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 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	201.41	165.02	160.1	139.63	181.01	161.52
Depreciation & Amortization	136.96	149.01	160.31	149.99	144.69	142.04
Loss (Gain) From Sale of Assets	-0.04	-0.04	-0.07	-0.09	-1.11	-0.04
Asset Writedown & Restructuring Costs	-	-	-	-17.55	-	19.69
Loss (Gain) on Equity Investments	-1.93	-2.09	-4.4	-9.9	-12.68	-6.15
Provision & Write-off of Bad Debts	-0.04	-	-	-	1.53	-0.75
Other Operating Activities	8.21	14.18	10.05	12.83	17.41	11.9
Change in Accounts Receivable	-11.39	-8.3	2.92	-10.91	-19.31	15.73
Change in Inventory	-78.54	-61.02	-173.97	-17.14	-50.6	138.84
Change in Accounts Payable	-18.7	-3.24	9.3	-8.14	-26.32	-15.47
Operating Cash Flow	235.93	253.52	164.24	238.74	234.62	467.32
Operating Cash Flow Growth	46.83%	54.37%	-31.21%	1.75%	-49.79%	15.10%
Capital Expenditures	-116.52	-94.93	-31.53	-17.35	-44.75	-28.99
Sale of Property, Plant & Equipment	0.04	0.04	0.07	0.09	1.91	0.05
Sale (Purchase) of Intangibles	-0.05	-0.05	-0.02	-	-	-0.03
Investment in Securities	-	-	-	-	210	-210
Other Investing Activities	2.03	1.5	2.46	1.82	4.27	8.01
Investing Cash Flow	-114.5	-93.45	-29.02	-15.45	171.44	-230.97
Long-Term Debt Issued	-	109.43	58.13	52.89	198.13	70
Long-Term Debt Repaid	-	-176.07	-119.71	-138.88	-223.72	-147.32
Net Debt Issued (Repaid)	-74.9	-66.64	-61.58	-85.99	-25.59	-77.32
Common Dividends Paid	-123.32	-123.32	-146.2	-183.49	-260.03	-250.02
Financing Cash Flow	-198.21	-189.97	-207.78	-269.48	-285.62	-327.34
Net Cash Flow	-76.78	-29.89	-72.57	-46.2	120.44	-90.99
Free Cash Flow	119.42	158.59	132.71	221.38	189.87	438.33
Free Cash Flow Growth	-8.15%	19.50%	-40.05%	16.59%	-56.68%	18.27%
Free Cash Flow Margin	11.12%	14.93%	15.47%	25.28%	19.56%	42.42%
Free Cash Flow Per Share	1.19	1.59	1.33	2.21	1.90	4.38
Cash Interest Paid	1.95	2.99	8.27	13.23	15.31	18.44
Levered Free Cash Flow	6.64	67.9	84.64	179.36	123.05	383.65
Unlevered Free Cash Flow	8.75	70.66	90.03	187.84	132.84	395.41
Change in Working Capital	-108.63	-72.55	-161.75	-36.19	-96.22	139.1

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