Karnaphuli Insurance PLC (DSE:KARNAPHULI)

Karnaphuli 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	98.83	96.69	84.74	83.42	106.36	71.85
Depreciation & Amortization	11.68	11.37	7.74	8.32	7.2	4.65
Other Amortization	0.28	0.28	-	-	-	-
Gain (Loss) on Sale of Assets	-1.51	-1.51	-	-0.82	-	-
Gain (Loss) on Sale of Investments	-0.08	-0.11	-0.6	-5.26	-13.39	0.33
Change in Accounts Receivable	-27.13	-27.13	-30.35	-50.23	-6.17	-28.31
Reinsurance Recoverable	-58.62	-28.3	-1.31	9.84	24.25	113.85
Change in Unearned Revenue	12.44	1.72	13.46	-13.95	23.69	28.65
Change in Insurance Reserves / Liabilities	20.15	42.68	4.58	-0.73	29.93	-0.8
Change in Other Net Operating Assets	26.22	41.85	18.18	-3.56	-3.23	49.6
Other Operating Activities	22.95	19.63	25.63	27.56	37.77	18.55
Operating Cash Flow	88.97	130.69	137.93	65.25	206.42	259.53
Operating Cash Flow Growth	-32.90%	-5.25%	111.39%	-68.39%	-20.47%	946.92%
Capital Expenditures	-11.89	-9.34	-29.71	-29.84	-59.51	-21.62
Sale of Property, Plant & Equipment	1.68	1.68	-	0.92	-	-
Investment in Securities	-23.75	-33.53	-41.23	-29.47	-23.23	-23.95
Other Investing Activities	-7.37	-7.37	-	-	-	-
Investing Cash Flow	-41.34	-48.56	-70.94	-58.39	-82.74	-45.57
Total Debt Repaid	-	-	-	-	-	-11.65
Net Debt Issued (Repaid)	-	-	-	-	-	-11.65
Common Dividends Paid	-44.88	-44.88	-44.88	-53.85	-44.88	-44.88
Financing Cash Flow	-44.88	-44.88	-44.88	-53.85	-44.88	-56.53
Net Cash Flow	2.76	37.25	22.11	-46.99	78.8	157.43
Free Cash Flow	77.08	121.35	108.22	35.41	146.91	237.92
Free Cash Flow Growth	-31.63%	12.13%	205.63%	-75.90%	-38.25%	941.90%
Free Cash Flow Margin	12.86%	21.33%	22.40%	7.96%	33.77%	63.67%
Free Cash Flow Per Share	1.72	2.70	2.41	0.79	3.27	5.30
Cash Income Tax Paid	33.71	26.93	30.02	41.65	27.4	22.24
Levered Free Cash Flow	9.1	65.16	74.17	32.81	119.05	184.84
Unlevered Free Cash Flow	9.47	65.53	74.17	32.92	119.16	185.08
Change in Working Capital	-43.18	4.33	20.42	-47.98	68.47	164.15

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