Liva Insurance Company (TADAWUL:8280)

Liva Insurance Company Cash Flow Statement

Financials in millions SAR. 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	27.38	32.76	11.26	-42.95	-35.38	-6.15
Depreciation & Amortization	1.36	1.37	2.15	3.21	2.93	1.65
Gain (Loss) on Sale of Investments	-0.23	2.03	0.26	0.57	0.31	0.33
Change in Accounts Receivable	-0.02	0.07	-0.07	0.11	-2.43	6.98
Reinsurance Recoverable	-50.27	-86.4	7.27	-5.68	-20.03	-4.94
Change in Accounts Payable	-	-	-	-	-2.64	-10.49
Change in Unearned Revenue	-	-	-	-	34.86	-8.72
Change in Insurance Reserves / Liabilities	73.02	27.92	1.07	89.17	54.51	-17.97
Change in Other Net Operating Assets	-7.6	5.62	-23.63	-1.65	-3.82	0.83
Other Operating Activities	-66.44	-33.92	-19.24	1.72	3.44	5.81
Operating Cash Flow	5.76	38.88	1	41.99	43.13	-37.33
Operating Cash Flow Growth	-63.99%	3776.47%	-97.61%	-2.63%	-	-
Capital Expenditures	-1.93	-0.76	-0.91	-1.09	-1.23	-1.26
Purchase / Sale of Intangible Assets	-1.34	-1.33	-0.09	-0.09	-1.61	-3.12
Investment in Securities	49.76	-79.72	50.93	-44.66	-22.06	49.85
Other Investing Activities	23.32	23.32	16.78	-	-	-
Investing Cash Flow	69.81	-58.5	66.71	-45.84	-24.89	45.47
Net Cash Flow	75.57	-19.62	67.71	-3.85	18.24	8.14
Free Cash Flow	3.83	38.12	0.09	40.91	41.9	-38.6
Free Cash Flow Growth	-74.69%	42254.44%	-99.78%	-2.38%	-	-
Free Cash Flow Margin	0.68%	7.98%	0.02%	11.70%	34.12%	-37.57%
Free Cash Flow Per Share	0.10	0.95	0.00	1.02	1.04	-0.94
Levered Free Cash Flow	-151.27	30.79	-129.12	-14.56	57.55	-38.38
Unlevered Free Cash Flow	-149.81	32.36	-124.73	-14.56	57.55	-38.38
Change in Working Capital	43.68	36.64	6.58	79.44	70.92	-40.05

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