Yanbu 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	104.47	157.12	119.92	215.41	159.56
Depreciation & Amortization	168.37	165.18	168.08	165.85	189.96
Other Amortization	0.89	0.7	0.7	0.7	2.3
Loss (Gain) From Sale of Assets	6.01	-6.81	0.03	-	-
Loss (Gain) From Sale of Investments	-0.2	-2.29	-0.16	-	-
Loss (Gain) on Equity Investments	0.28	0.07	-0.33	-0.31	-
Provision & Write-off of Bad Debts	-0.44	5.25	3.31	-0.83	1.98
Other Operating Activities	11.35	11.43	15.86	14.96	54.91
Change in Accounts Receivable	12.13	-19.7	-10.26	10.08	-6.7
Change in Inventory	51.02	-109.7	-115.9	-61.87	83.34
Change in Accounts Payable	31	-6.32	-31.74	30.77	-38.54
Change in Other Net Operating Assets	3.13	44.68	-84.18	102.02	-69.47
Operating Cash Flow	388.02	239.6	65.32	476.77	377.34
Operating Cash Flow Growth	61.94%	266.84%	-86.30%	26.35%	-9.96%
Capital Expenditures	-24.4	-29.67	-39.45	-34.48	-100.53
Sale of Property, Plant & Equipment	-	6.81	-	-	-
Cash Acquisitions	-	-	-	-32.33	-
Sale (Purchase) of Intangibles	-4.33	-16.83	-	-	-0.57
Investment in Securities	10.58	72.07	-64	-21	-
Investing Cash Flow	-18.15	32.39	-103.45	-87.82	-101.1
Short-Term Debt Issued	449.3	279.3	612.33	465.27	150.74
Long-Term Debt Issued	-	-	-	35.24	48.11
Total Debt Issued	449.3	279.3	612.33	500.51	198.85
Short-Term Debt Repaid	-578.06	-344.87	-341.49	-565.96	-
Long-Term Debt Repaid	-27.1	-29.02	-24.5	-46.55	-0.65
Total Debt Repaid	-605.16	-373.9	-365.99	-612.52	-0.65
Net Debt Issued (Repaid)	-155.86	-94.6	246.34	-112.01	198.2
Common Dividends Paid	-193.6	-196.03	-235.31	-236.87	-548.84
Other Financing Activities	-	-	-	-	-2
Financing Cash Flow	-349.46	-290.63	11.04	-348.88	-352.65
Net Cash Flow	20.41	-18.64	-27.1	40.08	-76.41
Free Cash Flow	363.62	209.93	25.87	442.29	276.81
Free Cash Flow Growth	73.21%	711.62%	-94.15%	59.78%	-22.06%
Free Cash Flow Margin	33.55%	23.94%	3.13%	45.08%	29.64%
Free Cash Flow Per Share	2.31	1.33	0.16	2.81	1.76
Cash Interest Paid	17.87	20.83	16.82	8.18	2.96
Levered Free Cash Flow	318.36	128.8	-47.11	340.86	71.13
Unlevered Free Cash Flow	326.59	142.88	-35.38	343.28	72.44
Change in Working Capital	97.28	-91.04	-242.09	81	-31.37

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.