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