Amãna Takaful Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	284.31	480.35	-9.99	298.94	164.57
Depreciation & Amortization	126.08	129.64	102.08	103.03	63.78
Other Amortization	23.12	17.79	14.73	14.24	8.29
Gain (Loss) on Sale of Assets	-	-0.18	-0.19	-0.29	-0.17
Change in Accounts Receivable	-2,349	-512.91	-378.71	-450.81	-387.46
Change in Unearned Revenue	-75.19	261.76	841.9	386.56	245.58
Change in Insurance Reserves / Liabilities	2,931	539.24	486.85	164.76	68.28
Change in Other Net Operating Assets	550.82	444.19	57.05	906.11	383.57
Other Operating Activities	544.91	529.53	172.14	60.65	104.03
Operating Cash Flow	1,787	1,888	1,285	1,480	648.37
Operating Cash Flow Growth	-5.35%	46.87%	-13.16%	128.29%	70.41%
Capital Expenditures	-97.21	-94.06	-75.69	-23.45	-30.98
Sale of Property, Plant & Equipment	-	0.18	0.19	0.29	0.32
Purchase / Sale of Intangible Assets	-	-93.19	-44.93	-9.81	-15.12
Cash Acquisitions	-	-360.2	-	-	-
Investment in Securities	-1,904	-368.52	7.94	-564.7	-510.59
Investing Cash Flow	-2,001	-915.79	-112.5	-549.08	-556.37
Short-Term Debt Issued	90	100	-	-	-
Long-Term Debt Issued	200	-	-	-	300
Total Debt Issued	290	100	-	-	300
Total Debt Repaid	-121.31	-204.18	-177.24	-162.4	-176.03
Net Debt Issued (Repaid)	168.69	-104.18	-177.24	-162.4	123.97
Issuance of Common Stock	-	-	106.34	-	-
Common Dividends Paid	-20.74	-70.2	-124.95	-113.19	-54.78
Other Financing Activities	-	69.71	-	-	-
Financing Cash Flow	147.95	-104.67	-195.86	-275.58	69.19
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	-66.04	867.46	977.06	655.48	161.19
Free Cash Flow	1,690	1,794	1,210	1,457	617.38
Free Cash Flow Growth	-5.80%	48.29%	-16.95%	135.95%	65.81%
Free Cash Flow Margin	15.13%	16.29%	13.61%	21.44%	14.48%
Free Cash Flow Per Share	6.85	7.27	5.94	5.91	3.43
Cash Interest Paid	101.83	92.86	62.61	78.22	55.9
Cash Income Tax Paid	244.93	166.4	68.6	60.52	46.79
Levered Free Cash Flow	1,558	872.62	674.71	576.12	351.4
Unlevered Free Cash Flow	1,622	929.25	707.77	620.48	382.19
Change in Working Capital	1,057	732.29	1,007	1,007	309.97

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