City Cement Company Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	107.56	128.93	144.12	82	115.01	160.28
Depreciation & Amortization	86.96	92.18	90.74	82.31	81.68	82.57
Other Amortization	0.47	0.47	-	0.4	-	-
Loss (Gain) From Sale of Assets	0.37	0.37	-	-	-0.46	-0.02
Loss (Gain) From Sale of Investments	-16.54	-13.23	-8.74	-6.26	-4.84	-2.93
Loss (Gain) on Equity Investments	0.24	0.18	0.43	-	-	-
Provision & Write-off of Bad Debts	0.24	0.24	0.24	0.24	0.24	0.24
Other Operating Activities	1.11	3.95	2.78	1.8	-2.61	7.23
Change in Accounts Receivable	-17.61	1.29	-8.14	-5.3	-3.47	11.57
Change in Inventory	11.25	18.18	23.51	-26.71	-8.6	-0.07
Change in Accounts Payable	-0.8	6.27	4.52	-2.38	4.02	6.84
Change in Other Net Operating Assets	-6.59	6.3	12.75	-21.37	-17.05	1.8
Operating Cash Flow	166.67	245.13	262.21	104.72	163.92	267.51
Operating Cash Flow Growth	-42.54%	-6.51%	150.38%	-36.11%	-38.73%	-29.96%
Capital Expenditures	-87.39	-84.27	-39.12	-13.18	-11.03	-8.91
Sale of Property, Plant & Equipment	-	-	-	0.97	0.46	0.02
Sale (Purchase) of Intangibles	-	-	-0.34	-	-4.24	-1.51
Investment in Securities	167.24	3.64	-95.95	28.8	-27.78	-73.25
Investing Cash Flow	79.86	-80.63	-135.41	16.58	-42.6	-83.65
Long-Term Debt Repaid	-	-2.08	-1.74	-1.54	-1.53	-3.19
Net Debt Issued (Repaid)	-2.08	-2.08	-1.74	-1.54	-1.53	-3.19
Common Dividends Paid	-91	-91	-126	-126	-126	-175
Financing Cash Flow	-93.08	-93.08	-127.74	-127.54	-127.53	-178.19
Net Cash Flow	153.45	71.42	-0.94	-6.23	-6.21	5.68
Free Cash Flow	79.29	160.85	223.09	91.54	152.88	258.61
Free Cash Flow Growth	-68.22%	-27.90%	143.71%	-40.12%	-40.88%	-29.67%
Free Cash Flow Margin	16.17%	30.95%	42.83%	25.68%	35.44%	52.06%
Free Cash Flow Per Share	0.57	1.15	1.59	0.65	1.09	1.85
Levered Free Cash Flow	114.81	113.22	169.17	59.1	106.96	206.01
Unlevered Free Cash Flow	115.04	113.44	169.39	59.35	107.23	206.29
Change in Working Capital	-13.74	32.04	32.64	-55.77	-25.1	20.14

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