Liva Group SAOG Balance Sheet

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
Investments in Debt Securities	39.62	60.86	58.15	57.08	-
Policy Loans	0.02	0.03	0.03	0.05	0.07
Other Investments	245.73	205.43	158.67	196.46	98.07
Total Investments	327.74	275.77	246.45	254.43	98.14
Cash & Equivalents	24.18	25.55	54	47.93	14.43
Reinsurance Recoverable	51.73	75.45	28.67	24.21	22.61
Other Receivables	22.83	21	32.77	22.83	52.91
Property, Plant & Equipment	7.44	8.04	7.64	9.13	6.62
Goodwill	24.86	24.86	24.86	24.86	0.15
Other Intangible Assets	2.43	2.71	3.44	4.03	0.3
Long-Term Deferred Tax Assets	1.88	2.24	0.52	0.64	0.26
Total Assets	463.08	435.62	398.36	388.06	195.42
Accounts Payable	-	-	-	-	8.8
Accrued Expenses	6.67	4.73	12.24	5.19	10.57
Insurance & Annuity Liabilities	217.86	198.58	148.6	152.27	57.25
Unpaid Claims	-	-	-	-	28.72
Reinsurance Payable	19.82	20.16	13.2	5.92	8.28
Current Portion of Long-Term Debt	1.56	9.39	10.37	14.5	7.5
Short-Term Debt	-	6.29	13.2	-	-
Current Income Taxes Payable	3.96	7.17	7.02	6.92	1.27
Long-Term Debt	60.46	53.56	48.14	62.59	-
Long-Term Leases	1.44	1.49	1.48	1.42	-
Other Long-Term Liabilities	7.21	8.03	15.36	17.54	5.58
Total Liabilities	323.79	313.92	273.79	270.98	128.99
Common Stock	69.01	69.01	39.84	69.01	26.5
Additional Paid-In Capital	-	-	29.18	-	-
Retained Earnings	37.88	22.91	34.57	28.53	39.34
Comprehensive Income & Other	10.3	9.71	3.63	2.78	0.59
Total Common Equity	117.19	101.63	107.21	100.32	66.43
Minority Interest	22.11	20.07	17.36	16.76	-
Shareholders' Equity	139.3	121.71	124.57	117.08	66.43
Total Liabilities & Equity	463.08	435.62	398.36	388.06	195.42
Filing Date Shares Outstanding	398.37	398.37	398.37	398.37	265
Total Common Shares Outstanding	398.37	398.37	398.37	398.37	265
Total Debt	63.46	70.72	73.19	78.52	7.5
Net Cash (Debt)	-39.28	-45.17	-19.18	-30.59	6.93
Net Cash Growth	-	-	-	-	-32.27%
Net Cash Per Share	-0.09	-0.11	-0.05	-0.09	0.03
Book Value Per Share	0.29	0.26	0.27	0.25	0.25
Tangible Book Value	89.9	74.06	78.91	71.42	65.98
Tangible Book Value Per Share	0.23	0.19	0.20	0.18	0.25
Land	4	4	3.99	5.22	5.03
Machinery	16.68	16.49	9.66	9.58	6.23
Construction In Progress	0.19	0.03	0.26	-	-

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