Pragati Life Insurance PLC (DSE:PRAGATILIF)

Pragati Life Insurance Cash Flow Statement

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

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	189.2	192.87	192.82	292.04	174.12
Depreciation & Amortization	18.53	15.87	13.7	12.26	19.92
Other Amortization	0.76	0.85	1.26	1.73	0.93
Gain (Loss) on Sale of Assets	-3.56	-1.86	-8.28	-4.67	-4.76
Change in Accounts Receivable	1.04	-85.46	44.07	56.32	-25.84
Change in Insurance Reserves / Liabilities	12.04	-1.94	4.59	11.26	4.93
Change in Other Net Operating Assets	44.19	75.96	-43.35	-67.91	24.11
Other Operating Activities	-411.23	-387.33	-435.6	-434.27	-462.13
Operating Cash Flow	-149.63	-191.81	-233.47	-133.64	-268.53
Capital Expenditures	-32.4	-30.44	-24.88	-745.75	-21
Sale of Property, Plant & Equipment	2.61	0.73	6.86	4.01	0.88
Investment in Securities	43.03	-552.72	-44.23	-439.5	42.06
Other Investing Activities	381.07	384.19	430.7	486.18	466.57
Investing Cash Flow	389.94	-218.98	345.24	-722.42	469.61
Issuance of Common Stock	-	-	-	230.27	-
Common Dividends Paid	-39.78	-33.66	-38.77	-31.15	-20.02
Other Financing Activities	-	-	-2.12	-	-
Financing Cash Flow	-39.78	-33.66	-40.89	199.12	-20.02
Net Cash Flow	200.53	-444.45	70.88	-656.94	181.05
Free Cash Flow	-182.03	-222.25	-258.36	-879.39	-289.54
Free Cash Flow Margin	-3.17%	-4.31%	-6.04%	-24.29%	-8.60%
Free Cash Flow Per Share	-5.59	-6.83	-7.94	-27.02	-17.79
Cash Income Tax Paid	42.37	53.21	26.67	62.33	27.52
Levered Free Cash Flow	184.91	148.87	199.22	-480.61	115.25
Unlevered Free Cash Flow	184.91	148.87	199.22	-480.61	115.25
Change in Working Capital	56.68	-12.21	2.63	-0.73	3.4

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