EFU Life Assurance 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	2,713	2,990	2,065	1,692	1,508	1,784
Depreciation & Amortization	673.52	749.58	539.48	504.71	479.23	476.86
Other Amortization	166.51	89.48	20.65	14.96	20.87	22.55
Gain (Loss) on Sale of Assets	-40.61	-161.47	-140.03	-42.27	-37.06	-20.12
Gain (Loss) on Sale of Investments	-31,070	-22,558	-6,518	4,228	3,896	-9,999
Change in Other Net Operating Assets	46,255	44,896	30,673	14,476	7,819	24,893
Other Operating Activities	-32,998	-40,363	-33,699	-19,586	-12,009	-11,339
Operating Cash Flow	-14,299	-14,358	-7,060	1,288	1,678	5,820
Operating Cash Flow Growth	-	-	-	-23.25%	-71.17%	-25.86%
Capital Expenditures	-613.57	-969.81	-902.67	-361.46	-441.29	-344.13
Sale of Property, Plant & Equipment	132.31	293.86	243.18	92.97	83.83	49.19
Investment in Securities	-13,951	-30,668	-30,573	-27,939	-7,059	-16,985
Other Investing Activities	30,827	39,838	33,561	18,602	11,985	12,139
Investing Cash Flow	16,395	8,494	2,329	-9,606	4,569	-5,141
Total Debt Repaid	-233.12	-215.85	-191.18	-180.97	-158.85	-154.48
Net Debt Issued (Repaid)	-233.12	-215.85	-191.18	-180.97	-158.85	-154.48
Common Dividends Paid	-1,575	-1,523	-1,500	-1,500	-1,500	-1,500
Financing Cash Flow	-1,808	-1,738	-1,691	-1,681	-1,659	-1,654
Miscellaneous Cash Flow Adjustments	1,056	1,056	-	-	-	-
Net Cash Flow	1,344	-6,546	-6,422	-9,999	4,587	-975.46
Free Cash Flow	-14,913	-15,328	-7,962	926.09	1,236	5,476
Free Cash Flow Growth	-	-	-	-25.09%	-77.42%	-25.86%
Free Cash Flow Margin	-13.33%	-15.19%	-10.53%	1.75%	2.82%	10.43%
Free Cash Flow Per Share	-142.03	-147.74	-79.62	9.26	12.36	54.76
Cash Income Tax Paid	1,965	1,656	1,525	776.1	985.42	468.43
Levered Free Cash Flow	-41,510	-45,527	-31,913	-18,594	-1,879	-21,780
Unlevered Free Cash Flow	-41,443	-45,480	-31,869	-18,594	-1,879	-21,780
Change in Working Capital	46,255	44,896	30,673	14,476	7,819	24,893

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