Amãna Takaful Life PLC (COSE:ATLL.N0000)

Amãna Takaful Life Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	0.17	4.58	50.32	54.09	9.56	-34.71
Depreciation & Amortization	31.12	17.27	15.85	15.49	13.36	12.52
Other Amortization	1.62	1.5	1.54	1.45	1.31	1.3
Gain (Loss) on Sale of Investments	-34.93	-34.93	-12.1	-	-	-
Change in Accounts Receivable	-146.9	-227.65	-265.56	-5.37	3.11	-6.67
Change in Unearned Revenue	2.48	0.56	0.51	-2.72	2.84	0.64
Change in Insurance Reserves / Liabilities	611.83	564.64	445.85	285.95	184.03	140.19
Change in Other Net Operating Assets	55.44	37.88	19.34	96.59	35.32	33.26
Other Operating Activities	1.64	1.86	0.04	-3.81	1.54	3.11
Operating Cash Flow	397.38	365.72	255.79	419.84	240.29	117.05
Operating Cash Flow Growth	7.90%	42.97%	-39.07%	74.72%	105.30%	775.45%
Capital Expenditures	-77.12	-25.03	-6.55	-4.79	-4.65	-2.21
Sale of Property, Plant & Equipment	-	-	-	-	0.28	-
Purchase / Sale of Intangible Assets	-0.31	-0.31	-0.14	-4.48	-	-
Investment in Securities	-245.89	-269.23	-14.03	-563.64	-196	-241.21
Other Investing Activities	6.71	4.4	3.14	5.1	7.08	5.33
Investing Cash Flow	-316.62	-290.17	-17.57	-567.81	-193.3	-238.1
Total Debt Repaid	-16.99	-11.46	-9.57	-27.33	-7.79	-6.5
Net Debt Issued (Repaid)	-16.99	-11.46	-9.57	-27.33	-7.79	-6.5
Financing Cash Flow	-16.99	-11.46	-9.57	-27.33	-7.79	-6.5
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-0	-0
Net Cash Flow	63.78	64.08	228.65	-175.3	39.21	-127.55
Free Cash Flow	320.26	340.69	249.24	415.06	235.64	114.83
Free Cash Flow Growth	-12.16%	36.69%	-39.95%	76.14%	105.20%	1379.35%
Free Cash Flow Margin	14.62%	18.14%	14.15%	28.65%	20.60%	11.12%
Free Cash Flow Per Share	6.41	6.81	4.99	8.30	4.71	2.30
Cash Interest Paid	8.23	8.65	9	9.25	9.29	8.2
Levered Free Cash Flow	-	-178.34	1.89	-4.36	-62.1	-4.93
Unlevered Free Cash Flow	-	-172.93	7.51	1.42	-56.29	0.2
Change in Working Capital	522.85	375.43	200.15	374.44	225.29	167.42

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