EFU General Insurance Cash Flow Statement

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	4,846	3,783	3,273	421.47	2,606	2,422
Depreciation & Amortization	1,609	1,749	1,483	1,362	1,398	954.59
Other Amortization	89.48	89.48	20.65	14.96	20.87	22.55
Gain (Loss) on Sale of Assets	-192.49	-311.76	-314.99	-98.98	-82.2	14.91
Gain (Loss) on Sale of Investments	-34,067	-23,510	-6,613	4,117	3,768	-10,153
Change in Other Net Operating Assets	45,830	44,917	32,085	17,746	7,111	26,318
Other Operating Activities	-34,213	-41,819	-36,249	-20,712	-12,907	-12,187
Operating Cash Flow	-14,679	-13,683	-6,123	4,369	1,836	7,221
Operating Cash Flow Growth	-	-	-	138.01%	-74.58%	-17.57%
Capital Expenditures	-955.37	-1,213	-1,395	-708.4	-782.1	-590.49
Sale of Property, Plant & Equipment	280.86	401.55	344.09	155.24	122.76	71.73
Investment in Securities	-14,817	-33,609	-31,685	-30,738	-7,302	-18,136
Other Investing Activities	33,991	43,028	36,197	20,347	13,567	13,602
Investing Cash Flow	18,500	8,607	3,460	-10,945	5,606	-5,053
Total Debt Repaid	-300.97	-274.07	-243.35	-232.97	-211.67	-204.94
Net Debt Issued (Repaid)	-300.97	-274.07	-243.35	-232.97	-211.67	-204.94
Common Dividends Paid	-2,813	-2,771	-2,772	-2,745	-2,782	-2,802
Financing Cash Flow	-3,114	-3,045	-3,016	-2,978	-2,994	-3,007
Miscellaneous Cash Flow Adjustments	1,056	1,056	-	-	-	-
Net Cash Flow	1,762	-7,064	-5,678	-9,554	4,448	-838.65
Free Cash Flow	-15,634	-14,896	-7,519	3,661	1,054	6,631
Free Cash Flow Growth	-	-	-	247.45%	-84.11%	-14.69%
Free Cash Flow Margin	-11.90%	-12.56%	-8.28%	5.64%	1.91%	10.54%
Free Cash Flow Per Share	-78.17	-74.48	-37.59	18.30	5.27	33.16
Cash Income Tax Paid	94.46	-	-	1,791	2,144	1,289
Levered Free Cash Flow	34,669	-16,207	-20,091	26,022	-6,440	-17,918
Unlevered Free Cash Flow	34,748	-16,150	-20,040	26,030	-6,434	-17,910
Change in Working Capital	45,830	44,917	32,085	17,746	7,111	26,318

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