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IndustriesTelecom › Mobily

Etihad Etisalat Company (Mobily)

Tadawul 7020 Tadawul Main Market FY2018–FY2025 · IFRS-KSA · all amounts in Saudi Riyals

The second operator, and the clearest turnaround story in the cohort: it entered the window loss-making at the net line and has rebuilt profitability year after year. Strategic foreign shareholding via the Emirati incumbent means the tax profile is a genuine blend rather than pure zakat.

Overview

What it is. Etihad Etisalat, which trades as Mobily, was founded on 14 December 2004 and listed on Tadawul on 20 December 2004. It launched mobile services on 5 May 2005, ending stc's monopoly in Saudi wireless. It is the second-largest operator in the cohort, at roughly a quarter of stc's revenue. Its headquarters is in Riyadh, and the Emirati incumbent e& holds a strategic shareholding.

What it sells. Mobily reports four segments. Consumer covers mobile voice, mobile internet and fixed home internet — a subscriber base reported at around 14.4 million mobile customers in 2025, of which the large majority is prepaid, plus a much smaller fibre-to-the-home base of roughly 305,000. Business serves government entities, large corporates and SMEs. Wholesale sells connectivity and cloud capacity to other operators. A fourth Other segment carries the remainder.

Where it operates. Saudi Arabia only — there is no international operating footprint. The asset base is domestic infrastructure: a fibre network reported at around 60,000 km reaching more than 35 cities, a materially expanded 5G footprint, submarine cables and tier-certified data centres.

Revenue
SAR 19.6B
7.9% vs last year
EBITDA margin
39.8%
cohort 31.9%
ROIC
11.0%
cohort 11.0%
WACC
6.0%
cost of capital
ROIC − WACC
+5.0pt
value created
OCF ÷ NOPAT
1.8x
earnings quality
P/E
14.6x
EV/EBITDA 7.3x
Dividend yield
3.8%
payout 55.5%

Figures are for FY2025. Cohort = stc, Mobily and Zain KSA; medians are three-company medians.

The financial picture

Business & sector context

The second operator by revenue, at SAR 19,642mn in FY2025, or 18.1% of cohort revenue and roughly a quarter of stc's scale. Main Market listing with full IFRS-KSA disclosure. The window captures a genuine turnaround: Mobily reported a net loss of SAR 123mn in FY2018 and a net profit of SAR 3,466mn in FY2025, with net margin moving from −1.0% to 17.6%. Critically, this was not achieved by cutting investment — capital expenditure ran at 16.4% of revenue in FY2025, above both its own FY2018 level of 15.1% and the cohort median of 15.2%.

Executive snapshot · FY2025
Value-creating — ROIC 11.0% vs WACC 6.0%, spread +5.0pt

Mobily is the cohort's compounder: return on invested capital rose from 3.4% in FY2018 to 11.0% in FY2025 while the cost of capital fell from 7.4% to 6.0%, turning a −4.0 point ROIC−WACC spread into a +5.0 point one. The metric that drives the view is cash conversion — operating cash flow of SAR 6,655mn against NOPAT of SAR 3,605mn is 1.85x, the cleanest in the cohort and the opposite of the divergence visible at stc — achieved while debt-to-equity fell from 0.94x to 0.28x.

Value creation

ROIC vs WACC0%5%10%15%1819202122232425
ROICWACCvalue createdvalue destroyed
Free cash flow vs dividends declared (SAR mn)01,0002,0003,0004,0001819202122232425
Free cash flowDividends declared
Revenue and margins05,00010,00015,00020,0000%20%40%60%1819202122232425
Net revenues (SAR mn)EBITDA marginEBIT margin
NOPAT vs operating cash flow (SAR mn)02,0004,0006,0008,0001819202122232425
NOPATOperating cash flow

Quality of earnings

Operating cash flow has exceeded NOPAT in every year of the window, and the ratio has been stable rather than flattered by one-offs: 3.65x in FY2018 when NOPAT was depressed, settling to 1.85x in FY2025 as NOPAT caught up. Days sales outstanding improved from 167.8 to 114.2, the only sustained receivables improvement in the cohort and 16.4 days better than the cohort median of 130.6. The one genuine balance-sheet weakness is liquidity: the current ratio of 0.93x is below 1.0 and below the cohort median of 1.28x, meaning current liabilities exceed current assets. That has improved every year from 0.62x in FY2018, and with interest cover at 15.3x it is a structural working-capital-funding choice rather than a solvency signal, but it is the reason this is not a higher-conviction call.

