Liva Insurance Company Cash Flow Statement

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

Millions SAR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	32.03	26.64	32.76	11.26	-42.95	-35.38
Depreciation & Amortization	1.13	1.35	1.37	2.15	3.21	2.93
Gain (Loss) on Sale of Investments	1.99	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	25.39	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	107.27	103.72	27.92	1.07	89.17	54.51
Change in Other Net Operating Assets	-1.25	8.64	5.62	-23.63	-1.65	-3.82
Other Operating Activities	-53.8	-66.56	-33.92	-19.24	1.72	3.44
Operating Cash Flow	142.27	66.25	38.88	1	41.99	43.13
Operating Cash Flow Growth	205.74%	70.38%	3776.47%	-97.61%	-2.63%	-
Capital Expenditures	-2.53	-2.08	-0.76	-0.91	-1.09	-1.23
Purchase / Sale of Intangible Assets	-1.06	-1.16	-1.33	-0.09	-0.09	-1.61
Investment in Securities	-148.97	-113.03	-79.72	50.93	-44.66	-22.06
Other Investing Activities	22.9	23.86	23.32	16.78	-	-
Investing Cash Flow	-129.65	-92.41	-58.5	66.71	-45.84	-24.89
Net Cash Flow	12.62	-26.17	-19.62	67.71	-3.85	18.24
Free Cash Flow	139.74	64.16	38.12	0.09	40.91	41.9
Free Cash Flow Growth	204.16%	68.32%	42254.44%	-99.78%	-2.38%	-
Free Cash Flow Margin	20.81%	10.46%	7.98%	0.02%	11.70%	34.12%
Free Cash Flow Per Share	3.42	1.60	0.95	0.00	1.02	1.04
Levered Free Cash Flow	-466.01	-1.92	37.94	-129.12	-14.56	57.55
Unlevered Free Cash Flow	-463.14	0.94	39.52	-124.73	-14.56	57.55
Change in Working Capital	160.91	103.25	36.64	6.58	79.44	70.92