Quálitas Compañía de Seguros S.A. (BVL:QUALSGC1)

BVL:QUALSGC1 Cash Flow Statement

Financials in millions PEN. 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	-3.74	0.03	-7.45	-5.51	3.12	4.94
Depreciation & Amortization	2.23	1.26	1.13	1.03	0.94	0.83
Gain (Loss) on Sale of Investments	0.41	-	-	-	-	-
Change in Accounts Receivable	-28.45	-31.21	-10.12	-1.8	-18.99	4.39
Reinsurance Recoverable	0.07	0.17	-0.2	-0.08	0.01	0.93
Change in Income Taxes	0.65	0.6	0.27	-0.29	-0.18	-1.14
Change in Insurance Reserves / Liabilities	4.93	0.64	3.02	8.35	19.91	-2.66
Change in Other Net Operating Assets	12.49	12.71	-6.13	-4.69	4.12	10
Other Operating Activities	8.76	10.71	7.95	6.26	-0.69	-0.39
Operating Cash Flow	-2.58	-5.99	-10.83	3.45	8.37	16.71
Operating Cash Flow Growth	-	-	-	-58.78%	-49.88%	185.86%
Capital Expenditures	-22.91	-2.38	-0.37	-0.34	-0.42	-1.08
Sale of Property, Plant & Equipment	0.17	0.11	0.1	0.05	0	0.16
Purchase / Sale of Intangible Assets	-0.04	0.49	-0.45	-0.17	-0.08	-0.51
Investment in Securities	-28.29	-8.97	-27.74	-6.39	-0.67	-0.29
Other Investing Activities	-0.93	-	-	0	-	-
Investing Cash Flow	-52	-10.75	-28.47	-6.84	-1.16	-1.72
Short-Term Debt Issued	-	-	-	-	3.29	-
Total Debt Issued	-	-	-	-	3.29	-
Total Debt Repaid	-	-	-	-3.29	-	-
Net Debt Issued (Repaid)	-	-	-	-3.29	3.29	-
Issuance of Common Stock	33.28	9.38	9.13	19.1	-	4.32
Financing Cash Flow	33.28	9.38	9.13	15.81	3.29	4.32
Net Cash Flow	-21.3	-7.37	-30.16	12.42	10.5	19.3
Free Cash Flow	-25.49	-8.37	-11.2	3.11	7.95	15.63
Free Cash Flow Growth	-	-	-	-60.89%	-49.10%	829.52%
Free Cash Flow Margin	-23.54%	-8.55%	-14.06%	4.26%	13.41%	40.32%
Free Cash Flow Per Share	-0.09	-0.03	-0.04	0.01	0.03	0.07
Levered Free Cash Flow	-70.51	-28.96	-24.05	-5.52	-4.33	6.15
Unlevered Free Cash Flow	-70.25	-28.96	-24.05	-5.52	-4.33	6.15
Change in Net Working Capital	46.04	27.04	17.59	1.39	7.03	-2.67

Updated Jan 28, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.