Crescent Star Insurance Balance Sheet

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

Millions PKR. 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 Equity & Preferred Securities	135.8	54.39	91.35	2.85	0.63
Total Investments	135.8	54.39	91.35	2.85	0.63
Cash & Equivalents	3.12	27.16	4.88	6.05	14.29
Reinsurance Recoverable	-	-	-	-	2.6
Other Receivables	809.45	764.53	830.35	888.95	836.91
Property, Plant & Equipment	37.86	22.89	48.53	63.87	117.12
Goodwill	28.74	28.74	28.74	28.74	28.74
Other Intangible Assets	-	-	10.57	11.94	14.27
Other Current Assets	81.25	71.91	72.33	72.36	72.36
Long-Term Deferred Tax Assets	8.55	10.28	10.56	7.57	-
Long-Term Deferred Charges	1.48	3.34	18.27	13.67	5.7
Other Long-Term Assets	126.01	138.21	125.18	106.75	96.87
Total Assets	1,232	1,121	1,241	1,203	1,189
Accounts Payable	41.22	41.76	41.66	44.71	45.67
Accrued Expenses	135.1	127.84	115.93	106.77	117.82
Insurance & Annuity Liabilities	4.95	6.86	22.41	1.88	1.11
Unpaid Claims	51.96	57.7	65	65.56	67.7
Unearned Premiums	15.34	35.17	177.94	99.41	42.02
Reinsurance Payable	-	-	-	0.43	-
Current Income Taxes Payable	7.06	1.15	1.77	35.07	30.39
Long-Term Deferred Tax Liabilities	-	-	-	-	3.32
Other Current Liabilities	83.55	76.51	69.8	73.32	84.99
Other Long-Term Liabilities	56.43	1.99	5.65	22.26	30.18
Total Liabilities	395.87	349.28	500.66	457.38	431.39
Common Stock	1,077	1,077	1,077	1,077	1,077
Retained Earnings	33.6	16.31	-29.5	-83.91	-88.42
Comprehensive Income & Other	-137.68	-185.26	-183.61	-192.25	-196.13
Total Common Equity	972.87	908	863.84	800.79	792.4
Minority Interest	-136.49	-135.84	-123.73	-55.42	-34.3
Shareholders' Equity	836.38	772.16	740.11	745.36	758.09
Total Liabilities & Equity	1,232	1,121	1,241	1,203	1,189
Filing Date Shares Outstanding	107.7	107.7	107.7	107.7	107.7
Total Common Shares Outstanding	107.7	107.7	107.7	107.7	107.7
Net Cash (Debt)	3.12	27.16	4.88	6.05	14.29
Net Cash Growth	-88.50%	456.79%	-19.36%	-57.67%	81.03%
Net Cash Per Share	0.03	0.25	0.05	0.06	0.13
Book Value Per Share	9.03	8.43	8.02	7.44	7.36
Tangible Book Value	944.13	879.25	824.52	760.1	749.38
Tangible Book Value Per Share	8.77	8.16	7.66	7.06	6.96
Machinery	133.21	114.77	125.35	130.69	156.19
Leasehold Improvements	-	-	25.43	29.85	48.13

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