SAUDI CEMENT

Saudi Cement Co.

3030StocksTadawulMaterials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operations
Operating Cash Flow	555.88M	580.84M	531.83M	641.55M	643.00M
Free Cash Flow	397.18M	498.81M	452.13M	566.83M	577.85M
Capital Expenditures	-158.70M	-82.03M	-79.70M	-74.72M	-65.15M
Investing & Financing
Investing Cash Flow	-171.68M	-77.94M	-68.05M	-74.72M	-64.05M
Financing Cash Flow	-461.19M	-496.85M	-440.33M	-556.85M	-621.97M
Dividends Paid	-387.18M	-342.89M	-509.33M	-523.88M	-535.50M
Operating Activities
Operating Cash Flow	555.88M	580.84M	531.83M	641.55M	643.00M
Net Income	363.68M	421.87M	381.03M	398.84M	331.92M
Change in Accounts Payable	19.09M	-8.55M	-73.19M	76.71M	-6.47M
Change in Accounts Receivable	20.41M	-24.76M	-7.34M	14.45M	-25.73M
Change in Inventory	-62.65M	-41.23M	-21.48M	-28.50M	103.81M
Change in Other Net Operating Assets	-8.32M	17.39M	17.28M	-38.37M	1.59M
Change in Unearned Revenue	1.19M	-16.74M	6.37M	8.56M	—
Change in Working Capital	-30.27M	-73.89M	-78.35M	32.87M	73.20M
Other Operating Activities	7.92M	19.48M	20.07M	-12.00M	16.19M
Depreciation & Amortization	215.52M	217.53M	219.40M	227.42M	223.55M
Other Amortization	1.19M	0.65M	0.57M	3.48M	3.74M
Cash Interest Paid	16.47M	24.90M	29.04M	15.35M	7.14M
Loss (Gain) on Equity Investments	-2.16M	-4.29M	-2.06M	-9.09M	-4.68M
Asset Writedown & Restructuring Costs	—	—	—	—	—
Investing Activities
Investing Cash Flow	-171.68M	-77.94M	-68.05M	-74.72M	-64.05M
Capital Expenditures	-158.70M	-82.03M	-79.70M	-74.72M	-65.15M
Cash Acquisitions	—	—	—	—	—
Investment in Securities	—	—	12.03M	—	—
Sale (Purchase) of Intangibles	-12.98M	-3.81M	-0.52M	—	—
Sale of Property, Plant & Equipment	—	7.91M	0.14M	—	1.10M
Loss (Gain) From Sale of Assets	—	-0.50M	0.01M	0.03M	-0.92M
Loss (Gain) on Sale of Investments	—	—	-8.84M	—	—
Financing Activities
Financing Cash Flow	-461.19M	-496.85M	-440.33M	-556.85M	-621.97M
Common Dividends Paid	-387.18M	-342.89M	-509.33M	-523.88M	-535.50M
Short-Term Debt Issued	—	—	500.00M	450.00M	400.00M
Total Debt Issued	—	—	500.00M	450.00M	400.00M
Long-Term Debt Repaid	-9.00M	-8.96M	-6.00M	-7.98M	-8.47M
Short-Term Debt Repaid	-65.00M	-145.00M	-425.00M	-475.00M	-450.00M
Total Debt Repaid	-74.00M	-153.96M	-431.00M	-482.98M	-458.47M
Net Debt Issued (Repaid)	-74.00M	-153.96M	69.00M	-32.98M	-58.47M
Other Financing Activities	—	—	—	—	-28.00M
Free Cash Flow & Returns
Free Cash Flow	397.18M	498.81M	452.13M	566.83M	577.85M
Free Cash Flow Growth	-20.4%	+10.3%	-20.2%	-1.9%	-21.5%
Free Cash Flow Margin	+23.8%	+29.8%	+30.9%	+39.9%	+41.0%
Free Cash Flow Per Share	2.60	3.26	2.96	3.71	3.78
Levered Free Cash Flow	251.40M	340.81M	303.21M	432.36M	459.53M
Unlevered Free Cash Flow	263.25M	357.93M	321.44M	442.55M	464.79M
Operating Cash Flow Growth	-4.3%	+9.2%	-17.1%	-0.2%	-20.8%
