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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	54.67	62.01	38.25	0.76	-25.24	-11.15
Depreciation & Amortization	42.83	42.61	37.23	20.84	11.44	0.86
Other Amortization	0.19	0.19	0.14	0.1	0.08	0
Loss (Gain) From Sale of Assets	-	-	-	-	-0.02	-
Asset Writedown & Restructuring Costs	0	0	0.14	-	0.76	-
Other Operating Activities	17.07	9.74	17.25	12.46	7.32	0.59
Change in Accounts Receivable	-0.42	-0.26	-	-	-	-
Change in Inventory	-0.3	-0.3	-1.34	-0.98	-0.51	-0.37
Change in Accounts Payable	-3.17	-0.84	-19.21	8.13	9.72	0.18
Change in Unearned Revenue	7.2	2.94	22.86	29.78	6.32	0.69
Change in Other Net Operating Assets	-0.05	-0.75	-2.41	3.23	-1.63	11.81
Operating Cash Flow	118.01	115.33	92.91	74.32	8.26	2.6
Operating Cash Flow Growth	12.16%	24.13%	25.02%	799.39%	218.01%	-
Capital Expenditures	-68.16	-47.03	-41.2	-126.72	-117.82	-70.7
Sale of Property, Plant & Equipment	-	-	-	-	0.16	-
Sale (Purchase) of Intangibles	-0.25	-0.24	-0.15	-0.85	-0.66	-0.29
Investment in Securities	-	-	62.8	-62.8	-	-
Other Investing Activities	-8.26	-5.72	7.28	17.12	-4.02	-33.06
Investing Cash Flow	-76.67	-52.99	28.73	-173.25	-122.34	-104.05
Short-Term Debt Issued	-	-	-	31.5	15	-
Long-Term Debt Issued	-	39.11	-	15.24	112.31	108.77
Total Debt Issued	55.82	39.11	-	46.74	127.31	108.77
Short-Term Debt Repaid	-	-7.5	-39	-	-	-
Long-Term Debt Repaid	-	-42.2	-33.32	-17.54	-5.14	-11.91
Total Debt Repaid	-53.01	-49.7	-72.32	-17.54	-5.14	-11.91
Net Debt Issued (Repaid)	2.81	-10.59	-72.32	29.2	122.17	96.86
Issuance of Common Stock	-	-	-	109.92	-	-
Other Financing Activities	-15.53	-14.7	-29.65	-17.92	-5.82	-1.43
Financing Cash Flow	-12.72	-25.29	-101.97	121.2	116.35	95.43
Net Cash Flow	28.62	37.05	19.67	22.28	2.28	-6.02
Free Cash Flow	49.84	68.3	51.72	-52.4	-109.56	-68.11
Free Cash Flow Growth	-32.67%	32.06%	-	-	-	-
Free Cash Flow Margin	21.93%	30.37%	29.14%	-65.40%	-830.45%	-15559.46%
Free Cash Flow Per Share	1.51	2.08	1.57	-1.80	-7.54	-12.94
Cash Interest Paid	14.7	14.7	29.65	17.92	5.82	1.43
Levered Free Cash Flow	-7.56	22.62	18.55	-65.89	-106.71	-
Unlevered Free Cash Flow	6.27	37.44	32.67	-58.87	-104.06	-
Change in Working Capital	3.26	0.79	-0.1	40.16	13.91	12.31

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