Liva Insurance Company Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	26.64	32.76	11.26	-42.95	-35.38
Depreciation & Amortization	1.35	1.37	2.15	3.21	2.93
Gain (Loss) on Sale of Investments	1.57	2.03	0.26	0.57	0.31
Change in Accounts Receivable	-0.2	0.07	-0.07	0.11	-2.43
Reinsurance Recoverable	47.72	-86.4	7.27	-5.68	-20.03
Change in Accounts Payable	-	-	-	-	-2.64
Change in Unearned Revenue	-	-	-	-	34.86
Change in Insurance Reserves / Liabilities	103.72	27.92	1.07	89.17	54.51
Change in Other Net Operating Assets	8.64	5.62	-23.63	-1.65	-3.82
Other Operating Activities	-66.56	-33.92	-19.24	1.72	3.44
Operating Cash Flow	66.25	38.88	1	41.99	43.13
Operating Cash Flow Growth	70.38%	3776.47%	-97.61%	-2.63%	-
Capital Expenditures	-2.08	-0.76	-0.91	-1.09	-1.23
Purchase / Sale of Intangible Assets	-1.16	-1.33	-0.09	-0.09	-1.61
Investment in Securities	-113.03	-79.72	50.93	-44.66	-22.06
Other Investing Activities	23.86	23.32	16.78	-	-
Investing Cash Flow	-92.41	-58.5	66.71	-45.84	-24.89
Net Cash Flow	-26.17	-19.62	67.71	-3.85	18.24
Free Cash Flow	64.16	38.12	0.09	40.91	41.9
Free Cash Flow Growth	68.32%	42254.44%	-99.78%	-2.38%	-
Free Cash Flow Margin	10.46%	7.98%	0.02%	11.70%	34.12%
Free Cash Flow Per Share	1.60	0.95	0.00	1.02	1.04
Levered Free Cash Flow	-1.92	37.94	-129.12	-14.56	57.55
Unlevered Free Cash Flow	0.94	39.52	-124.73	-14.56	57.55
Change in Working Capital	103.25	36.64	6.58	79.44	70.92

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.