Paramount Insurance Company Limited (DSE: PARAMOUNT)

PARAMOUNT 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	99.02	70.49	76.03	123.07	182.29	38.75
Depreciation & Amortization	5.08	4.87	5.62	4.98	4.2	4.33
Other Amortization	0.27	0.27	-	-	-	-
Change in Accounts Receivable	-5.61	-5.28	14.42	-24.3	-5.29	-
Change in Insurance Reserves / Liabilities	40.48	5.88	53.07	-0.51	-1.47	7.12
Change in Other Net Operating Assets	1.27	-9.14	-19.07	65.06	9.11	-14.91
Other Operating Activities	-21.14	-4.49	-1.62	2.3	-95.85	-18.35
Operating Cash Flow	74.25	62.62	128.45	170.6	92.99	16.94
Operating Cash Flow Growth	26.61%	-51.25%	-24.70%	83.46%	449.02%	-68.28%
Capital Expenditures	-26.44	-2.77	-155.29	-319.55	-7.28	-20.79
Sale of Property, Plant & Equipment	2.04	-	3.03	-	1.02	1.13
Investment in Securities	-35.2	-10.09	13.84	118.57	11.99	-17.88
Other Investing Activities	151.27	139.01	18.06	31.18	30.94	23.96
Investing Cash Flow	91.67	126.15	-120.35	-169.8	36.67	-13.58
Common Dividends Paid	-40.89	-40.66	-40.66	-	-6.64	-
Other Financing Activities	0.16	0.16	0.71	0.29	-	-
Financing Cash Flow	-40.73	-40.51	-39.96	0.29	-6.64	-
Miscellaneous Cash Flow Adjustments	0	0	-	-	-	-0
Net Cash Flow	125.19	148.25	-31.85	1.08	123.01	3.36
Free Cash Flow	47.81	59.84	-26.83	-148.95	85.71	-3.85
Free Cash Flow Margin	10.58%	17.10%	-7.86%	-38.94%	21.50%	-1.85%
Free Cash Flow Per Share	1.18	1.47	-0.66	-3.66	2.11	-0.09
Cash Income Tax Paid	21.74	30.12	38.99	54.66	18.64	13.06
Levered Free Cash Flow	89.75	181.23	-130	-148.11	203.5	1.24
Unlevered Free Cash Flow	89.75	181.23	-130	-148.11	203.5	1.24
Change in Net Working Capital	-28.58	-119.54	43.41	-56.45	-52.56	15.17

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