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	331.54	252.75	259.4	183.59	118.5
Total Interest & Dividend Income	15.34	12.36	9.93	6.38	5.77
Gain (Loss) on Sale of Investments	2.74	0.09	0.87	-0.3	-
Other Revenue	-	-	-	-	2.7
Total Revenue	349.62	265.2	270.19	189.66	126.96
Revenue Growth (YoY)	31.83%	-1.85%	42.46%	49.39%	4.03%
Policy Benefits	317.81	258.4	250.35	178.11	92.62
Policy Acquisition & Underwriting Costs	-	-	-	-	12.21
Selling, General & Administrative	16.06	14.86	16.95	6.21	13.46
Other Operating Expenses	-0.73	-2.46	-1.98	-0.26	-0.05
Total Operating Expenses	333.15	270.79	265.32	184.06	118.24
Operating Income	16.48	-5.59	4.87	5.6	8.72
Interest Expense	-	-	-0.14	-1.58	-0.08
Currency Exchange Gain (Loss)	0.01	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	2.27	-0.56	1.12	0.92	1.17
Earnings From Continuing Ops.	14.21	-5.02	6.38	3.08	7.47
Minority Interest in Earnings	-1.44	-1.6	-0.62	0.22	-
Net Income	12.77	-6.62	5.76	3.3	7.47
Net Income to Common	12.77	-6.62	5.76	3.3	7.47
Net Income Growth	-	-	74.74%	-55.89%	-50.20%
Shares Outstanding (Basic)	398	398	398	332	267
Shares Outstanding (Diluted)	414	398	414	332	267
Shares Change (YoY)	3.93%	-3.78%	24.83%	24.27%	0.72%
EPS (Basic)	0.03	-0.02	0.01	0.01	0.03
EPS (Diluted)	0.03	-0.02	0.01	0.01	0.03
EPS Growth	-	-	40.85%	-64.50%	-50.55%
Free Cash Flow	44.54	-9.19	-11.94	17.62	4.3
Free Cash Flow Per Share	0.11	-0.02	-0.03	0.05	0.02
Operating Margin	4.71%	-2.11%	1.80%	2.95%	6.87%
Profit Margin	3.65%	-2.50%	2.13%	1.74%	5.89%
Free Cash Flow Margin	12.74%	-3.47%	-4.42%	9.29%	3.39%
EBITDA	18.78	-3.43	7.07	7.41	9.73
EBITDA Margin	5.37%	-1.29%	2.62%	3.91%	7.66%
D&A For EBITDA	2.31	2.15	2.2	1.81	1
EBIT	16.48	-5.59	4.87	5.6	8.72
EBIT Margin	4.71%	-2.11%	1.80%	2.95%	6.87%
Effective Tax Rate	13.79%	-	14.99%	23.02%	13.56%

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