Saudi Cement Company Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	363.68	421.87	381.03	398.84	331.92
Depreciation & Amortization	215.52	217.53	219.4	227.42	223.55
Other Amortization	1.19	0.65	0.57	3.48	3.74
Loss (Gain) From Sale of Assets	-	-0.5	0.01	0.03	-0.92
Loss (Gain) From Sale of Investments	-	-	-8.84	-	-
Loss (Gain) on Equity Investments	-2.16	-4.29	-2.06	-9.09	-4.68
Other Operating Activities	7.92	19.48	20.07	-12	16.19
Change in Accounts Receivable	20.41	-24.76	-7.34	14.45	-25.73
Change in Inventory	-62.65	-41.23	-21.48	-28.5	103.81
Change in Accounts Payable	19.09	-8.55	-73.19	76.71	-6.47
Change in Unearned Revenue	1.19	-16.74	6.37	8.56	-
Change in Other Net Operating Assets	-8.32	17.39	17.28	-38.37	1.59
Operating Cash Flow	555.88	580.84	531.83	641.55	643
Operating Cash Flow Growth	-4.30%	9.22%	-17.10%	-0.23%	-20.76%
Capital Expenditures	-158.7	-82.03	-79.7	-74.72	-65.15
Sale of Property, Plant & Equipment	-	7.91	0.14	-	1.1
Sale (Purchase) of Intangibles	-12.98	-3.81	-0.52	-	-
Investment in Securities	-	-	12.03	-	-
Investing Cash Flow	-171.68	-77.94	-68.05	-74.72	-64.05
Short-Term Debt Issued	-	-	500	450	400
Total Debt Issued	-	-	500	450	400
Short-Term Debt Repaid	-65	-145	-425	-475	-450
Long-Term Debt Repaid	-9	-8.96	-6	-7.98	-8.47
Total Debt Repaid	-74	-153.96	-431	-482.98	-458.47
Net Debt Issued (Repaid)	-74	-153.96	69	-32.98	-58.47
Common Dividends Paid	-387.18	-342.89	-509.33	-523.88	-535.5
Other Financing Activities	-	-	-	-	-28
Financing Cash Flow	-461.19	-496.85	-440.33	-556.85	-621.97
Net Cash Flow	-76.99	6.05	23.44	9.98	-43.02
Free Cash Flow	397.18	498.81	452.13	566.83	577.85
Free Cash Flow Growth	-20.38%	10.32%	-20.24%	-1.91%	-21.49%
Free Cash Flow Margin	23.77%	29.77%	30.93%	39.92%	40.99%
Free Cash Flow Per Share	2.60	3.26	2.96	3.71	3.78
Cash Interest Paid	16.47	24.9	29.04	15.35	7.14
Levered Free Cash Flow	251.4	340.81	303.21	432.36	459.53
Unlevered Free Cash Flow	263.25	357.93	321.44	442.55	464.79
Change in Working Capital	-30.27	-73.89	-78.35	32.87	73.2

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