Liva Group SAOG (MSM:LIVA)

Liva Group SAOG Cash Flow Statement

Financials in millions OMR. 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	-	-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.