Regency Alliance Insurance Plc (NGX:REGALINS)

NGX:REGALINS Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Investments in Debt Securities	-	2,194	2,767	5,692	6,620	-
Other Investments	11,883	5,790	5,623	2,882	104.44	4,431
Total Investments	14,453	10,769	10,369	10,306	7,899	5,670
Cash & Equivalents	6,767	1,843	2,316	1,328	1,525	2,256
Reinsurance Recoverable	969.21	1,602	2,451	1,142	1,177	1,255
Other Receivables	58.9	647.84	582.89	578.16	531.48	457.89
Deferred Policy Acquisition Cost	-	-	-	-	-	124.38
Property, Plant & Equipment	4,057	5,547	5,688	5,093	887.12	805.11
Other Intangible Assets	78.19	76.69	87.54	62.52	20.88	21.6
Other Current Assets	-	62.47	62.77	38.49	30.81	979.23
Other Long-Term Assets	1,500	300	300	300	300	300
Total Assets	27,883	20,848	21,857	18,848	12,371	11,869

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	144.31	166.22	106.46	113.26	104.46
Accrued Expenses	-	300.6	435.96	360.4	173.08	67.76
Unpaid Claims	-	3,657	5,028	4,600	4,433	2,679
Unearned Premiums	-	-	-	-	-	1,674
Reinsurance Payable	-	-	-	-	-	4.55
Current Income Taxes Payable	222.09	110.9	309.5	180.06	166.47	142.85
Long-Term Deferred Tax Liabilities	1,744	1,592	1,505	1,437	100.93	103.48
Other Current Liabilities	-	81.25	81.88	93.6	91.12	98.55
Other Long-Term Liabilities	518.64	256	256	266.38	266.88	266.88
Total Liabilities	6,471	6,144	7,790	7,048	5,349	5,146

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	11,182	6,002	3,334	3,334	3,334	3,334
Retained Earnings	4,534	5,826	7,864	5,605	3,666	3,367
Comprehensive Income & Other	2,835	2,852	2,846	2,839	-	-
Total Common Equity	21,412	14,680	14,044	11,778	7,000	6,702
Minority Interest	-	24.17	22.85	22.25	21.64	22.06
Shareholders' Equity	21,412	14,704	14,067	11,801	7,022	6,724
Total Liabilities & Equity	27,883	20,848	21,857	18,848	12,371	11,869

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Filing Date Shares Outstanding	22,105	16,005	16,005	16,005	16,005	16,005
Total Common Shares Outstanding	22,105	16,005	16,005	16,005	16,005	16,005
Net Cash (Debt)	6,767	1,843	2,316	1,328	1,525	2,256
Net Cash Growth	363.42%	-20.40%	74.33%	-12.89%	-32.41%	12.90%
Net Cash Per Share	0.24	0.12	0.14	0.08	0.10	0.14
Book Value Per Share	0.97	0.92	0.88	0.74	0.44	0.42
Tangible Book Value	21,334	14,603	13,957	11,716	6,979	6,680
Tangible Book Value Per Share	0.97	0.91	0.87	0.73	0.44	0.42
Land	-	2,600	2,600	2,600	494.4	494.4
Buildings	-	2,602	2,596	2,505	433.69	342.89
Machinery	-	1,312	1,350	816.56	749.53	748.72

Data Source: S&P Global Market Intelligence Last updated: Sep 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:

Nov 3, 2026

Data Sources Report a data error