Armah Sports Company 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	56.15	37.84	0.76	-25.24	-11.15
Depreciation & Amortization	42.71	37.64	20.84	11.44	0.86
Other Amortization	0.14	0.14	0.1	0.08	0
Loss (Gain) From Sale of Assets	-	-	-	-0.02	-
Asset Writedown & Restructuring Costs	0.14	0.14	-	0.76	-
Other Operating Activities	19.85	19.91	12.46	7.32	0.59
Change in Inventory	-0.56	-1.34	-0.98	-0.51	-0.37
Change in Accounts Payable	-10.68	-19.21	8.13	9.72	0.18
Change in Unearned Revenue	13.3	22.86	29.78	6.32	0.69
Change in Other Net Operating Assets	-6.39	-2.2	3.23	-1.63	11.81
Operating Cash Flow	114.64	95.78	74.32	8.26	2.6
Operating Cash Flow Growth	63.90%	28.87%	799.39%	218.01%	-
Capital Expenditures	-21.15	-41.2	-126.72	-117.82	-70.7
Sale of Property, Plant & Equipment	-	-	-	0.16	-
Sale (Purchase) of Intangibles	-0.05	-0.15	-0.85	-0.66	-0.29
Investment in Securities	-	62.8	-62.8	-	-
Other Investing Activities	-6.86	4.41	17.12	-4.02	-33.06
Investing Cash Flow	-28.06	25.86	-173.25	-122.34	-104.05
Short-Term Debt Issued	-	-	31.5	15	-
Long-Term Debt Issued	-	-	15.24	112.31	108.77
Total Debt Issued	9.7	-	46.74	127.31	108.77
Short-Term Debt Repaid	-	-39	-	-	-
Long-Term Debt Repaid	-	-33.32	-17.54	-5.14	-11.91
Total Debt Repaid	-37.01	-72.32	-17.54	-5.14	-11.91
Net Debt Issued (Repaid)	-27.31	-72.32	29.2	122.17	96.86
Issuance of Common Stock	-	-	109.92	-	-
Other Financing Activities	-29.65	-29.65	-17.92	-5.82	-1.43
Financing Cash Flow	-56.96	-101.97	121.2	116.35	95.43
Net Cash Flow	29.61	19.67	22.28	2.28	-6.02
Free Cash Flow	93.49	54.58	-52.4	-109.56	-68.11
Free Cash Flow Margin	45.34%	30.76%	-65.40%	-830.45%	-15559.46%
Free Cash Flow Per Share	2.85	1.66	-1.80	-7.54	-12.94
Cash Interest Paid	21.73	29.65	17.92	5.82	1.43
Levered Free Cash Flow	-	18.79	-65.89	-106.71	-
Unlevered Free Cash Flow	-	32.82	-58.87	-104.06	-
Change in Working Capital	-4.36	0.11	40.16	13.91	12.31

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