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	-	4,967	5,096	4,692	4,455	3,780
Investments in Equity & Preferred Securities	-	71.58	70.32	102.25	95.81	88.32
Policy Loans	-	-	-	-	-	1.39
Other Investments	1,375	1,962	1,482	1,273	914.56	868.77
Total Investments	1,405	7,684	7,201	6,624	5,910	5,224
Cash & Equivalents	272.1	319.4	200.69	173.14	222.22	412.26
Reinsurance Recoverable	536.64	981.68	1,140	1,034	998.04	1,032
Other Receivables	534.39	806.83	760.52	767.62	556.71	529.58
Property, Plant & Equipment	41.93	58.69	67.45	67.67	68.92	65.78
Other Intangible Assets	43.35	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	16.41	6.92	5.01	5.78	10.59	33.66
Long-Term Deferred Tax Assets	-	12.54	25.77	35.51	30.25	20.43
Other Long-Term Assets	46.12	64.23	85.49	11.68	17.03	11.86
Total Assets	2,896	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	259.35	324.03	303.68	269.43	188.39	214.53
Insurance & Annuity Liabilities	573.21	4,426	4,267	4,033	3,831	3,683
Unpaid Claims	522.97	1,973	1,868	1,723	1,430	1,265
Unearned Premiums	-	1,042	938.26	863.89	743.41	658.75
Reinsurance Payable	204.76	465.84	559.95	554	652.53	604.17
Short-Term Debt	0.02	1	1.95	0.76	0.96	0.22
Long-Term Debt	85.35	-	-	-	-	-
Long-Term Deferred Tax Liabilities	10.72	-	-	-	-	-
Other Long-Term Liabilities	-	108.28	97.71	104.26	84.82	82.98
Total Liabilities	1,768	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	91.39	275.5	277.94	202.71	117.25	103.76
Comprehensive Income & Other	184.92	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	-	551.39	505.29	416.43	300.34	278.03
Shareholders' Equity	1,128	1,650	1,485	1,178	900.54	836.99
Total Liabilities & Equity	2,896	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	855.63	851.81	851.81	851.82	851.81	851.82
Total Common Shares Outstanding	855.63	851.81	851.81	851.82	851.81	851.82
Total Debt	85.37	1	1.95	0.76	0.96	0.22
Net Cash (Debt)	186.73	318.4	198.74	172.38	221.26	412.04
Net Cash Growth	-16.09%	60.21%	15.29%	-22.09%	-46.30%	-13.47%
Net Cash Per Share	0.22	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	1,085	1,020	911.52	709.06	553.9	508.3
Tangible Book Value Per Share	1.27	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:

Jul 31, 2026

Data Sources Report a data error