Arabian 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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	140.82	160.1	139.63	181.01	161.52	184.94
Depreciation & Amortization	159.99	160.31	149.99	144.69	142.04	140.75
Loss (Gain) From Sale of Assets	-0.04	-0.07	-0.09	-1.11	-0.04	-
Asset Writedown & Restructuring Costs	-	-	-17.55	-	19.69	-
Loss (Gain) on Equity Investments	-7.28	-12.23	-9.9	-12.68	-6.15	9.01
Provision & Write-off of Bad Debts	-	-	-	1.53	-0.75	-
Other Operating Activities	21.54	17.88	12.83	17.41	11.9	3.99
Change in Accounts Receivable	-9.2	2.92	-10.91	-19.31	15.73	41.85
Change in Inventory	-46.89	-173.97	-17.14	-50.6	138.84	25.46
Change in Accounts Payable	0.15	9.3	-8.14	-26.32	-15.47	-
Operating Cash Flow	259.08	164.24	238.74	234.62	467.32	406
Operating Cash Flow Growth	31.58%	-31.21%	1.75%	-49.79%	15.10%	55.30%
Capital Expenditures	-76.15	-31.53	-17.35	-44.75	-28.99	-35.38
Sale of Property, Plant & Equipment	0.04	0.07	0.09	1.91	0.05	0.12
Sale (Purchase) of Intangibles	-0.09	-0.02	-	-	-0.03	-
Investment in Securities	-	-	-	210	-210	-
Other Investing Activities	1.5	2.46	1.82	4.27	8.01	9.61
Investing Cash Flow	-74.7	-29.02	-15.45	171.44	-230.97	-25.65
Long-Term Debt Issued	-	58.13	52.89	198.13	70	15.87
Long-Term Debt Repaid	-	-119.71	-138.88	-223.72	-147.32	-102.87
Net Debt Issued (Repaid)	-29.8	-61.58	-85.99	-25.59	-77.32	-87.01
Common Dividends Paid	-121.57	-146.2	-183.49	-260.03	-250.02	-202.81
Financing Cash Flow	-151.37	-207.78	-269.48	-285.62	-327.34	-289.82
Net Cash Flow	33.01	-72.57	-46.2	120.44	-90.99	90.53
Free Cash Flow	182.93	132.71	221.38	189.87	438.33	370.62
Free Cash Flow Growth	2.99%	-40.05%	16.59%	-56.68%	18.27%	83.98%
Free Cash Flow Margin	18.40%	15.47%	25.28%	19.56%	42.42%	42.51%
Free Cash Flow Per Share	1.83	1.33	2.21	1.90	4.38	3.71
Cash Interest Paid	4.4	8.27	13.23	15.31	18.44	24.87
Levered Free Cash Flow	142.17	84.64	179.36	123.05	383.65	297.02
Unlevered Free Cash Flow	145.59	90.03	187.84	132.84	395.41	312.82
Change in Working Capital	-55.95	-161.75	-36.19	-96.22	139.1	67.31

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