Karnaphuli Insurance PLC (DSE:KARNAPHULI)
Bangladesh · Delayed Price · Currency is BDT 59.50
+1.40 (2.41%)
At close: Sep 3, 2026
Karnaphuli Insurance Cash Flow Statement
Financials in millions BDT. Fiscal year is January - December.
Millions BDT. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 110.65 | 95.76 | 96.48 | 84.74 | 83.42 | 106.36 |
Depreciation & Amortization | 14.13 | 13.79 | 11.65 | 7.74 | 8.32 | 7.2 |
Other Amortization | 0.31 | 0.31 | - | - | - | - |
Gain (Loss) on Sale of Assets | - | - | -1.51 | - | -0.82 | - |
Gain (Loss) on Sale of Investments | 1.49 | 1.3 | -0.11 | -0.6 | -5.26 | -13.39 |
Change in Accounts Receivable | -33.22 | -33.22 | -27.13 | -30.35 | -50.23 | -6.17 |
Reinsurance Recoverable | -30.64 | -51.74 | -28.3 | -1.31 | 9.84 | 24.25 |
Change in Unearned Revenue | 21.56 | 56.05 | 1.72 | 13.46 | -13.95 | 23.69 |
Change in Insurance Reserves / Liabilities | -0.43 | -9.31 | 42.68 | 4.58 | -0.73 | 29.93 |
Change in Other Net Operating Assets | 18.97 | 9.86 | 41.85 | 18.18 | -3.56 | -3.23 |
Other Operating Activities | 33 | 29.27 | 19.84 | 25.63 | 27.56 | 37.77 |
Operating Cash Flow | 143.02 | 112.07 | 130.69 | 137.93 | 65.25 | 206.42 |
Operating Cash Flow Growth | 72.02% | -14.24% | -5.25% | 111.39% | -68.39% | -20.47% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -14.58 | -10.38 | -9.34 | -29.71 | -29.84 | -59.51 |
Sale of Property, Plant & Equipment | - | - | 1.68 | - | 0.92 | - |
Investment in Securities | -24.33 | -14.05 | -33.53 | -41.23 | -29.47 | -23.23 |
Other Investing Activities | 1.28 | 1.28 | -7.37 | - | - | - |
Investing Cash Flow | -37.63 | -23.15 | -48.56 | -70.94 | -58.39 | -82.74 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Dividends Paid | -44.88 | -44.88 | -44.88 | -44.88 | -53.85 | -44.88 |
Financing Cash Flow | -44.88 | -44.88 | -44.88 | -44.88 | -53.85 | -44.88 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | 60.51 | 44.05 | 37.25 | 22.11 | -46.99 | 78.8 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 128.43 | 101.69 | 121.35 | 108.22 | 35.41 | 146.91 |
Free Cash Flow Growth | 75.64% | -16.20% | 12.13% | 205.63% | -75.90% | -38.25% |
Free Cash Flow Margin | 21.88% | 17.71% | 21.33% | 22.40% | 7.96% | 33.77% |
Free Cash Flow Per Share | 2.86 | 2.27 | 2.70 | 2.41 | 0.79 | 3.27 |
Levered Free Cash Flow | 47.36 | 82.31 | 65.16 | 74.17 | 32.81 | 119.05 |
Unlevered Free Cash Flow | 47.84 | 82.8 | 65.53 | 74.17 | 32.92 | 119.16 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Income Tax Paid | 38.8 | 33.98 | 26.93 | 30.02 | 41.65 | 27.4 |
Change in Working Capital | -16.57 | -28.36 | 4.33 | 20.42 | -47.98 | 68.47 |