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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	5,544	5,648	3,781	3,273	421.47	2,606
Depreciation & Amortization	1,460	1,488	1,753	1,483	1,362	1,398
Other Amortization	124.09	124.09	89.48	20.65	14.96	20.87
Gain (Loss) on Sale of Assets	-188.06	-207.35	-311.76	-314.99	-98.98	-82.2
Gain (Loss) on Sale of Investments	-11,474	-24,529	-23,510	-6,613	4,117	3,768
Change in Other Net Operating Assets	20,681	34,704	44,915	32,085	17,746	7,111
Other Operating Activities	-31,382	-32,447	-40,400	-36,249	-20,712	-12,907
Operating Cash Flow	-15,236	-15,219	-13,683	-6,123	4,369	1,836
Operating Cash Flow Growth	-	-	-	-	138.01%	-74.58%
Capital Expenditures	-1,379	-1,223	-1,213	-1,395	-708.4	-782.1
Sale of Property, Plant & Equipment	273.38	296.83	401.55	344.09	155.24	122.76
Investment in Securities	-7,683	-8,838	-33,609	-31,685	-30,738	-7,302
Other Investing Activities	30,321	31,774	43,028	36,197	20,347	13,567
Investing Cash Flow	21,533	22,009	8,607	3,460	-10,945	5,606
Total Debt Repaid	-309.5	-317.87	-274.07	-243.35	-232.97	-211.67
Net Debt Issued (Repaid)	-309.5	-317.87	-274.07	-243.35	-232.97	-211.67
Common Dividends Paid	-2,208	-2,812	-2,771	-2,772	-2,745	-2,782
Financing Cash Flow	-2,517	-3,130	-3,045	-3,016	-2,978	-2,994
Net Cash Flow	3,780	3,660	-8,120	-5,678	-9,554	4,448
Free Cash Flow	-16,615	-16,442	-14,896	-7,519	3,661	1,054
Free Cash Flow Growth	-	-	-	-	247.45%	-84.11%
Free Cash Flow Margin	-14.94%	-13.30%	-12.55%	-8.28%	5.64%	1.91%
Free Cash Flow Per Share	-83.08	-82.21	-74.48	-37.59	18.30	5.27
Cash Income Tax Paid	5,499	4,958	4,544	-	1,791	2,144
Levered Free Cash Flow	174,554	10,238	-17,676	-20,091	26,022	-6,440
Unlevered Free Cash Flow	174,652	10,336	-17,618	-20,040	26,030	-6,434
Change in Working Capital	20,681	34,704	44,915	32,085	17,746	7,111

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