Liva Group SAOG (MSM:LIVA)

Liva Group SAOG Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Investments in Debt Securities	35.83	39.62	60.86	58.15	57.08	-
Policy Loans	0.02	0.02	0.03	0.03	0.05	0.07
Other Investments	269.71	245.73	205.43	158.67	196.46	98.07
Total Investments	342.93	327.74	275.77	246.45	254.43	98.14
Cash & Equivalents	24.94	24.18	25.55	54	47.93	14.43
Reinsurance Recoverable	50.79	51.73	75.45	28.67	24.21	22.61
Other Receivables	25.32	22.83	21	32.77	22.83	52.91
Property, Plant & Equipment	7.38	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	2.47	2.43	2.71	3.44	4.03	0.3
Long-Term Deferred Tax Assets	1.56	1.88	2.24	0.52	0.64	0.26
Total Assets	480.25	463.08	435.62	398.36	388.06	195.42

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	-	-	-	-	8.8
Accrued Expenses	4.6	6.67	4.73	12.24	5.19	10.57
Insurance & Annuity Liabilities	228.5	217.86	198.58	148.6	152.27	57.25
Unpaid Claims	-	-	-	-	-	28.72
Reinsurance Payable	24.47	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	5.47	3.96	7.17	7.02	6.92	1.27
Long-Term Debt	62.04	60.46	53.56	48.14	62.59	-
Long-Term Leases	1.67	1.44	1.49	1.48	1.42	-
Other Long-Term Liabilities	8.55	7.21	8.03	15.36	17.54	5.58
Total Liabilities	340.39	323.79	313.92	273.79	270.98	128.99

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	39.84	69.01	69.01	39.84	69.01	26.5
Additional Paid-In Capital	29.18	-	-	29.18	-	-
Retained Earnings	37.23	37.88	22.91	34.57	28.53	39.34
Comprehensive Income & Other	10.67	10.3	9.71	3.63	2.78	0.59
Total Common Equity	116.91	117.19	101.63	107.21	100.32	66.43
Minority Interest	22.95	22.11	20.07	17.36	16.76	-
Shareholders' Equity	139.86	139.3	121.71	124.57	117.08	66.43
Total Liabilities & Equity	480.25	463.08	435.62	398.36	388.06	195.42

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	63.71	63.46	70.72	73.19	78.52	7.5
Net Cash (Debt)	-38.77	-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	89.58	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	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 25, 2026

Data Sources Report a data error