SiriusPoint Cash Flow Statement

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	199.9	354.8	-386.8	58.1
Depreciation & Amortization	11.9	11.1	8.1	5.9
Gain (Loss) on Sale of Assets	-	-	-	-5.8
Gain (Loss) on Sale of Investments	17.8	-60.2	400.9	-291.5
Stock-Based Compensation	20.7	21.4	30.5	11.4
Change in Accounts Receivable	-87.9	-84.3	-164.7	-48.3
Change in Accounts Payable	-8.9	11.5	36.8	-25.5
Change in Unearned Revenue	-7.5	134.1	322.7	13.6
Change in Deferred Taxes	11.2	-84.4	-53.9	-44.8
Change in Insurance Reserves / Liabilities	45.8	339.4	427.3	614.8
Change in Other Net Operating Assets	-146.6	-1,064	-322.2	-388.1
Other Operating Activities	-8	92	-54.6	-118.9
Operating Cash Flow	74.7	581.3	293.3	1.6
Operating Cash Flow Growth	-87.15%	98.19%	18231.25%	-97.82%
Cash Acquisitions	-	-	-	631.9
Investment in Securities	337.4	-337.7	-1,309	-521.7
Other Investing Activities	6.2	5.5	4.5	77.9
Investing Cash Flow	343.6	-332.2	-1,304	208.6
Short-Term Debt Issued	-	-	17.6	-
Long-Term Debt Issued	393.9	-	-	-
Total Debt Issued	393.9	-	17.6	-
Total Debt Repaid	-517.9	-18	-	-
Net Debt Issued (Repaid)	-124	-18	17.6	-
Issuance of Common Stock	18.4	27.8	-	50.8
Repurchases of Common Stock	-309.5	-11.5	-12.1	-0.5
Preferred Dividends Paid	-16	-16	-16	-12.2
Total Dividends Paid	-16	-16	-16	-12.2
Other Financing Activities	-193.9	-43.8	-13.2	-13.8
Financing Cash Flow	-625	-61.5	-23.7	24.3
Net Cash Flow	-206.7	187.6	-1,035	234.5
Cash Interest Paid	66.4	46.1	39.2	39.3
Cash Income Tax Paid	50.6	49.6	-2.2	14.7
Levered Free Cash Flow	-3,126	2,208	1,785	-478.51
Unlevered Free Cash Flow	-3,083	2,248	1,809	-457.26
Change in Working Capital	-167.6	162.2	295.2	342.4

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