Eastland Insurance PLC. Cash Flow Statement

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

Millions BDT. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	89.51	95.97	136.82	126.81	91.58
Depreciation & Amortization	20.07	17.8	24.47	14.78	13.39
Other Amortization	0.17	-	-	-	-
Gain (Loss) on Sale of Investments	38.8	30.97	0.64	-	-
Reinsurance Recoverable	-486.53	90.12	38.79	-	-
Change in Unearned Revenue	-9.18	-73.41	-26.69	-	-
Change in Income Taxes	-46.4	5	5	-	-
Change in Deferred Taxes	-8.88	2.15	-4.82	-	-
Change in Other Net Operating Assets	17.22	-105.48	-96.89	-	-
Other Operating Activities	7.92	4.06	3.27	-68.61	-35.37
Operating Cash Flow	63.75	69.62	77.17	72.98	69.59
Operating Cash Flow Growth	-8.43%	-9.78%	5.75%	4.87%	14.54%
Capital Expenditures	-15.1	-2.4	-53.29	-9.1	-19.46
Sale of Property, Plant & Equipment	53.29	1.73	2.42	4.18	-
Investment in Securities	-62.88	-11.18	-148.61	328.7	-73.13
Other Investing Activities	40.85	69.69	30.87	30.99	35.81
Investing Cash Flow	16.16	57.85	-168.61	354.77	-56.79
Short-Term Debt Issued	131.69	-	129.51	220	23
Total Debt Issued	131.69	-	129.51	220	23
Total Debt Repaid	-165.91	-78.89	-16.23	-550.46	-91.7
Net Debt Issued (Repaid)	-34.22	-78.89	113.28	-330.46	-68.7
Common Dividends Paid	-48.23	-85.26	-81.54	-61.7	-38.32
Financing Cash Flow	-82.44	-164.15	31.73	-392.16	-107.02
Miscellaneous Cash Flow Adjustments	0	-	-	-	-
Net Cash Flow	-2.53	-36.68	-59.71	35.58	-94.22
Free Cash Flow	48.65	67.22	23.88	63.88	50.13
Free Cash Flow Growth	-27.64%	181.53%	-62.62%	27.43%	-15.82%
Free Cash Flow Margin	9.64%	17.72%	3.55%	9.22%	11.78%
Free Cash Flow Per Share	0.58	0.80	0.28	0.76	0.60
Cash Income Tax Paid	92.57	136.21	163.59	195.98	112.85
Levered Free Cash Flow	112.13	31.73	-205.2	369.76	-11.08
Unlevered Free Cash Flow	119.87	41.66	-198.32	391.68	10.11
Change in Working Capital	-92.73	-79.19	-88.04	-	-

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