Bangladesh National Insurance PLC (DSE:BNIPLC)
Bangladesh · Delayed Price · Currency is BDT 148.20
+3.60 (2.49%)
At close: Nov 4, 2026
DSE:BNIPLC Cash Flow Statement
Financials in millions BDT. Fiscal year is January - December.
Millions BDT. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 | 427.29 | 212.91 | 185.34 | 178.79 | 176.78 | 143.03 |
Depreciation & Amortization | 47.37 | 39.9 | 41.55 | 38.43 | 28.97 | 14.84 |
Gain (Loss) on Sale of Assets | -0.36 | -0.36 | -0.19 | -0.14 | -6.01 | -0.3 |
Change in Unearned Revenue | 121.28 | 48.63 | 43.75 | 29.03 | 25.31 | - |
Change in Income Taxes | -91.21 | -69.16 | -58.17 | -54.75 | -47.34 | -25.35 |
Change in Insurance Reserves / Liabilities | 31.82 | 31.82 | 205.57 | -38.27 | 83.51 | 2.66 |
Change in Other Net Operating Assets | -16.76 | -95.35 | -121.92 | 19.23 | 159.28 | 249.04 |
Other Operating Activities | -48.66 | 13.69 | 0.95 | 14.62 | 36.27 | 43.92 |
Operating Cash Flow | 469.27 | 181.5 | 296.95 | 187.01 | 456.8 | 427.88 |
Operating Cash Flow Growth | 83.19% | -38.88% | 58.79% | -59.06% | 6.76% | 86.31% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Capital Expenditures | -19.11 | -16.29 | -1.81 | -133.36 | -61.95 | -19.76 |
Sale of Property, Plant & Equipment | 0.04 | 0.04 | 0.19 | 0.14 | 6.01 | 0.3 |
Investment in Securities | -46.37 | -11.48 | -46.13 | 25.46 | -101.18 | -50 |
Other Investing Activities | 27.9 | 25.37 | 18.25 | 13.64 | 12.7 | 5.18 |
Investing Cash Flow | -37.54 | -2.35 | -29.49 | -94.11 | -144.43 | -64.28 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Common Dividends Paid | -97.35 | -88.5 | -88.5 | -88.5 | -79.65 | -66.38 |
Financing Cash Flow | -97.35 | -88.5 | -88.5 | -88.5 | -79.65 | -66.38 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Miscellaneous Cash Flow Adjustments | - | - | -0 | - | 0 | - |
Net Cash Flow | 334.39 | 90.64 | 178.96 | 4.4 | 232.72 | 297.22 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Free Cash Flow | 450.17 | 165.21 | 295.14 | 53.65 | 394.84 | 408.12 |
Free Cash Flow Growth | 77.60% | -44.02% | 450.11% | -86.41% | -3.25% | 90.07% |
Free Cash Flow Margin | 36.87% | 15.28% | 28.02% | 5.61% | 47.27% | 55.67% |
Free Cash Flow Per Share | 10.16 | 3.73 | 6.67 | 1.21 | 8.92 | 9.22 |
Levered Free Cash Flow | 470.59 | 220.16 | 369.43 | 81.33 | 178.21 | 327.35 |
Unlevered Free Cash Flow | 473.48 | 223.04 | 372.77 | 83.11 | 179.23 | 328.12 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Cash Income Tax Paid | 69.16 | 69.16 | 58.17 | 54.75 | 47.34 | 25.35 |
Change in Working Capital | 43.63 | -84.66 | 69.31 | -44.69 | 220.78 | 226.39 |