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	Mar '26 Mar 31, 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	90.49	89.2	90.57	70.49	76.03	123.07
Depreciation & Amortization	17.05	16.07	5.99	5.15	5.62	4.98
Other Amortization	0.28	0.28	-	-	-	-
Change in Accounts Receivable	-30.41	-3.96	0.79	-5.28	14.42	-24.3
Change in Insurance Reserves / Liabilities	23.85	73.61	50.72	5.88	53.07	-0.51
Change in Other Net Operating Assets	-41.4	-65.89	13.98	-9.14	-19.07	65.06
Other Operating Activities	-30.91	-36.42	-43.81	-4.49	-1.62	2.3
Operating Cash Flow	99.66	72.89	118.24	62.62	128.45	170.6
Operating Cash Flow Growth	12.32%	-38.35%	88.83%	-51.25%	-24.70%	83.46%
Capital Expenditures	-46.25	-45.02	-40.57	-2.77	-155.29	-319.55
Sale of Property, Plant & Equipment	1.65	1.65	2.04	-	3.03	-
Investment in Securities	-38.81	-60.1	-72.42	-10.09	13.84	118.57
Other Investing Activities	62.48	63.16	52.88	139.01	18.06	31.18
Investing Cash Flow	-20.94	-40.31	-58.07	126.15	-120.35	-169.8
Common Dividends Paid	-40.9	-40.9	-40.66	-40.66	-40.66	-
Other Financing Activities	-	-	0.52	0.16	0.71	0.29
Financing Cash Flow	-40.9	-40.9	-40.14	-40.51	-39.96	0.29
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	-	-
Net Cash Flow	37.82	-8.32	20.02	148.25	-31.85	1.08
Free Cash Flow	53.4	27.87	77.67	59.84	-26.83	-148.95
Free Cash Flow Growth	15.58%	-64.11%	29.79%	-	-	-
Free Cash Flow Margin	12.61%	6.34%	17.50%	17.10%	-7.86%	-38.94%
Free Cash Flow Per Share	1.31	0.69	1.91	1.47	-0.66	-3.66
Cash Income Tax Paid	33.16	30.06	24.78	30.12	38.99	54.66
Levered Free Cash Flow	171.64	96.87	99.22	181.23	-130	-148.11
Unlevered Free Cash Flow	171.64	96.87	99.22	181.23	-130	-148.11
Change in Working Capital	22.76	3.76	65.49	-8.54	48.42	40.25