Make sure you carefully apply the theory and make reasonable choices for all the variables included in the analysis calculate OCF for 3 years of the company Please provide all calculation by exel if its possible Company Fundamentals Income Statement 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 Income Statement Standardized (Currency UAE Dirham) Field Name 30 12 2022 30 12 2021 30 12 2020 Revenues Revenue from Goods Services 635 5 493 9 431 6 Sales of Goods Services Net Unclassified 635 5 493 9 431 6 Revenue from Business Activities Total 635 5 493 9 431 6 Operating Expenses Cost of Operating Revenue 637 0 501 2 437 0 Cost of Revenues Total 637 0 501 2 437 0 Depreciation in Cost of Revenues 67 61 65 90 65 18 Cost of Revenues Other Total 569 4 435 3 371 8 Gross Profit Industrials Property Total 1 55 7 27 5 36 Selling, General Administrative Expenses Total 28 54 27 67 24 61 Selling, General Administrative Expenses Unclassified 7 82 6 74 6 15 Depreciation in Selling, General Administrative Expenses 3 45 3 88 4 12 Selling, General Administrative Expenses Other Total 17 27 17 06 14 34 Operating Expenses Total 665 5 528 8 461 6 Operating Profit Operating Profit before Non Recurring Income Expense 30 08 34 94 29 97 Non Operating Expenses Financing Income (Expense) Net Total 12 84 1 85 11 28 Interest Expense Net of (Interest Income) 16 77 10 39 15 86 Interest Expense Net of Capitalized Interest 16 77 10 39 15 86 Non Interest Financial Income (Expense) Total 3 93 8 54 4 58 Dividend Investment Income 5 78 8 74 5 34 Sale of Investments Held for Sale, Maturity Trading Gain (Loss) 1 85 0 20 0 77 Sale of Tangible Intangible Fixed Assets Gain (Loss) 0 8 46 Other Non Operating Income (Expense) Total 2 24 1 97 6 45 Non Operating Rental Income 0 76 2 79 7 74 Normalized Pre tax Profit 40 68 38 77 56 16 Non Recurring Income Expense Non Recurring Income (Expense) Total 1 08 4 97 14 47 Impairment Financial Investments 0 11 33 Fair Value Adjustments Financial Investments 1 08 4 97 3 15 Pre Tax Income Income before Taxes 39 61 33 80 70 64 Net Income After Tax Net Income after Tax 39 61 33 80 70 64 After Tax Income Expense Income before Discontinued Operations Extraordinary Items 39 61 33 80 70 64 Net Income before Minority Interest 39 61 33 80 70 64 Net Income after Minority Interest 39 61 33 80 70 64 Net Income Income Available to Common Shares 39 61 33 80 70 64 Other Comprehensive Income Other Comprehensive Income Starting Line 39 61 33 80 70 64 Other Comprehensive Income Unrealized Investment Gain (Loss) 5 11 30 10 22 54 Other Comprehensive Income Hedging Gain (Loss) 0 11 1 47 2 05 Other Comprehensive Income Net of Tax Total 5 00 31 57 24 60 Comprehensive Income before Minority Interest Total 44 60 2 23 95 23 Comprehensive Income Attributable to Parent Company Equity Holders Total 44 60 2 23 95 23 Share Per Share Basic Net Income Basic including Extraordinary Items Applicable to Common Total 39 61 33 80 70 64 Income available to Common excluding Extraordinary Items 39 61 33 80 70 64 Shares used to calculate Basic EPS Total 608 3 608 3 608 3 EPS Basic including Extraordinary Items Applicable to Common Total 0 07 0 06 0 12 EPS Basic excluding Extraordinary Items Applicable to Common Total 0 07 0 06 0 12 EPS Basic excluding Extraordinary Items Normalized Total 0 07 0 06 0 09 Allocated Net Income including Extraordinary Items Applicable to Common Issue Specific 39 61 33 80 70 64 Earnings