JMSE:ROC Cash Flow Statement

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

Millions JMD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-12.45	80.71	83.96	33.63	53.71
Depreciation & Amortization	31.23	6.3	4.73	4.59	3.39
Other Amortization	-	-	0.78	0.64	0.64
Gain (Loss) on Sale of Assets	1.18	-	-0.12	-	-
Gain (Loss) on Sale of Investments	-9.31	-14.45	-7.84	-10.37	-9.85
Change in Accounts Receivable	-	-	-	-0.84	-6.59
Reinsurance Recoverable	-1,682	-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	2,718	33.72	246.21	-115.46	13.87
Change in Other Net Operating Assets	-30.41	55.92	-32.94	9.47	-2.98
Other Operating Activities	-73.11	-77.28	-51.83	-51.52	-9.06
Operating Cash Flow	927.46	61.49	79.07	29.21	38.4
Operating Cash Flow Growth	1408.38%	-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	149.96	-282.4	114	-4.9	-31.9
Other Investing Activities	89.24	89.85	70.14	51.28	43.63
Investing Cash Flow	187.11	-198.36	181.4	43.56	-0.35
Total Debt Repaid	-28.78	-	-	-	-
Net Debt Issued (Repaid)	-28.78	-	-	-	-
Common Dividends Paid	-19.26	-21.4	-6.96	-	-
Financing Cash Flow	-48.04	-21.4	-6.96	-	-
Net Cash Flow	1,067	-158.27	253.52	72.77	38.06
Free Cash Flow	872.87	55.68	77.41	26.38	26.32
Free Cash Flow Growth	1467.79%	-28.08%	193.42%	0.24%	-
Free Cash Flow Margin	38.85%	2.97%	5.17%	2.47%	6.31%
Free Cash Flow Per Share	4.08	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	-203.5	320.1	166.83	-70.1	-37.87
Unlevered Free Cash Flow	-192.7	320.1	166.83	-70.1	-36.73
Change in Working Capital	989.92	66.2	49.39	52.23	-0.43

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