IronRock Insurance Company Limited (JMSE:ROC)

JMSE:ROC Cash Flow Statement

Financials in millions JMD. 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	-1.42	80.71	83.96	33.63	53.71
Depreciation & Amortization	9.31	6.3	4.73	4.59	3.39
Other Amortization	-	-	0.78	0.64	0.64
Gain (Loss) on Sale of Assets	1.33	-	-0.12	-	-
Gain (Loss) on Sale of Investments	-9.28	-14.45	-7.84	-10.37	-9.85
Change in Accounts Receivable	-9.38	-	-	-0.84	-6.59
Reinsurance Recoverable	-1,384	-11.87	-152.88	166.69	-
Change in Unearned Revenue	-	-	-	-	8.01
Change in Income Taxes	-15.64	-11.58	-11.01	-7.64	-6.32
Change in Insurance Reserves / Liabilities	1,397	33.72	246.21	-115.46	13.87
Change in Other Net Operating Assets	-4.81	55.92	-32.94	9.47	-2.98
Other Operating Activities	-93.33	-77.28	-51.83	-51.52	-9.06
Operating Cash Flow	914.9	61.49	79.07	29.21	38.4
Operating Cash Flow Growth	1387.94%	-22.24%	170.75%	-23.95%	-
Capital Expenditures	-54.59	-5.81	-1.66	-2.82	-12.08
Sale of Property, Plant & Equipment	2.5	-	0.12	-	-
Purchase / Sale of Intangible Assets	-	-	-1.2	-	-
Investment in Securities	-793.08	-433	114	-4.9	-31.9
Other Investing Activities	93.33	89.85	70.14	51.28	43.63
Investing Cash Flow	-751.85	-348.97	181.4	43.56	-0.35
Common Dividends Paid	-19.26	-21.4	-6.96	-	-
Financing Cash Flow	-19.26	-21.4	-6.96	-	-
Net Cash Flow	143.8	-308.88	253.52	72.77	38.06
Free Cash Flow	860.32	55.68	77.41	26.38	26.32
Free Cash Flow Growth	1445.22%	-28.08%	193.42%	0.24%	-
Free Cash Flow Margin	38.29%	2.97%	5.17%	2.47%	6.31%
Free Cash Flow Per Share	6.05	0.26	0.36	0.12	0.12
Cash Income Tax Paid	15.64	11.58	11.01	7.64	6.32
Levered Free Cash Flow	-1,956	68.89	166.83	-70.1	-37.87
Unlevered Free Cash Flow	-1,956	68.89	166.83	-70.1	-36.73
Change in Working Capital	1,008	66.2	49.39	52.23	-0.43

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.