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

ADX:HAYAH Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Investments in Debt Securities	-	56.93	63.72	76.27	68.7	85.53
Investments in Equity & Preferred Securities	-	10.51	10.31	10.12	8.53	0.8
Other Investments	115.73	2	10	10	37.03	43.45
Total Investments	141.76	87.2	103.51	112.91	128.65	142.02
Cash & Equivalents	39.52	34.43	8.45	6.15	11.98	20.91
Reinsurance Recoverable	66.18	64.18	37.69	34.83	16.76	6.55
Other Receivables	12.3	6.58	9.16	1.97	1.97	7.85
Deferred Policy Acquisition Cost	-	-	-	-	-	0.75
Property, Plant & Equipment	2.01	2.08	2.08	2.15	2.2	0.14
Other Intangible Assets	11.75	10.61	9.88	11.65	5.77	1.47
Restricted Cash	4	4	4	4	4	4
Other Current Assets	-	70.68	27.63	20.36	12.84	0.56
Total Assets	277.51	279.75	202.39	194.02	184.15	184.25
Accrued Expenses	-	1.06	0.08	0.02	0	7.03
Insurance & Annuity Liabilities	69.6	77.06	47.11	45.5	44.2	29.41
Unpaid Claims	-	-	-	-	-	10.25
Unearned Premiums	-	-	-	-	-	9.78
Reinsurance Payable	-	-	-	-	0.04	2.28
Other Current Liabilities	77.53	70.11	28.3	26.75	-	-
Other Long-Term Liabilities	3.08	-	-	-	16.77	-
Total Liabilities	153.99	151.68	77.99	74.7	62.76	59.95
Common Stock	200	200	200	200	200	200
Retained Earnings	-74.15	-75.4	-77.07	-81.71	-76.01	-77.53
Comprehensive Income & Other	-2.33	3.47	1.47	1.03	-2.6	1.84
Shareholders' Equity	123.53	128.08	124.4	119.32	121.39	124.3
Total Liabilities & Equity	277.51	279.75	202.39	194.02	184.15	184.25
Filing Date Shares Outstanding	207.83	200	200	200	200	200
Total Common Shares Outstanding	207.83	200	200	200	200	200
Net Cash (Debt)	39.52	34.43	8.45	6.15	11.98	20.91
Net Cash Growth	286.01%	307.53%	37.28%	-48.62%	-42.71%	-60.60%
Net Cash Per Share	0.19	0.17	0.04	0.03	0.06	0.10
Book Value Per Share	0.59	0.64	0.62	0.60	0.61	0.62
Tangible Book Value	111.78	117.46	114.52	107.67	115.63	122.83
Tangible Book Value Per Share	0.54	0.59	0.57	0.54	0.58	0.61
Machinery	-	7.77	6.91	6.11	5.97	5.21
Leasehold Improvements	-	2.38	2.22	2.22	1.53	1.49

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