Cash flow YAMAMA Cement Company

Equities

3020

SA0007879451

Construction Materials

Delayed Saudi Arabian S.E. Other stock markets 10:15:15 22/01/2026 +03			5-day change	1st Jan Change
27.10 ^SAR	+0.89%		+3.92%	+15.87%

28/10/25	YAMAMA Cement Company Reports Earnings Results for the Third Quarter and Nine Months Ended September 30, 2025	CI
21/10/25	MIDEAST STOCKS-Most Gulf markets gain as investors eye earnings; Saudi bourse slips on banks	RE

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Published financial data: YAMAMA CEMENT COMPANY

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	880M	736M	1.02B	935M	1.17B
Total Revenues	880M	736M	1.02B	935M	1.17B
Cost of Goods Sold, Total	484M	510M	601M	602M	645M
Gross Profit	396M	226M	422M	333M	528M
Selling General & Admin Expenses, Total	67.28M	61.93M	88.74M	69.81M	84.4M
Provision for Bad Debts	-	-	1.09M	-	-
Depreciation & Amortization - (IS)	-	-	-	-	-
Other Operating Expenses, Total	67.28M	61.93M	89.83M	69.81M	84.4M
Operating Income	329M	164M	332M	264M	444M
Interest Expense, Total	-	-	-6.79M	-42.61M	-54.02M
Interest And Investment Income	44.46M	9.17M	14.7M	16.4M	17.6M
Net Interest Expenses	44.46M	9.17M	7.91M	-26.21M	-36.43M
Currency Exchange Gains (Loss)	-	181K	-	-	-
Other Non Operating Income (Expenses)	2.96M	5.96M	3.37M	46.23M	5.8M
EBT, Excl. Unusual Items	376M	179M	343M	284M	413M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	34.48M	32.68M	20.03M
EBT, Incl. Unusual Items	376M	179M	378M	316M	433M
Income Tax Expense	13M	18.5M	22M	12M	12.3M
Earnings From Continuing Operations	363M	161M	356M	304M	421M
Net Income to Company	363M	161M	356M	304M	421M
Net Income - (IS)	363M	161M	356M	304M	421M
Net Income to Common Incl Extra Items	363M	161M	356M	304M	421M
Net Income to Common Excl. Extra Items	363M	161M	356M	304M	421M
Per Share Items
Net EPS - Basic	1.79	0.79	1.76	1.5	2.08
Basic EPS - Continuing Operations	1.79	0.79	1.76	1.5	2.08
Basic Weighted Average Shares Outstanding	202M	202M	202M	202M	202M
Net EPS - Diluted	1.79	0.79	1.76	1.5	2.08
Diluted EPS - Continuing Operations	1.79	0.79	1.76	1.5	2.08
Diluted Weighted Average Shares Outstanding	202M	202M	202M	202M	202M
Normalized Basic EPS	1.16	0.55	1.06	0.88	1.27
Normalized Diluted EPS	1.16	0.55	1.06	0.88	1.27
Dividend Per Share	-	-	1	1	1
Payout Ratio	27.05	0.89	0.13	66.75	47.56
Supplemental Items
EBITDA	334M	172M	368M	439M	627M
EBITA	329M	166M	335M	267M	447M
EBIT	329M	164M	332M	264M	444M
Effective Tax Rate - (Ratio)	3.45	10.33	5.82	3.79	2.84
Normalized Net Income	235M	112M	215M	177M	258M
Interest Capitalized	44.94M	-	-	-	-
Interest on Long-Term Debt	45.07M	83.22K	167K	52.19K	200K
Non-Cash Pension Expense	9.01M	14.77M	10.09M	11.85M	10.39M
Supplemental Operating Expense Items
Advertising Expense	-	231K	2.14M	-	-
Marketing Expenses	-	-	-	2.51M	2.15M
Selling and Marketing Expenses	8.24M	13.21M	25.95M	12.92M	15.66M
General and Administrative Expenses	59.03M	48.72M	62.79M	56.88M	68.74M
Maintenance & Repair Expenses, Total	1.65M	1.64M	1.33M	1.99M	1.02M

