BENA

Bena Steel Industries Company

9563StocksTadawulIndustrials

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual

Semi-annual (SAR)

1-5

	H2 2025Dec 31, 2025	H1 2025Jun 30, 2025	H2 2024Dec 31, 2024	H1 2024Jun 30, 2024	H2 2023Dec 31, 2023
Operations
Operating Cash Flow	28.76M	-45.69M	23.16M	-26.57M	40.73M
Free Cash Flow	26.86M	-48.19M	19.50M	-28.48M	38.32M
Capital Expenditures	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Investing & Financing
Investing Cash Flow	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Financing Cash Flow	-26.06M	47.73M	-19.80M	31.08M	-48.42M
Dividends Paid	—	-4.98M	-4.50M	—	—
Operating Activities
Operating Cash Flow	28.76M	-45.69M	23.16M	-26.57M	40.73M
Net Income	-0.37M	0.98M	5.66M	5.02M	-0.39M
Change in Accounts Payable	6.59M	5.78M	7.39M	-24.23M	19.84M
Change in Accounts Receivable	17.35M	-10.95M	0.75M	-13.95M	16.98M
Change in Inventory	-5.00M	-37.26M	9.03M	5.31M	-1.87M
Change in Other Net Operating Assets	7.43M	-6.99M	-3.07M	-1.01M	3.12M
Change in Working Capital	26.37M	-49.42M	14.10M	-33.88M	38.07M
Other Operating Activities	0.08M	0.23M	0.95M	0.15M	0.46M
Provision & Write-off of Bad Debts	—	—	—	—	402.62K
Depreciation & Amortization	2.68M	2.51M	2.44M	2.13M	2.19M
Cash Interest Paid	5.33M	4.81M	5.47M	4.67M	6.08M
Asset Writedown & Restructuring Costs	—	—	—	—	—
Investing Activities
Investing Cash Flow	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Capital Expenditures	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Financing Activities
Financing Cash Flow	-26.06M	47.73M	-19.80M	31.08M	-48.42M
Common Dividends Paid	—	-4.98M	-4.50M	—	—
Short-Term Debt Issued	—	57.69M	—	35.36M	—
Total Debt Issued	441.91M	57.69M	483.38M	35.36M	436.70M
Long-Term Debt Repaid	—	-4.98M	—	-4.28M	—
Short-Term Debt Repaid	—	—	—	—	—
Total Debt Repaid	-467.96M	-4.98M	-498.68M	-4.28M	-485.11M
Net Debt Issued (Repaid)	-26.06M	52.71M	-15.30M	31.08M	-48.42M
Other Financing Activities	—	—	—	—	—
Free Cash Flow & Returns
Free Cash Flow	26.86M	-48.19M	19.50M	-28.48M	38.32M
Free Cash Flow Growth	+37.7%	—	-49.1%	—	-28.8%
Free Cash Flow Margin	+12.2%	-26.8%	+8.1%	-14.9%	+19.9%
Free Cash Flow Per Share	4.48	-8.03	3.25	-4.75	6.39
Levered Free Cash Flow	26.59M	-45.89M	17.55M	-30.21M	38.65M
Unlevered Free Cash Flow	29.52M	-42.31M	20.92M	-27.07M	42.37M
Operating Cash Flow Growth	+24.2%	—	-43.1%	—	-24.9%
Net Cash Flow	0.81M	-0.47M	-0.30M	2.60M	-10.10M

Income Statement Balance Sheet Cash Flow Ratios

Annual Semi-annual

Semi-annual (SAR)

1-5

	H2 2025Dec 31, 2025	H1 2025Jun 30, 2025	H2 2024Dec 31, 2024	H1 2024Jun 30, 2024	H2 2023Dec 31, 2023
Operations
Operating Cash Flow	28.76M	-45.69M	23.16M	-26.57M	40.73M
Free Cash Flow	26.86M	-48.19M	19.50M	-28.48M	38.32M
Capital Expenditures	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Investing & Financing
Investing Cash Flow	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Financing Cash Flow	-26.06M	47.73M	-19.80M	31.08M	-48.42M
Dividends Paid	—	-4.98M	-4.50M	—	—
Operating Activities
Operating Cash Flow	28.76M	-45.69M	23.16M	-26.57M	40.73M
Net Income	-0.37M	0.98M	5.66M	5.02M	-0.39M
Change in Accounts Payable	6.59M	5.78M	7.39M	-24.23M	19.84M
Change in Accounts Receivable	17.35M	-10.95M	0.75M	-13.95M	16.98M
Change in Inventory	-5.00M	-37.26M	9.03M	5.31M	-1.87M
Change in Other Net Operating Assets	7.43M	-6.99M	-3.07M	-1.01M	3.12M
Change in Working Capital	26.37M	-49.42M	14.10M	-33.88M	38.07M
Other Operating Activities	0.08M	0.23M	0.95M	0.15M	0.46M
Provision & Write-off of Bad Debts	—	—	—	—	402.62K
Depreciation & Amortization	2.68M	2.51M	2.44M	2.13M	2.19M
Cash Interest Paid	5.33M	4.81M	5.47M	4.67M	6.08M
Asset Writedown & Restructuring Costs	—	—	—	—	—
Investing Activities
Investing Cash Flow	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Capital Expenditures	-1.90M	-2.50M	-3.66M	-1.91M	-2.41M
Financing Activities
Financing Cash Flow	-26.06M	47.73M	-19.80M	31.08M	-48.42M
Common Dividends Paid	—	-4.98M	-4.50M	—	—
Short-Term Debt Issued	—	57.69M	—	35.36M	—
Total Debt Issued	441.91M	57.69M	483.38M	35.36M	436.70M
Long-Term Debt Repaid	—	-4.98M	—	-4.28M	—
Short-Term Debt Repaid	—	—	—	—	—
Total Debt Repaid	-467.96M	-4.98M	-498.68M	-4.28M	-485.11M
Net Debt Issued (Repaid)	-26.06M	52.71M	-15.30M	31.08M	-48.42M
Other Financing Activities	—	—	—	—	—
Free Cash Flow & Returns
Free Cash Flow	26.86M	-48.19M	19.50M	-28.48M	38.32M
Free Cash Flow Growth	+37.7%	—	-49.1%	—	-28.8%
Free Cash Flow Margin	+12.2%	-26.8%	+8.1%	-14.9%	+19.9%
Free Cash Flow Per Share	4.48	-8.03	3.25	-4.75	6.39
Levered Free Cash Flow	26.59M	-45.89M	17.55M	-30.21M	38.65M
Unlevered Free Cash Flow	29.52M	-42.31M	20.92M	-27.07M	42.37M
Operating Cash Flow Growth	+24.2%	—	-43.1%	—	-24.9%
Net Cash Flow	0.81M	-0.47M	-0.30M	2.60M	-10.10M