Eastern 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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 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	129.56	124.44	73.81	9.56	134.77	195.81
Depreciation & Amortization	17.94	18.11	16.85	16.71	14.04	5.17
Other Amortization	0.06	0.06	-	-	-	-
Change in Accounts Receivable	0.44	1.08	-15.16	-4.54	-20.2	7.17
Change in Insurance Reserves / Liabilities	-19.66	-27.37	-29.48	15.69	17.86	12.55
Change in Other Net Operating Assets	-87.56	-53.39	-44.05	-128.59	-72.95	-38.71
Other Operating Activities	120.87	37.33	66.2	102.82	70.52	75.55
Operating Cash Flow	161.71	100.31	68.17	12.13	144.3	256.53
Operating Cash Flow Growth	106.70%	47.15%	462.13%	-91.60%	-43.75%	42.51%
Capital Expenditures	-25.84	-25.59	-16.54	-18.36	-10.94	-2.64
Sale of Property, Plant & Equipment	0.87	0.87	0.05	13.18	-	-
Investment in Securities	4.86	4.66	19.46	11.12	-15.3	-58.18
Other Investing Activities	-37.29	-32.12	-162.44	-	-	-
Investing Cash Flow	-57.41	-52.18	-159.48	5.94	-26.23	-60.82
Common Dividends Paid	-69.12	-69.11	-90.33	-93.54	-94.84	-78.41
Financing Cash Flow	-69.12	-69.11	-90.33	-93.54	-94.84	-78.41
Miscellaneous Cash Flow Adjustments	0	-	4.43	-0	-	-
Net Cash Flow	35.19	-20.98	-177.21	-75.47	23.23	117.3
Free Cash Flow	135.87	74.71	51.63	-6.23	133.37	253.88
Free Cash Flow Growth	123.23%	44.71%	-	-	-47.47%	50.86%
Free Cash Flow Margin	36.79%	19.35%	16.06%	-2.29%	30.19%	45.98%
Free Cash Flow Per Share	3.15	1.73	1.20	-0.14	3.09	5.89
Levered Free Cash Flow	100.39	16.88	21.01	-8.6	119.02	161.6
Unlevered Free Cash Flow	101.6	18.09	22.13	-7.55	119.82	162.08
Cash Income Tax Paid	29.31	27.1	40.32	0.52	-2.38	53.29
Change in Working Capital	-106.72	-79.63	-88.69	-116.96	-75.02	-20