Asia Pacific General Insurance Company Limited (DSE: ASIAPACINS)

ASIAPACINS Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	91.47	87.57	-	-	-	73.83
Depreciation & Amortization	7.59	7.87	-	-	-	9.38
Gain (Loss) on Sale of Investments	-2.06	-1.8	-	-	-	-
Change in Unearned Revenue	86.52	20.89	-	-	-	-
Change in Insurance Reserves / Liabilities	21.96	20.33	-	-	-	-
Change in Other Net Operating Assets	35.37	45.91	-	-	-	-
Other Operating Activities	-53.87	-75.47	107.47	170.04	91.45	5.77
Operating Cash Flow	186.97	105.29	107.47	170.04	91.45	88.99
Operating Cash Flow Growth	105.36%	-2.03%	-36.80%	85.95%	2.76%	-18.21%
Capital Expenditures	-0.83	-0.81	-0.88	-4.57	-2.96	-3.1
Investment in Securities	-6.13	-9.45	-114.85	94.82	-0.35	-0.55
Other Investing Activities	-240.16	-	-	-	-	-
Investing Cash Flow	-247.12	-10.26	-115.73	90.25	-3.31	-3.66
Common Dividends Paid	-9.56	-63.98	-75.48	-48.71	-42.08	-40.29
Financing Cash Flow	-9.56	-63.98	-75.48	-48.71	-42.08	-40.29
Net Cash Flow	-69.72	31.05	-83.75	211.59	46.06	45.04
Free Cash Flow	186.13	104.48	106.58	165.48	88.48	85.88
Free Cash Flow Growth	106.37%	-1.98%	-35.59%	87.01%	3.03%	-18.32%
Free Cash Flow Margin	37.51%	20.28%	24.20%	41.94%	26.70%	19.49%
Free Cash Flow Per Share	4.40	2.47	2.52	3.91	2.09	2.03
Cash Income Tax Paid	62.54	50.29	59.32	34.88	35.48	27.38
Levered Free Cash Flow	-	73.24	109.12	197.03	34.32	-5.45
Unlevered Free Cash Flow	-	73.24	109.12	197.03	34.32	-5.37
Change in Net Working Capital	-	8.7	-17.15	-94.35	33.45	75.92

Source: S&P Capital IQ. Insurance template. Financial Sources.