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	71.78M	74.09M	75.9M	160M	61.03M
Short Term Investments	-	-	-	-	-
Trading Asset Securities, Total	35.55M	32.35M	225M	-	-
Total Cash And Short Term Investments	107M	106M	301M	160M	61.03M
Accounts Receivable, Total	147M	91.02M	146M	131M	235M
Other Receivables	638K	891K	748K	-	-
Total Receivables	147M	91.91M	146M	131M	235M
Inventory	392M	283M	267M	332M	560M
Prepaid Expenses	12.82M	12.01M	2.67M	1.94M	2.29M
Other Current Assets, Total	63.83M	39.99M	36.58M	172M	176M
Total Current Assets	723M	533M	754M	798M	1.03B
Gross Property Plant And Equipment	8.56B	8.93B	6.82B	7.09B	8.09B
Accumulated Depreciation	-4.1B	-4.11B	-1.82B	-2B	-2.31B
Net Property Plant And Equipment	4.45B	4.82B	4.99B	5.1B	5.78B
Long-term Investments	357M	556M	595M	577M	495M
Other Intangibles, Total	5.72M	10.25M	8.54M	10.92M	8.68M
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	5.54B	5.92B	6.35B	6.48B	7.32B
Liabilities
Accounts Payable, Total	112M	179M	314M	153M	329M
Accrued Expenses, Total	29.23M	31.29M	30.53M	35.33M	58.18M
Current Portion of Long-Term Debt	-	-	263M	408M	375M
Current Portion of Leases	1.36M	1.44M	2.76M	3.41M	1.65M
Current Income Taxes Payable	15.96M	20.55M	36.14M	16.24M	19.46M
Other Current Liabilities	80.89M	112M	93.18M	96.63M	97.05M
Total Current Liabilities	240M	344M	739M	712M	881M
Long-Term Debt	1.31B	1.18B	840M	908M	1.41B
Long-Term Leases	1.4M	1.41M	2.76M	5.11M	3.46M
Pension & Other Post Retirement Benefits	104M	111M	107M	114M	144M
Other Non Current Liabilities	1.45M	1.5M	10.54M	10.59M	33.64M
Total Liabilities	1.65B	1.64B	1.7B	1.75B	2.47B
Common Stock, Total	2.02B	2.02B	2.02B	2.02B	2.02B
Retained Earnings	1.28B	1.49B	1.84B	1.94B	2.14B
Comprehensive Income and Other	578M	773M	787M	768M	681M
Total Common Equity	3.89B	4.29B	4.65B	4.73B	4.84B
Total Equity	3.89B	4.29B	4.65B	4.73B	4.84B
Total Liabilities And Equity	5.54B	5.92B	6.35B	6.48B	7.32B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	202M	202M	202M	202M	202M
ECS Total Common Shares Outstanding	202M	202M	202M	202M	202M
Book Value / Share	19.19	21.17	22.97	23.37	23.92
Tangible Book Value	3.88B	4.28B	4.64B	4.72B	4.83B
Tangible Book Value Per Share	19.16	21.12	22.93	23.32	23.87
Total Debt	1.31B	1.18B	1.11B	1.32B	1.79B
Net Debt	1.2B	1.07B	808M	1.16B	1.73B
Equity Method Investments, Total	32.56M	37.29M	46.43M	48.47M	52.78M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	4.42M	7.74M	27.79M	46.92M	22.66M
Inventories - Work In Process, Total	377M	255M	223M	272M	411M
Inventories - Finished Goods, Total	4.46M	13.26M	8.52M	9.25M	10.25M
Inventories - Others	6.06M	7.04M	7.82M	4.04M	116M
Land - (BS)	12.23M	12.23M	12.23M	12.23M	12.23M
Buildings, Total	1.24B	1.24B	2.77B	2.82B	2.85B
Machinery, Total	2.81B	2.91B	3.73B	3.75B	4.06B

