Sport Clubs 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	41.17	36.1	25.09	24.26	11.12
Depreciation & Amortization	73.91	65.81	59.15	57.34	50.72
Other Amortization	-	-	0.15	-	-
Loss (Gain) From Sale of Assets	0.67	-0.02	-0.28	0	-0.28
Asset Writedown & Restructuring Costs	0.16	-	-	-	-
Other Operating Activities	31.54	25.12	24.05	25	16.35
Change in Accounts Receivable	16.78	-24.36	-0.59	-3.49	-0.18
Change in Inventory	1.81	-2.24	-2.02	-1.17	1
Change in Accounts Payable	-15.45	-3.02	25.55	-1.18	-12.1
Change in Unearned Revenue	7.83	18.06	6.97	3.66	3.95
Change in Other Net Operating Assets	1.02	-11.28	-3.9	3.65	1.51
Operating Cash Flow	159.44	104.17	134.18	108.07	72.09
Operating Cash Flow Growth	53.06%	-22.36%	24.16%	49.91%	62.31%
Capital Expenditures	-113.59	-91.44	-66.04	-37.72	-69.86
Sale of Property, Plant & Equipment	0.85	2.32	0.78	1.23	0.44
Sale (Purchase) of Intangibles	-3.97	-0.88	-2.04	-0.35	-0.91
Investing Cash Flow	-116.71	-89.99	-67.3	-36.85	-70.33
Long-Term Debt Issued	112.97	149.74	40	11.56	48.44
Long-Term Debt Repaid	-166.19	-144.14	-97.62	-68.06	-39.54
Net Debt Issued (Repaid)	-53.22	5.6	-57.62	-56.5	8.9
Issuance of Common Stock	78	-	-	-	-
Common Dividends Paid	-	-6	-6	-6	-
Other Financing Activities	-25.86	-17.39	-11.91	-7.93	-3.64
Financing Cash Flow	-1.08	-17.79	-75.53	-70.43	5.26
Net Cash Flow	41.65	-3.61	-8.66	0.79	7.02
Free Cash Flow	45.85	12.73	68.14	70.34	2.23
Free Cash Flow Growth	260.10%	-81.31%	-3.14%	3060.05%	-
Free Cash Flow Margin	12.19%	3.89%	25.18%	26.24%	1.09%
Free Cash Flow Per Share	0.42	0.12	0.66	6.76	0.21
Cash Interest Paid	21.25	16.36	11.91	7.93	3.64
Levered Free Cash Flow	3.62	-21.93	33.11	39.09	-20.49
Unlevered Free Cash Flow	19.37	-6.3	46.82	52.9	-10.13
Change in Working Capital	11.99	-22.84	26.02	1.47	-5.82

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