Damaan Islamic Insurance Company "Beema" (Q.P.S.C.) (QSE:BEMA)

QSE:BEMA Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	135.5	112.24	97.23	101.23	50.84	90.09
Depreciation & Amortization	9.41	9.25	7.38	6.58	6	1.03
Other Amortization	0.08	0.15	0.15	0.16	0.08	-
Gain (Loss) on Sale of Assets	-0	0	-0.15	-	-0.11	-
Gain (Loss) on Sale of Investments	-50.57	-40.07	-34.22	-26.6	-28.41	-31.71
Change in Accounts Receivable	54.73	-	-	-	-	-
Change in Insurance Reserves / Liabilities	91.4	91.4	17.5	34.55	41.09	-1.81
Change in Other Net Operating Assets	-16.38	-18.45	-217.84	183.23	-0.81	11.11
Other Operating Activities	0.63	0.52	-0.77	5.77	50.99	0.19
Operating Cash Flow	224.79	155.05	-130.71	304.91	120.63	89.97
Operating Cash Flow Growth	92.58%	-	-	152.77%	34.08%	28.87%
Capital Expenditures	-6.17	-4.11	-5.26	-6.35	-9.27	-11.51
Sale of Property, Plant & Equipment	1.83	0.04	0.16	-	0.11	-
Investment in Securities	-214.76	-117.81	174.29	-211.37	52.35	-107.21
Investing Cash Flow	-219.11	-121.89	169.19	-217.72	43.18	-118.72
Long-Term Debt Issued	-	-	-	55.93	-	-
Total Debt Repaid	-0.14	-1.2	-239.41	-0.18	-104.28	-13.1
Net Debt Issued (Repaid)	-0.14	-1.2	-239.41	55.74	-104.28	-13.1
Common Dividends Paid	-45.54	-42.9	-37.21	-23.33	-22.1	-20.9
Financing Cash Flow	-45.68	-44.1	-276.62	32.41	-126.38	-33.99
Net Cash Flow	-40	-10.94	-238.14	119.61	37.43	-62.74
Free Cash Flow	218.62	150.94	-135.96	298.56	111.36	78.46
Free Cash Flow Growth	90.70%	-	-	168.11%	41.93%	65.90%
Free Cash Flow Margin	41.43%	35.78%	-41.08%	98.05%	39.57%	23.26%
Free Cash Flow Per Share	1.09	0.76	-0.68	1.49	0.56	3.92
Cash Income Tax Paid	-	-	1.06	1.39	0.65	-
Levered Free Cash Flow	-268.01	168.22	-133.07	338.01	142.9	21.94
Unlevered Free Cash Flow	-267.83	168.36	-132.73	338.47	143.01	22.39
Change in Working Capital	129.75	72.95	-200.34	217.78	40.28	9.3

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.