Najran Cement Co (SAU:3002) Beginning Cash Position: ﷼9.2 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SAU:3002 Najran Cement Co SAU:3002
63 GF Score
Price ﷼5.61
GF Value ﷼9.37
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Najran Cement Co Beginning Cash Position?

Najran Cement Co SAU:3002 -1.58% 63 Beginning Cash Position is ﷼9.2 Mil as of Jun. 2026. GuruFocus rates SAU:3002 with a GF Score™ of 63/100 and a GF Value™ of ﷼9.37 (Possible Value Trap). The stock has 6 warning signs investors should review.

Najran Cement Co's Beginning Cash Position for the quarter that ended in Jun. 2026 was ﷼9.2 Mil.

Najran Cement Co's quarterly Beginning Cash Position increased from Dec. 2025 (﷼4.2 Mil) to Mar. 2026 (﷼6.7 Mil) and increased from Mar. 2026 (﷼6.7 Mil) to Jun. 2026 (﷼9.2 Mil).

Najran Cement Co's annual Beginning Cash Position declined from Dec. 2023 (﷼39.3 Mil) to Dec. 2024 (﷼16.0 Mil) but then increased from Dec. 2024 (﷼16.0 Mil) to Dec. 2025 (﷼16.5 Mil).

Najran Cement Co Beginning Cash Position Related Terms

Najran Cement Co Beginning Cash Position Historical Data

* Premium members only.

The historical data trend for Najran Cement Co's Beginning Cash Position can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Najran Cement Co Beginning Cash Position Chart

Najran Cement Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beginning Cash Position
Get a 7-Day Free Trial Premium Member Only Premium Member Only 171.57 82.09 39.31 16.02 16.49

Najran Cement Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Beginning Cash Position Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 20.35 19.80 4.22 6.72 9.24
SAU:3002
63GF Score
Najran Cement Co SAU:3002
Beginning Cash Position is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Najran Cement Co Beginning Cash Position Calculation

Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement.

What does a Beginning Cash Position of ﷼9.2 Mil mean?
Najran Cement Co (SAU:3002) has a Beginning Cash Position of ﷼9.2 Mil as of Jun. 2026. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on Najran Cement Co and its competitors.
Is Najran Cement Co's Beginning Cash Position too high?
Najran Cement Co's current Beginning Cash Position is ﷼9.2 Mil. Overall, Najran Cement Co has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's Beginning Cash Position compare to CRH and VMC?
Najran Cement Co's Beginning Cash Position of ﷼9.2 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beginning Cash Position for a Building Materials company?
A good Beginning Cash Position depends on the Building Materials industry context. However, Beginning Cash Position should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beginning Cash Position mean?
A high Beginning Cash Position can signal that a stock is expensive relative to its fundamentals. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on Najran Cement Co and its competitors. Najran Cement Co's current Beginning Cash Position is ﷼9.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.37, compared to a current price of ﷼5.61 — trading 40.1% below its estimated fair value. The current Beginning Cash Position is ﷼9.2 Mil. Najran Cement Co's overall GF Score™ is 63/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beginning Cash Position calculated?
Beginning Cash Position is calculated from a company's financial statements. For Najran Cement Co (SAU:3002), the current Beginning Cash Position is ﷼9.2 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Najran Cement Co (SAU:3002) Overvalued in 2026?

Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued. The current stock price of ﷼5.61 is trading 40.1% below its estimated GF Value™ of ﷼9.37. GuruFocus considers Najran Cement Co to be Possible Value Trap.

Key valuation signals for SAU:3002:

  • Beginning Cash Position: ﷼9.2 Mil
  • GF Value™: ﷼9.37 vs. price of ﷼5.61 (40.1% below fair value)
  • GF Score™: 63/100 with 6 warning signs

No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Najran Cement Co Business Description

Address 9204 King Saud Road, PO Box 1006, Najran, SAU, 66256
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
63GF Score

Get the complete analysis for SAU:3002

Beginning Cash Position is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

﷼5.61
Price
﷼9.37
GF Value