Liva Group SAOG Balance Sheet

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

Millions OMR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	39.68	39.62	60.86	58.15	57.08	-
Policy Loans	0.02	0.02	0.03	0.03	0.05	0.07
Other Investments	233.37	245.73	205.43	158.67	196.46	98.07
Total Investments	315.85	327.74	275.77	246.45	254.43	98.14
Cash & Equivalents	35.25	24.18	25.55	54	47.93	14.43
Reinsurance Recoverable	49.74	51.73	75.45	28.67	24.21	22.61
Other Receivables	21.89	22.83	21	32.77	22.83	52.91
Property, Plant & Equipment	7.19	7.44	8.04	7.64	9.13	6.62
Goodwill	24.86	24.86	24.86	24.86	24.86	0.15
Other Intangible Assets	2.37	2.43	2.71	3.44	4.03	0.3
Long-Term Deferred Tax Assets	2.18	1.88	2.24	0.52	0.64	0.26
Total Assets	459.35	463.08	435.62	398.36	388.06	195.42
Accounts Payable	-	-	-	-	-	8.8
Accrued Expenses	6.24	6.67	4.73	12.24	5.19	10.57
Insurance & Annuity Liabilities	204.79	217.86	198.58	148.6	152.27	57.25
Unpaid Claims	-	-	-	-	-	28.72
Reinsurance Payable	24.82	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	4.77	3.96	7.17	7.02	6.92	1.27
Long-Term Debt	62.03	60.46	53.56	48.14	62.59	-
Long-Term Leases	1.27	1.44	1.49	1.48	1.42	-
Other Long-Term Liabilities	9.38	7.21	8.03	15.36	17.54	5.58
Total Liabilities	322.19	323.79	313.92	273.79	270.98	128.99
Common Stock	39.84	69.01	69.01	39.84	69.01	26.5
Additional Paid-In Capital	29.18	-	-	29.18	-	-
Retained Earnings	35.21	37.88	22.91	34.57	28.53	39.34
Comprehensive Income & Other	10.45	10.3	9.71	3.63	2.78	0.59
Total Common Equity	114.68	117.19	101.63	107.21	100.32	66.43
Minority Interest	22.48	22.11	20.07	17.36	16.76	-
Shareholders' Equity	137.15	139.3	121.71	124.57	117.08	66.43
Total Liabilities & Equity	459.35	463.08	435.62	398.36	388.06	195.42
Filing Date Shares Outstanding	398.37	398.37	398.37	398.37	398.37	265
Total Common Shares Outstanding	398.37	398.37	398.37	398.37	398.37	265
Total Debt	63.29	63.46	70.72	73.19	78.52	7.5
Net Cash (Debt)	-28.04	-39.28	-45.17	-19.18	-30.59	6.93
Net Cash Growth	-	-	-	-	-	-32.27%
Net Cash Per Share	-0.07	-0.09	-0.11	-0.05	-0.09	0.03
Book Value Per Share	0.29	0.29	0.26	0.27	0.25	0.25
Tangible Book Value	87.44	89.9	74.06	78.91	71.42	65.98
Tangible Book Value Per Share	0.22	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	-	-