Selling General & Admin Expenses, Total	1.32M	2.1M	9.58M	12.76M
Provision for Bad Debts	-	-243K	-904K	-
Depreciation & Amortization - (IS)	262K	151K	-	-
Other Operating Expenses, Total	1.58M	2.01M	8.67M	12.76M
Operating Income	24.42M	21.7M	29.21M	34.14M
Interest Expense, Total	-218K	-319K	-273K	-288K
Net Interest Expenses	-218K	-319K	-273K	-288K
Other Non Operating Income (Expenses)	1.75M	2.73M	3.54M	3.42M
EBT, Excl. Unusual Items	25.96M	24.11M	32.48M	37.27M
Gain (Loss) On Sale Of Investments	-	-	-	356K
Gain (Loss) On Sale Of Assets	5.2K	108K	111K	-7.03K
Legal Settlements	-	-	-	-154K
Other Unusual Items	-	-919K	-	-
EBT, Incl. Unusual Items	25.96M	23.3M	32.59M	37.46M
Income Tax Expense	848K	729K	1.18M	2.06M
Earnings From Continuing Operations	25.11M	22.57M	31.41M	35.4M
Earnings Of Discontinued Operations	-	-	-	-1.7M
Net Income to Company	25.11M	22.57M	31.41M	33.7M
Net Income - (IS)	25.11M	22.57M	31.41M	33.7M
Net Income to Common Incl Extra Items	25.11M	22.57M	31.41M	33.7M
Net Income to Common Excl. Extra Items	25.11M	22.57M	31.41M	35.4M
Per Share Items
Net EPS - Basic	0.33	0.3	0.42	0.42
Basic EPS - Continuing Operations	0.33	0.3	0.42	0.44
Basic Weighted Average Shares Outstanding	75M	75M	75M	80.34M
Net EPS - Diluted	0.33	0.3	0.42	0.42
Diluted EPS - Continuing Operations	0.33	0.3	0.42	0.44
Diluted Weighted Average Shares Outstanding	75M	75M	75M	80.34M
Normalized Basic EPS	0.22	0.2	0.27	0.29
Normalized Diluted EPS	0.22	0.2	0.27	0.29
Dividend Per Share	-	-	0.15	-
Payout Ratio	65.7	56.23	30.24	60.09
Supplemental Items
EBITDA	31.33M	29.6M	37.14M	41.48M
EBITA	24.42M	21.7M	29.21M	34.14M
EBIT	24.42M	21.7M	29.21M	34.14M
EBITDAR	31.49M	29.83M	37.22M	-
Effective Tax Rate - (Ratio)	3.27	3.13	3.63	5.5
Normalized Net Income	16.22M	15.07M	20.3M	23.29M
Interest on Long-Term Debt	218K	319K	273K	288K
Supplemental Operating Expense Items
Advertising Expense	-	-	933K	1.7M
Selling and Marketing Expenses	-	-	1.02M	2.39M
General and Administrative Expenses	1.08M	1.91M	7.83M	9.56M
Net Rental Expense, Total	158K	229K	78.7K	-
Imputed Operating Lease Interest Expense	-	112K	34.35K	-
Imputed Operating Lease Depreciation	-	118K	44.35K	-

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Assets
Cash And Equivalents	1.03M	5.9M	29.85M	29.78M
Trading Asset Securities, Total	-	-	-	30.36M
Total Cash And Short Term Investments	1.03M	5.9M	29.85M	60.13M
Accounts Receivable, Total	246K	2.11M	-	-
Other Receivables	2.11M	1.64M	21.02M	22.44M
Total Receivables	2.36M	3.75M	21.02M	22.44M
Inventory	9.35M	8.9M	7.95M	6.19M
Prepaid Expenses	333K	627K	1.89M	534K
Other Current Assets, Total	10.07M	4.16M	1.55M	3.16M
Total Current Assets	23.13M	23.34M	62.26M	92.45M
Gross Property Plant And Equipment	124M	141M	156M	180M
Accumulated Depreciation	-34.99M	-44.17M	-52.67M	-58.41M
Net Property Plant And Equipment	89.36M	96.96M	103M	122M
Other Intangibles, Total	-	-	-	1.02M
Total Assets	112M	120M	165M	215M
Liabilities
Accounts Payable, Total	694K	690K	834K	608K
Accrued Expenses, Total	4.23M	4.9M	9.52M	8.74M
Current Portion of Leases	1.32M	1.29M	1.63M	1.38M
Current Income Taxes Payable	1.06M	742K	1.2M	2.08M
Unearned Revenue Current, Total	2.52M	2.76M	4.06M	5.63M
Other Current Liabilities	458K	949K	487K	683K
Total Current Liabilities	10.28M	11.33M	17.73M	19.12M
Long-Term Leases	4.13M	3.71M	3.37M	3.98M
Pension & Other Post Retirement Benefits	5.86M	3.25M	14.4M	16.43M
Total Liabilities	20.27M	18.29M	35.49M	39.53M
Common Stock, Total	75M	75M	75M	81M
Additional Paid In Capital	-	-	-	26.18M
Retained Earnings	17.22M	27.01M	54.67M	68.32M
