Janashakthi Insurance Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	3,288	3,466	4,512	4,135	1,376	876.17
Depreciation & Amortization	192.91	184.95	144.66	169.95	152.11	139.06
Other Amortization	22.36	22.36	31.44	27.09	25.68	22.48
Gain (Loss) on Sale of Assets	30.98	30.98	0.95	3.83	-3.2	7.59
Gain (Loss) on Sale of Investments	-1,559	-1,117	-821.91	-4,472	1,448	544.21
Change in Accounts Receivable	-100.9	-289.97	9.19	393.88	-873.33	198.31
Change in Insurance Reserves / Liabilities	2,570	2,464	1,487	2,503	-1,280	791.92
Change in Other Net Operating Assets	663.97	741.36	39.83	-34.81	-10.31	225.3
Other Operating Activities	-85.18	44.05	410	1,047	540.93	281.79
Operating Cash Flow	4,328	4,603	4,478	3,761	905.17	3,032
Operating Cash Flow Growth	-19.07%	2.80%	19.05%	315.56%	-70.14%	22.24%
Capital Expenditures	-239.91	-285.11	-204.57	-60.77	-35.15	-39.72
Sale of Property, Plant & Equipment	-	-	1.2	-	5.52	45.74
Purchase / Sale of Intangible Assets	-23.78	-23.78	-24.55	-30.5	-18.93	-11.59
Investment in Securities	-71.12	-328.34	348.53	-6,111	-809.7	-2,660
Other Investing Activities	0	0	0	0	-0	-
Investing Cash Flow	-334.8	-637.23	271.95	-6,118	-785.98	-2,418
Short-Term Debt Issued	-	-	-	317.59	307.13	-
Long-Term Debt Issued	-	750	3,152	2,700	-	-
Total Debt Issued	-	750	3,152	3,018	307.13	-
Total Debt Repaid	-543.72	-1,292	-4,329	-22.14	-9.77	-4.49
Net Debt Issued (Repaid)	-543.72	-541.54	-1,177	2,995	297.36	-4.49
Common Dividends Paid	-3,398	-3,398	-3,000	-600.29	-521.01	-453.05
Other Financing Activities	-176.86	-201.09	-309.41	-80.9	-11.79	-0.04
Financing Cash Flow	-4,118	-4,141	-4,487	2,314	-235.44	-457.58
Miscellaneous Cash Flow Adjustments	-	-	-0	-0	-0	0
Net Cash Flow	-125.48	-174.33	263.08	-41.95	-116.25	155.98
Free Cash Flow	4,088	4,318	4,273	3,701	870.02	2,992
Free Cash Flow Growth	-19.73%	1.05%	15.48%	325.36%	-70.92%	22.50%
Free Cash Flow Margin	28.47%	31.41%	32.22%	27.09%	13.03%	41.70%
Free Cash Flow Per Share	6.01	6.35	6.29	5.45	1.28	4.40
Cash Interest Paid	201.09	201.09	309.41	80.9	11.79	0.04
Cash Income Tax Paid	689.14	689.14	1,140	182.29	-	-
Levered Free Cash Flow	23,850	2,130	-3,556	-3,755	2,733	-682.64
Unlevered Free Cash Flow	24,003	2,293	-3,336	-3,687	2,789	-660.92
Change in Working Capital	3,133	2,915	1,536	2,862	-2,164	1,216

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