Sena Insurance PLC (DSE:SIPLC)

Sena Insurance Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	206.6	171.68	136.66	114.33	106.15
Depreciation & Amortization	18.97	21.89	16.36	24.45	13.31
Other Amortization	0.32	-	-	-	-
Gain (Loss) on Sale of Assets	-0.75	-4.27	-1.87	-2.77	-2.24
Change in Income Taxes	-2.41	18.53	-72.23	15.19	10.72
Change in Deferred Taxes	-1.03	-2.93	-2.55	0.23	-0.89
Change in Insurance Reserves / Liabilities	-12.49	145.02	48.5	-87.86	149.6
Change in Other Net Operating Assets	-5.03	-53.87	109.91	129.33	-21.91
Other Operating Activities	-4.17	-6.93	-2.19	-14.8	-8.22
Operating Cash Flow	200.02	289.11	232.6	178.11	246.51
Operating Cash Flow Growth	-30.82%	24.29%	30.59%	-27.75%	11.19%
Capital Expenditures	-11.77	-16.64	-12.51	-152.07	-17.89
Sale of Property, Plant & Equipment	0.9	6.66	2.32	3.56	3.34
Investment in Securities	-130.84	-68.62	3.45	-49.17	-41.15
Investing Cash Flow	-141.71	-78.6	-6.75	-197.67	-55.7
Short-Term Debt Issued	-	-	-	-	0.18
Total Debt Issued	-	-	-	-	0.18
Total Debt Repaid	-	-	-	-27.4	-
Net Debt Issued (Repaid)	-	-	-	-27.4	0.18
Issuance of Common Stock	-	-	-	-	160
Common Dividends Paid	-60	-54	-48	-48	-15.58
Financing Cash Flow	-60	-54	-48	-75.4	144.61
Miscellaneous Cash Flow Adjustments	-	0	-	-	-0
Net Cash Flow	-1.69	156.51	177.85	-94.96	335.42
Free Cash Flow	188.24	272.47	220.09	26.04	228.62
Free Cash Flow Growth	-30.91%	23.80%	745.13%	-88.61%	5.82%
Free Cash Flow Margin	25.37%	49.68%	40.06%	5.78%	62.40%
Free Cash Flow Per Share	4.71	6.81	5.50	0.65	8.25
Cash Income Tax Paid	44.58	23.2	21.53	14.13	19.71
Levered Free Cash Flow	146.47	250.52	69.61	-39.9	181.88
Unlevered Free Cash Flow	146.47	250.52	69.61	-39.9	181.88
Change in Working Capital	-20.97	106.75	83.64	56.89	137.52

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