Liva Group SAOG (MSM: LIVA)

Liva Group SAOG Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Investments in Debt Securities	60.55	58.15	57.08	-	-	2.57
Policy Loans	0.03	0.03	0.05	0.07	0.11	0.13
Other Investments	198.66	158.67	196.46	98.07	92.84	69.06
Total Investments	260.11	246.45	254.43	98.14	92.95	71.76
Cash & Equivalents	34.73	54	47.93	14.43	10.23	19
Reinsurance Recoverable	78.34	28.67	24.21	22.61	24.63	38.92
Other Receivables	29.25	32.77	22.83	52.91	40.4	49.65
Deferred Policy Acquisition Cost	-	-	-	-	-	0.01
Property, Plant & Equipment	7.67	7.38	9.13	6.62	6.94	6.81
Goodwill	24.86	24.86	24.86	0.15	0.47	-
Other Intangible Assets	3.02	3.7	4.03	0.3	-	0.5
Long-Term Deferred Tax Assets	2.39	0.52	0.64	0.26	0.2	0.22
Total Assets	440.36	398.36	388.06	195.42	175.83	186.86
Accounts Payable	-	-	-	8.8	7.72	18.23
Accrued Expenses	12.8	12.24	5.19	10.57	9.74	11.33
Insurance & Annuity Liabilities	202.91	148.6	152.27	57.25	51.54	58.4
Unpaid Claims	-	-	-	28.72	23.17	21.7
Reinsurance Payable	13.33	13.2	5.92	8.28	8.09	8.84
Current Portion of Long-Term Debt	4.5	13.2	14.5	7.5	-	-
Short-Term Debt	-	-	-	-	-	2
Current Income Taxes Payable	7.75	7.02	6.92	1.27	2.56	1.64
Long-Term Debt	63.31	58.51	62.59	-	-	-
Long-Term Leases	1.81	1.48	1.42	-	-	-
Other Long-Term Liabilities	13.98	15.36	17.54	5.58	4.68	5.05
Total Liabilities	325.06	273.79	270.98	128.99	108.41	127.96
Common Stock	69.01	69.01	69.01	26.5	26.5	26.5
Retained Earnings	17.79	34.57	28.53	39.34	40.06	31.81
Comprehensive Income & Other	10.01	3.63	2.78	0.59	0.86	0.59
Total Common Equity	96.81	107.21	100.32	66.43	67.42	58.9
Minority Interest	18.49	17.36	16.76	-	-	-
Shareholders' Equity	115.3	124.57	117.08	66.43	67.42	58.9
Total Liabilities & Equity	440.36	398.36	388.06	195.42	175.83	186.86
Filing Date Shares Outstanding	398.37	398.37	398.37	265	265	265
Total Common Shares Outstanding	398.37	398.37	398.37	265	265	265
Total Debt	69.62	73.19	78.52	7.5	-	2
Net Cash (Debt)	-34.89	-19.18	-30.59	6.93	10.23	17
Net Cash Growth	-	-	-	-32.27%	-39.82%	-4.57%
Net Cash Per Share	-0.09	-0.05	-0.09	0.03	0.04	0.06
Book Value Per Share	0.24	0.27	0.25	0.25	0.25	0.22
Tangible Book Value	68.93	78.65	71.42	65.98	66.95	58.41
Tangible Book Value Per Share	0.17	0.20	0.18	0.25	0.25	0.22
Land	-	3.99	5.22	5.03	5.14	5.14
Machinery	-	9.66	9.58	6.23	5.52	4.51

Source: S&P Capital IQ. Insurance template. Financial Sources.