Ratio analysis vs cohort benchmark

FY2025CompanyCohort medianVerdict
Current ratio0.9x1.3xworse than cohort -0.4x
Quick ratio0.9x1.3xworse than cohort -0.3x
Debt-to-equity28.2%28.2%in line with cohort +0.0pt
Interest coverage15.3x15.3xin line with cohort +0.0x
Days sales outstanding114131better than cohort -16d
Cash conversion cycle-55-55in line with cohort +0d
Capex % of revenues16.4%15.2%better than cohort +1.3pt
Gross margin54.7%54.7%in line with cohort +0.0pt
EBITDA margin39.8%31.9%better than cohort +7.9pt
EBIT margin20.5%18.7%better than cohort +1.8pt
Net margin17.6%17.6%in line with cohort +0.0pt
Return on assets8.2%8.2%in line with cohort +0.0pt
Return on equity17.1%17.1%in line with cohort +0.0pt
Return on invested capital11.0%11.0%in line with cohort +0.0pt
WACC6.0%6.2%better than cohort -0.2pt
P/E14.6x14.6xin line with cohort +0.0x
EV/EBITDA7.3x7.3xin line with cohort +0.0x
Dividend yield3.8%3.8%in line with cohort +0.0pt

Cohort median is the median of stc, Mobily and Zain KSA for FY2025. Etihad Atheeb Telecom (GO, 7040) is excluded on fiscal-year-end grounds, so this is a three-company median and not a full-sector median. Every underlying figure and its formula is shown on the Ratios, ROIC & WACC and Valuation tabs.

Valuation cross-check

Multiple-based. The shares trade on 14.6x trailing earnings and 7.3x EV/EBITDA, against cohort medians of 14.6x and 7.3x respectively.

Intrinsic. Applying the key value driver formula V = NOPATt+1 × (1 − g ÷ ROIC) ÷ (WACC − g) to FY2025 NOPAT of SAR 3,605mn at ROIC 11.0% and WACC 6.0%, then deducting net debt of SAR 6,258mn and dividing by 767,500,000 net shares, gives an implied value of SAR 110.3 per share at a 3% perpetual growth rate — +67% versus the FY2025 share price of SAR 66.00.

Implied value per share, SARg = 2%g = 3%g = 4%
WACC 5.0%123.9 +88%n/mn/m
WACC 6.0%90.6 +37%110.3 +67%n/m
WACC 7.0%70.7 +7%80.4 +22%96.4 +46%

A perpetuity is highly sensitive when WACC − g is small: a one-point move in WACC changes the implied value materially, which is why the grid is shown rather than a single point estimate. The grid is a sanity check on what the market multiple implies about growth and returns — it is not a valuation opinion and no price objective is expressed or implied.

Catalysts & risks

What would have to happen for the analysis above to move in either direction, with a rough subjective weighting. These are scenarios to test, not forecasts, and no buy, sell or hold recommendation is made on this site.

Bull case

Spread keeps widening on operating leverage

EBIT margin rose from 5.1% to 20.5% across the window while EBITDA margin moved only from 38.2% to 39.8% — almost the entire gain came from depreciation falling as a share of revenue as the FY2018-era asset base matured. Invested capital has been essentially flat since FY2018 (SAR 28.0bn to SAR 32.9bn, +17%) while NOPAT nearly quadrupled.

Probability weighting: ~55%
Deleveraging continues into a dividend

Debt fell from SAR 13,022mn to SAR 9,420mn while equity rose from SAR 13,869mn to SAR 20,328mn. Payout is 55.5% on a 3.8% yield, leaving headroom that stc does not have.