Total Common Equity	92.22M	102M	130M	175M
Total Equity	92.22M	102M	130M	175M
Total Liabilities And Equity	112M	120M	165M	215M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	75M	75M	75M	81M
ECS Total Common Shares Outstanding	75M	75M	75M	81M
Book Value / Share	1.23	1.36	1.73	2.17
Tangible Book Value	92.22M	102M	130M	174M
Tangible Book Value Per Share	1.23	1.36	1.73	2.15
Total Debt	5.45M	5M	5M	5.36M
Net Debt	4.42M	-902K	-24.86M	-54.77M
Debt Equivalent Oper. Leases	1.27M	1.83M	630K	-
Account Code - Inventory Valuation	-	6	6	6
Inventories - Others	10.01M	11.3M	8.91M	6.74M
Land - (BS)	34.16M	34.16M	45.3M	62.83M
Buildings, Total	42.84M	50.79M	51.03M	55.09M
Machinery, Total	26.6M	34.95M	36.73M	39.27M
Full Time Employees	-	848	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	1.47M	904K	-	-

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Net Income	25.11M	22.57M	31.41M	33.7M
Depreciation & Amortization - CF	7.95M	9.63M	9.72M	9.11M
Depreciation & Amortization, Total	7.95M	9.63M	9.72M	9.11M
(Gain) Loss From Sale Of Asset	5.2K	-108K	-13.81K	9.76K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-356K
Provision and Write-off of Bad Debts	-	-566K	-904K	-
Net Cash From Discontinued Operations	-	-	-	-1.01M
Other Operating Activities, Total	-1.33M	1.3M	2.37M	6.16M
Change In Accounts Receivable	-5.55M	3.1M	-1.65M	-
Change In Inventories	-1.15M	-1.29M	2.38M	1.02M
Change In Accounts Payable	-1.07M	1.39M	5.5M	605K
Change in Other Net Operating Assets	36.27K	448K	-	-3.5M
Cash from Operations	24.02M	36.48M	48.82M	45.74M
Capital Expenditure	-13.51M	-16.69M	-14.26M	-25.14M
Sale of Property, Plant, and Equipment	-	135K	19.07K	69.71K
Sale (Purchase) of Intangible assets	-	-	-	-78.43K
Investment in Marketable and Equity Securities, Total	-	-	-	-30M
Cash from Investing	-13.51M	-16.55M	-14.24M	-55.15M
Short Term Debt Repaid, Total	-19.38M	-	-	-
Long-Term Debt Repaid, Total	-1.57M	-2.36M	-1.49M	-2.63M
Total Debt Repaid	-20.96M	-2.36M	-1.49M	-2.63M
Issuance of Common Stock	-	-	-	32.18M
Common Dividends Paid	-16.5M	-12.69M	-9.5M	-20.25M
Common & Preferred Stock Dividends Paid	-16.5M	-12.69M	-9.5M	-20.25M
Cash from Financing	-37.46M	-15.05M	-10.99M	9.3M
Net Change in Cash	-26.95M	4.88M	23.59M	-111K
Supplemental Items
Levered Free Cash Flow	-	12.05M	19M	6.74M
Unlevered Free Cash Flow	-	12.25M	19.17M	6.92M
Change In Net Working Capital	-	-5.75M	-5.45M	-1.69M
Net Debt Issued / Repaid	-20.96M	-2.36M	-1.49M	-2.63M

Fiscal Period: December	2022 (SAR)	2023 (SAR)	2024 (SAR)	2025 (SAR)
Profitability
Return on Assets	-	11.65	12.16	11.22
Return on Total Capital	-	13.25	14.8	13.52
Return On Equity %	-	23.24	26.54	23.2
Return on Common Equity	-	23.24	26.54	23.2
Margin Analysis
Gross Profit Margin %	24.26	19.52	27.56	32.21
SG&A Margin	1.23	1.73	6.97	8.76
EBITDA Margin %	29.24	24.37	27.02	28.49
EBITA Margin %	22.79	17.86	21.25	23.45
EBIT Margin %	22.79	17.86	21.25	23.45
Income From Continuing Operations Margin %	23.43	18.58	22.85	24.32
Net Income Margin %	23.43	18.58	22.85	23.15
Net Avail. For Common Margin %	23.43	18.58	22.85	24.32
Normalized Net Income Margin	15.14	12.41	14.77	16
Levered Free Cash Flow Margin	-	9.92	13.82	4.63
Unlevered Free Cash Flow Margin	-	10.09	13.95	4.76
Asset Turnover
Asset Turnover	-	1.04	0.92	0.77
Fixed Assets Turnover	-	1.3	1.38	1.3
Receivables Turnover (Average Receivables)	-	103.13	-	-
Inventory Turnover (Average Inventory)	-	10.72	11.82	13.96
Short Term Liquidity
Current Ratio	2.25	2.06	3.51	4.84
Quick Ratio	0.33	0.85	2.87	4.32