Net Cash Flow	-76.99M	6.05M	23.44M	9.98M	-43.02M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (SAR)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Operations
Operating Cash Flow	555.88M	580.84M	531.83M	641.55M	643.00M
Free Cash Flow	397.18M	498.81M	452.13M	566.83M	577.85M
Capital Expenditures	-158.70M	-82.03M	-79.70M	-74.72M	-65.15M
Investing & Financing
Investing Cash Flow	-171.68M	-77.94M	-68.05M	-74.72M	-64.05M
Financing Cash Flow	-461.19M	-496.85M	-440.33M	-556.85M	-621.97M
Dividends Paid	-387.18M	-342.89M	-509.33M	-523.88M	-535.50M
Operating Activities
Operating Cash Flow	555.88M	580.84M	531.83M	641.55M	643.00M
Net Income	363.68M	421.87M	381.03M	398.84M	331.92M
Change in Accounts Payable	19.09M	-8.55M	-73.19M	76.71M	-6.47M
Change in Accounts Receivable	20.41M	-24.76M	-7.34M	14.45M	-25.73M
Change in Inventory	-62.65M	-41.23M	-21.48M	-28.50M	103.81M
Change in Other Net Operating Assets	-8.32M	17.39M	17.28M	-38.37M	1.59M
Change in Unearned Revenue	1.19M	-16.74M	6.37M	8.56M	—
Change in Working Capital	-30.27M	-73.89M	-78.35M	32.87M	73.20M
Other Operating Activities	7.92M	19.48M	20.07M	-12.00M	16.19M
Depreciation & Amortization	215.52M	217.53M	219.40M	227.42M	223.55M
Other Amortization	1.19M	0.65M	0.57M	3.48M	3.74M
Cash Interest Paid	16.47M	24.90M	29.04M	15.35M	7.14M
Loss (Gain) on Equity Investments	-2.16M	-4.29M	-2.06M	-9.09M	-4.68M
Asset Writedown & Restructuring Costs	—	—	—	—	—
Investing Activities
Investing Cash Flow	-171.68M	-77.94M	-68.05M	-74.72M	-64.05M
Capital Expenditures	-158.70M	-82.03M	-79.70M	-74.72M	-65.15M
Cash Acquisitions	—	—	—	—	—
Investment in Securities	—	—	12.03M	—	—
Sale (Purchase) of Intangibles	-12.98M	-3.81M	-0.52M	—	—
Sale of Property, Plant & Equipment	—	7.91M	0.14M	—	1.10M
Loss (Gain) From Sale of Assets	—	-0.50M	0.01M	0.03M	-0.92M
Loss (Gain) on Sale of Investments	—	—	-8.84M	—	—
Financing Activities
Financing Cash Flow	-461.19M	-496.85M	-440.33M	-556.85M	-621.97M
Common Dividends Paid	-387.18M	-342.89M	-509.33M	-523.88M	-535.50M
Short-Term Debt Issued	—	—	500.00M	450.00M	400.00M
Total Debt Issued	—	—	500.00M	450.00M	400.00M
Long-Term Debt Repaid	-9.00M	-8.96M	-6.00M	-7.98M	-8.47M
Short-Term Debt Repaid	-65.00M	-145.00M	-425.00M	-475.00M	-450.00M
Total Debt Repaid	-74.00M	-153.96M	-431.00M	-482.98M	-458.47M
Net Debt Issued (Repaid)	-74.00M	-153.96M	69.00M	-32.98M	-58.47M
Other Financing Activities	—	—	—	—	-28.00M
Free Cash Flow & Returns
Free Cash Flow	397.18M	498.81M	452.13M	566.83M	577.85M
Free Cash Flow Growth	-20.4%	+10.3%	-20.2%	-1.9%	-21.5%
Free Cash Flow Margin	+23.8%	+29.8%	+30.9%	+39.9%	+41.0%
Free Cash Flow Per Share	2.60	3.26	2.96	3.71	3.78
Levered Free Cash Flow	251.40M	340.81M	303.21M	432.36M	459.53M
Unlevered Free Cash Flow	263.25M	357.93M	321.44M	442.55M	464.79M
Operating Cash Flow Growth	-4.3%	+9.2%	-17.1%	-0.2%	-20.8%
Net Cash Flow	-76.99M	6.05M	23.44M	9.98M	-43.02M