Probability weighting: ~50%

Bear case

Depreciation tailwind exhausts

The margin expansion is substantially a depreciation story on a maturing asset base. With capex back at 16.4% of revenue, depreciation should re-accelerate; if EBIT margin gives back the gap between it and EBITDA margin, ROIC falls back toward the cost of capital.

Probability weighting: ~35%
Liquidity remains sub-1.0x

A current ratio of 0.93x leaves no buffer if receivables collection slips or refinancing conditions tighten. SAIBOR-linked debt costs rose to 7.2% in FY2025 from 6.0% in FY2023.

Probability weighting: ~30%

Market, tax and disclosure profile

Market. Tadawul Main Market. Full IFRS-KSA disclosure, quarterly reporting under CMA rules, and Main Market liquidity — so the analysis is not constrained by disclosure depth, and no Nomu illiquidity premium is applied to the cost of equity. Had this been a Nomu Parallel Market listing, the lighter disclosure obligations and thinner free float would require an explicit illiquidity loading in WACC and a wider margin of safety on any recommendation.

Zakat / tax profile. Mobily carries a material strategic foreign shareholding alongside Saudi and GCC holders, so its charge is a genuine zakat/corporate-income-tax blend. The exact ownership split is not yet confirmed on this site; WACC therefore uses the effective reported charge rather than an assumed statutory split.

Share price performance

Rebased to 100 at 2 January 2018010020030040050020182019202020212022202320242025
stcMobilyZain KSATASI
Closing price, SAR02040608020182019202020212022202320242025
stcMobilyZain KSA

Performance summary

2018–2025First closeLast closeTotalAnnualisedMax drawdownVolatilityBest yearWorst year
stc27.2742.98+58%+5.9%-40%21%2018 +35%2022 -21%
Mobily16.1066.00+310%+19.3%-31%28%2019 +51%2018 +3%
Zain KSA7.3410.43+42%+4.5%-40%29%2019 +42%2024 -27%
TASI7,194.1510,490.69+46%+4.8%-36%15%2021 +30%2025 -13%

Total and annualised returns are price returns from the first to the last close in the series. Max drawdown is the largest peak-to-trough decline on closing prices. Volatility is the annualised standard deviation of daily returns (252 trading days). Calendar-year returns are measured close-to-close across the year boundary.

Commentary

Over the eight years to 31 December 2025, Mobily was the strongest performer in the cohort, rising +310% from SAR 16.10 to SAR 66.00, an annualised +19.3%. Zain KSA was the weakest at +42% in total, or +4.5% a year. The TASI returned +46% over the same period (+4.8% annualised), so on price alone Mobily and stc outperformed the index.

Drawdowns separate the cohort as sharply as returns do. Mobily fell 31% peak-to-trough at its worst point against 40% for Zain KSA, on annualised volatility of 28% and 29% respectively. The single best calendar year in the cohort was Mobily in 2019 at +51%; the worst was Zain KSA in 2024 at -27%.

These are price series only. They say nothing about whether the underlying businesses earned their cost of capital over the same period — that comparison is on the ROIC & WACC tab, and the two do not line up neatly.

Daily closing prices as recorded in the model workbook, covering 2 January 2018 to 31 December 2025. The rebased chart sets every series to 100 at the first trading day so relative performance is comparable across shares that trade at very different absolute levels; the second chart shows actual closing prices in Saudi Riyals. Prices are not adjusted for dividends, so the rebased lines understate total return — materially so for stc, which paid a dividend in every year of the window, and least so for Zain KSA, which paid none in five of the eight years. No daily move in any series exceeds the ±10% Tadawul limit, so the series contains no unadjusted corporate-action gap. Where shares outstanding changed materially, this is flagged under Data checks below.

