Deyaar Development PJSC (DFM:DEYAAR)

Deyaar Development PJSC Cash Flow Statement

Financials in millions AED. Fiscal year is January - December.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	607.46	607.54	474.02	440.71	144.24	50.8
Depreciation & Amortization	24.65	25.15	20.86	17.11	16.72	13.53
Loss (Gain) From Sale of Assets	0	0	0.4	-	-	-
Asset Writedown & Restructuring Costs	-52.68	-54.34	1.13	-159.45	-	-7.66
Loss (Gain) on Equity Investments	-192.65	-199.1	-157.89	-61.81	-44.1	-54.34
Provision & Write-off of Bad Debts	78.3	81.02	6.51	3.54	0.35	-0.84
Other Operating Activities	56.72	28.64	33.55	-13.88	28.22	46.66
Change in Accounts Receivable	-573.75	-559.79	-161.95	-239.52	-51.12	-164.46
Change in Inventory	243.01	-3.53	124.59	423.62	63.62	-16.06
Change in Accounts Payable	193.52	403.29	71.44	126.01	48.69	66.85
Change in Other Net Operating Assets	278.28	398.02	333.79	152.27	110.49	160.06
Operating Cash Flow	662.85	726.9	746.46	688.61	317.12	94.53
Operating Cash Flow Growth	-6.15%	-2.62%	8.40%	117.14%	235.47%	-21.98%
Capital Expenditures	-6.47	-10.21	-9.46	-7.53	-6.06	-1.61
Sale (Purchase) of Real Estate	14.58	-0.92	-8.6	-0.72	-1.36	-1.13
Investment in Securities	139.9	124.9	247.04	-55	-148.55	38.22
Other Investing Activities	119.67	117.11	90.14	17.85	23.47	11.92
Investing Cash Flow	267.67	230.88	319.13	-45.4	-132.49	47.4
Long-Term Debt Issued	-	24.32	3.3	104.51	416.19	626.41
Long-Term Debt Repaid	-	-116.49	-178.32	-397.7	-273.87	-657.72
Net Debt Issued (Repaid)	38.53	-92.17	-175.03	-293.19	142.32	-31.32
Common Dividends Paid	-218.79	-218.79	-175.03	-	-	-
Other Financing Activities	-57.48	-56.42	-45.38	-62.18	-29.93	-32.9
Financing Cash Flow	-237.74	-367.38	-395.44	-355.37	112.4	-64.22
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0.07	0.01
Net Cash Flow	692.78	590.4	670.14	287.84	296.96	77.72
Free Cash Flow	656.38	716.69	737	681.08	311.07	92.92
Free Cash Flow Growth	-5.44%	-2.76%	8.21%	118.95%	234.77%	-20.42%
Free Cash Flow Margin	33.05%	36.34%	48.72%	54.30%	38.72%	18.70%
Free Cash Flow Per Share	0.15	0.16	0.17	0.16	0.07	0.02
Cash Interest Paid	56.42	56.42	45.38	62.18	29.93	32.9
Cash Income Tax Paid	6.69	6.69	-	-	-	-
Levered Free Cash Flow	573.45	750.36	401.92	553.78	359.99	14.27
Unlevered Free Cash Flow	610.19	786.46	428.78	591.16	382.54	34.22
Change in Working Capital	141.06	238	367.88	462.37	171.69	46.38

Source: S&P Global Market Intelligence. Standard template. Financial Sources.