Rupali Life Insurance Company Limited (DSE:RUPALILIFE)

DSE:RUPALILIFE 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	33.94	-62.51	-56.91	-216.56	233.43	286.7
Depreciation & Amortization	22.63	22.63	25.36	29.64	30.64	33.12
Other Amortization	0.23	0.23	0.29	0.36	0.45	0.56
Gain (Loss) on Sale of Assets	-0.58	-0.58	-	-0.36	-1.53	-0.26
Gain (Loss) on Sale of Investments	-2.92	-2.92	7.55	-10.19	-35.59	-1.43
Change in Accounts Receivable	-19.37	-19.37	8.37	19.39	-185.37	-56.06
Change in Insurance Reserves / Liabilities	0.44	0.44	0.79	-0.29	0.79	2.02
Change in Other Net Operating Assets	-111.65	-111.65	53.64	22.92	-18.75	-45.36
Other Operating Activities	-127.43	-197.38	-203.41	-203.76	-186.22	-212.48
Operating Cash Flow	-192.5	-358.9	-164.12	-349.56	-154.97	3.68
Capital Expenditures	-105.02	-94.98	-15.33	-12.44	-20.79	-9.55
Sale of Property, Plant & Equipment	0.24	1.71	0.16	0.92	1.74	0.59
Investment in Securities	3.96	30.73	-23.63	-14	-24.51	-786.15
Other Investing Activities	218.18	232.32	244.42	290.6	290.86	460.01
Investing Cash Flow	186.7	239.66	209.68	287.16	220.98	-346.09
Common Dividends Paid	-36.46	-36.46	-34.36	-54.63	-37.37	-33.75
Financing Cash Flow	-36.46	-36.46	-34.36	-54.63	-37.37	-33.75
Net Cash Flow	-42.25	-155.7	11.2	-117.02	28.64	-376.15
Free Cash Flow	-297.52	-453.88	-179.45	-362	-175.76	-5.87
Free Cash Flow Margin	-12.93%	-18.73%	-7.00%	-15.14%	-6.25%	-0.21%
Free Cash Flow Per Share	-9.91	-15.12	-5.98	-	-5.86	-0.20
Cash Income Tax Paid	35.29	35.29	29.74	43.43	27.22	45.26
Levered Free Cash Flow	54.57	-57.1	84.7	23.28	116.25	407.22
Unlevered Free Cash Flow	54.67	-57	84.88	23.32	116.28	407.22
Change in Working Capital	-127.82	-127.82	61.63	41.85	-200.6	-103.3

Source: S&P Global Market Intelligence. Insurance template. Financial Sources.