Armah Sports Company Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	37.84	0.76	-25.24	-11.15
Depreciation & Amortization	37.64	20.84	11.44	0.86
Other Amortization	0.14	0.1	0.08	0
Loss (Gain) From Sale of Assets	-	-	-0.02	-
Asset Writedown & Restructuring Costs	0.14	-	0.76	-
Other Operating Activities	19.91	12.46	7.32	0.59
Change in Inventory	-1.34	-0.98	-0.51	-0.37
Change in Accounts Payable	-19.21	8.13	9.72	0.18
Change in Unearned Revenue	22.86	29.78	6.32	0.69
Change in Other Net Operating Assets	-2.2	3.23	-1.63	11.81
Operating Cash Flow	95.78	74.32	8.26	2.6
Operating Cash Flow Growth	28.87%	799.39%	218.01%	-
Capital Expenditures	-41.2	-126.72	-117.82	-70.7
Sale of Property, Plant & Equipment	-	-	0.16	-
Sale (Purchase) of Intangibles	-0.15	-0.85	-0.66	-0.29
Investment in Securities	62.8	-62.8	-	-
Other Investing Activities	4.41	17.12	-4.02	-33.06
Investing Cash Flow	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	-	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	-72.32	-17.54	-5.14	-11.91
Net Debt Issued (Repaid)	-72.32	29.2	122.17	96.86
Issuance of Common Stock	-	109.92	-	-
Other Financing Activities	-29.65	-17.92	-5.82	-1.43
Financing Cash Flow	-101.97	121.2	116.35	95.43
Net Cash Flow	19.67	22.28	2.28	-6.02
Free Cash Flow	54.58	-52.4	-109.56	-68.11
Free Cash Flow Margin	30.76%	-65.40%	-830.45%	-15559.46%
Free Cash Flow Per Share	1.66	-1.80	-7.54	-12.94
Cash Interest Paid	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 Net Working Capital	-2.81	-40.32	-16.01	-

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