Crescent Star Insurance Limited (PSX:CSIL)

Crescent Star Insurance Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Investments in Equity & Preferred Securities	78.01	54.39	91.35	2.85	0.63	0.56
Total Investments	78.01	54.39	91.35	2.85	0.63	0.56
Cash & Equivalents	2.35	27.16	4.88	6.05	14.29	10.48
Reinsurance Recoverable	-	-	-	-	2.6	2.6
Other Receivables	790.23	764.53	830.35	888.95	836.91	776.04
Property, Plant & Equipment	21.24	22.89	48.53	63.87	117.12	130.71
Goodwill	28.74	28.74	28.74	28.74	28.74	28.74
Other Intangible Assets	-	-	10.57	11.94	14.27	15.85
Other Current Assets	71.91	71.91	72.33	72.36	72.36	73.67
Long-Term Deferred Tax Assets	10.61	10.28	10.56	7.57	-	-
Long-Term Deferred Charges	1.72	3.34	18.27	13.67	5.7	6.57
Other Long-Term Assets	119.66	138.21	125.18	106.75	96.87	91.19
Total Assets	1,124	1,121	1,241	1,203	1,189	1,136
Accounts Payable	41.41	41.76	41.66	44.71	45.67	49.18
Accrued Expenses	125.24	123.37	115.93	106.77	117.82	105.86
Insurance & Annuity Liabilities	4.86	6.86	22.41	1.88	1.11	0.42
Unpaid Claims	56.39	57.7	65	65.56	67.7	61.98
Unearned Premiums	18.51	35.17	177.94	99.41	42.02	47.54
Reinsurance Payable	-	-	-	0.43	-	-
Current Portion of Long-Term Debt	-	-	-	-	-	2.59
Current Income Taxes Payable	2.33	1.15	1.77	35.07	30.39	27.24
Long-Term Deferred Tax Liabilities	-	-	-	-	3.32	2.47
Other Current Liabilities	80.67	76.51	69.8	73.32	84.99	80.65
Other Long-Term Liabilities	7.69	6.46	5.65	22.26	30.18	26.81
Total Liabilities	337.4	349.28	500.66	457.38	431.39	413.16
Common Stock	1,077	1,077	1,077	1,077	1,077	1,077
Retained Earnings	32.47	16.31	-29.5	-83.91	-88.42	-127.22
Comprehensive Income & Other	-186.34	-185.26	-183.61	-192.25	-196.13	-198.59
Total Common Equity	923.08	908	863.84	800.79	792.4	751.14
Minority Interest	-136.02	-135.84	-123.73	-55.42	-34.3	-27.88
Shareholders' Equity	787.06	772.16	740.11	745.36	758.09	723.26
Total Liabilities & Equity	1,124	1,121	1,241	1,203	1,189	1,136
Filing Date Shares Outstanding	107.7	107.7	107.7	107.7	107.7	107.7
Total Common Shares Outstanding	107.7	107.7	107.7	107.7	107.7	107.7
Total Debt	-	-	-	-	-	2.59
Net Cash (Debt)	2.35	27.16	4.88	6.05	14.29	7.89
Net Cash Growth	-94.94%	456.79%	-19.36%	-57.67%	81.03%	-
Net Cash Per Share	0.02	0.25	0.05	0.06	0.13	0.07
Book Value Per Share	8.57	8.43	8.02	7.44	7.36	6.97
Tangible Book Value	894.34	879.25	824.52	760.1	749.38	706.54
Tangible Book Value Per Share	8.30	8.16	7.66	7.06	6.96	6.56
Machinery	-	114.77	125.35	130.69	156.19	159.5
Leasehold Improvements	-	12.65	25.43	29.85	48.13	48.13

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