Income Statement — SAR millions unless stated

 20182019202020212022202320242025
Net Revenues11,86513,45014,04614,83415,66916,76318,20619,642
Network Access Charges1,3451,6291,6391,8151,9522,1172,1482,821
Government Charges1,3971,5341,6661,7381,7941,8271,9662,027
Cost of Devices7198529231,1301,0211,2711,4911,525
Other Costs of Revenues1,8211,6351,6671,4801,5382,0982,5452,333
Salaries & Wages00000196163193
Gross Profits6,5827,8008,1528,6729,3639,2539,89410,742
Employee Costs & Benefits1,3831,3951,3731,3201,3791,2581,3181,565
Marketing & Advertising Expenses586546614683714665742841
General & Administrative Expenses(22)795788926963465438648
Other Expenses1991613818014627220160
Other Income(95)(43)(11)(15)(30)(30)(103)(182)
EBITDA4,5314,9455,3505,5776,1906,6237,2987,809
Depreciation3,5753,6183,6203,5613,4853,2863,3023,301
Amortization353362363365366362362480
EBIT6049661,3671,6512,3402,9753,6344,029
Interest and Finance Charges799792429371475562479511
Interest on Lease Liabilities0137132133132128137164
Others00000000
Interest Income(35)(45)(21)(5)(46)(164)(175)(203)
EBT(160)818261,1511,7792,4493,1933,556
Taxes00023235
Zakat(38)4943781192168385
Net Profits(123)317831,0721,6572,2323,1073,466
Discontinued Operations00000000
Net Profits(123)317831,0721,6572,2323,1073,466

As reported under IFRS as endorsed in Saudi Arabia.

Common-Size P&L — % of net revenues

 20182019202020212022202320242025
Net Revenues100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%
Network Access Charges11.3%12.1%11.7%12.2%12.5%12.6%11.8%14.4%
Government Charges11.8%11.4%11.9%11.7%11.4%10.9%10.8%10.3%
Cost of Devices6.1%6.3%6.6%7.6%6.5%7.6%8.2%7.8%
Other Costs of Revenues15.4%12.2%11.9%10.0%9.8%12.5%14.0%11.9%
Salaries & Wages0.0%0.0%0.0%0.0%0.0%1.2%0.9%1.0%
Gross Profits55.5%58.0%58.0%58.5%59.8%55.2%54.3%54.7%
Employee Costs & Benefits11.7%10.4%9.8%8.9%8.8%7.5%7.2%8.0%
Marketing & Advertising Expenses4.9%4.1%4.4%4.6%4.6%4.0%4.1%4.3%
General & Administrative Expenses(0.2%)5.9%5.6%6.2%6.1%2.8%2.4%3.3%
Other Expenses1.7%1.2%0.3%1.2%0.9%1.6%1.1%0.3%
Other Income(0.8%)(0.3%)(0.1%)(0.1%)(0.2%)(0.2%)(0.6%)(0.9%)
EBITDA38.2%36.8%38.1%37.6%39.5%39.5%40.1%39.8%
Depreciation30.1%26.9%25.8%24.0%22.2%19.6%18.1%16.8%
Amortization3.0%2.7%2.6%2.5%2.3%2.2%2.0%2.4%
EBIT5.1%7.2%9.7%11.1%14.9%17.8%20.0%20.5%
Interest and Finance Charges6.7%5.9%3.1%2.5%3.0%3.4%2.6%2.6%
Interest on Lease Liabilities0.0%1.0%0.9%0.9%0.8%0.8%0.8%0.8%
Others0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Interest Income(0.3%)(0.3%)(0.1%)(0.0%)(0.3%)(1.0%)(1.0%)(1.0%)
EBT(1.4%)0.6%5.9%7.8%11.4%14.6%17.5%18.1%
Taxes0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Zakat(0.3%)0.4%0.3%0.5%0.8%1.3%0.5%0.4%
Net Profits(1.0%)0.2%5.6%7.2%10.6%13.3%17.1%17.6%
Discontinued Operations0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Net Profits(1.0%)0.2%5.6%7.2%10.6%13.3%17.1%17.6%

Every line divided by net revenues of the same year. Formula: line item ÷ row 23 net revenues.

