Paramount Insurance PLC. Cash Flow Statement

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

Millions BDT. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	89.2	90.57	70.49	76.03	123.07
Depreciation & Amortization	16.35	5.7	5.15	5.62	4.98
Other Amortization	-	0.29	-	-	-
Change in Accounts Receivable	-3.96	0.79	-5.28	14.42	-24.3
Change in Insurance Reserves / Liabilities	73.61	50.72	5.88	53.07	-0.51
Change in Other Net Operating Assets	-65.89	13.98	-9.14	-19.07	65.06
Other Operating Activities	-36.42	-43.81	-4.49	-1.62	2.3
Operating Cash Flow	72.89	118.24	62.62	128.45	170.6
Operating Cash Flow Growth	-38.35%	88.83%	-51.25%	-24.70%	83.46%
Capital Expenditures	-9.69	-40.57	-2.77	-155.29	-319.55
Sale of Property, Plant & Equipment	1.65	2.04	-	3.03	-
Investment in Securities	-60.1	-72.42	-10.09	13.84	118.57
Other Investing Activities	27.83	52.88	139.01	18.06	31.18
Investing Cash Flow	-40.31	-58.07	126.15	-120.35	-169.8
Common Dividends Paid	-40.66	-40.66	-40.66	-40.66	-
Other Financing Activities	-0.24	0.52	0.16	0.71	0.29
Financing Cash Flow	-40.9	-40.14	-40.51	-39.96	0.29
Miscellaneous Cash Flow Adjustments	-0	0	-	-	-
Net Cash Flow	-8.32	20.02	148.25	-31.85	1.08
Free Cash Flow	63.2	77.67	59.84	-26.83	-148.95
Free Cash Flow Growth	-18.63%	29.79%	-	-	-
Free Cash Flow Margin	45.55%	17.53%	17.10%	-7.86%	-38.94%
Free Cash Flow Per Share	1.55	1.91	1.47	-0.66	-3.66
Cash Income Tax Paid	-	24.78	30.12	38.99	54.66
Levered Free Cash Flow	107.13	98.72	181.23	-130	-148.11
Unlevered Free Cash Flow	107.13	98.72	181.23	-130	-148.11
Change in Working Capital	3.76	65.49	-8.54	48.42	40.25

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.