HNB Life PLC (COSE:HASU.N0000)

HNB Life Balance Sheet

Financials in millions LKR. 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	13,205	47,573	42,101	34,322	27,212	15,823
Investments in Equity & Preferred Securities	-	-	679.58	98.95	41.32	76.88
Policy Loans	476.08	504.02	459.4	441.92	420.91	403.45
Other Investments	23,587	19,829	11,076	8,848	7,287	12,860
Total Investments	38,744	69,221	54,764	44,297	35,045	29,498
Cash & Equivalents	2,079	1,593	1,402	1,123	1,033	2,113
Reinsurance Recoverable	5,615	3,549	1,292	1,371	1,066	1,081
Other Receivables	36,271	3,930	3,015	2,568	2,465	1,582
Deferred Policy Acquisition Cost	22.4	11.13	33.47	208.47	164	157.71
Property, Plant & Equipment	1,803	1,294	1,252	1,118	794.84	678.03
Other Intangible Assets	499.71	522.37	164.02	63.92	61.12	63.18
Other Current Assets	-	520.95	512.01	511.31	367.34	404.46
Long-Term Deferred Tax Assets	36.73	9.12	14.78	1.53	99.43	291.83
Total Assets	86,902	80,651	62,449	51,263	41,096	35,869

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
Accrued Expenses	-	1,141	833.97	639.08	622.04	400.89
Insurance & Annuity Liabilities	55,413	49,494	38,745	30,969	24,600	20,232
Unpaid Claims	4,354	3,909	2,090	1,958	1,612	1,612
Unearned Premiums	3,234	5,279	3,193	3,258	3,035	2,567
Reinsurance Payable	2,942	1,848	1,000	696.92	959.69	1,086
Current Portion of Leases	-	215.21	200.07	146.2	152.04	112.57
Short-Term Debt	410.08	341.84	418.99	471.27	265.54	111.67
Current Income Taxes Payable	377.73	596.47	559.88	530.01	253.81	62.17
Long-Term Leases	1,018	378.42	360.84	304.1	258.68	309.27
Other Current Liabilities	-	2,789	2,110	1,687	1,302	1,015
Other Long-Term Liabilities	5,270	-	-	-	-	-
Total Liabilities	73,686	66,517	49,932	40,986	33,297	27,746

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	1,172	1,172	1,172	1,172	1,172	1,172
Retained Earnings	12,375	12,533	10,733	9,421	8,204	7,026
Comprehensive Income & Other	-331.63	428.85	612.42	-316.22	-1,577	-74.7
Shareholders' Equity	13,216	14,133	12,517	10,277	7,798	8,123
Total Liabilities & Equity	86,902	80,651	62,449	51,263	41,096	35,869

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	150	150	150	150	150	150
Total Common Shares Outstanding	150	150	150	150	150	150
Total Debt	1,428	935.46	979.89	921.58	676.26	533.5
Net Cash (Debt)	651.04	657.23	422.53	201.43	357.05	1,579
Net Cash Growth	48.06%	55.55%	109.77%	-43.59%	-77.39%	715.47%
Net Cash Per Share	4.34	4.38	2.82	1.34	2.38	10.53
Book Value Per Share	88.10	94.22	83.45	68.51	51.99	54.15
Tangible Book Value	12,716	13,611	12,353	10,213	7,737	8,060
Tangible Book Value Per Share	84.77	90.74	82.35	68.09	51.58	53.73
Land	-	82	82	68.64	68.64	68.64
Machinery	-	1,538	1,336	1,139	783.74	617.69

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 11, 2026

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