Janata Insurance Company Limited (DSE: JANATAINS)

Janata Insurance Company Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	59.13	57.9	56.05	53.51	51.95	45.86
Depreciation & Amortization	11.86	7.7	7.36	7.1	6.6	6.28
Other Amortization	1.22	1.22	-	-	-	-
Gain (Loss) on Sale of Investments	-	-	-0.06	-6.09	-0.82	-
Change in Accounts Receivable	-1.6	-1.6	-2.55	-7.02	0.98	-
Change in Insurance Reserves / Liabilities	-0.97	-0.97	-1.09	5.6	-6.64	-
Change in Other Net Operating Assets	57.3	57.3	25.31	31.62	13.07	-
Other Operating Activities	-15.67	3.65	1.62	1.26	-2.11	-15.96
Operating Cash Flow	111.68	125.61	86.39	85.28	63.23	36.18
Operating Cash Flow Growth	55.85%	45.41%	1.30%	34.88%	74.76%	-1.89%
Capital Expenditures	-4.41	-11.4	-4.16	-11.26	-1.03	-10.8
Investment in Securities	-	-	-1.98	-10	-2	-
Other Investing Activities	0.52	0.52	-	27.23	25.86	-
Investing Cash Flow	-3.89	-10.88	-6.14	5.97	22.83	-10.8
Common Dividends Paid	-45.09	-45.09	-26.64	-41.95	-18.5	-
Other Financing Activities	-0.13	0.33	-	0.07	0	0.02
Financing Cash Flow	-45.22	-44.76	-26.64	-41.88	-18.5	0.02
Miscellaneous Cash Flow Adjustments	-	-	-	-0	0	-
Net Cash Flow	62.57	69.97	53.61	49.38	67.57	25.4
Free Cash Flow	107.26	114.21	82.23	74.02	62.2	25.38
Free Cash Flow Growth	80.92%	38.89%	11.09%	19.01%	145.09%	-29.96%
Free Cash Flow Margin	23.07%	25.01%	21.49%	26.70%	25.99%	10.90%
Free Cash Flow Per Share	2.30	2.45	1.76	1.59	1.33	0.54
Cash Income Tax Paid	34.57	18.8	26.55	48.28	21.05	12.02
Levered Free Cash Flow	97.8	82.69	31.14	79.83	103.94	55.23
Unlevered Free Cash Flow	98.12	83.01	31.14	81.76	106.13	57.64
Change in Net Working Capital	-30.1	-28.42	26.25	-31.51	-48.77	-12.02

Source: S&P Capital IQ. Insurance template. Financial Sources.