National Gypsum Company Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-30.8	-12.69	5.13	-6.44	20.76
Depreciation & Amortization	-	10.87	10.44	11.96	9.36
Loss (Gain) From Sale of Assets	-	-	-	-	0
Loss (Gain) From Sale of Investments	-	-0.19	-0.15	-0.09	-
Loss (Gain) on Equity Investments	-	-1.68	-3	-2.52	-0.98
Provision & Write-off of Bad Debts	-	-	0.65	3.11	-
Other Operating Activities	33.32	1	1.21	-0.21	0.07
Change in Accounts Receivable	-	14.67	-5.67	-6.69	-12.03
Change in Inventory	-	0.13	0.16	-1.87	3.09
Change in Accounts Payable	-	7.12	-0.46	-1.22	-0.48
Change in Other Net Operating Assets	-	-7.42	-17.89	-1.17	-4.68
Operating Cash Flow	2.52	11.8	-9.58	-5.14	15.1
Operating Cash Flow Growth	-78.63%	-	-	-	-71.45%
Capital Expenditures	-	-44.85	-1.72	-0.72	-2.12
Investment in Securities	-	25.56	-31.32	-0.85	1.13
Other Investing Activities	-34.89	2.58	2.6	0.91	1
Investing Cash Flow	-34.89	-16.71	-30.44	-0.67	0
Long-Term Debt Repaid	-	-0.65	-0.65	-0.65	-0.65
Net Debt Issued (Repaid)	-	-0.65	-0.65	-0.65	-0.65
Common Dividends Paid	-	-	-	-31.67	-19
Other Financing Activities	30.85	-	-	-	-
Financing Cash Flow	30.85	-0.65	-0.65	-32.31	-19.65
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	-1.52	-5.56	-40.67	-38.13	-4.55
Free Cash Flow	2.52	-33.05	-11.3	-5.86	12.98
Free Cash Flow Growth	-	-	-	-	-72.98%
Free Cash Flow Margin	4.16%	-52.19%	-21.78%	-10.71%	15.17%
Free Cash Flow Per Share	0.08	-1.04	-0.36	-0.18	0.41
Levered Free Cash Flow	-	-23.45	-17.81	35.56	6.8
Unlevered Free Cash Flow	-	-23.28	-17.68	35.64	6.88
Change in Working Capital	-	14.5	-23.86	-10.95	-14.11

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.