Allocation Factor Basic Issue Specific 1 00 1 00 1 00 Shares used to calculate Basic EPS Issue Specific 608 3 608 3 608 3 EPS Basic including Extraordinary Items Applicable to Common Issue Specific 0 07 0 06 0 12 EPS Basic excluding Extraordinary Items Applicable to Common Issue Specific 0 07 0 06 0 12 EPS Basic excluding Extraordinary Items Normalized Issue Specific 0 07 0 06 0 09 EPS Basic from Discontinued Operations Extraordinary Items 0 0 0 Comprehensive Earnings Per Share Basic Issue Specific 0 07 0 0 16 Share Per Share Diluted Net Income Diluted including Extraordinary Items Applicable to Common Total 39 61 33 80 70 64 Diluted Income available to Common excluding Extraordinary Items 39 61 33 80 70 64 Shares used to calculate Diluted EPS Total 608 3 608 3 608 3 EPS Diluted including Extraordinary Items Applicable to Common Total 0 07 0 06 0 12 EPS Diluted excluding Extraordinary Items Applicable to Common Total 0 07 0 06 0 12 EPS Diluted excluding Extraordinary Items Normalized Total 0 07 0 06 0 09 Allocated Diluted Net Income including Extraordinary Items Applicable to Common Issue Specific 39 61 33 80 70 64 Earnings Allocation Factor Diluted Issue Specific 1 00 1 00 1 00 Shares used to calculate Diluted EPS Issue Specific 608 3 608 3 608 3 EPS Diluted including Extraordinary Items Applicable to Common Issue Specific 0 07 0 06 0 12 EPS Diluted excluding Extraordinary Items Applicable to Common Issue Specific 0 07 0 06 0 12 EPS Diluted excluding Extraordinary Items Normalized Issue Specific 0 07 0 06 0 09 EPS Diluted from Discontinued Operations Extraordinary Items 0 0 0 Comprehensive Earnings Per Share Diluted Issue Specific 0 07 0 0 16 Share Per Share Dividends DPS Common Gross Issue By Announcement Date 0 0 0 DPS Common Net Issue By Announcement Date 0 0 0 EBIT EBITDA related Earnings before Interest Taxes (EBIT) 30 08 34 94 29 97 Earnings before Interest, Taxes, Depreciation Amortization (EBITDA) 40 98 34 83 39 33 Depreciation Amortization Income Statement Depreciation Investment Property Supplemental 8 52 8 82 8 79 Depreciation Amortization Supplemental 71 06 69 78 69 30 Depreciation Expense Total Supplemental 71 06 69 78 69 30 Depreciation Amortization Total Depreciation, Depletion Amortization Total 71 06 69 78 69 30 Depreciation Total 71 06 69 78 69 30 Normalized Normalized after Tax Profit 40 68 38 77 56 16 Normalized Net Income from Continuing Operations 40 68 38 77 56 16 Normalized Net Income Bottom Line 40 68 38 77 56 16 Earnings before Interest Taxes (EBIT) Normalized 23 92 28 38 40 30 Earnings before Interest, Taxes, Depreciation Amortization (EBITDA) Normalized 47 14 41 40 28 99 Other Cost of Revenue including Operation Maintenance (Utility) Total 637 0 501 2 437 0 Cost of Revenues excluding Depreciation 569 4 435 3 371 8 Interest Expense 16 77 10 39 15 86 Operating Expenses 665 5 528 8 461 6 Selling, General Administrative Expenses excluding Research Development Expenses 28 54 27 67 24 61 Company Fundamentals Balance Sheet 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 Balance Sheet Standardized (Currency UAE Dirham) Field Name 30 12 2022 30 12 2021 30 12 2020 Current Assets Cash Short Term Investments 43 20 47 46 49 29 Cash Cash Equivalents 13 09 13 80 26 64 Short Term Investments Total 30 11 33 66 22 65 Loans Receivables Net Short Term 223 8 173 3 177 9 Trade Accounts Trade Notes Receivable Net 221 3 168 7 172 3 Trade Accounts Trade