Qassim 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	259.93	287.49	141.97	130.51	291.87
Depreciation & Amortization	120.62	95.74	59.82	72.37	73.72
Other Amortization	12.18	6.58	0.29	-	-
Loss (Gain) From Sale of Assets	0	0.01	0	0	-
Loss (Gain) From Sale of Investments	-5.53	-23.06	-18.32	20.91	-25.5
Provision & Write-off of Bad Debts	-1.25	3.65	-0.01	-1.66	-7.43
Other Operating Activities	-8.67	-4.66	-21.13	-16.35	-29.82
Change in Accounts Receivable	-27.78	-63.53	-16.26	-15.2	14.64
Change in Inventory	-14.87	-52.65	-35.75	-80.25	24.74
Change in Accounts Payable	-3.97	58.04	-28.46	0.28	10.25
Change in Other Net Operating Assets	-104.37	5.36	10.68	-18.03	69.66
Operating Cash Flow	226.29	312.97	92.84	92.59	422.13
Operating Cash Flow Growth	-27.69%	237.10%	0.27%	-78.07%	-16.58%
Capital Expenditures	-261.66	-59.82	-112.54	-82.11	-27.35
Sale of Property, Plant & Equipment	0.55	-	-	-	-
Cash Acquisitions	-	52.87	-	-	-
Sale (Purchase) of Intangibles	-4.19	-2.41	-3.22	-	-
Investment in Securities	104.51	55.49	242.35	139.63	18.74
Other Investing Activities	2.43	3.68	-	-	-
Investing Cash Flow	-158.34	49.81	126.6	57.51	-8.6
Short-Term Debt Issued	100	-	-	-	-
Total Debt Issued	100	-	-	-	-
Long-Term Debt Repaid	-0.17	-0.41	-0.82	-0.82	-0.82
Net Debt Issued (Repaid)	99.83	-0.41	-0.82	-0.82	-0.82
Common Dividends Paid	-349.83	-276.39	-230.51	-204.8	-372.2
Financing Cash Flow	-250	-276.8	-231.33	-205.62	-373.02
Net Cash Flow	-182.05	85.98	-11.89	-55.52	40.51
Free Cash Flow	-35.36	253.15	-19.7	10.47	394.78
Free Cash Flow Growth	-	-	-	-97.35%	-19.31%
Free Cash Flow Margin	-3.12%	26.16%	-3.38%	1.54%	54.62%
Free Cash Flow Per Share	-0.32	2.50	-0.22	0.12	4.39
Levered Free Cash Flow	-118.69	-139.47	-59.97	-41.92	265.41
Unlevered Free Cash Flow	-115.91	-136.95	-58.23	-41.28	266.1
Change in Working Capital	-150.99	-52.78	-69.79	-113.2	119.29

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