YAMAMA 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	484.67	482.88	420.71	304.25	355.8	153.67
Depreciation & Amortization	194.03	194.03	187.04	180.56	36.97	9.7
Loss (Gain) From Sale of Assets	-163.56	-163.56	-20.03	-32.68	-34.48	-0.03
Asset Writedown & Restructuring Costs	31.8	31.8	-	-	72	5
Loss (Gain) From Sale of Investments	-4.06	-4.06	-13.29	-14.37	-5.56	-4.43
Loss (Gain) on Equity Investments	-2.2	-2.2	-4.31	-2.04	-9.14	-4.73
Provision & Write-off of Bad Debts	20.19	20.19	-	-	-	-
Other Operating Activities	-164.62	18.84	31.46	-14.82	19.79	13.06
Change in Accounts Receivable	-61.64	-61.64	-103.83	14.6	-52.49	90.51
Change in Inventory	-17.4	-17.4	-106.27	-65.35	15.57	109.32
Change in Accounts Payable	-46	-46	176.06	-161.24	127.92	73.72
Change in Other Net Operating Assets	146.34	146.34	16.27	-122.28	-8.11	23.8
Operating Cash Flow	417.54	599.21	583.82	86.65	518.27	469.57
Operating Cash Flow Growth	-40.86%	2.64%	573.74%	-83.28%	10.37%	-33.78%
Capital Expenditures	-415.98	-415.98	-983.77	-280.99	-270.46	-344.11
Sale of Property, Plant & Equipment	186.45	186.45	20.06	32.9	34.48	0.03
Sale (Purchase) of Intangibles	-0.29	-0.29	-1.47	-	-	-
Investment in Securities	-212	-212	-	225	-206.06	5.14
Other Investing Activities	72.14	3.48	13.29	11.44	1.25	2.5
Investing Cash Flow	-369.68	-438.34	-951.9	-11.64	-440.79	-336.43
Long-Term Debt Issued	-	427	833	475	-	-
Long-Term Debt Repaid	-	-382.5	-363.98	-262.67	-75.19	-130
Net Debt Issued (Repaid)	44.5	44.5	469.02	212.33	-75.19	-130
Common Dividends Paid	-214.1	-214.1	-200.07	-203.09	-0.47	-1.43
Other Financing Activities	115.19	-	-	-	-	0.6
Financing Cash Flow	-54.41	-169.6	268.95	9.25	-75.66	-130.83
Net Cash Flow	23.9	-8.74	-99.13	84.26	1.82	2.31
Free Cash Flow	1.56	183.22	-399.95	-194.34	247.81	125.46
Free Cash Flow Growth	-	-	-	-	97.52%	-53.56%
Free Cash Flow Margin	0.11%	12.87%	-34.10%	-20.78%	24.58%	17.05%
Free Cash Flow Per Share	0.01	0.91	-1.98	-0.96	1.22	0.62
Levered Free Cash Flow	-	31.52	-566.82	-441.3	65.12	66.79
Unlevered Free Cash Flow	-	73.76	-529.83	-414.67	69.37	66.79
Change in Working Capital	21.3	21.3	-17.76	-334.26	82.9	297.34

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