Notes Receivable Gross 227 5 174 9 178 5 Provision Trade Accounts Trade Notes Receivable 6 23 6 23 6 24 Receivables Other Total 2 51 4 65 5 63 Inventories Total 290 9 220 0 236 7 Inventories Raw Materials 101 9 76 20 94 36 Inventories Work in Progress 80 60 57 92 59 07 Inventories Finished Goods 16 63 15 11 11 21 Inventories Other Total 91 82 70 77 72 06 Prepaid Expenses Short Term 16 52 12 10 5 84 Assets Held for Sale Discontinued Operations Short Term 47 29 47 29 45 02 Total Current Assets 621 7 500 2 514 7 Non Current Assets Investments Long Term 376 8 415 4 385 3 Investment Property Net 242 3 250 9 259 7 Investment Property Accumulated Depreciation Impairment 80 64 72 11 63 30 Investment Property Gross 323 0 323 0 323 0 Investments Available for Sale Held to Maturity Long Term 134 4 164 6 125 6 Receivables Loans Long Term 0 Receivables Other Net Long Term 0 Property, Plant Equipment Net Total 910 1 917 0 970 6 Property, Plant Equipment excluding Assets Leased Out Net Total 910 1 917 0 970 6 Land Buildings Net 177 0 184 2 198 2 Land Improvements Net 23 85 23 85 23 85 Buildings Net 153 2 160 4 174 3 Plant, Machinery Equipment Net 687 2 721 4 738 4 Transportation Equipment Net 2 99 2 83 1 33 Construction in Progress Net 43 02 6 12 26 58 Property, Plant Equipment Other Net 2 84 5 33 7 48 Property, Plant Equipment Gross Total 2,149 9 2,086 6 2,071 4 Property, Plant Equipment excluding Assets Leased Out Gross 2,149 9 2,086 6 2,071 4 Land Buildings Gross 460 6 453 5 453 3 Land Improvements Gross 23 85 23 85 23 85 Buildings Gross 436 7 429 6 429 5 Plant, Machinery Equipment Gross 1,596 4 1,577 0 1,542 0 Transportation Equipment Gross 47 64 47 08 45 29 Construction in Progress Gross 43 02 6 12 26 58 Property, Plant Equipment Other Gross 49 89 49 99 49 45 Property, Plant Equipment Accumulated Depreciation Impairment Total 1,239 8 1,169 5 1,100 7 Property, Plant Equipment excluding Assets Leased Out Accumulated Depreciation Impairment Total 1,239 8 1,169 5 1,100 7 Land Buildings Accumulated Depreciation Impairment 283 5 269 3 255 2 Land Improvements Accumulated Depreciation Impairment 0 0 0 Buildings Accumulated Depreciation Impairment 283 5 269 3 255 2 Plant, Machinery Equipment Accumulated Depreciation Impairment 909 2 855 6 803 6 Transportation Equipment Accumulated Depreciation Impairment 44 66 44 25 43 96 Construction in Progress Accumulated Depreciation Impairment 0 0 0 Property, Plant Equipment Other Accumulated Depreciation Impairment 47 05 44 66 41 98 Total Non Current Assets 1,286 9 1,332 4 1,355 9 Total Assets Total Assets 1,908 6 1,832 6 1,870 7 Current Liabilities Trade Accounts Payable Accruals Short Term 174 1 91 40 67 09 Trade Accounts Trade Notes Payable Short Term 120 5 53 31 38 87 Accrued Expenses Short Term 53 60 38 09 28 22 Short Term Debt Current Portion of Long Term Debt 320 5 266 0 241 8 Short Term Debt Notes Payable 271 5 207 3 183 1 Current Portion of Long Term Debt including Capitalized Leases 48 94 58 76 58 76 Current Portion of Long Term Debt excluding Capitalized Leases 48 94 58 76 58 76 Dividends Distributions Payable 13 04 13 36 14 19 Other Current Liabilities Total 1 10 1 64 16 21 Other Current Liabilities 1 10 1 64 16 21 Total Current Liabilities 508 8 372 4 339 3 Non Current Liabilities Debt Long Term Total 94 93 113 9 183 3 Long Term Debt excluding Capitalized Leases 94 93 113 9 183 3 Debt Non Convertible Long Term 94 93 113 9 183 3 Other Non