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	-	39.62	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	117.19	101.63	107.21	100.32	66.43
Minority Interest	-	22.11	20.07	17.36	16.76	-
Shareholders' Equity	139.3	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	398.37	265
Total Common Shares Outstanding	398.37	398.37	398.37	398.37	398.37	265
Total Debt	63.46	63.46	70.72	73.19	78.52	7.5
Net Cash (Debt)	-39.28	-39.28	-45.17	-19.18	-30.59	6.93
Net Cash Growth	-	-	-	-	-	-32.27%
Net Cash Per Share	-0.10	-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	89.9	89.9	74.06	78.91	71.42	65.98
Tangible Book Value Per Share	0.23	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.