Elm 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	2,090	1,827	1,356	930.19	566.89
Depreciation & Amortization	254.42	198.84	119.97	120.05	115.66
Other Amortization	67.26	15.98	26.56	-	-
Asset Writedown & Restructuring Costs	30.21	21.34	5.92	36.46	-
Loss (Gain) From Sale of Investments	-23.69	-34.21	15.97	0.4	-24.69
Loss (Gain) on Equity Investments	4.46	1.64	11.95	1.1	-3.13
Stock-Based Compensation	74.2	73.23	36.53	19.54	-
Provision & Write-off of Bad Debts	105.71	143.14	89.69	148.66	89.56
Other Operating Activities	51.21	21.11	63.41	49.45	68.44
Change in Accounts Receivable	-658.18	-510.05	-990.13	-103.1	-760.27
Change in Accounts Payable	465.64	-324.78	877.04	514.08	566.2
Change in Unearned Revenue	231.99	106.1	31.44	57.5	8.43
Change in Other Net Operating Assets	-30.84	120.13	-85.96	-68.17	-28.65
Operating Cash Flow	2,663	1,659	1,559	1,706	598.43
Operating Cash Flow Growth	60.47%	6.46%	-8.65%	185.11%	-17.29%
Capital Expenditures	-320.32	-228.03	-173.69	-79.27	-84.55
Sale of Property, Plant & Equipment	-	-	0.39	1.17	7.8
Cash Acquisitions	-3,141	-	-	-	-
Sale (Purchase) of Intangibles	-9.73	-0.12	-0.41	-74.42	-9.83
Investment in Securities	-718.19	1,155	-1,022	-1,579	-88.4
Other Investing Activities	-42.6	-22.74	-34.5	-	-
Investing Cash Flow	-4,232	904.08	-1,231	-1,731	-174.98
Long-Term Debt Issued	1,900	-	-	-	-
Long-Term Debt Repaid	-70.33	-106.68	-64.23	-50.5	-56.22
Net Debt Issued (Repaid)	1,830	-106.68	-64.23	-50.5	-56.22
Repurchase of Common Stock	-	-	-	-307.2	-
Common Dividends Paid	-661.21	-582.73	-466.18	-388	-
Other Financing Activities	-13.72	-7.61	-1.93	-2.73	-18.32
Financing Cash Flow	1,155	-697.02	-532.34	-748.43	-74.55
Foreign Exchange Rate Adjustments	0	-0	-	-	-
Net Cash Flow	-414.43	1,866	-204.28	-773.54	348.9
Free Cash Flow	2,342	1,431	1,385	1,627	513.88
Free Cash Flow Growth	63.66%	3.35%	-14.87%	216.59%	-12.73%
Free Cash Flow Margin	24.75%	19.32%	23.48%	35.32%	13.43%
Free Cash Flow Per Share	30.03	18.37	17.31	20.34	6.42
Cash Interest Paid	13.72	7.61	1.93	2.73	3.8
Levered Free Cash Flow	1,637	607.24	745.88	1,166	314.44
Unlevered Free Cash Flow	1,703	625.02	749.55	1,171	317.43
Change in Working Capital	8.61	-608.6	-167.6	400.32	-214.3

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