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	-	217.53	219.4	227.42	223.55
Other Amortization	-	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	-	-4.29	-2.06	-9.09	-4.68
Other Operating Activities	192.2	17.31	20.07	-12	16.19
Change in Accounts Receivable	-	-24.76	-7.34	14.45	-25.73
Change in Inventory	-	-41.23	-21.48	-28.5	103.81
Change in Accounts Payable	-	-8.55	-73.19	76.71	-6.47
Change in Unearned Revenue	-	-16.74	6.37	8.56	-
Change in Other Net Operating Assets	-	17.39	17.28	-38.37	1.59
Operating Cash Flow	555.88	578.67	531.83	641.55	643
Operating Cash Flow Growth	-3.94%	8.81%	-17.10%	-0.23%	-20.76%
Capital Expenditures	-	-82.03	-79.7	-74.72	-65.15
Sale of Property, Plant & Equipment	-	7.91	0.14	-	1.1
Sale (Purchase) of Intangibles	-	-3.81	-0.52	-	-
Investment in Securities	-	-	12.03	-	-
Other Investing Activities	-171.68	-	-	-	-
Investing Cash Flow	-171.68	-77.94	-68.05	-74.72	-64.05
Short-Term Debt Issued	-	425	500	450	400
Total Debt Issued	-	425	500	450	400
Short-Term Debt Repaid	-	-570	-425	-475	-450
Long-Term Debt Repaid	-	-6.79	-6	-7.98	-8.47
Total Debt Repaid	-	-576.79	-431	-482.98	-458.47
Net Debt Issued (Repaid)	-	-151.79	69	-32.98	-58.47
Common Dividends Paid	-	-342.89	-509.33	-523.88	-535.5
Other Financing Activities	-461.19	-	-	-	-28
Financing Cash Flow	-461.19	-494.68	-440.33	-556.85	-621.97
Net Cash Flow	-76.99	6.05	23.44	9.98	-43.02
Free Cash Flow	555.88	496.64	452.13	566.83	577.85
Free Cash Flow Growth	11.93%	9.84%	-20.24%	-1.91%	-21.49%
Free Cash Flow Margin	33.26%	29.64%	30.93%	39.92%	40.99%
Free Cash Flow Per Share	3.64	3.25	2.96	3.71	3.78
Cash Interest Paid	-	27.08	29.04	15.35	7.14
Levered Free Cash Flow	-	340.81	303.21	432.36	459.53
Unlevered Free Cash Flow	-	357.93	321.44	442.55	464.79
Change in Working Capital	-	-73.89	-78.35	32.87	73.2

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