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	363M	161M	356M	304M	421M
Depreciation & Amortization - CF	6.38M	7.55M	34.21M	173M	182M
Amortization of Goodwill and Intangible Assets - (CF)	-	2.15M	2.75M	3.14M	3.71M
Depreciation & Amortization, Total	6.38M	9.7M	36.97M	176M	185M
Amortization of Deferred Charges, Total - (CF)	867K	-	-	-	-
(Gain) Loss From Sale Of Asset	-	-30.05K	-34.48M	-32.68M	-20.03M
(Gain) Loss on Sale of Investments - (CF)	-6.4M	-1.94M	-5.56M	-14.37M	-13.29M
Asset Writedown & Restructuring Costs	5M	5M	72M	4.09M	-
(Income) Loss On Equity Investments - (CF)	432K	-4.73M	-9.14M	-2.04M	-4.31M
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	-49.9M	10.52M	19.79M	-14.82M	31.46M
Change In Accounts Receivable	48.14M	90.51M	-52.49M	14.6M	-104M
Change In Inventories	221M	109M	15.57M	-65.35M	-106M
Change In Accounts Payable	47.2M	66.78M	128M	-161M	176M
Change in Other Net Operating Assets	31.31M	23.84M	-8.11M	-122M	12.86M
Cash from Operations	667M	470M	518M	86.65M	579M
Capital Expenditure	-397M	-314M	-270M	-281M	-985M
Sale of Property, Plant, and Equipment	-	31.4K	34.48M	32.9M	20.06M
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	159M	5.14M	-206M	225M	-
Other Investing Activities, Total	10.78M	-27.26M	1.25M	11.44M	14.99M
Cash from Investing	-227M	-336M	-441M	-11.64M	-950M
Long-Term Debt Issued, Total	450M	-	-	475M	833M
Total Debt Issued	450M	-	-	475M	833M
Long-Term Debt Repaid, Total	-793M	-130M	-75.19M	-263M	-361M
Total Debt Repaid	-793M	-130M	-75.19M	-263M	-361M
Common Dividends Paid	-98.28M	-1.43M	-470K	-203M	-200M
Common & Preferred Stock Dividends Paid	-98.28M	-1.43M	-470K	-203M	-200M
Other Financing Activities, Total	-434K	600K	-	-	-
Cash from Financing	-441M	-131M	-75.66M	9.25M	272M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-1.74M	2.31M	1.82M	84.26M	-99.13M
Supplemental Items
Levered Free Cash Flow	150M	91.2M	65.12M	-324M	-569M
Unlevered Free Cash Flow	150M	91.2M	69.37M	-298M	-535M
Change In Net Working Capital	-334M	-293M	-95.34M	358M	12.11M
Net Debt Issued / Repaid	-343M	-130M	-75.19M	212M	472M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	3.7	1.78	3.38	2.57	4.02
Return on Total Capital	3.92	1.91	3.7	2.79	4.37
Return On Equity %	9.65	3.91	7.97	6.48	8.79
Return on Common Equity	9.65	3.91	7.97	6.48	8.79
Margin Analysis
Gross Profit Margin %	45.02	30.67	41.25	35.65	45.01
SG&A Margin	7.65	8.42	8.68	7.46	7.2
EBITDA Margin %	37.94	23.39	35.95	46.92	53.47
EBITA Margin %	37.37	22.55	32.74	28.52	38.13
EBIT Margin %	37.37	22.26	32.47	28.18	37.82
Income From Continuing Operations Margin %	41.29	21.82	34.79	32.53	35.87
Net Income Margin %	41.29	21.82	34.79	32.53	35.87
Net Avail. For Common Margin %	41.29	21.82	34.79	32.53	35.87
Normalized Net Income Margin	26.73	15.21	20.98	18.95	22
Levered Free Cash Flow Margin	17.02	12.39	6.37	-34.66	-48.47
Unlevered Free Cash Flow Margin	17.02	12.39	6.78	-31.82	-45.59
Asset Turnover
Asset Turnover	0.16	0.13	0.17	0.15	0.17
Fixed Assets Turnover	0.21	0.16	0.21	0.19	0.22
