Crescent Star Insurance Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Investments in Equity & Preferred Securities	161.08	54.39	91.35	2.85	0.63	0.56
Total Investments	161.08	54.39	91.35	2.85	0.63	0.56
Cash & Equivalents	1.67	27.16	4.88	6.05	14.29	10.48
Reinsurance Recoverable	-	-	-	-	2.6	2.6
Other Receivables	738.7	764.53	830.35	888.95	836.91	776.04
Property, Plant & Equipment	20.33	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	74.69	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	1.92	3.34	18.27	13.67	5.7	6.57
Other Long-Term Assets	122.96	138.21	125.18	106.75	96.87	91.19
Total Assets	1,161	1,121	1,241	1,203	1,189	1,136
Accounts Payable	41.29	41.76	41.66	44.71	45.67	49.18
Accrued Expenses	131.29	123.37	115.93	106.77	117.82	105.86
Insurance & Annuity Liabilities	5.46	6.86	22.41	1.88	1.11	0.42
Unpaid Claims	54.97	57.7	65	65.56	67.7	61.98
Unearned Premiums	20.3	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	0.15	1.15	1.77	35.07	30.39	27.24
Long-Term Deferred Tax Liabilities	-	-	-	-	3.32	2.47
Other Current Liabilities	81.95	76.51	69.8	73.32	84.99	80.65
Other Long-Term Liabilities	5.01	6.46	5.65	22.26	30.18	26.81
Total Liabilities	340.72	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	24.61	16.31	-29.5	-83.91	-88.42	-127.22
Comprehensive Income & Other	-145.59	-185.26	-183.61	-192.25	-196.13	-198.59
Total Common Equity	955.97	908	863.84	800.79	792.4	751.14
Minority Interest	-135.99	-135.84	-123.73	-55.42	-34.3	-27.88
Shareholders' Equity	819.98	772.16	740.11	745.36	758.09	723.26
Total Liabilities & Equity	1,161	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)	1.67	27.16	4.88	6.05	14.29	7.89
Net Cash Growth	-39.62%	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	8.88	8.43	8.02	7.44	7.36	6.97
Tangible Book Value	927.23	879.25	824.52	760.1	749.38	706.54
Tangible Book Value Per Share	8.61	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.