Liva Group SAOG Cash Flow Statement

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

Millions OMR. 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	12.77	-6.62	5.76	3.3	7.47
Depreciation & Amortization	3.05	2.72	2.92	1.87	1
Gain (Loss) on Sale of Assets	-	-	-2.75	-	-0
Gain (Loss) on Sale of Investments	-1.47	-0.09	-0.87	0.3	-0.92
Change in Accounts Receivable	-	-	-	-	-6.71
Reinsurance Recoverable	23.39	-39.82	2.81	2.74	-0.42
Change in Insurance Reserves / Liabilities	19.31	50.67	-4.32	22.37	11.26
Change in Other Net Operating Assets	0.47	-3.5	-6.25	-5.1	-0.31
Other Operating Activities	-10.63	-9.55	-7.23	-6.6	-6.14
Operating Cash Flow	46.89	-6.19	-9.92	18.89	5.05
Operating Cash Flow Growth	-	-	-	273.76%	-72.10%
Capital Expenditures	-2.35	-3	-2.02	-1.27	-0.75
Sale of Property, Plant & Equipment	0.12	0	3.93	0.12	0
Cash Acquisitions	-	-	-	-55.31	-
Investment in Securities	-46.26	-26.46	10	-5.39	-3
Other Investing Activities	12.86	14.41	13.95	8.6	4.7
Investing Cash Flow	-35.63	-15.04	25.87	-53.23	0.99
Long-Term Debt Issued	-	-	-	69.59	7.5
Total Debt Issued	-	-	-	69.59	7.5
Total Debt Repaid	-7.49	-2.69	-5.39	-	-
Net Debt Issued (Repaid)	-7.49	-2.69	-5.39	69.59	7.5
Common Dividends Paid	-	-0.15	-	-	-9.28
Other Financing Activities	-5.07	-4.38	-4.51	-1.75	-0.08
Financing Cash Flow	-12.56	-7.22	-9.9	67.85	-1.85
Foreign Exchange Rate Adjustments	-0.08	0	-0	-0.02	0
Net Cash Flow	-1.38	-28.45	6.05	33.49	4.2
Free Cash Flow	44.54	-9.19	-11.94	17.62	4.3
Free Cash Flow Growth	-	-	-	309.36%	-74.65%
Free Cash Flow Margin	12.74%	-3.47%	-4.42%	9.29%	3.39%
Free Cash Flow Per Share	0.11	-0.02	-0.03	0.05	0.02
Cash Interest Paid	4.79	4.34	4.45	-	0.08
Cash Income Tax Paid	4.77	0.97	0.84	1.32	2.57
Levered Free Cash Flow	50.25	-16.11	105.53	-57.06	7.45
Unlevered Free Cash Flow	50.25	-16.11	105.61	-56.07	7.49
Change in Working Capital	43.18	7.35	-7.76	20.02	3.08

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