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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Investments in Debt Securities	-	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	470.98	504.02	459.4	441.92	420.91	403.45
Other Investments	76,596	19,829	11,076	8,848	7,287	12,860
Total Investments	77,067	69,221	54,764	44,297	35,045	29,498
Cash & Equivalents	1,210	1,593	1,402	1,123	1,033	2,113
Reinsurance Recoverable	4,702	3,549	1,292	1,371	1,066	1,081
Other Receivables	2,207	3,930	3,015	2,568	2,465	1,582
Deferred Policy Acquisition Cost	1.44	11.13	33.47	208.47	164	157.71
Property, Plant & Equipment	1,875	1,294	1,252	1,118	794.84	678.03
Other Intangible Assets	611.71	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	43.84	9.12	14.78	1.53	99.43	291.83
Total Assets	89,492	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	Sep 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	66,485	49,494	38,745	30,969	24,600	20,232
Unpaid Claims	-	3,909	2,090	1,958	1,612	1,612
Unearned Premiums	-	5,279	3,193	3,258	3,035	2,567
Reinsurance Payable	2,447	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	269.23	341.84	418.99	471.27	265.54	111.67
Current Income Taxes Payable	280.4	596.47	559.88	530.01	253.81	62.17
Long-Term Leases	996.48	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	5,091	-	-	-	-	-
Total Liabilities	76,262	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	Sep 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	12,553	12,533	10,733	9,421	8,204	7,026
Comprehensive Income & Other	-494.66	428.85	612.42	-316.22	-1,577	-74.7
Shareholders' Equity	13,230	14,133	12,517	10,277	7,798	8,123
Total Liabilities & Equity	89,492	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Filing Date Shares Outstanding	149.41	150	150	150	150	150
Total Common Shares Outstanding	149.41	150	150	150	150	150
Total Debt	1,266	935.46	979.89	921.58	676.26	533.5
Net Cash (Debt)	-55.98	657.23	422.53	201.43	357.05	1,579
Net Cash Growth	-	55.55%	109.77%	-43.59%	-77.39%	715.47%
Net Cash Per Share	-0.37	4.38	2.82	1.34	2.38	10.53
Book Value Per Share	88.55	94.22	83.45	68.51	51.99	54.15
Tangible Book Value	12,619	13,611	12,353	10,213	7,737	8,060
Tangible Book Value Per Share	84.46	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: Sep 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:

Nov 4, 2026

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