Current Liabilities Total 31 10 27 96 27 45 Provisions Long Term 31 10 27 96 27 45 Provisions Other Long Term 31 10 27 96 27 45 Total Non Current Liabilities 126 0 141 8 210 8 Total Liabilities Total Liabilities 634 8 514 3 550 1 Shareholders' Equity Shareholders' Equity Attributable to Parent Shareholders Total 1,273 8 1,318 4 1,320 6 Common Equity Attributable to Parent Shareholders 1,273 8 1,318 4 1,320 6 Common Equity Contributed 608 3 608 3 608 3 Common Stock Issued Paid 608 3 608 3 608 3 Equity Non Contributed Reserves Retained Earnings 665 5 710 1 712 4 Retained Earnings Total 436 2 465 0 498 3 Comprehensive Income Accumulated Total 2 93 18 76 12 31 Investments Unrealized Gain Loss 2 93 18 76 12 31 Other Reserves Equity Total 226 4 226 4 226 4 Common Equity Total 1,273 8 1,318 4 1,320 6 Total Shareholders' Equity Total Shareholders' Equity including Minority Interest Hybrid Debt 1,273 8 1,318 4 1,320 6 Total Liabilities Shareholders' Equity Total Liabilities Equity 1,908 6 1,832 6 1,870 7 Share Per Share Common Common Shares Issued Total 608 3 608 3 608 3 Common Shares Outstanding Total 608 3 608 3 608 3 Common Shares Treasury Total 0 0 0 Common Shares Authorized Issue Specific 608 3 608 3 608 3 Common Shares Issued Issue Specific 608 3 608 3 608 3 Common Shares Outstanding Issue Specific 608 3 608 3 608 3 Common Shares Treasury Issue Specific 0 0 0 Share Per Share Other Asset Allocation Factor Issue Specific 1 00 1 00 1 00 Right of Use Liabilities Debt including Finance and Operating Lease Liabilities 415 4 379 9 425 1 Long Term Short Term Investments Total 406 9 449 1 407 9 Loans Receivables Total 223 8 173 3 177 9 Accounts Notes Receivable Trade Gross Total 227 5 174 9 178 5 Assets Held for Sale Discontinued Operations Long Term Short Term 47 29 47 29 45 02 Dividends Payable 13 04 13 36 14 19 Payables Accrued Expenses 174 1 91 40 67 09 Trade Account Payables Total 120 5 53 31 38 87 Accrued Expenses 53 60 38 09 28 22 Debt Related Net Debt 372 2 332 4 375 8 Debt Total 415 4 379 9 425 1 Other Accruals Short Term 99 85 114 0 148 8 Asset Accruals 1,895 5 1,818 8 1,844 0 Cash Cash Equivalents Total 13 09 13 80 26 64 Cash Short Term Investments Total 43 20 47 46 49 29 Debt including Preferred Equity Minority Interest Total 415 4 379 9 425 1 Investments Permanent 376 8 415 4 385 3 Net Book Capital 1,646 0 1,650 8 1,696 4 Net Operating Assets 1,646 0 1,650 8 1,696 4 Provisions Total 31 10 27 96 27 45 Shareholders Equity Common 1,273 8 1,318 4 1,320 6 Tangible Total Equity 1,273 8 1,318 4 1,320 6 Tangible Book Value 1,273 8 1,318 4 1,320 6 Total Book Capital 1,689 2 1,698 3 1,745 7 Total Capital 1,689 2 1,698 3 1,745 7 Total Long Term Capital 1,399 8 1,460 2 1,531 4 Total Fixed Assets Net 1,286 9 1,332 4 1,355 9 Working Capital 112 9 127 8 175 4 Working Capital Non Cash 69 74 80 31 126 2 Working Capital excluding Other Current Assets Liabilities 114 0 129 4 191 7 Book Value excluding Other Equity 1,047 4 1,092 0 1,094 2 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

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Make sure you carefully apply the theory and make reasonable choices for all the variables included in the analysis.-calculate OCF for 3 years of the

Make sure you carefully apply the theory and make reasonable choices for all the variables included in the analysis.-calculate OCF for 3 years of the company-Please provide all calculation by exel if its possible

