Paragon 28 Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	37.47	38.07	25.09	24.26	11.12	-36.35
Depreciation & Amortization	65.29	64.03	59.15	57.34	50.72	53.33
Other Amortization	0.76	0.76	0.15	-	-	-
Loss (Gain) From Sale of Assets	-0.12	-0.02	-0.28	0	-0.28	1.52
Asset Writedown & Restructuring Costs	-	-	-	-	-	1.18
Other Operating Activities	26.02	25.2	24.05	25	16.35	11.09
Change in Accounts Receivable	-14.91	-24.36	-0.59	-3.49	-0.18	0.12
Change in Inventory	-2.34	-2.24	-2.02	-1.17	1	-1.3
Change in Accounts Payable	9.45	-3.02	25.55	-1.18	-12.1	7.9
Change in Unearned Revenue	3.3	18.06	6.97	3.66	3.95	8.67
Change in Other Net Operating Assets	-5.93	-13.33	-3.9	3.65	1.51	-1.74
Operating Cash Flow	118.99	103.14	134.18	108.07	72.09	44.41
Operating Cash Flow Growth	10.11%	-23.13%	24.16%	49.91%	62.31%	-
Capital Expenditures	-91.39	-91.44	-66.04	-37.72	-69.86	-76.86
Sale of Property, Plant & Equipment	2.31	2.24	0.78	1.23	0.44	1.76
Sale (Purchase) of Intangibles	-1.12	-0.8	-2.04	-0.35	-0.91	-0.44
Investing Cash Flow	-90.2	-89.99	-67.3	-36.85	-70.33	-75.54
Long-Term Debt Issued	-	149.74	40	11.56	48.44	54.14
Long-Term Debt Repaid	-	-144.14	-97.62	-68.06	-39.54	-18.54
Net Debt Issued (Repaid)	-4.48	5.6	-57.62	-56.5	8.9	35.6
Common Dividends Paid	-6	-6	-6	-6	-	-
Other Financing Activities	-17.13	-16.36	-11.91	-7.93	-3.64	-2.87
Financing Cash Flow	-27.61	-16.76	-75.53	-70.43	5.26	32.73
Net Cash Flow	1.18	-3.61	-8.66	0.79	7.02	1.6
Free Cash Flow	27.6	11.71	68.14	70.34	2.23	-32.45
Free Cash Flow Growth	-60.77%	-82.82%	-3.14%	3060.05%	-	-
Free Cash Flow Margin	8.11%	3.57%	25.18%	26.24%	1.09%	-28.19%
Free Cash Flow Per Share	0.27	0.11	0.66	6.76	0.21	-
Cash Interest Paid	17.13	16.36	11.91	7.93	3.64	2.87
Levered Free Cash Flow	-	-23.93	33.11	39.09	-20.49	-
Unlevered Free Cash Flow	-	-8.3	46.82	52.9	-10.13	-
Change in Net Working Capital	-	24.11	-24.33	-4.54	7.7	-

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