Ayyan Investment 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	359.73	-164.41	-216.25	-44.77	4.29
Depreciation & Amortization	1.35	9.46	12.81	21.57	17.36
Loss (Gain) From Sale of Assets	-418.15	0.1	-0.05	0.18	0.74
Asset Writedown & Restructuring Costs	-21.62	0.12	-	-	-
Loss (Gain) From Sale of Investments	8.23	-	-0.03	-1.62	-12.63
Loss (Gain) on Equity Investments	2.95	-5.66	-0.86	-5.56	-2.3
Provision & Write-off of Bad Debts	0.71	4.04	4.12	-	6.55
Other Operating Activities	-355.95	157.64	236.51	-1.03	2.62
Change in Accounts Receivable	15.38	-10.9	-71.85	-12.64	0.65
Change in Inventory	7.33	-5.17	-16.14	-8.67	2.91
Change in Accounts Payable	13.64	-48.09	200.17	12.27	27.45
Change in Other Net Operating Assets	2.5	1.72	-	-	-
Operating Cash Flow	-237.66	-185.38	-35.83	-40.27	47.63
Operating Cash Flow Growth	-	-	-	-	-17.17%
Capital Expenditures	-4.97	-43.02	-39.08	-146.9	-175.11
Sale of Property, Plant & Equipment	0.08	-	0.17	0.04	0.62
Cash Acquisitions	-	-4.04	-	-	-3.15
Divestitures	206.37	-	-	-	-
Sale (Purchase) of Intangibles	-	-1.29	-2.26	-	-1.64
Investment in Securities	-	17.23	19.23	59.22	8.32
Other Investing Activities	-	2.05	5.15	4.84	3.49
Investing Cash Flow	201.49	-29.06	-16.79	-82.8	-167.47
Short-Term Debt Issued	209.6	522.17	-	-	-
Long-Term Debt Issued	-	-	387.9	170.62	468.78
Total Debt Issued	209.6	522.17	387.9	170.62	468.78
Short-Term Debt Repaid	-167.35	-507.21	-	-	-5.71
Long-Term Debt Repaid	-3.42	-14.44	-350.56	-	-317.2
Total Debt Repaid	-170.78	-521.65	-350.56	-	-322.9
Net Debt Issued (Repaid)	38.82	0.52	37.35	170.62	145.88
Issuance of Common Stock	-	194.28	-	-	-
Financing Cash Flow	38.82	194.8	37.35	170.62	145.88
Miscellaneous Cash Flow Adjustments	-	-14.87	-	-	-
Net Cash Flow	2.65	-34.52	-15.28	47.56	26.04
Free Cash Flow	-242.63	-228.4	-74.91	-187.16	-127.48
Free Cash Flow Margin	-2793.41%	-986.80%	-372.95%	-70.30%	-47.29%
Free Cash Flow Per Share	-2.41	-2.46	-0.93	-2.32	-1.71
Cash Interest Paid	14.78	57.31	44.38	0.57	-
Levered Free Cash Flow	292.83	-380.99	70.51	-171.85	-132.17
Unlevered Free Cash Flow	293.14	-380.79	70.62	-169.73	-130.33
Change in Working Capital	-184.09	-62.43	112.18	-9.04	31.01

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