Paramount Insurance PLC. Cash Flow Statement

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

Millions BDT. Fiscal year is Jan - Dec.

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	113.93	89.2	90.57	70.49	76.03	123.07
Depreciation & Amortization	17.94	16.07	5.99	5.15	5.62	4.98
Other Amortization	0.28	0.28	-	-	-	-
Change in Accounts Receivable	-62.81	-3.96	0.79	-5.28	14.42	-24.3
Change in Insurance Reserves / Liabilities	15.85	73.61	50.72	5.88	53.07	-0.51
Change in Other Net Operating Assets	-46.81	-65.89	13.98	-9.14	-19.07	65.06
Other Operating Activities	-10.51	-36.42	-43.81	-4.49	-1.62	2.3
Operating Cash Flow	133.85	72.89	118.24	62.62	128.45	170.6
Operating Cash Flow Growth	43.36%	-38.35%	88.83%	-51.25%	-24.70%	83.46%
Capital Expenditures	-34.95	-45.02	-40.57	-2.77	-155.29	-319.55
Sale of Property, Plant & Equipment	2.96	1.65	2.04	-	3.03	-
Investment in Securities	-41.07	-60.1	-72.42	-10.09	13.84	118.57
Other Investing Activities	63.79	63.16	52.88	139.01	18.06	31.18
Investing Cash Flow	-9.26	-40.31	-58.07	126.15	-120.35	-169.8
Common Dividends Paid	-40.91	-40.9	-40.66	-40.66	-40.66	-
Other Financing Activities	-1.09	-	0.52	0.16	0.71	0.29
Financing Cash Flow	-42	-40.9	-40.14	-40.51	-39.96	0.29
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-	-
Net Cash Flow	82.59	-8.32	20.02	148.25	-31.85	1.08
Free Cash Flow	98.9	27.87	77.67	59.84	-26.83	-148.95
Free Cash Flow Growth	79.68%	-64.11%	29.79%	-	-	-
Free Cash Flow Margin	22.50%	6.34%	17.50%	17.10%	-7.86%	-38.94%
Free Cash Flow Per Share	2.43	0.69	1.91	1.47	-0.66	-3.66
Cash Income Tax Paid	18.95	30.06	24.78	30.12	38.99	54.66
Levered Free Cash Flow	198.84	96.87	99.22	181.23	-130	-148.11
Unlevered Free Cash Flow	198.84	96.87	99.22	181.23	-130	-148.11
Change in Working Capital	12.21	3.76	65.49	-8.54	48.42	40.25