Liva Group SAOG (MSM:LIVA)

Liva Group SAOG Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-6.62	5.76	3.3	7.47
Depreciation & Amortization	2.72	2.92	1.87	1
Gain (Loss) on Sale of Assets	-	-2.75	-	-0
Gain (Loss) on Sale of Investments	-0.09	-0.87	0.3	-0.92
Change in Accounts Receivable	-	-	-	-6.71
Reinsurance Recoverable	-39.82	2.81	2.74	-0.42
Change in Insurance Reserves / Liabilities	50.67	-4.32	22.37	11.26
Change in Other Net Operating Assets	-3.5	-6.25	-5.1	-0.31
Other Operating Activities	-9.55	-7.23	-6.6	-6.14
Operating Cash Flow	-6.19	-9.92	18.89	5.05
Operating Cash Flow Growth	-	-	273.76%	-72.10%
Capital Expenditures	-3	-2.02	-1.27	-0.75
Sale of Property, Plant & Equipment	0	3.93	0.12	0
Cash Acquisitions	-	-	-55.31	-
Investment in Securities	-26.46	10	-5.39	-3
Other Investing Activities	14.41	13.95	8.6	4.7
Investing Cash Flow	-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	-2.69	-5.39	-	-
Net Debt Issued (Repaid)	-2.69	-5.39	69.59	7.5
Common Dividends Paid	-0.15	-	-	-9.28
Other Financing Activities	-4.38	-4.51	-1.75	-0.08
Financing Cash Flow	-7.22	-9.9	67.85	-1.85
Foreign Exchange Rate Adjustments	0	-0	-0.02	0
Net Cash Flow	-28.45	6.05	33.49	4.2
Free Cash Flow	-9.19	-11.94	17.62	4.3
Free Cash Flow Growth	-	-	309.36%	-74.65%
Free Cash Flow Margin	-3.46%	-4.42%	9.29%	3.39%
Free Cash Flow Per Share	-0.02	-0.03	0.05	0.02
Cash Interest Paid	4.34	4.45	-	0.08
Cash Income Tax Paid	0.97	0.84	1.32	2.57
Levered Free Cash Flow	-16.11	105.53	-57.06	7.45
Unlevered Free Cash Flow	-16.05	105.61	-56.07	7.49
Change in Working Capital	7.35	-7.76	20.02	3.08

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