NGX:REGALINS Balance Sheet

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

Millions NGN. 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	-	-	-	6,620	-
Other Investments	10,010	8,390	8,574	104.44	4,431
Total Investments	11,230	10,369	10,306	7,899	5,670
Cash & Equivalents	1,845	2,316	1,328	1,525	2,256
Reinsurance Recoverable	3,085	2,451	1,142	1,177	1,255
Other Receivables	91.57	582.89	578.16	531.48	457.89
Deferred Policy Acquisition Cost	-	-	-	-	124.38
Property, Plant & Equipment	5,618	5,688	5,093	887.12	805.11
Other Intangible Assets	75.5	87.54	62.52	20.88	21.6
Other Current Assets	-	62.77	38.49	30.81	979.23
Other Long-Term Assets	300	300	300	300	300
Total Assets	22,245	21,857	18,848	12,371	11,869
Accounts Payable	-	166.22	106.46	113.26	104.46
Accrued Expenses	-	435.96	360.4	173.08	67.76
Insurance & Annuity Liabilities	5,401	-	-	-	-
Unpaid Claims	-	5,028	4,600	4,433	2,679
Unearned Premiums	-	-	-	-	1,674
Reinsurance Payable	-	-	-	-	4.55
Current Income Taxes Payable	111.84	309.5	180.06	166.47	142.85
Long-Term Deferred Tax Liabilities	1,505	1,505	1,437	100.93	103.48
Other Current Liabilities	-	81.88	93.6	91.12	98.55
Other Long-Term Liabilities	636.23	256	266.38	266.88	266.88
Total Liabilities	7,655	7,790	7,048	5,349	5,146
Common Stock	6,002	3,334	3,334	3,334	3,334
Retained Earnings	5,754	7,864	5,605	3,666	3,367
Comprehensive Income & Other	2,835	2,846	2,839	-	-
Total Common Equity	14,591	14,044	11,778	7,000	6,702
Minority Interest	-	22.85	22.25	21.64	22.06
Shareholders' Equity	14,591	14,067	11,801	7,022	6,724
Total Liabilities & Equity	22,245	21,857	18,848	12,371	11,869
Filing Date Shares Outstanding	12,010	16,005	16,005	16,005	16,005
Total Common Shares Outstanding	12,010	16,005	16,005	16,005	16,005
Net Cash (Debt)	1,845	2,316	1,328	1,525	2,256
Net Cash Growth	-20.31%	74.33%	-12.89%	-32.41%	12.90%
Net Cash Per Share	0.15	0.14	0.08	0.10	0.14
Book Value Per Share	1.21	0.88	0.74	0.44	0.42
Tangible Book Value	14,515	13,957	11,716	6,979	6,680
Tangible Book Value Per Share	1.21	0.87	0.73	0.44	0.42
Land	-	2,600	2,600	494.4	494.4
Buildings	-	2,596	2,505	433.69	342.89
Machinery	-	1,350	816.56	749.53	748.72

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