As at 31 December 2021
(Saudi Arabian Riyals)
| Notes | 2021 | 2020 | |
| Assets | |||
| Non-current assets | |||
| Property and equipment | 4 | 56,056,384 | 21,381,712 |
| Intangible assets | 5 | 144,727,277 | 179,552,282 |
| Equity-accounted investee | 6 | 375,616,085 | 378,895,293 |
| Right-of-use assets | 8 | 7,120,394 | 19,856,726 |
| Investments | 7 | 55,272,377 | 101,267,886 |
| Total non-current assets | 638,792,517 | 700,953,899 | |
| Current assets | |||
| Accounts receivable | 9 | 60,547,611 | 57,364,818 |
| Prepaid expenses and other current assets | 10 | 108,059,619 | 102,271,835 |
| Investments | 7 | 2,631,732,808 | 3,103,518,964 |
| Deposits with Saudi Central Bank (SAMA) | 11 | 28,013,567 | 32,177,558 |
| Cash and cash equivalents | 12 | 76,197,458 | 96,798,376 |
| Total current assets | 2,904,551,063 | 3,392,131,551 | |
| Total assets | 3,543,343,580 | 4,093,085,450 | |
| Equity and liabilities | |||
| Equity | |||
| Share capital | 1 | 1,200,000,000 | 1,200,000,000 |
| Statutory reserve | 13 | 360,000,000 | 376,963,633 |
| General reserve | 14 | – | 1,114,180,214 |
| Retained earnings | 1,532,440,906 | 943,478,532 | |
| Total equity | 3,092,440,906 | 3,634,622,379 | |
| Non-current liabilities | |||
| Employees’ end-of-service benefits liability | 15 | 96,876,185 | 91,024,046 |
| Lease liability | 16 | – | 4,658,348 |
| Total non-current liabilities | 96,876,185 | 95,682,394 | |
| Current liabilities | |||
| Margin deposits from clearing participants | 17 | 14,386,707 | 19,030,340 |
| Members’ contribution to clearing house funds | 18 | 3,626,642 | 3,147,217 |
| Lease liability | 16 | 982,913 | 9,128,643 |
| Accounts payable | 19 | 6,785,710 | 5,977,047 |
| Balance due to Capital Market Authority (CMA) | 20 | 22,280,843 | 32,758,785 |
| Deferred revenue | 21 | 3,214,902 | 3,223,464 |
| Accrued expenses and other current liabilities | 22 | 236,085,074 | 205,953,907 |
| Zakat payable | 23 | 66,663,698 | 83,561,274 |
| Total current liabilities | 354,026,489 | 362,780,677 | |
| Total liabilities | 450,902,674 | 458,463,071 | |
| Total equity and liabilities | 3,543,343,580 | 4,093,085,450 |
The accompanying Notes from (1) through (37) form an integral part of these consolidated financial statements.
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| Chairperson | Group Chief Executive Officer | Group Chief Financial Officer |