Advances in Consumer Research
Issue 3 : 807-809
Original Article
Financial Performance of the Insurance Industry in India: A Cash Flow-Based Comparative Study During the Year 2016–2025
 ,
1
HOD, Department of Management, School of Commerce and Management, Dr. Subhash University Junagadh.
2
Ph.D. Scholar Commerce and Accountancy Department Dr. Subhash University, Junagadh.
Abstract

This study evaluates the financial performance of the Indian insurance industry using cash flow statement analysis of major insurers over the last decade (2016–2025). Cash flow statements provide deeper insights into liquidity, operational efficiency, and sustainability compared to profit-based metrics. The paper focuses on leading insurers such as ICICI Prudential Life Insurance and HDFC Life Insurance, comparing operating, investing, and financing cash flows. The findings reveal increasing volatility in operating cash flows, consistent negative investing cash flows due to portfolio expansion, and fluctuating financing patterns. The study concludes that while the industry shows strong growth potential, cash flow instability remains a key concern.

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Volume 3, Issue 3
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