BVL:VIVSEGC1 Cash Flow Statement

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	114.57	95.63	-15.28	-6.55	-19.46	-16.44
Depreciation & Amortization	-6.17	0.67	0.86	0.87	0.85	0.46
Gain (Loss) on Sale of Investments	-8.17	1.14	-3.41	1.45	8.28	-3.2
Change in Accounts Receivable	-33.04	-46.84	0.12	0.06	0.29	-0.04
Reinsurance Recoverable	4.15	6.5	8.55	9.04	0.86	86.9
Change in Income Taxes	-5.93	-3.3	1.79	3.82	-4.24	6.35
Change in Insurance Reserves / Liabilities	177	101.33	-10.77	-23.39	-13.26	-13.94
Change in Other Net Operating Assets	-14.14	1.95	2.14	-0.94	1.66	0.22
Other Operating Activities	232.12	189.42	130.03	155.72	120.97	84.3
Operating Cash Flow	456.11	340.28	105.61	131.36	95.18	56.02
Operating Cash Flow Growth	81.27%	222.20%	-19.60%	38.01%	69.91%	495.43%
Capital Expenditures	-0.46	-0.89	-0.32	-0.12	-0.09	-0.06
Purchase / Sale of Intangible Assets	-0.45	-0.64	-0.7	-0.94	-0.9	-0.26
Investment in Securities	-395.8	-352.49	-114	-143.38	-117.09	-57.91
Investing Cash Flow	-396.71	-354.02	-115.02	-144.45	-118.08	-58.22
Issuance of Common Stock	1.88	24.32	32.05	18.22	19.54	-
Financing Cash Flow	2.93	24.32	32.05	18.22	19.54	-
Net Cash Flow	62.33	10.58	22.64	5.13	-3.36	-2.21
Free Cash Flow	455.65	339.4	105.29	131.23	95.1	55.96
Free Cash Flow Growth	81.74%	222.35%	-19.77%	38.00%	69.94%	555.86%
Free Cash Flow Margin	84.65%	97.90%	289.13%	403.73%	538.97%	568.33%
Free Cash Flow Per Share	2.73	2.18	0.87	1.27	1.20	0.79
Levered Free Cash Flow	184.75	106.84	-28.43	-23.71	-34.43	-21.97
Unlevered Free Cash Flow	184.75	106.84	-28.43	-23.71	-34.43	-21.97
Change in Working Capital	123.77	53.43	-6.59	-20.13	-15.46	-9.1

Source: S&P Global Market Intelligence. Insurance template. Financial Sources.