Balance Sheet — SAR millions unless stated

 20182019202020212022202320242025
Cash and cash equivalents1,0331,2529291,0518281,6411,4003,162
Trade and other receivables5,5914,6625,4766,3116,7865,5856,2806,010
Inventory302258224178182234298227
Other Current Assets178340(146)5451,9212,1141,5181,029
Total Current Assets7,1046,5126,4838,0859,7169,5749,49610,428
Property, plant and equipment22,18421,65121,32120,38019,50819,01218,85120,245
Right of Use Assets02,3792,3212,7302,7032,7302,7193,236
Intangible Assets7,3517,1006,7736,4446,1415,8495,5316,825
Goodwill1,4671,4671,4671,4671,4671,4671,4671,467
Deferred tax Assets00000000
Others45910751259235259451253
Total Noncurrent Assets31,46132,70431,93331,27930,05329,31729,01932,027
Total Assets38,56539,21638,41639,36439,76938,89138,51542,455
Trade and other payables3,2592,9102,7162,7482,9941,5541,5891,547
Short-term Loans & Borrowings1,0341,1571,3491,8581,5381,611460529
Short-term Leases06527699281,0101,1791,2131,151
Other Current Liabilities7,2636,6496,1585,5496,1146,9277,1508,012
Total Current Liabilities11,55611,36710,99211,08311,65611,27110,41211,239
Indemnity Provision426438485513502554601673
Long-term Loans & Borrowings11,98811,22810,1349,6248,3106,7005,7255,196
Long-term Leases01,8571,8362,1932,2112,0452,0622,544
Deferred tax liability00000000
Other Non-current Liabilities7255755237557316998402,476
Total Noncurrent Liabilities13,13914,09812,97813,08511,7559,9989,22810,889
Total Liabilities24,69625,46523,97124,16823,41121,26819,64022,128
Share capital7,7007,7007,7007,7007,7007,7007,7007,700
Reserves2,6262,5822,5402,6122,7392,675(23)54
Retained Earnings3,5433,4694,2064,8845,9197,24711,19812,733
Other Equity0000000(159)
Total Equity13,86913,75114,44515,19616,35917,62318,87520,328
Total Liabilities and Equity38,56539,21638,41639,36439,76938,89138,51542,455
Match Checkmatchmatchmatchmatchmatchmatchmatchmatch

Common-Size Balance Sheet — % of total assets

 20182019202020212022202320242025
Cash and cash equivalents2.7%3.2%2.4%2.7%2.1%4.2%3.6%7.4%
Trade and other receivables14.5%11.9%14.3%16.0%17.1%14.4%16.3%14.2%
Inventory0.8%0.7%0.6%0.5%0.5%0.6%0.8%0.5%
Other Current Assets0.5%0.9%(0.4%)1.4%4.8%5.4%3.9%2.4%
Total Current Assets18.4%16.6%16.9%20.5%24.4%24.6%24.7%24.6%
Property, plant and equipment57.5%55.2%55.5%51.8%49.1%48.9%48.9%47.7%
Right of Use Assets0.0%6.1%6.0%6.9%6.8%7.0%7.1%7.6%
Intangible Assets19.1%18.1%17.6%16.4%15.4%15.0%14.4%16.1%
Goodwill3.8%3.7%3.8%3.7%3.7%3.8%3.8%3.5%
Deferred tax Assets0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Others1.2%0.3%0.1%0.7%0.6%0.7%1.2%0.6%
Total Noncurrent Assets81.6%83.4%83.1%79.5%75.6%75.4%75.3%75.4%
Total Assets100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%
Trade and other payables8.5%7.4%7.1%7.0%7.5%4.0%4.1%3.6%
Short-term Loans & Borrowings2.7%3.0%3.5%4.7%3.9%4.1%1.2%1.2%
Short-term Leases0.0%1.7%2.0%2.4%2.5%3.0%3.1%2.7%
Other Current Liabilities18.8%17.0%16.0%14.1%15.4%17.8%18.6%18.9%
Total Current Liabilities30.0%29.0%28.6%28.2%29.3%29.0%27.0%26.5%
Indemnity Provision1.1%1.1%1.3%1.3%1.3%1.4%1.6%1.6%
Long-term Loans & Borrowings31.1%28.6%26.4%24.4%20.9%17.2%14.9%12.2%
Long-term Leases0.0%4.7%4.8%5.6%5.6%5.3%5.4%6.0%
Deferred tax liability0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Other Non-current Liabilities1.9%1.5%1.4%1.9%1.8%1.8%2.2%5.8%
Total Noncurrent Liabilities34.1%35.9%33.8%33.2%29.6%25.7%24.0%25.6%
Total Liabilities64.0%64.9%62.4%61.4%58.9%54.7%51.0%52.1%
Share capital20.0%19.6%20.0%19.6%19.4%19.8%20.0%18.1%
Reserves6.8%6.6%6.6%6.6%6.9%6.9%(0.1%)0.1%
Retained Earnings9.2%8.8%10.9%12.4%14.9%18.6%29.1%30.0%
Other Equity0.0%0.0%0.0%0.0%0.0%0.0%0.0%(0.4%)
Total Equity36.0%35.1%37.6%38.6%41.1%45.3%49.0%47.9%
Total Liabilities and Equity100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%

