Agrani Insurance PLC. Cash Flow Statement

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

Millions BDT. 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	-14.51	85.22	54.43	98	30.49	64.85
Depreciation & Amortization	-	-	-	-	9.26	12.99
Gain (Loss) on Sale of Assets	-	-	-	-	-0.99	-1.3
Gain (Loss) on Sale of Investments	-	-	-	-	-8.96	-0.5
Change in Unearned Revenue	-	-	-	-	-3.11	-3.18
Change in Insurance Reserves / Liabilities	-	-	-	-	14.89	-4.12
Change in Other Net Operating Assets	-	-	-	-	3.19	34.92
Other Operating Activities	39.33	-65.66	-48.93	-80.97	1.18	-35.37
Operating Cash Flow	24.82	19.56	5.5	17.03	43.65	70.34
Operating Cash Flow Growth	-	255.31%	-67.68%	-60.98%	-37.94%	-
Capital Expenditures	-0.7	-0.88	-3.25	-8.66	-2.04	-0.92
Sale of Property, Plant & Equipment	1.12	-	1.42	2.06	2.56	4.42
Cash Acquisitions	-	-	-	-35.5	-	-
Investment in Securities	22.79	20.44	-0.61	-55.8	16.88	-2.72
Other Investing Activities	0.17	-26.55	6.16	-2.29	-26.77	2.64
Investing Cash Flow	23.39	-7	3.72	-100.2	-9.37	3.43
Short-Term Debt Issued	-	-	6.83	55.71	-	-
Total Debt Issued	-	-	6.83	55.71	-	-
Total Debt Repaid	-40.82	-40.55	-1.89	-23.37	-24.3	-29.36
Net Debt Issued (Repaid)	-40.82	-40.55	4.94	32.34	-24.3	-29.36
Issuance of Common Stock	-	-	-	39.6	40	-
Common Dividends Paid	-17.83	-35.69	-25.41	-41.82	-17.32	-26.47
Other Financing Activities	-4.45	-6.22	-4.9	-1.98	-	-
Financing Cash Flow	-63.09	-82.46	-25.37	28.14	-1.61	-55.83
Miscellaneous Cash Flow Adjustments	-	-	-	-0	-	-
Net Cash Flow	-14.89	-69.9	-16.15	-55.02	32.67	17.94
Free Cash Flow	24.12	18.67	2.26	8.37	41.61	69.42
Free Cash Flow Growth	-	727.67%	-73.06%	-79.88%	-40.05%	-
Free Cash Flow Margin	10.05%	6.24%	0.88%	3.09%	18.50%	24.96%
Free Cash Flow Per Share	0.67	0.52	0.06	0.23	1.16	1.93
Cash Interest Paid	4.45	6.22	4.9	1.98	-	-
Cash Income Tax Paid	21.08	40.38	31.1	27.16	18.29	15.81
Levered Free Cash Flow	-14.55	-31.74	-18.12	-11.79	72.96	63.49
Unlevered Free Cash Flow	-14.55	-31.74	-18.12	-11.79	72.96	63.49
Change in Working Capital	-	-	-	-	12.68	29.65

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.