Operating Cash Flow to Current Liabilities	2.34	3.22	2.75	2.39
Days Sales Outstanding (Average Receivables)	-	3.54	-	-
Days Outstanding Inventory (Average Inventory)	-	34.05	30.96	26.14
Average Days Payable Outstanding	-	2.6	2.83	2.71
Cash Conversion Cycle (Average Days)	-	35	-	-
Long Term Solvency
Total Debt/Equity	5.91	4.9	3.85	3.05
Total Debt / Total Capital	5.58	4.68	3.71	2.96
LT Debt/Equity	4.48	3.64	2.6	2.27
Long-Term Debt / Total Capital	4.23	3.47	2.5	2.2
Total Liabilities / Total Assets	18.02	15.2	21.49	18.38
EBIT / Interest Expense	112.02	68.12	107.08	118.45
EBITDA / Interest Expense	148.51	98.35	142.73	150.08
(EBITDA - Capex) / Interest Expense	86.53	45.96	90.45	62.84
Total Debt / EBITDA	0.17	0.16	0.13	0.12
Net Debt / EBITDA	0.14	-0.03	-0.64	-1.27
Total Debt / (EBITDA - Capex)	0.29	0.34	0.2	0.3
Net Debt / (EBITDA - Capex)	0.23	-0.06	-1.01	-3.02
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	13.34	13.18	7.02
Gross Profit, 1 Yr. Growth %	-	-8.83	30.43	19.73
EBITDA, 1 Yr. Growth %	-	-5.51	32.75	6.42
EBITA, 1 Yr. Growth %	-	-11.15	45.55	9.94
EBIT, 1 Yr. Growth %	-	-11.15	45.55	9.94
Earnings From Cont. Operations, 1 Yr. Growth %	-	-10.13	40.14	12.3
Net Income, 1 Yr. Growth %	-	-10.13	40.14	7.28
Normalized Net Income, 1 Yr. Growth %	-	-7.11	41.38	14.34
Diluted EPS Before Extra, 1 Yr. Growth %	-	-10.13	40.14	4.84
Accounts Receivable, 1 Yr. Growth %	-	755.58	-	-
Inventory, 1 Yr. Growth %	-	-4.83	-10.61	-22.19
Net Property, Plant and Equip., 1 Yr. Growth %	-	8.51	6.13	18.12
Total Assets, 1 Yr. Growth %	-	6.94	22.33	30.19
Tangible Book Value, 1 Yr. Growth %	-	10.61	21.11	34.55
Common Equity, 1 Yr. Growth %	-	10.61	21.11	35.34
Cash From Operations, 1 Yr. Growth %	-	51.85	32.55	-6.38
Capital Expenditures, 1 Yr. Growth %	-	23.49	-14.52	76.27
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-670.69	-66.59
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-712.42	-65.99
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	13.26	9.48
Gross Profit, 2 Yr. CAGR %	-	-	20.72	27.06
EBITDA, 2 Yr. CAGR %	-	-	8.88	21.76
EBITA, 2 Yr. CAGR %	-	-	9.38	30.42
EBIT, 2 Yr. CAGR %	-	-	9.38	30.42
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	11.84	25.68
Net Income, 2 Yr. CAGR %	-	-	11.84	22.62
Normalized Net Income, 2 Yr. CAGR %	-	-	11.87	27.36
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	11.84	21.43
Inventory, 2 Yr. CAGR %	-	-	-7.76	-16.6
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	7.31	11.97
Total Assets, 2 Yr. CAGR %	-	-	21.17	26.19
Tangible Book Value, 2 Yr. CAGR %	-	-	18.58	27.65
Common Equity, 2 Yr. CAGR %	-	-	18.58	28.03
Cash From Operations, 2 Yr. CAGR %	-	-	42.57	11.43
Capital Expenditures, 2 Yr. CAGR %	-	-	2.74	22.75
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	42.3
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	48.7
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	10.75
Gross Profit, 3 Yr. CAGR %	-	-	-	21.73
EBITDA, 3 Yr. CAGR %	-	-	-	9.81
EBITA, 3 Yr. CAGR %	-	-	-	11.82
EBIT, 3 Yr. CAGR %	-	-	-	11.82
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	12.13
Net Income, 3 Yr. CAGR %	-	-	-	10.3
Normalized Net Income, 3 Yr. CAGR %	-	-	-	12.82
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	9.58
Inventory, 3 Yr. CAGR %	-	-	-	-12.85
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	10.8
Total Assets, 3 Yr. CAGR %	-	-	-	24.11
Tangible Book Value, 3 Yr. CAGR %	-	-	-	23.68
Common Equity, 3 Yr. CAGR %	-	-	-	23.92
Cash From Operations, 3 Yr. CAGR %	-	-	-	23.95
Capital Expenditures, 3 Yr. CAGR %	-	-	-	23