Sena Insurance PLC (DSE:SIPLC)

Sena Insurance Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	171.68	136.66	114.33	106.15	94.28
Depreciation & Amortization	21.55	16.36	24.45	13.31	9.7
Other Amortization	0.33	-	-	-	-
Gain (Loss) on Sale of Assets	-4.27	-1.87	-2.77	-2.24	-
Change in Income Taxes	18.53	-72.23	15.19	10.72	-
Change in Deferred Taxes	-2.93	-2.55	0.23	-0.89	0.15
Change in Insurance Reserves / Liabilities	145.02	48.5	-87.86	149.6	81.6
Change in Other Net Operating Assets	-53.87	109.91	129.33	-21.91	43.15
Other Operating Activities	-6.93	-2.19	-14.8	-8.22	-7.16
Operating Cash Flow	289.11	232.6	178.11	246.51	221.72
Operating Cash Flow Growth	24.29%	30.59%	-27.75%	11.19%	-4.62%
Capital Expenditures	-16.64	-12.51	-152.07	-17.89	-5.67
Sale of Property, Plant & Equipment	6.66	2.32	3.56	3.34	1.64
Investment in Securities	-68.62	3.45	-49.17	-41.15	-32.2
Investing Cash Flow	-78.6	-6.75	-197.67	-55.7	-36.23
Short-Term Debt Issued	-	-	-	0.18	0.71
Total Debt Issued	-	-	-	0.18	0.71
Total Debt Repaid	-	-	-27.4	-	-
Net Debt Issued (Repaid)	-	-	-27.4	0.18	0.71
Issuance of Common Stock	-	-	-	160	-
Common Dividends Paid	-54	-48	-48	-15.58	-24
Financing Cash Flow	-54	-48	-75.4	144.61	-23.29
Miscellaneous Cash Flow Adjustments	0	-	-	-0	-
Net Cash Flow	156.51	177.85	-94.96	335.42	162.2
Free Cash Flow	272.47	220.09	26.04	228.62	216.05
Free Cash Flow Growth	23.80%	745.13%	-88.61%	5.82%	-4.45%
Free Cash Flow Margin	49.68%	40.06%	5.78%	62.40%	56.42%
Free Cash Flow Per Share	6.81	5.50	0.65	8.25	9.00
Cash Income Tax Paid	23.2	21.53	14.13	19.71	25.26
Levered Free Cash Flow	250.52	69.61	-39.9	181.88	139.75
Unlevered Free Cash Flow	250.52	69.61	-39.9	181.88	139.75
Change in Working Capital	106.75	83.64	56.89	137.52	124.9

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