Helios Underwriting plc (AIM:HUW)

Helios Underwriting Cash Flow Statement

Financials in millions GBP. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	23.96	18.58	38.54	-2.1	-0.43	0.3
Gain (Loss) on Sale of Assets	-	-	-	-0.26	-0.01	-1.78
Gain (Loss) on Sale of Investments	-32.95	-36.03	-50.78	-	-	-
Change in Insurance Reserves / Liabilities	-	-	-	92.26	18.29	-0.65
Change in Other Net Operating Assets	36.6	11.25	5.91	-45.48	-1.32	-0.51
Other Operating Activities	-5.13	2.53	-1.3	-4.09	-3.67	-3.01
Operating Cash Flow	22.46	-3.68	-7.63	-27.04	-18.59	-13.42
Purchase / Sale of Intangible Assets	-	-	-	4.68	-1.18	1.59
Cash Acquisitions	-	-	-	-4.78	-13.26	-0.36
Other Investing Activities	-	-	-	2.87	1.57	1.47
Investing Cash Flow	-	-	-	2.76	-12.86	2.7
Long-Term Debt Issued	-	-	59.06	15	-	2
Total Debt Repaid	-0.2	-0.2	-15	-	-4	-
Net Debt Issued (Repaid)	-0.2	-0.2	44.06	15	-4	2
Issuance of Common Stock	-	-	0.35	12.78	53.6	11.19
Repurchases of Common Stock	-3.72	-4.53	-3.21	-	-	-0.02
Common Dividends Paid	-4.42	-4.42	-2.32	-2.03	-2.02	-
Other Financing Activities	1.17	1.17	-	-0.8	-	-
Financing Cash Flow	-7.17	-7.98	38.88	24.95	47.58	13.17
Net Cash Flow	15.29	-11.66	31.25	0.68	16.13	2.46
Cash Interest Paid	-	-	-	0.8	-	-
Cash Income Tax Paid	-	-	-	0.17	0.68	0.31
Levered Free Cash Flow	60.28	23.86	181.65	-67.77	-63.29	-25.67
Unlevered Free Cash Flow	63.87	27.65	182.73	-67.21	-63.25	-25.67
Change in Working Capital	36.6	11.25	5.91	-19.37	-14.47	-8.93

Updated Sep 27, 2024. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.