Company Fundamentals - Income Statement
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
Income Statement - Standardized (Currency: UAE Dirham)
Field Name	30-12-2022	30-12-2021	30-12-2020
Revenues
Revenue from Goods & Services	635.5	493.9	431.6
Sales of Goods & Services - Net - Unclassified	635.5	493.9	431.6
Revenue from Business Activities - Total	635.5	493.9	431.6
Operating Expenses
Cost of Operating Revenue	637.0	501.2	437.0
Cost of Revenues - Total	637.0	501.2	437.0
Depreciation in Cost of Revenues	67.61	65.90	65.18
Cost of Revenues - Other - Total	569.4	435.3	371.8
Gross Profit - Industrials/Property - Total	-1.55	-7.27	-5.36
Selling, General & Administrative Expenses - Total	28.54	27.67	24.61
Selling, General & Administrative Expenses - Unclassified	7.82	6.74	6.15
Depreciation in Selling, General & Administrative Expenses	3.45	3.88	4.12
Selling, General & Administrative Expenses - Other - Total	17.27	17.06	14.34
Operating Expenses - Total	665.5	528.8	461.6
Operating Profit
Operating Profit before Non-Recurring Income/Expense	-30.08	-34.94	-29.97
Non-Operating Expenses
Financing Income/(Expense) - Net - Total	-12.84	-1.85	-11.28
Interest Expense - Net of (Interest Income)	16.77	10.39	15.86
Interest Expense - Net of Capitalized Interest	16.77	10.39	15.86
Non-Interest Financial Income/(Expense) - Total	3.93	8.54	4.58
Dividend & Investment Income	5.78	8.74	5.34
Sale of Investments Held for Sale, Maturity & Trading - Gain/(Loss)	-1.85	-0.20	-0.77
Sale of Tangible & Intangible Fixed Assets - Gain/(Loss)		0	-8.46
Other Non-Operating Income/(Expense) - Total	2.24	-1.97	-6.45
Non-Operating Rental Income	0.76	-2.79	-7.74
Normalized Pre-tax Profit	-40.68	-38.77	-56.16
Non-Recurring Income/Expense
Non-Recurring Income/(Expense) - Total	1.08	4.97	-14.47
Impairment - Financial Investments		0	11.33
Fair Value Adjustments - Financial Investments	1.08	4.97	-3.15
Pre-Tax Income
Income before Taxes	-39.61	-33.80	-70.64
Net Income After Tax
Net Income after Tax	-39.61	-33.80	-70.64
After Tax Income/Expense
Income before Discontinued Operations & Extraordinary Items	-39.61	-33.80	-70.64
Net Income before Minority Interest	-39.61	-33.80	-70.64
Net Income after Minority Interest	-39.61	-33.80	-70.64
Net Income
Income Available to Common Shares	-39.61	-33.80	-70.64
Other Comprehensive Income
Other Comprehensive Income - Starting Line	-39.61	-33.80	-70.64
Other Comprehensive Income - Unrealized Investment Gain/(Loss)	-5.11	30.10	-22.54
Other Comprehensive Income - Hedging Gain/(Loss)	0.11	1.47	-2.05
Other Comprehensive Income - Net of Tax - Total	-5.00	31.57	-24.60
Comprehensive Income before Minority Interest - Total	-44.60	-2.23	-95.23
Comprehensive Income - Attributable to Parent Company Equity Holders - Total	-44.60	-2.23	-95.23
Share/Per Share - Basic
Net Income - Basic - including Extraordinary Items Applicable to Common - Total	-39.61	-33.80	-70.64
Income available to Common excluding Extraordinary Items	-39.61	-33.80	-70.64
Shares used to calculate Basic EPS - Total	608.3	608.3	608.3
EPS - Basic - including Extraordinary Items Applicable to Common - Total	-0.07	-0.06	-0.12
EPS - Basic - excluding Extraordinary Items Applicable to Common - Total	-0.07	-0.06	-0.12
EPS - Basic - excluding Extraordinary Items - Normalized - Total	-0.07	-0.06	-0.09
Allocated Net Income including Extraordinary Items Applicable to Common - Issue Specific	-39.61	-33.80	-70.64
