Najran Cement Company
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Najran Cement Company's yearly results (2022–2025), compared with Basic Materials companies in Saudi Arabia. Tap ? on any ratio for what it means.
What stands out
- Cash Locked Ratio: For every SAR 100 of sales, SAR 77 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against SAR 46 tied up three years earlier. More money tied up than 90% of Basic Materials companies in Saudi Arabia.
Where SAR 100 of sales goes
Latest year (Dec 2025). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
SAR 189Over the last 3 years, every SAR 100 of reported profit came with SAR 189 of operating cash.
Higher than 74% of Basic Materials companies in Saudi Arabia.
Self-Funding Ratio
1.3×Over the last 3 years its own operating cash covered its investment spending (capex) 1.3 times.
Lower than 55% of Basic Materials companies in Saudi Arabia.
Cash Locked Ratio
SAR 77For every SAR 100 of sales, SAR 77 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against SAR 46 tied up three years earlier.
More money tied up than 90% of Basic Materials companies in Saudi Arabia.
Growth quality
Steadiness Ratio
1/3 · 1/3Sales grew in 1 of the last 3 years; profit grew in 1 of 3.
Less steady than 70% of Basic Materials companies in Saudi Arabia.
Growth Efficiency Ratio
—Sales barely changed
Sales changed by -4% in 3 years, too little to measure extra profit per extra sales.
Asset Productivity Ratio
-4% / +2%In 3 years sales changed by -4% while total assets changed by +2%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
1.8×Debt due within a year is covered 1.8 times by its yearly operating cash.
Higher than 60% of Basic Materials companies in Saudi Arabia.
Cash Cushion Ratio
−30%Debt, after subtracting cash, equals 30% of its market value (net debt).
Lower than 62% of Basic Materials companies in Saudi Arabia.
Tangible Assets Ratio
—Data incomplete
Tangible Net Worth Ratio
—Data incomplete
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Najran Cement Company owes SAR 0.18 for every SAR 1 it owns. Net profit fell 46% in the year to Dec 2025, and shrank 31% a year on average over 3 years.
Compared with Basic Materials companies in Saudi Arabia · latest annual results Dec 2025.
P/E ratio
31.9Investors pay SAR 31.9 for every SAR 1 of Najran Cement Company's yearly profit, higher than 80% of Basic Materials companies in Saudi Arabia.
P/B ratio
0.41The share price is 0.41 times Najran Cement Company's book value per share, lower than almost all Basic Materials companies in Saudi Arabia.
Market cap
SAR 840 MThe total market value of all of Najran Cement Company's shares at today's price (share price × number of shares), smaller than 74% of Basic Materials companies in Saudi Arabia. PosiCap size class: Mini Cap.
Net worth (book value)
SAR 2.0 BWhat Najran Cement Company would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (30 Jun 2026).
Book value per share
SAR 12.42Net worth divided by the number of shares. The share price of SAR 5.10 is 0.4 times this, which is the P/B above.
Return on equity (ROE)
1.3%Najran Cement Company earned 1.3% on its shareholders' money over the last year, lower than 59% of Basic Materials companies in Saudi Arabia.
Owes vs Owns
0.18×Najran Cement Company owes SAR 0.18 for every SAR 1 it owns (low), lower than 74% of Basic Materials companies in Saudi Arabia.
Dividend yield
NoneNajran Cement Company does not currently pay a dividend.
Revenue growth
-3%Revenue fell 3% in the year to Dec 2025, and shrank 1% a year on average over 3 years.
Profit growth
-46%Net profit fell 46% in the year to Dec 2025, and shrank 31% a year on average over 3 years.
Profit margin
7.1%Najran Cement Company keeps SAR 7 of every SAR 100 of revenue as net profit.
Cash quality
2.3×Cash from Najran Cement Company's business was 2.3× its reported profit in the year to Dec 2025 — its profit turned into cash.
Interest cover
3.1×Najran Cement Company's operating profit covered its interest costs 3.1 times in the year to Dec 2025.
Cash vs debt
Net debtNajran Cement Company had SAR 256 M more debt than cash (net debt) at Dec 2025.
Questions
What is Najran Cement Company's P/E ratio?
Investors pay SAR 31.9 for every SAR 1 of Najran Cement Company's yearly profit, higher than 80% of Basic Materials companies in Saudi Arabia.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For Najran Cement Company: SAR 840 M ÷ SAR 2.0 B (30 Jun 2026) = 0.4.
What is Najran Cement Company's return on equity?
Najran Cement Company earned 1.3% on its shareholders' money over the last year, lower than 59% of Basic Materials companies in Saudi Arabia.
How much does Najran Cement Company owe compared with what it owns?
Najran Cement Company owes SAR 0.18 for every SAR 1 it owns (low), lower than 74% of Basic Materials companies in Saudi Arabia.
Does Najran Cement Company pay a dividend?
No. Najran Cement Company does not currently pay a dividend.
Is Najran Cement Company's revenue growing?
Revenue fell 3% in the year to Dec 2025, and shrank 1% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.