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 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	2,198	2,442	2,987	2,065	1,692	1,508
Depreciation & Amortization	774.96	745.99	753.97	539.48	504.71	479.23
Other Amortization	124.09	124.09	89.48	20.65	14.96	20.87
Gain (Loss) on Sale of Assets	-54.92	-51.17	-161.47	-140.03	-42.27	-37.06
Gain (Loss) on Sale of Investments	-8,283	-21,285	-22,558	-6,518	4,228	3,896
Change in Other Net Operating Assets	20,581	34,148	44,894	30,673	14,476	7,819
Other Operating Activities	-29,698	-30,922	-40,363	-33,699	-19,586	-12,009
Operating Cash Flow	-14,358	-14,798	-14,358	-7,060	1,288	1,678
Operating Cash Flow Growth	-	-	-	-	-23.25%	-71.17%
Capital Expenditures	-832.48	-787.31	-969.81	-902.67	-361.46	-441.29
Sale of Property, Plant & Equipment	103.6	117.38	293.86	243.18	92.97	83.83
Investment in Securities	-8,865	-8,629	-30,668	-30,573	-27,939	-7,059
Other Investing Activities	28,015	29,146	39,838	33,561	18,602	11,985
Investing Cash Flow	18,421	19,847	8,494	2,329	-9,606	4,569
Total Debt Repaid	-245.46	-256.19	-215.85	-191.18	-180.97	-158.85
Net Debt Issued (Repaid)	-245.46	-256.19	-215.85	-191.18	-180.97	-158.85
Common Dividends Paid	-1,575	-1,575	-1,523	-1,500	-1,500	-1,500
Financing Cash Flow	-1,820	-1,831	-1,738	-1,691	-1,681	-1,659
Net Cash Flow	2,242	3,218	-7,602	-6,422	-9,999	4,587
Free Cash Flow	-15,190	-15,585	-15,328	-7,962	926.09	1,236
Free Cash Flow Growth	-	-	-	-	-25.09%	-77.42%
Free Cash Flow Margin	-16.70%	-15.10%	-15.17%	-10.53%	1.75%	2.82%
Free Cash Flow Per Share	-144.23	-148.43	-147.74	-79.62	9.26	12.36
Cash Income Tax Paid	2,252	2,089	1,656	1,525	776.1	985.42
Levered Free Cash Flow	217,231	-25,866	-45,577	-31,913	-18,594	-1,879
Unlevered Free Cash Flow	217,330	-25,778	-45,531	-31,869	-18,594	-1,879
Change in Working Capital	20,581	34,148	44,894	30,673	14,476	7,819

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