Bangladesh National Insurance Company Limited (DSE:BNICL)

DSE:BNICL Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	275.39	185.34	178.79	176.78	143.03	110.08
Depreciation & Amortization	47.3	41.55	38.43	28.97	14.84	8.02
Gain (Loss) on Sale of Assets	-0.19	-0.19	-0.14	-6.01	-0.3	-
Change in Unearned Revenue	17.99	43.75	29.03	25.31	-	-
Change in Income Taxes	-66.06	-58.17	-54.75	-47.34	-25.35	-39.25
Change in Insurance Reserves / Liabilities	205.57	205.57	-38.27	83.51	2.66	-34.53
Change in Other Net Operating Assets	-115.08	-121.92	19.23	159.28	249.04	148.33
Other Operating Activities	-68.86	0.95	14.62	36.27	43.92	36.6
Operating Cash Flow	298.9	296.95	187.01	456.8	427.88	229.66
Operating Cash Flow Growth	90.02%	58.79%	-59.06%	6.76%	86.31%	306.07%
Capital Expenditures	-2.38	-1.81	-133.36	-61.95	-19.76	-14.94
Sale of Property, Plant & Equipment	0.07	0.19	0.14	6.01	0.3	-
Investment in Securities	-48.99	-46.13	25.46	-101.18	-50	-
Other Investing Activities	21.11	18.25	13.64	12.7	5.18	4.9
Investing Cash Flow	-30.19	-29.49	-94.11	-144.43	-64.28	-10.05
Common Dividends Paid	-88.5	-88.5	-88.5	-79.65	-66.38	-53.1
Financing Cash Flow	-88.5	-88.5	-88.5	-79.65	-66.38	-53.1
Miscellaneous Cash Flow Adjustments	-0	-0	-	0	-	-
Net Cash Flow	180.21	178.96	4.4	232.72	297.22	166.52
Free Cash Flow	296.51	295.14	53.65	394.84	408.12	214.72
Free Cash Flow Growth	92.36%	450.11%	-86.41%	-3.25%	90.07%	-
Free Cash Flow Margin	28.22%	28.02%	5.61%	47.27%	55.67%	43.41%
Free Cash Flow Per Share	6.70	6.67	1.21	8.92	9.22	4.85
Cash Income Tax Paid	66.06	58.17	54.75	47.34	25.35	39.25
Levered Free Cash Flow	315.33	369.37	81.33	178.21	327.35	-
Unlevered Free Cash Flow	318.67	372.72	83.11	179.23	328.12	-
Change in Working Capital	41.19	69.31	-44.69	220.78	226.39	74.96

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