Every line divided by total assets of the same year. Formula: line item ÷ total assets.

Cash Flow Summary — SAR millions unless stated

 20182019202020212022202320242025
Beginning Cash Balance1,1921,0331,2529291,0518281,6411,400
Net Cash From Operating Activities3,4923,5094,1704,7295,6845,7526,3376,655
Net Cash From Investing Activities(1,766)(1,892)(2,866)(2,916)(3,406)(2,017)(1,956)(1,488)
Net Cash From Financing Activities(1,886)(1,398)(1,626)(1,692)(2,501)(2,922)(4,622)(3,404)
Ending Cash Balance1,0331,2529291,0518281,6411,4003,162

Beginning cash, the three activity subtotals, and closing cash. Operating + investing + financing equals the net movement in cash for the year.

Cash Flow Indicators — SAR millions unless stated

 20182019202020212022202320242025
Cash Flow (CF)3,4923,5094,1704,7295,6845,7526,3376,655
Free Cash Flow (FCF)1,7021,4047242,5103,2533,7223,6673,428
Free Cash Flow to Equity (FCFE)(184)620(233)1,8061,9932,3701,4962,956
Unlevered Free Cash Flow to Equity (FCFF)7,1477,0885,7437,4008,2728,7868,4938,244

FCF = operating cash flow − acquisition of PPE. FCFE = FCF + net loan issuance. Unlevered FCF = NOPAT + D&A − capex − change in working capital.

Growth

 20182019202020212022202320242025
YoY Revenue Growth Rate4.5%13.4%4.4%5.6%5.6%7.0%8.6%7.9%
5Yr CAGR5.5%5.7%4.5%5.3%5.8%

Working Capital Turnover

 20182019202020212022202320242025
Accounts Receivables Turnover2.172.622.772.522.392.713.073.20
Inventory Turnover3.715.826.819.0410.8710.198.0810.74
Accounts Payables Turnover0.440.530.580.660.680.931.371.80

Receivables turnover = revenues ÷ trade receivables. Inventory turnover = cost of devices ÷ inventory. Payables turnover = cost of revenues ÷ trade payables.

Cash Conversion Cycle — days

 20182019202020212022202320242025
Days Sales Outstanding168139132145153135119114
Days Inventory Outstanding9863544034364534
Days Payables Outstanding824691628550537392268203
Cash Conversion Cycle(558)(489)(442)(364)(351)(221)(103)(55)

DSO = receivables ÷ revenues × days. DIO = inventory ÷ cost of devices × days. DPO = payables ÷ cost of revenues × days. CCC = DSO + DIO − DPO.

