Federal Insurance PLC (DSE:FEDERALINS)

Federal Insurance 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	84.3	71.79	68.2	73.48	96.36	90
Depreciation & Amortization	18.41	18.94	20.71	22.68	13.33	17.25
Other Amortization	0.23	0.23	0.26	0.27	0.28	0.26
Gain (Loss) on Sale of Assets	-1.36	-1.36	-	-	-3.88	-
Change in Accounts Receivable	0.05	0.05	2.05	1.33	1.99	-
Change in Insurance Reserves / Liabilities	-3.35	9.51	-5	-2.7	-0.7	-
Change in Other Net Operating Assets	-103.73	-109.58	-25.04	13.36	41.6	-
Other Operating Activities	-2.78	-10.29	4.91	9.1	43.7	160.03
Operating Cash Flow	-6.31	-20.71	66.08	117.52	192.67	267.54
Operating Cash Flow Growth	-	-	-43.77%	-39.00%	-27.98%	170.22%
Capital Expenditures	-6.78	-6.19	-18.46	-23.74	-17.66	-121.55
Sale of Property, Plant & Equipment	0.03	2.43	0.06	0.03	5.21	-
Investment in Securities	17.43	-	-0.85	10.13	-5	-30.1
Investing Cash Flow	10.67	-3.76	-19.25	-13.57	-17.46	-151.65
Total Debt Repaid	-4.49	-4.49	-5.43	-31.83	-45.16	-14.61
Net Debt Issued (Repaid)	-4.49	-4.49	-5.43	-31.83	-45.16	-14.61
Common Dividends Paid	-71.79	-71.79	-68.65	-69.62	-	-
Financing Cash Flow	-76.28	-76.28	-74.08	-101.45	-45.16	-14.61
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0	0
Net Cash Flow	-71.91	-100.74	-27.26	2.5	130.05	101.28
Free Cash Flow	-13.09	-26.89	47.62	93.78	175.01	145.99
Free Cash Flow Growth	-	-	-49.22%	-46.41%	19.88%	49.51%
Free Cash Flow Margin	-2.57%	-5.67%	9.61%	19.43%	37.12%	32.58%
Free Cash Flow Per Share	-0.18	-0.38	0.67	1.32	2.46	2.06
Cash Income Tax Paid	44.07	57.22	41.52	30.42	-	30.42
Levered Free Cash Flow	-30.82	12.67	52.55	68.89	167.38	172.94
Unlevered Free Cash Flow	-30.47	13.02	52.98	69.48	167.94	174.59
Change in Working Capital	-105.1	-100.02	-28	11.99	42.89	-

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