Earnings Allocation Factor - Basic - Issue Specific	1.00	1.00	1.00
Shares used to calculate Basic EPS - Issue Specific	608.3	608.3	608.3
EPS - Basic - including Extraordinary Items Applicable to Common - Issue Specific	-0.07	-0.06	-0.12
EPS - Basic - excluding Extraordinary Items Applicable to Common - Issue Specific	-0.07	-0.06	-0.12
EPS - Basic - excluding Extraordinary Items - Normalized - Issue Specific	-0.07	-0.06	-0.09
EPS - Basic from Discontinued Operations & Extraordinary Items	0	0	0
Comprehensive Earnings Per Share - Basic - Issue Specific	-0.07	0	-0.16
Share/Per Share - Diluted
Net Income - Diluted - including Extraordinary Items Applicable to Common - Total	-39.61	-33.80	-70.64
Diluted Income available to Common excluding Extraordinary Items	-39.61	-33.80	-70.64
Shares used to calculate Diluted EPS - Total	608.3	608.3	608.3
EPS - Diluted - including Extraordinary Items Applicable to Common - Total	-0.07	-0.06	-0.12
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Total	-0.07	-0.06	-0.12
EPS - Diluted - excluding Extraordinary Items - Normalized - Total	-0.07	-0.06	-0.09
Allocated Diluted Net Income including Extraordinary Items Applicable to Common - Issue Specific	-39.61	-33.80	-70.64
Earnings Allocation Factor - Diluted - Issue Specific	1.00	1.00	1.00
Shares used to calculate Diluted EPS - Issue Specific	608.3	608.3	608.3
EPS - Diluted - including Extraordinary Items Applicable to Common - Issue Specific	-0.07	-0.06	-0.12
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Issue Specific	-0.07	-0.06	-0.12
EPS - Diluted - excluding Extraordinary Items - Normalized - Issue Specific	-0.07	-0.06	-0.09
EPS - Diluted from Discontinued Operations & Extraordinary Items	0	0	0
Comprehensive Earnings Per Share - Diluted - Issue Specific	-0.07	0	-0.16
Share/Per Share - Dividends
DPS - Common - Gross - Issue - By Announcement Date	0	0	0
DPS - Common - Net - Issue - By Announcement Date	0	0	0
EBIT/EBITDA & related
Earnings before Interest & Taxes (EBIT)	-30.08	-34.94	-29.97
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA)	40.98	34.83	39.33
Depreciation/Amortization - Income Statement
Depreciation - Investment Property - Supplemental	8.52	8.82	8.79
Depreciation & Amortization - Supplemental	71.06	69.78	69.30
Depreciation Expense - Total - Supplemental	71.06	69.78	69.30
Depreciation/Amortization - Total
Depreciation, Depletion & Amortization - Total	71.06	69.78	69.30
Depreciation - Total	71.06	69.78	69.30
Normalized
Normalized after Tax Profit	-40.68	-38.77	-56.16
Normalized Net Income from Continuing Operations	-40.68	-38.77	-56.16
Normalized Net Income - Bottom Line	-40.68	-38.77	-56.16
Earnings before Interest & Taxes (EBIT) - Normalized	-23.92	-28.38	-40.30
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) - Normalized	47.14	41.40	28.99
Other
Cost of Revenue including Operation & Maintenance (Utility) - Total	637.0	501.2	437.0
Cost of Revenues excluding Depreciation	569.4	435.3	371.8
Interest Expense	16.77	10.39	15.86
Operating Expenses	665.5	528.8	461.6
Selling, General & Administrative Expenses excluding Research & Development Expenses	28.54	27.67	24.61

Company Fundamentals - Balance Sheet
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
Balance Sheet - Standardized (Currency: UAE Dirham)
Field Name	30-12-2022	30-12-2021	30-12-2020
Current Assets
Cash & Short-Term Investments	43.20	47.46	49.29
Cash & Cash Equivalents	13.09	13.80	26.64
