Janata Insurance PLC (DSE:JANATAINS)

Janata 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	51	61.04	57.9	56.05	53.51	51.95
Depreciation & Amortization	12.69	7.39	8.92	7.36	7.1	6.6
Other Amortization	0.62	0.62	-	-	-	-
Gain (Loss) on Sale of Investments	-	-	-	-0.06	-6.09	-0.82
Change in Accounts Receivable	-24.56	-24.56	-1.6	-2.55	-7.02	0.98
Change in Insurance Reserves / Liabilities	-0.19	-0.19	-0.97	-1.09	5.6	-6.64
Change in Other Net Operating Assets	1.46	1.46	57.3	25.31	31.62	13.07
Other Operating Activities	-8.13	-0.79	3.65	1.62	1.26	-2.11
Operating Cash Flow	32.5	44.58	125.61	86.39	85.28	63.23
Operating Cash Flow Growth	-51.29%	-64.51%	45.41%	1.30%	34.88%	74.76%
Capital Expenditures	-1.49	-2.34	-11.4	-4.16	-11.26	-1.03
Investment in Securities	-	-	-	-1.98	-10	-2
Other Investing Activities	-	-	0.52	-	27.23	25.86
Investing Cash Flow	-1.49	-2.34	-10.88	-6.14	5.97	22.83
Common Dividends Paid	-29	-45.2	-45.09	-26.64	-41.95	-18.5
Other Financing Activities	1.07	0.67	0.33	-	0.07	0
Financing Cash Flow	-27.93	-44.53	-44.76	-26.64	-41.88	-18.5
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0	0
Net Cash Flow	3.08	-2.29	69.97	53.61	49.38	67.57
Free Cash Flow	31.01	42.24	114.21	82.23	74.02	62.2
Free Cash Flow Growth	-54.27%	-63.02%	38.89%	11.09%	19.01%	145.09%
Free Cash Flow Margin	6.84%	8.71%	25.01%	21.49%	26.70%	25.99%
Free Cash Flow Per Share	0.64	0.87	2.36	1.70	1.53	1.28
Cash Income Tax Paid	11.87	17.84	18.8	26.55	48.28	21.05
Levered Free Cash Flow	67.1	45.51	82.69	31.14	79.83	103.94
Unlevered Free Cash Flow	67.5	45.91	83.01	31.14	81.76	106.13
Change in Working Capital	-23.68	-23.68	55.15	21.42	29.51	7.61

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.