HAYAH Insurance Company P.J.S.C. (ADX: HAYAH)

HAYAH Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Investments in Debt Securities	67.61	76.27	68.7	85.53	73.18	-
Investments in Equity & Preferred Securities	16.52	10.12	8.53	0.8	0.63	-
Other Investments	28.73	10	37.03	43.45	18.11	123.95
Total Investments	129.03	112.91	128.65	142.02	100.43	132.48
Cash & Equivalents	8.63	6.15	11.98	20.91	53.06	16.55
Reinsurance Recoverable	26.25	34.83	16.76	6.55	4.09	6.39
Other Receivables	20.86	1.97	1.97	7.85	14.63	17.69
Deferred Policy Acquisition Cost	-	-	-	0.75	0.99	0.97
Property, Plant & Equipment	1.91	2.15	2.2	0.14	0.4	0.74
Other Intangible Assets	13.15	11.65	5.77	1.47	0.69	0.14
Restricted Cash	4	4	4	4	4	4
Other Current Assets	-	20.36	12.84	0.56	0.48	0.62
Total Assets	203.83	194.02	184.15	184.25	178.77	179.56
Accrued Expenses	-	0.02	0	7.03	8.58	10.12
Insurance & Annuity Liabilities	56.15	45.5	44.2	29.41	23.3	19.85
Unpaid Claims	-	-	-	10.25	12.64	15.4
Unearned Premiums	-	-	-	9.78	7.27	8.03
Reinsurance Payable	-	-	0.04	2.28	1.39	0.68
Other Long-Term Liabilities	23.19	26.75	16.77	-	-	4.31
Total Liabilities	82.09	74.7	62.76	59.95	54.18	58.94
Common Stock	200	200	200	200	200	200
Retained Earnings	-79.18	-81.71	-76.01	-77.53	-78.71	-80.95
Comprensive Income & Other	0.92	1.03	-2.6	1.84	3.29	1.57
Shareholders' Equity	121.74	119.32	121.39	124.3	124.59	120.62
Total Liabilities & Equity	203.83	194.02	184.15	184.25	178.77	179.56
Filing Date Shares Outstanding	200	200	200	200	200	200
Total Common Shares Outstanding	200	200	200	200	200	200
Net Cash (Debt)	8.63	6.15	11.98	20.91	53.06	16.55
Net Cash Growth	-59.47%	-48.62%	-42.71%	-60.60%	220.69%	15.80%
Net Cash Per Share	0.04	0.03	0.06	0.10	0.27	0.08
Book Value Per Share	0.61	0.60	0.61	0.62	0.62	0.60
Tangible Book Value	108.59	107.67	115.63	122.83	123.9	120.48
Tangible Book Value Per Share	0.54	0.54	0.58	0.61	0.62	0.60
Machinery	-	6.11	5.97	5.21	5.13	5.11
Leasehold Improvements	-	2.22	1.53	1.49	1.49	1.49

Source: S&P Capital IQ. Insurance template. Financial Sources.