Capital Expenditure

 20182019202020212022202320242025
CapEx % of Revenues15.1%15.6%24.5%15.0%15.5%12.1%14.7%16.4%
Tangibility57.5%55.2%55.5%51.8%49.1%48.9%48.9%47.7%
Capex-to-CF Ratio0.510.600.830.470.430.350.420.48
CF-to-CapEx Ratio1.951.671.212.132.342.832.372.06

Liquidity

 20182019202020212022202320242025
Current Ratio0.610.570.590.730.830.850.910.93
Quick Ratio0.590.550.570.710.820.830.880.91
Cash ratio0.090.110.080.090.070.150.130.28
Operating Cash Flow Ratio0.300.310.380.430.490.510.610.59

Current ratio = current assets ÷ current liabilities. Quick ratio excludes inventory. Cash ratio = cash ÷ current liabilities. OCF ratio = operating cash flow ÷ current liabilities.

Solvency & Capital Structure

 20182019202020212022202320242025
Debt ratio48.4%47.4%44.3%43.0%37.6%32.0%24.7%22.0%
Debt-to-equity ratio0.940.900.790.760.600.470.330.28
Interest coverage ratio5.676.2412.4715.0213.0211.7815.2515.29
Fixed Charge Coverage Ratio5.6724.29(19.48)(20.73)(44.56)(37.83)(31.58)(17.86)

Debt ratio = interest-bearing debt ÷ total assets. D/E = interest-bearing debt ÷ total equity. Interest coverage = EBIT ÷ interest expense.

Efficiency

 20182019202020212022202320242025
Goodwill to Assets Ratio3.8%3.7%3.8%3.7%3.7%3.8%3.8%3.5%
Revenues per FTE3,439,1054,203,1174,531,0225,186,7334,898,0675,172,0715,542,2975,615,124

Fixed asset turnover = revenues ÷ net PPE. Total asset turnover = revenues ÷ total assets. Revenues per FTE = revenues ÷ year-end headcount. Rows absent from a given sheet are omitted rather than estimated.

Profit Margins

 20182019202020212022202320242025
Gross Profits55.5%58.0%58.0%58.5%59.8%55.2%54.3%54.7%
EBITDA38.2%36.8%38.1%37.6%39.5%39.5%40.1%39.8%
EBIT5.1%7.2%9.7%11.1%14.9%17.8%20.0%20.5%
NOPAT8.1%5.3%7.6%9.5%13.4%15.6%18.1%18.4%
EBT(1.4%)0.6%5.9%7.8%11.4%14.6%17.5%18.1%
Net Profits(1.0%)0.2%5.6%7.2%10.6%13.3%17.1%17.6%

Returns

 20182019202020212022202320242025
Return on Assets(0.3%)0.1%2.0%2.7%4.2%5.7%8.1%8.2%
Return on Equity(0.9%)0.2%5.4%7.1%10.1%12.7%16.5%17.1%

ROA = net profits ÷ total assets. ROE = net profits ÷ total equity (DuPont: net margin × asset turnover × equity multiplier).

Return on Invested Capital — SAR millions unless stated

 20182019202020212022202320242025
NOPAT9577141,0611,4032,1012,6173,3043,605
Invested Capital28,04329,65829,54231,06730,66130,41029,77632,897
ROIC3.4%2.4%3.6%4.5%6.9%8.6%11.1%11.0%

NOPAT = EBIT + amortisation of acquired intangibles − operating lease payments − cash taxes. Invested capital = net working capital + net PPE + acquired intangibles + other long-term assets, and reconciles to the financing-method total of debt + other long-term liabilities + equity. ROIC = NOPAT ÷ invested capital.

Cost of Capital

 20182019202020212022202320242025
Cost of Debt6.1%6.2%4.0%3.5%4.6%6.0%6.5%7.2%
After Tax Cost of Debt6.1%6.2%4.0%3.5%4.6%6.0%6.5%7.2%
Cost of Equity8.7%7.2%7.0%4.5%7.7%6.6%6.1%5.7%
Weighted Average Cost of Capital (WACC)7.4%6.8%5.8%4.1%6.7%6.4%6.1%6.0%

Cost of debt = interest expense ÷ interest-bearing debt; the after-tax figure applies the effective tax and zakat charge actually reported, not an assumed statutory shield. Cost of equity = Saudi sukuk risk-free rate + beta × equity risk premium + country risk premium. WACC weights the two by market value of equity and debt.