Receivables Turnover (Average Receivables)	4.95	5.89	8.64	6.74	6.41
Inventory Turnover (Average Inventory)	0.96	1.51	2.19	2.01	1.27
Short Term Liquidity
Current Ratio	3.02	1.55	1.02	1.12	1.17
Quick Ratio	1.06	0.58	0.61	0.41	0.34
Operating Cash Flow to Current Liabilities	2.78	1.36	0.7	0.12	0.66
Days Sales Outstanding (Average Receivables)	73.91	61.99	42.24	54.16	57.1
Days Outstanding Inventory (Average Inventory)	379.98	241.35	166.99	181.8	287.58
Average Days Payable Outstanding	123.37	132.7	155.93	127.66	117.29
Cash Conversion Cycle (Average Days)	330.52	170.64	53.31	108.3	227.39
Long Term Solvency
Total Debt/Equity	33.74	27.55	23.83	27.97	37.02
Total Debt / Total Capital	25.23	21.6	19.25	21.86	27.02
LT Debt/Equity	33.71	27.52	18.13	19.28	29.23
Long-Term Debt / Total Capital	25.2	21.57	14.64	15.07	21.33
Total Liabilities / Total Assets	29.87	27.62	26.76	26.99	33.81
EBIT / Interest Expense	-	-	48.91	6.19	8.21
EBITDA / Interest Expense	-	-	54.36	10.33	11.64
(EBITDA - Capex) / Interest Expense	-	-	14.52	3.73	-6.6
Total Debt / EBITDA	3.91	6.81	3	3.01	2.85
Net Debt / EBITDA	3.59	6.19	2.19	2.64	2.75
Total Debt / (EBITDA - Capex)	-21.34	-8.38	11.25	8.32	-5.03
Net Debt / (EBITDA - Capex)	-19.6	-7.63	8.2	7.32	-4.86
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	9.73	-23.03	38.98	-7.23	25.43
Gross Profit, 1 Yr. Growth %	18.54	-48.52	92.83	-18.16	58.39
EBITDA, 1 Yr. Growth %	-27.21	-54.35	122.57	19.35	41.63
EBITA, 1 Yr. Growth %	22.21	-55.39	110.57	-20.34	67.72
EBIT, 1 Yr. Growth %	22.21	-55.87	111.69	-20.63	68.31
Earnings From Cont. Operations, 1 Yr. Growth %	41.72	-60.4	131.54	-14.49	38.28
Net Income, 1 Yr. Growth %	41.72	-60.4	131.54	-14.49	38.28
Normalized Net Income, 1 Yr. Growth %	31.41	-57.21	99.41	-17.4	45.63
Diluted EPS Before Extra, 1 Yr. Growth %	41.72	-60.4	131.54	-14.49	38.28
Accounts Receivable, 1 Yr. Growth %	-29.77	-42.72	60.06	-10.48	79.21
Inventory, 1 Yr. Growth %	-36	-27.89	-5.51	24.47	23.43
Net Property, Plant and Equip., 1 Yr. Growth %	9.99	7.28	3.48	2.06	16.14
Total Assets, 1 Yr. Growth %	-0.56	5.87	7.23	2.08	12.87
Tangible Book Value, 1 Yr. Growth %	6.59	9.05	8.74	1.72	2.38
Common Equity, 1 Yr. Growth %	6.72	9.16	8.67	1.76	2.32
Cash From Operations, 1 Yr. Growth %	74.83	-33.78	10.37	-83.28	567.84
Capital Expenditures, 1 Yr. Growth %	-14.39	-28.38	-21.4	3.89	250.63
Levered Free Cash Flow, 1 Yr. Growth %	-189.67	-31.89	-2.5	-597.78	28.83
Unlevered Free Cash Flow, 1 Yr. Growth %	-189.67	-31.89	3.85	-528.94	28.96
Dividend Per Share, 1 Yr. Growth %	-	-	-	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	29.93	-4.21	3.43	12.73	7.87
Gross Profit, 2 Yr. CAGR %	262.12	-17.81	-1.9	23.44	13.86
EBITDA, 2 Yr. CAGR %	39.39	-38.74	-1.25	62.98	30.62
EBITA, 2 Yr. CAGR %	230.96	-21.47	-5.13	29.51	15.59
EBIT, 2 Yr. CAGR %	230.96	-21.98	-5.41	29.63	15.59
Earnings From Cont. Operations, 2 Yr. CAGR %	164.72	-20.85	-6.33	40.71	8.74
Net Income, 2 Yr. CAGR %	164.72	-20.85	-6.33	40.71	8.74
Normalized Net Income, 2 Yr. CAGR %	364.62	-20.91	-9.43	28.34	9.68
