Bangladesh National Insurance Company Limited (DSE:BNICL)

DSE:BNICL Cash Flow Statement

Financials in millions BDT. 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	340.6	185.34	178.79	176.78	143.03	110.08
Depreciation & Amortization	50.03	41.55	38.43	28.97	14.84	8.02
Gain (Loss) on Sale of Assets	-0.19	-0.19	-0.14	-6.01	-0.3	-
Change in Unearned Revenue	43.18	43.75	29.03	25.31	-	-
Change in Income Taxes	-98.71	-58.17	-54.75	-47.34	-25.35	-39.25
Change in Insurance Reserves / Liabilities	205.57	205.57	-38.27	83.51	2.66	-34.53
Change in Other Net Operating Assets	-154.68	-121.92	19.23	159.28	249.04	148.33
Other Operating Activities	-128.2	0.95	14.62	36.27	43.92	36.6
Operating Cash Flow	256.16	296.95	187.01	456.8	427.88	229.66
Operating Cash Flow Growth	5.89%	58.79%	-59.06%	6.76%	86.31%	306.07%
Capital Expenditures	-2.69	-1.81	-133.36	-61.95	-19.76	-14.94
Sale of Property, Plant & Equipment	0.07	0.19	0.14	6.01	0.3	-
Investment in Securities	-48.47	-46.13	25.46	-101.18	-50	-
Other Investing Activities	25.65	18.25	13.64	12.7	5.18	4.9
Investing Cash Flow	-25.44	-29.49	-94.11	-144.43	-64.28	-10.05
Common Dividends Paid	-88.5	-88.5	-88.5	-79.65	-66.38	-53.1
Financing Cash Flow	-88.5	-88.5	-88.5	-79.65	-66.38	-53.1
Miscellaneous Cash Flow Adjustments	-0	-0	-	0	-	-
Net Cash Flow	142.23	178.96	4.4	232.72	297.22	166.52
Free Cash Flow	253.48	295.14	53.65	394.84	408.12	214.72
Free Cash Flow Growth	5.89%	450.11%	-86.41%	-3.25%	90.07%	-
Free Cash Flow Margin	23.37%	28.02%	5.61%	47.27%	55.67%	43.41%
Free Cash Flow Per Share	5.73	6.67	1.21	8.92	9.22	4.85
Cash Income Tax Paid	63.32	58.17	54.75	47.34	25.35	39.25
Levered Free Cash Flow	280.95	369.37	81.33	178.21	327.35	-
Unlevered Free Cash Flow	284.29	372.72	83.11	179.23	328.12	-
Change in Working Capital	-6.06	69.31	-44.69	220.78	226.39	74.96

Source: S&P Global Market Intelligence. Insurance template. Financial Sources.