Market Value — SAR millions unless stated

 20182019202020212022202320242025
Share Price16.58025.00028.65031.15034.75049.05053.40066.000
Number of Shares Outstanding770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000
Market Value12,76719,25022,06023,98626,75837,76841,11850,820

Enterprise Value — SAR millions unless stated

 20182019202020212022202320242025
Cash1,0331,2529291,0518281,6411,4003,162
Debt13,02214,89414,08914,60213,06911,5349,4609,420
Enterprise Value24,75532,89235,22037,53738,99947,66149,17857,078

EV = market value of equity + interest-bearing debt − cash.

Per-Share Performance

 20182019202020212022202320242025
Earnings per Share(0.159)0.0401.0171.3922.1522.8994.0354.517
Sales per Share15.40917.46718.24219.26520.34921.77023.64525.592
Cash Flow per Share4.5364.5575.4156.1427.3827.4708.2308.671
Book Value per Share18.01217.85918.76019.73521.24522.88724.51426.485

EPS = net profits ÷ net shares. BVPS = total equity ÷ net shares.

Price Multiples

 20182019202020212022202320242025
P/E Ratio(104.08)617.3228.1722.3816.1516.9213.2314.61
P/S Ratio1.081.431.571.621.712.252.262.58
P/CF Ratio3.665.495.295.074.716.576.497.61
P/B Ratio0.921.401.531.581.642.142.182.49

Enterprise Value Multiples

 20182019202020212022202320242025
EV/Revenues2.092.452.512.532.492.842.702.91
EV/EBITDA5.466.656.586.736.307.206.747.31
EV/Book Value1.782.392.442.472.382.702.612.81

Share Capital — number of shares

 20182019202020212022202320242025
Issued & Fully Paid770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000
Treasury Shares(2,500,000)
Net Shares770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000770,000,000767,500,000

Share Capital — Saudi Riyals — SAR millions unless stated

 20182019202020212022202320242025
Issued & Fully Paid [p= SAR10]7,7007,7007,7007,7007,7007,7007,7007,700
Treasury Shares(159)
Net Shares7,7007,7007,7007,7007,7007,7007,7007,541

Dividends — SAR millions unless stated

 20182019202020212022202320242025
Dividends Declared3856548861,8101,925
Dividends Paid3786408521,7631,876
Dividends Received3852

Dividend Ratios

 20182019202020212022202320242025
Dividends per Share0.0000.0000.0000.5000.8501.1502.3502.508
Dividends Payout Ratio0.0%0.0%0.0%35.9%39.5%39.7%58.2%55.5%
Dividends Coverage Ratio0.0000.0000.0002.7832.5322.5211.7171.801
Dividends Yield0.0%0.0%0.0%1.6%2.4%2.3%4.4%3.8%

Payout = dividends declared ÷ net profits. Coverage = net profits ÷ dividends declared. Yield = dividends per share ÷ share price.

Audit & Headcount — SAR millions unless stated

 20182019202020212022202320242025
External AuditorKPMGKPMGKPMGKPMGKPMGEYEYEY
Audit Fees
Number of Employees3,4503,2003,1002,8603,1993,2413,2853,498

Audit fees disclosed only where the company reports them. Headcount is the year-end figure per the annual report; blank years are not disclosed at this granularity.

Ownership & Board — in preparation

Not yet populated. This tab will carry the shareholder register (major holders, free float, PIF / strategic foreign stakes), the resulting zakat-versus-corporate-income-tax split, and board composition. Until the ownership split is confirmed from the issuer's disclosures, the tax profile shown elsewhere on this site is flagged as unconfirmed rather than estimated.