) Estimate the Cost of Equity of the Firm (CAPM approach) for 3 years,I need all calculations

Company Fundamentals - Cash Flow
Company Name	Sharjah Cement and Industrial Development CompanyPSC (SCIDC.AD)
Country of Exchange	United Arab Emirates
Country of Headquarters	United Arab Emirates
TRBC Industry Group	Construction Materials
CF Template	IND
Consolidation Basis	Consolidated
Scaling	Millions
Period	Annual
Export Date	17-06-2023
Statement Data	2022	2021	2020
Period End Date	31-12-2022	31-12-2021	31-12-2020
Standardized Currency	AED	AED	AED
Cash Flow - Standardized (Currency: UAE Dirham)
Field Name	30-12-2022	30-12-2021	30-12-2020
Operating Cash Flow - Indirect
Profit/(Loss) - Starting Line - Cash Flow	-39.61	-33.80	-70.64
Non-cash Items & Reconciliation Adjustments - Cash Flow	79.54	82.53	111.3
Financial Income/(Expense) - Cash Flow - to Reconcile	13.57	8.45	12.41
Other Non-Cash Items & Reconciliation Adjustments - Cash Flow - to Reconcile	-14.31	0.31	8.40
Depreciation, Depletion & Amortization including Impairment - Cash Flow - to Reconcile	79.58	78.59	78.09
Depreciation & Depletion - Property, Plant & Equipment - Cash Flow - to Reconcile	79.58	78.59	78.09
Assets Sale - Gain/(Loss) - Cash Flow - to Reconcile	1.77	0.15	9.23
Financial Assets - Unrealized Gain/(Loss) - Cash Flow - to Reconcile	-1.08	-4.96	3.15
Interest Paid - Cash	18.70	12.45	17.54
Interest & Dividends - Received - Total - Cash Flow	5.12	4.00	5.13
Cash Flow from Operating Activities before Changes in Working Capital	26.36	40.28	28.23
Working Capital - Increase/(Decrease) - Cash Flow	-35.60	19.55	121.8
Accounts Receivables - Decrease/(Increase) - Cash Flow	-54.87	-1.68	85.59
Inventories - Decrease/(Increase) - Cash Flow	-62.71	10.85	122.4
Accounts Payable and Accrued Expenses - Increase/(Decrease) - Cash Flow	81.99	10.37	-86.13
Net Cash Flow from Operating Activities	-9.25	59.82	150.1
Investing Cash Flow
Capital Expenditures - Net - Cash Flow	64.06	16.10	34.05
Property, Plant & Equipment - Purchased/(Sold) - Net - Cash Flow	64.06	16.10	34.05
Property, Plant & Equipment - Purchased - Cash Flow	64.44	16.16	34.05
Property, Plant & Equipment Sold - Cash Flow	0.38	0.05	0
Capital Expenditures - Total	64.44	16.16	34.05
Investments excluding Loans - Decrease/(Increase) - Cash Flow	27.81	-15.09	-6.88
Investment Property excluded from Capital Expenditures - Sold/(Purchased) - Net - Cash Flow	0	0	-7.89
Investment Securities - Unclassified - Sold/(Purchased) - Net - Total - Cash Flow	27.81	-15.09	1.02
Investment Securities - Sold/Matured - Unclassified - Cash Flow	38.92	6.92	11.07
Investment Securities - Purchased - Unclassified - Cash Flow	11.11	22.01	10.05
Investments - Associated Companies & Joint Ventures - Sold/(Purchased) - Cash Flow		-2.28
Other Investing Cash Flow - Decrease/(Increase)	9.28	6.02	1.05
Net Cash Flow from Investing Activities	-26.97	-27.44	-39.87
Financing Cash Flow
Dividends Paid - Cash - Total - Cash Flow			0
Dividends - Common - Cash Paid			0
Debt - Long-Term & Short-Term - Issuance/(Retirement) - Total - Cash Flow	35.51	-45.22	-104.1
Debt - Issued/(Reduced) - Long-Term - Cash Flow	35.51	-45.22	-104.1
Debt - Issued - Long-Term - Cash Flow	856.6	377.0	449.2
Debt - Reduced - Long-Term - Cash Flow	821.1	422.2	553.2
Net Cash Flow from Financing Activities	35.51	-45.22	-104.1
Change in Cash
Net Change in Cash - Total	-0.70	-12.85	6.15
Net Cash from Continuing Operations	-0.70	-12.85	6.15
Net Cash - Beginning Balance	13.80	26.64	20.49
Net Cash - Ending Balance	13.09	13.80	26.64
Supplemental
Interest Paid - Cash Flow - Supplemental	18.70	12.45	17.54
Interest & Dividends - Received - Cash Flow - Supplemental	5.12	4.00	5.13
CF from Optg Activities before Change in WC & Int Payments	45.05	52.72	45.78
Depreciation, Depletion & Amortization - Cash Flow	79.58	78.59	78.09
Free Cash Flow to Equity	-37.79	-1.51	11.97
Free Cash Flow Net of Dividends	-73.69	43.67	116.0
Free Cash Flow	-73.69	43.67	116.0
Dividends Provided/Paid - Common	0	0	0