Short-Term Investments - Total	30.11	33.66	22.65
Loans & Receivables - Net - Short-Term	223.8	173.3	177.9
Trade Accounts & Trade Notes Receivable - Net	221.3	168.7	172.3
Trade Accounts & Trade Notes Receivable - Gross	227.5	174.9	178.5
Provision - Trade Accounts & Trade Notes Receivable	6.23	6.23	6.24
Receivables - Other - Total	2.51	4.65	5.63
Inventories - Total	290.9	220.0	236.7
Inventories - Raw Materials	101.9	76.20	94.36
Inventories - Work in Progress	80.60	57.92	59.07
Inventories - Finished Goods	16.63	15.11	11.21
Inventories - Other - Total	91.82	70.77	72.06
Prepaid Expenses - Short-Term	16.52	12.10	5.84
Assets Held for Sale/Discontinued Operations - Short-Term	47.29	47.29	45.02
Total Current Assets	621.7	500.2	514.7
Non-Current Assets
Investments - Long-Term	376.8	415.4	385.3
Investment Property - Net	242.3	250.9	259.7
Investment Property - Accumulated Depreciation & Impairment	80.64	72.11	63.30
Investment Property - Gross	323.0	323.0	323.0
Investments - Available for Sale/Held to Maturity - Long-Term	134.4	164.6	125.6
Receivables & Loans - Long-Term			0
Receivables - Other - Net - Long-Term			0
Property, Plant & Equipment - Net - Total	910.1	917.0	970.6
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total	910.1	917.0	970.6
Land & Buildings - Net	177.0	184.2	198.2
Land/Improvements - Net	23.85	23.85	23.85
Buildings - Net	153.2	160.4	174.3
Plant, Machinery & Equipment - Net	687.2	721.4	738.4
Transportation Equipment - Net	2.99	2.83	1.33
Construction in Progress - Net	43.02	6.12	26.58
Property, Plant & Equipment - Other - Net	2.84	5.33	7.48
Property, Plant & Equipment - Gross - Total	2,149.9	2,086.6	2,071.4
Property, Plant & Equipment - excluding Assets Leased Out - Gross	2,149.9	2,086.6	2,071.4
Land & Buildings - Gross	460.6	453.5	453.3
Land/Improvements - Gross	23.85	23.85	23.85
Buildings - Gross	436.7	429.6	429.5
Plant, Machinery & Equipment - Gross	1,596.4	1,577.0	1,542.0
Transportation Equipment - Gross	47.64	47.08	45.29
Construction in Progress - Gross	43.02	6.12	26.58
Property, Plant & Equipment - Other - Gross	49.89	49.99	49.45
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total	1,239.8	1,169.5	1,100.7
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total	1,239.8	1,169.5	1,100.7
Land & Buildings - Accumulated Depreciation & Impairment	283.5	269.3	255.2
Land/Improvements - Accumulated Depreciation & Impairment	0	0	0
Buildings - Accumulated Depreciation & Impairment	283.5	269.3	255.2
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment	909.2	855.6	803.6
Transportation Equipment - Accumulated Depreciation & Impairment	44.66	44.25	43.96
Construction in Progress - Accumulated Depreciation & Impairment	0	0	0
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment	47.05	44.66	41.98
Total Non-Current Assets	1,286.9	1,332.4	1,355.9
Total Assets
Total Assets	1,908.6	1,832.6	1,870.7
Current Liabilities
Trade Accounts Payable & Accruals - Short-Term	174.1	91.40	67.09
Trade Accounts & Trade Notes Payable - Short-Term	120.5	53.31	38.87
Accrued Expenses - Short-Term	53.60	38.09	28.22
Short-Term Debt & Current Portion of Long-Term Debt	320.5	266.0	241.8
Short-Term Debt & Notes Payable	271.5	207.3	183.1
Current Portion of Long-Term Debt including Capitalized Leases	48.94	58.76	58.76
Current Portion of Long-Term Debt excluding Capitalized Leases	48.94	58.76	58.76
Dividends/Distributions Payable	13.04	13.36	14.19
Other Current Liabilities - Total	1.10	1.64	16.21
