Agrani Insurance PLC. Cash Flow Statement

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

Millions BDT. 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	-22.39	85.22	54.43	98	30.49
Depreciation & Amortization	-	-	-	-	9.26
Gain (Loss) on Sale of Assets	-	-	-	-	-0.99
Gain (Loss) on Sale of Investments	-	-	-	-	-8.96
Change in Unearned Revenue	-	-	-	-	-3.11
Change in Insurance Reserves / Liabilities	-	-	-	-	14.89
Change in Other Net Operating Assets	-	-	-	-	3.19
Other Operating Activities	56.98	-65.66	-48.93	-80.97	1.18
Operating Cash Flow	34.59	19.56	5.5	17.03	43.65
Operating Cash Flow Growth	76.85%	255.31%	-67.68%	-60.98%	-37.94%
Capital Expenditures	-1.65	-0.88	-3.25	-8.66	-2.04
Sale of Property, Plant & Equipment	1.28	-	1.42	2.06	2.56
Cash Acquisitions	-	-	-	-35.5	-
Investment in Securities	-30.12	20.44	-0.61	-55.8	16.88
Other Investing Activities	24.87	-26.55	6.16	-2.29	-26.77
Investing Cash Flow	-5.62	-7	3.72	-100.2	-9.37
Short-Term Debt Issued	-	-	6.83	55.71	-
Total Debt Issued	-	-	6.83	55.71	-
Total Debt Repaid	-9.54	-40.55	-1.89	-23.37	-24.3
Net Debt Issued (Repaid)	-9.54	-40.55	4.94	32.34	-24.3
Issuance of Common Stock	-	-	-	39.6	40
Common Dividends Paid	-17.83	-35.69	-25.41	-41.82	-17.32
Other Financing Activities	-4.14	-6.22	-4.9	-1.98	-
Financing Cash Flow	-31.51	-82.46	-25.37	28.14	-1.61
Miscellaneous Cash Flow Adjustments	-	-	-	-0	-
Net Cash Flow	-2.54	-69.9	-16.15	-55.02	32.67
Free Cash Flow	32.94	18.67	2.26	8.37	41.61
Free Cash Flow Growth	76.39%	727.67%	-73.06%	-79.88%	-40.05%
Free Cash Flow Margin	14.24%	5.87%	0.88%	3.09%	18.50%
Free Cash Flow Per Share	0.92	0.52	0.06	0.23	1.16
Cash Interest Paid	4.14	6.22	4.9	1.98	-
Cash Income Tax Paid	20.92	40.38	31.1	27.16	18.29
Levered Free Cash Flow	19.9	-20.06	-18.12	-11.79	72.96
Unlevered Free Cash Flow	19.9	-20.06	-18.12	-11.79	72.96
Change in Working Capital	-	-	-	-	12.68

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