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	688.69	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	719.72	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	80.5	78.84	68.19	53.01	46.31	50.66
Restricted Cash	4.36	4.72	3.1	2.69	3.36	1.73
Other Current Assets	13.81	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	101.97	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	26.36	27.1	34.36	48.34	31.37	36.09
Accrued Expenses	346.79	324.03	303.68	269.43	188.39	214.53
Insurance & Annuity Liabilities	4,995	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	693.01	1,042	938.26	863.89	743.41	658.75
Reinsurance Payable	397.13	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	851.81	851.81	851.81	851.82	851.81	851.82
Total Common Shares Outstanding	851.81	851.81	851.81	851.82	851.81	851.82
Total Debt	-	1	1.95	0.76	0.96	0.22
Net Cash (Debt)	688.69	318.4	198.74	172.38	221.26	412.04
Net Cash Growth	-	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	1,048	1,020	911.52	709.06	553.9	508.3
Tangible Book Value Per Share	1.23	1.20	1.07	0.83	0.65	0.60
Land	14.62	14.62	15.26	15.3	14.55	14.52
Buildings	51.75	51.3	51.62	51.93	53.23	50.53
Machinery	45.53	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:

Sep 15, 2026

Data Sources Report a data error