Other Current Liabilities	1.10	1.64	16.21
Total Current Liabilities	508.8	372.4	339.3
Non-Current Liabilities
Debt - Long-Term - Total	94.93	113.9	183.3
Long-Term Debt excluding Capitalized Leases	94.93	113.9	183.3
Debt - Non-Convertible - Long-Term	94.93	113.9	183.3
Other Non-Current Liabilities - Total	31.10	27.96	27.45
Provisions - Long-Term	31.10	27.96	27.45
Provisions - Other - Long-Term	31.10	27.96	27.45
Total Non-Current Liabilities	126.0	141.8	210.8
Total Liabilities
Total Liabilities	634.8	514.3	550.1
Shareholders' Equity
Shareholders' Equity - Attributable to Parent Shareholders - Total	1,273.8	1,318.4	1,320.6
Common Equity Attributable to Parent Shareholders	1,273.8	1,318.4	1,320.6
Common Equity - Contributed	608.3	608.3	608.3
Common Stock - Issued & Paid	608.3	608.3	608.3
Equity - Non-Contributed - Reserves & Retained Earnings	665.5	710.1	712.4
Retained Earnings - Total	436.2	465.0	498.3
Comprehensive Income - Accumulated - Total	2.93	18.76	-12.31
Investments - Unrealized Gain/Loss	2.93	18.76	-12.31
Other Reserves/Equity - Total	226.4	226.4	226.4
Common Equity - Total	1,273.8	1,318.4	1,320.6
Total Shareholders' Equity
Total Shareholders' Equity - including Minority Interest & Hybrid Debt	1,273.8	1,318.4	1,320.6
Total Liabilities & Shareholders' Equity
Total Liabilities & Equity	1,908.6	1,832.6	1,870.7
Share/Per Share - Common
Common Shares - Issued - Total	608.3	608.3	608.3
Common Shares - Outstanding - Total	608.3	608.3	608.3
Common Shares - Treasury - Total	0	0	0
Common Shares - Authorized - Issue Specific	608.3	608.3	608.3
Common Shares - Issued - Issue Specific	608.3	608.3	608.3
Common Shares - Outstanding - Issue Specific	608.3	608.3	608.3
Common Shares - Treasury - Issue Specific	0	0	0
Share/Per Share - Other
Asset Allocation Factor - Issue Specific	1.00	1.00	1.00
Right of Use Liabilities
Debt including Finance and Operating Lease Liabilities	415.4	379.9	425.1
Long-Term & Short-Term
Investments - Total	406.9	449.1	407.9
Loans & Receivables - Total	223.8	173.3	177.9
Accounts & Notes Receivable - Trade - Gross - Total	227.5	174.9	178.5
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term	47.29	47.29	45.02
Dividends Payable	13.04	13.36	14.19
Payables & Accrued Expenses	174.1	91.40	67.09
Trade Account Payables - Total	120.5	53.31	38.87
Accrued Expenses	53.60	38.09	28.22
Debt Related
Net Debt	372.2	332.4	375.8
Debt - Total	415.4	379.9	425.1
Other
Accruals - Short-Term	99.85	114.0	148.8
Asset Accruals	1,895.5	1,818.8	1,844.0
Cash & Cash Equivalents - Total	13.09	13.80	26.64
Cash & Short Term Investments - Total	43.20	47.46	49.29
Debt - including Preferred Equity & Minority Interest - Total	415.4	379.9	425.1
Investments - Permanent	376.8	415.4	385.3
Net Book Capital	1,646.0	1,650.8	1,696.4
Net Operating Assets	1,646.0	1,650.8	1,696.4
Provisions - Total	31.10	27.96	27.45
Shareholders Equity - Common	1,273.8	1,318.4	1,320.6
Tangible Total Equity	1,273.8	1,318.4	1,320.6
Tangible Book Value	1,273.8	1,318.4	1,320.6
Total Book Capital	1,689.2	1,698.3	1,745.7
Total Capital	1,689.2	1,698.3	1,745.7
Total Long Term Capital	1,399.8	1,460.2	1,531.4
Total Fixed Assets - Net	1,286.9	1,332.4	1,355.9
Working Capital	112.9	127.8	175.4
Working Capital - Non-Cash	69.74	80.31	126.2
Working Capital excluding Other Current Assets & Liabilities	114.0	129.4	191.7
Book Value excluding Other Equity	1,047.4	1,092.0	1,094.2

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