Paramount Insurance PLC. (DSE:PARAMOUNT)

Paramount Insurance PLC. 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	104.78	90.57	70.49	76.03	123.07	182.29
Depreciation & Amortization	5.43	5.7	5.15	5.62	4.98	4.2
Other Amortization	0.29	0.29	-	-	-	-
Change in Accounts Receivable	12.13	0.79	-5.28	14.42	-24.3	-5.29
Change in Insurance Reserves / Liabilities	-32.13	50.72	5.88	53.07	-0.51	-1.47
Change in Other Net Operating Assets	38.48	13.98	-9.14	-19.07	65.06	9.11
Other Operating Activities	-13.33	-43.81	-4.49	-1.62	2.3	-95.85
Operating Cash Flow	95.75	118.24	62.62	128.45	170.6	92.99
Operating Cash Flow Growth	51.36%	88.83%	-51.25%	-24.70%	83.46%	449.02%
Capital Expenditures	-37.31	-40.57	-2.77	-155.29	-319.55	-7.28
Sale of Property, Plant & Equipment	0.05	2.04	-	3.03	-	1.02
Investment in Securities	-88.7	-72.42	-10.09	13.84	118.57	11.99
Other Investing Activities	68.71	52.88	139.01	18.06	31.18	30.94
Investing Cash Flow	-57.25	-58.07	126.15	-120.35	-169.8	36.67
Common Dividends Paid	-40.66	-40.66	-40.66	-40.66	-	-6.64
Other Financing Activities	-0.75	0.52	0.16	0.71	0.29	-
Financing Cash Flow	-41.41	-40.14	-40.51	-39.96	0.29	-6.64
Miscellaneous Cash Flow Adjustments	-	0	-	-	-	-
Net Cash Flow	-2.92	20.02	148.25	-31.85	1.08	123.01
Free Cash Flow	58.44	77.67	59.84	-26.83	-148.95	85.71
Free Cash Flow Growth	97.24%	29.79%	-	-	-	-
Free Cash Flow Margin	13.76%	17.53%	17.10%	-7.86%	-38.94%	21.50%
Free Cash Flow Per Share	1.44	1.91	1.47	-0.66	-3.66	2.11
Cash Income Tax Paid	8.37	24.78	30.12	38.99	54.66	18.64
Levered Free Cash Flow	256.47	98.72	181.23	-130	-148.11	203.5
Unlevered Free Cash Flow	256.47	98.72	181.23	-130	-148.11	203.5
Change in Working Capital	-1.41	65.49	-8.54	48.42	40.25	2.35

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