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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	28.62	11.26	-42.95	-35.38	-6.15	15.02
Depreciation & Amortization	1.56	2.15	3.21	2.93	1.65	0.85
Gain (Loss) on Sale of Investments	-4.79	0.26	0.57	0.31	0.33	0.07
Change in Accounts Receivable	2.11	-0.07	0.11	-2.43	6.98	-
Reinsurance Recoverable	-17.41	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	-8.14	0.69	89.17	54.51	-17.97	-9.09
Change in Other Net Operating Assets	-13.03	-36.24	-1.65	-3.82	0.83	-3.19
Other Operating Activities	7.09	5.69	1.72	3.44	5.81	5.42
Operating Cash Flow	27.92	12.93	41.99	43.13	-37.33	42.89
Operating Cash Flow Growth	19.31%	-69.21%	-2.63%	-	-	24.57%
Capital Expenditures	-0.86	-0.91	-1.09	-1.23	-1.26	-0.39
Purchase / Sale of Intangible Assets	-0.75	-0.09	-0.09	-1.61	-3.12	-1.62
Investment in Securities	-32.52	55.79	-44.66	-22.06	49.85	-81.64
Investing Cash Flow	-34.12	54.78	-45.84	-24.89	45.47	-83.65
Net Cash Flow	-6.21	67.71	-3.85	18.24	8.14	-40.76
Free Cash Flow	27.06	12.02	40.91	41.9	-38.6	42.5
Free Cash Flow Growth	19.66%	-70.62%	-2.38%	-	-	28.15%
Free Cash Flow Margin	5.77%	2.25%	11.70%	34.11%	-37.57%	26.79%
Free Cash Flow Per Share	0.65	0.30	1.02	1.04	-0.94	1.08
Levered Free Cash Flow	31.76	31.56	-14.56	57.55	-38.38	39.3
Unlevered Free Cash Flow	31.76	31.56	-14.56	57.55	-38.38	39.3
Change in Net Working Capital	-23.09	-31.65	-17.91	-74.75	36.55	-25.68

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