La Positiva Seguros y Reaseguros S.A. (BVL:POSITIC1)

BVL:POSITIC1 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Investments in Debt Securities	5,009	4,967	5,096	4,692	4,455	3,780
Investments in Equity & Preferred Securities	77.21	71.58	70.32	102.25	95.81	88.32
Policy Loans	-	-	-	-	-	1.39
Other Investments	1,878	1,962	1,482	1,273	914.56	868.77
Total Investments	7,645	7,684	7,201	6,624	5,910	5,224
Cash & Equivalents	693.05	319.4	200.69	173.14	222.22	412.26
Reinsurance Recoverable	991.77	981.68	1,140	1,034	998.04	1,032
Other Receivables	705.9	806.83	760.52	767.62	556.71	529.58
Property, Plant & Equipment	58.87	58.69	67.45	67.67	68.92	65.78
Other Intangible Assets	-	78.84	68.19	53.01	46.31	50.66
Restricted Cash	-	4.72	3.1	2.69	3.36	1.73
Other Current Assets	27.63	6.92	5.01	5.78	10.59	33.66
Long-Term Deferred Tax Assets	31.16	12.54	25.77	35.51	30.25	20.43
Other Long-Term Assets	182.47	64.23	85.49	11.68	17.03	11.86
Total Assets	10,336	10,018	9,557	8,775	7,863	7,382

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	27.1	34.36	48.34	31.37	36.09
Accrued Expenses	373.15	324.03	303.68	269.43	188.39	214.53
Insurance & Annuity Liabilities	5,974	4,426	4,267	4,033	3,831	3,683
Unpaid Claims	2,117	1,973	1,868	1,723	1,430	1,265
Unearned Premiums	-	1,042	938.26	863.89	743.41	658.75
Reinsurance Payable	-	465.84	559.95	554	652.53	604.17
Short-Term Debt	-	1	1.95	0.76	0.96	0.22
Long-Term Deferred Tax Liabilities	10.8	-	-	-	-	-
Other Long-Term Liabilities	85.34	108.28	97.71	104.26	84.82	82.98
Total Liabilities	8,672	8,368	8,072	7,596	6,962	6,545

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	851.82	773	660.88	542.03	493.61	452.31
Retained Earnings	215.17	275.5	277.94	202.71	117.25	103.76
Comprehensive Income & Other	61.14	50.37	40.88	17.33	-10.66	2.88
Total Common Equity	1,128	1,099	979.7	762.07	600.21	558.96
Minority Interest	534.96	551.39	505.29	416.43	300.34	278.03
Shareholders' Equity	1,663	1,650	1,485	1,178	900.54	836.99
Total Liabilities & Equity	10,336	10,018	9,557	8,775	7,863	7,382

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Filing Date Shares Outstanding	851.82	851.81	851.81	851.82	851.81	851.82
Total Common Shares Outstanding	851.82	851.81	851.81	851.82	851.81	851.82
Total Debt	-	1	1.95	0.76	0.96	0.22
Net Cash (Debt)	693.05	318.4	198.74	172.38	221.26	412.04
Net Cash Growth	211.41%	60.21%	15.29%	-22.09%	-46.30%	-13.47%
Net Cash Per Share	0.81	0.37	0.23	0.20	0.26	0.48
Book Value Per Share	1.32	1.29	1.15	0.89	0.70	0.66
Tangible Book Value	1,128	1,020	911.52	709.06	553.9	508.3
Tangible Book Value Per Share	1.32	1.20	1.07	0.83	0.65	0.60
Land	-	14.62	15.26	15.3	14.55	14.52
Buildings	-	51.3	51.62	51.93	53.23	50.53
Machinery	-	44.85	42.7	40.73	42.22	38.98
Construction In Progress	-	-	-	0.68	0.48	0.48

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

Data Sources Report a data error