Najran Cement Company (TADAWUL:3002)

Najran Cement Company Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	56.38	68.43	55.16	112.81	165.55	200.94
Depreciation & Amortization	97.28	96.48	91.64	74.96	73.88	76.19
Loss (Gain) From Sale of Assets	-0.08	0.03	-0.1	0.44	0.03	0.25
Provision & Write-off of Bad Debts	-	-	-	0.18	0.23	0.72
Other Operating Activities	2.95	4.19	9.24	6.95	0.37	-5.86
Change in Accounts Receivable	0.81	-0.76	7.6	-0.63	1.9	2.4
Change in Inventory	-39.83	-35.6	-79.49	-91.99	12.92	74.76
Change in Accounts Payable	-19.69	2.12	-0.96	1.05	-0.28	18.98
Change in Unearned Revenue	-0.49	-0.95	1.4	-0.07	-1.31	2.24
Change in Other Net Operating Assets	-1.51	-29.4	30.89	-7.11	17.13	-11.92
Operating Cash Flow	95.82	104.55	115.39	96.59	270.43	358.69
Operating Cash Flow Growth	-12.88%	-9.40%	19.46%	-64.28%	-24.61%	94.26%
Capital Expenditures	-26.14	-64.29	-153.69	-54.31	-53.24	-10.69
Sale of Property, Plant & Equipment	0.95	1.33	0.96	-	-	-
Sale (Purchase) of Intangibles	-	-	-0.49	-0.02	-0.05	-0.05
Investing Cash Flow	-25.19	-62.97	-153.22	-54.32	-53.29	-10.74
Short-Term Debt Issued	-	10	20	-	-	-
Long-Term Debt Issued	-	-	80	278.5	-	355
Total Debt Issued	-	10	100	278.5	-	355
Long-Term Debt Repaid	-	-51.11	-43.1	-278.75	-51.63	-426.13
Total Debt Repaid	-37.69	-51.11	-43.1	-278.75	-51.63	-426.13
Net Debt Issued (Repaid)	-37.69	-41.11	56.9	-0.25	-51.63	-71.13
Common Dividends Paid	-0.56	-	-42.37	-84.8	-254.99	-127.4
Financing Cash Flow	-82.09	-41.11	14.53	-85.04	-306.62	-198.53
Net Cash Flow	-11.46	0.47	-23.3	-42.78	-89.48	149.42
Free Cash Flow	69.68	40.25	-38.3	42.28	217.19	348
Free Cash Flow Growth	363.59%	-	-	-80.53%	-37.59%	113.02%
Free Cash Flow Margin	13.12%	7.53%	-7.89%	7.89%	37.35%	55.84%
Free Cash Flow Per Share	0.41	0.24	-0.23	0.25	1.28	2.05
Cash Interest Paid	21.74	24.24	21.82	-	7.89	15.96
Levered Free Cash Flow	110.39	11.69	-7.61	34.47	156.68	226.56
Unlevered Free Cash Flow	122.98	26.65	6.79	40.98	161.3	236.53
Change in Working Capital	-60.7	-64.58	-40.56	-98.75	30.37	86.45

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