Diluted EPS Before Extra, 2 Yr. CAGR %	164.72	-20.85	-6.33	40.71	8.74
Accounts Receivable, 2 Yr. CAGR %	-6.81	-33.97	-4.25	20.01	26.66
Inventory, 2 Yr. CAGR %	-18.39	-32.07	-17.45	8.45	44.79
Net Property, Plant and Equip., 2 Yr. CAGR %	8.85	9.14	5.39	2.77	7.57
Total Assets, 2 Yr. CAGR %	2.16	3.11	6.55	4.62	7.34
Tangible Book Value, 2 Yr. CAGR %	7.32	8.4	8.81	5.17	2.05
Common Equity, 2 Yr. CAGR %	7.38	8.52	8.83	5.16	2.04
Cash From Operations, 2 Yr. CAGR %	99.47	10.96	-14.51	-57.04	5.67
Capital Expenditures, 2 Yr. CAGR %	-35.68	-17.63	-21.5	-9.64	90.86
Levered Free Cash Flow, 2 Yr. CAGR %	-55.68	-26.1	-30.26	120.3	195.46
Unlevered Free Cash Flow, 2 Yr. CAGR %	-55.68	-26.1	-28.02	111.06	177.65
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	5.56	12.18	8.44	-0.73	16.82
Gross Profit, 3 Yr. CAGR %	28.69	95.5	8.08	-8.73	34.14
EBITDA, 3 Yr. CAGR %	2.68	0.05	-7.11	5.19	56.01
EBITA, 3 Yr. CAGR %	44.53	76.8	7.56	-10.5	41.17
EBIT, 3 Yr. CAGR %	44.53	76.04	7.26	-10.78	41.42
Earnings From Cont. Operations, 3 Yr. CAGR %	51.54	45.78	11.55	-9.14	39.89
Net Income, 3 Yr. CAGR %	51.54	45.78	11.55	-9.14	39.89
Normalized Net Income, 3 Yr. CAGR %	41.02	117.4	6.24	-12.17	33.86
Diluted EPS Before Extra, 3 Yr. CAGR %	51.54	45.78	11.55	-9.14	39.89
Accounts Receivable, 3 Yr. CAGR %	-8.17	-18.61	-11.3	-6.22	37.17
Inventory, 3 Yr. CAGR %	-10.68	-21.69	-24.17	-5.34	25.59
Net Property, Plant and Equip., 3 Yr. CAGR %	13.88	8.66	7.24	4.27	6.19
Total Assets, 3 Yr. CAGR %	5.98	3.72	4.46	5.04	7.3
Tangible Book Value, 3 Yr. CAGR %	4.14	8.29	8.45	6.39	4.23
Common Equity, 3 Yr. CAGR %	4.19	8.36	8.51	6.42	4.21
Cash From Operations, 3 Yr. CAGR %	22.01	40.98	10.76	-50.38	7.21
Capital Expenditures, 3 Yr. CAGR %	-35.12	-31.04	-16.43	-13.81	42
Levered Free Cash Flow, 3 Yr. CAGR %	-49.19	-50.73	-26.94	34.28	104.17
Unlevered Free Cash Flow, 3 Yr. CAGR %	-49.19	-50.73	-25.39	30.49	100.05
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-7.67	-8.14	6.45	12.4	7.9
Gross Profit, 5 Yr. CAGR %	-11.56	-13.56	17.81	61.64	9.58
EBITDA, 5 Yr. CAGR %	-17.3	-24.66	3.58	20.62	6.46
EBITA, 5 Yr. CAGR %	-13.35	-16.52	25.18	54.78	10.7
EBIT, 5 Yr. CAGR %	-13.35	-16.74	24.97	54.41	10.52
Earnings From Cont. Operations, 5 Yr. CAGR %	-10	-14.81	27.8	42.47	10.42
Net Income, 5 Yr. CAGR %	-10	-14.81	27.8	42.47	10.42
Normalized Net Income, 5 Yr. CAGR %	-11.82	-15.6	20.67	74.69	7.6
Diluted EPS Before Extra, 5 Yr. CAGR %	-10.01	-14.81	27.8	42.47	10.42
Accounts Receivable, 5 Yr. CAGR %	-10.9	-18.12	-5.1	-4.93	2.39
Inventory, 5 Yr. CAGR %	0.33	-11.6	-13.45	-10.8	-1.78
Net Property, Plant and Equip., 5 Yr. CAGR %	18.66	22.66	10.62	6.28	7.37
Total Assets, 5 Yr. CAGR %	6.83	10.1	6.41	4.08	5.6
Tangible Book Value, 5 Yr. CAGR %	1.06	4.69	6.21	6.99	5.84
Common Equity, 5 Yr. CAGR %	1.09	4.74	6.25	7.04	5.88
Cash From Operations, 5 Yr. CAGR %	-1.16	-0.14	7.14	-12.36	8.7
Capital Expenditures, 5 Yr. CAGR %	-1.9	-6.17	-28.55	-21.76	16.29
Levered Free Cash Flow, 5 Yr. CAGR %	20.5	-0.46	-43.6	-15.72	27.76
Unlevered Free Cash Flow, 5 Yr. CAGR %	20.19	-0.46	-42.89	-17.15	26.21