Liva Insurance Company (TADAWUL: 8280)

Liva Insurance Company Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	20.53	11.26	-42.95	-35.38	-6.15	15.02
Depreciation & Amortization	1.57	2.15	3.21	2.93	1.65	0.85
Gain (Loss) on Sale of Investments	0.88	0.26	0.57	0.31	0.33	0.07
Change in Accounts Receivable	0.77	-0.07	0.11	-2.43	6.98	-
Reinsurance Recoverable	30.92	7.27	-5.68	-20.03	-4.94	41.73
Change in Accounts Payable	-	-	-	-2.64	-10.49	6.59
Change in Unearned Revenue	-	-	-	34.86	-8.72	-36.78
Change in Insurance Reserves / Liabilities	-62.17	0.69	89.17	54.51	-17.97	-9.09
Change in Other Net Operating Assets	-3.81	-36.24	-1.65	-3.82	0.83	-3.19
Other Operating Activities	7.49	5.69	1.72	3.44	5.81	5.42
Operating Cash Flow	18.16	12.93	41.99	43.13	-37.33	42.89
Operating Cash Flow Growth	-66.51%	-69.21%	-2.63%	-	-	24.57%
Capital Expenditures	-1.33	-0.91	-1.09	-1.23	-1.26	-0.39
Purchase / Sale of Intangible Assets	-0.5	-0.09	-0.09	-1.61	-3.12	-1.62
Investment in Securities	-29.5	55.79	-44.66	-22.06	49.85	-81.64
Investing Cash Flow	-31.33	54.78	-45.84	-24.89	45.47	-83.65
Net Cash Flow	-13.17	67.71	-3.85	18.24	8.14	-40.76
Free Cash Flow	16.83	12.02	40.91	41.9	-38.6	42.5
Free Cash Flow Growth	-68.77%	-70.62%	-2.38%	-	-	28.15%
Free Cash Flow Margin	3.55%	2.25%	11.70%	34.11%	-37.57%	26.79%
Free Cash Flow Per Share	0.41	0.30	1.02	1.04	-0.94	1.08
Levered Free Cash Flow	7.61	31.56	-14.56	57.55	-38.38	39.3
Unlevered Free Cash Flow	7.61	31.56	-14.56	57.55	-38.38	39.3
Change in Net Working Capital	-2.97	-31.65	-17.91	-74.75	36.55	-25.68

Source: S&P Capital IQ. Insurance template. Financial Sources.