Liva Group SAOG Income Statement

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

Millions OMR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Premiums & Annuity Revenue	408.26	252.75	259.4	183.59	118.5
Total Interest & Dividend Income	18.08	-1.86	9.93	6.38	5.77
Gain (Loss) on Sale of Investments	-	0.09	0.87	-0.3	-
Other Revenue	-	14.31	-	-	2.7
Total Revenue	426.35	265.3	270.19	189.66	126.96
Revenue Growth (YoY)	60.71%	-1.81%	42.46%	49.39%	4.03%
Policy Benefits	394.53	258.4	250.35	178.11	92.62
Policy Acquisition & Underwriting Costs	-	-	-	-	12.21
Selling, General & Administrative	-	14.86	16.95	6.21	13.46
Other Operating Expenses	-0.74	-2.46	-1.98	-0.26	-0.05
Total Operating Expenses	393.8	270.79	265.32	184.06	118.24
Operating Income	32.55	-5.49	4.87	5.6	8.72
Interest Expense	-16.06	-0.09	-0.14	-1.58	-0.08
Currency Exchange Gain (Loss)	-	0.01	0.02	-0.02	-
EBT Excluding Unusual Items	16.49	-5.58	4.75	4	8.65
Gain (Loss) on Sale of Assets	-	-	2.75	-	-
Pretax Income	16.49	-5.58	7.5	4	8.65
Income Tax Expense	2.28	-0.56	1.12	0.92	1.17
Earnings From Continuing Ops.	14.22	-5.02	6.38	3.08	7.47
Minority Interest in Earnings	-	-1.6	-0.62	0.22	-
Net Income	14.22	-6.62	5.76	3.3	7.47
Net Income to Common	14.22	-6.62	5.76	3.3	7.47
Net Income Growth	-	-	74.74%	-55.89%	-50.20%
Shares Outstanding (Basic)	398	414	414	332	267
Shares Outstanding (Diluted)	398	414	414	332	267
Shares Change (YoY)	-3.78%	-	24.83%	24.27%	0.72%
EPS (Basic)	0.04	-0.02	0.01	0.01	0.03
EPS (Diluted)	0.04	-0.02	0.01	0.01	0.03
EPS Growth	-	-	39.98%	-64.50%	-50.55%
Free Cash Flow	-	-9.19	-11.94	17.62	4.3
Free Cash Flow Per Share	-	-0.02	-0.03	0.05	0.02
Operating Margin	7.63%	-2.07%	1.80%	2.95%	6.87%
Profit Margin	3.33%	-2.50%	2.13%	1.74%	5.89%
Free Cash Flow Margin	-	-3.46%	-4.42%	9.29%	3.39%
EBITDA	35.17	-3.34	7.07	7.41	9.73
EBITDA Margin	8.25%	-1.26%	2.62%	3.91%	7.66%
D&A For EBITDA	2.62	2.15	2.2	1.81	1
EBIT	32.55	-5.49	4.87	5.6	8.72
EBIT Margin	7.63%	-2.07%	1.80%	2.95%	6.87%
Effective Tax Rate	13.81%	-	14.99%	23.02%	13.56%

Source: S&P Global Market Intelligence. Insurance template. Financial Sources.