EFU General Insurance Limited (PSX:EFUG)

EFU General 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Investments in Debt Securities	31,067	30,523	24,476	21,827	17,717	17,875
Investments in Equity & Preferred Securities	75,833	52,546	25,880	20,305	4,033	4,888
Other Investments	14,864	7,525	11,111	14,965	25,051	19,927
Total Investments	301,823	271,194	216,211	183,578	167,696	160,161
Cash & Equivalents	9,286	7,501	7,405	6,198	5,854	6,664
Reinsurance Recoverable	9,767	8,635	7,068	6,848	4,279	3,954
Other Receivables	25,386	14,359	14,454	11,548	9,477	7,482
Property, Plant & Equipment	9,814	9,889	9,673	9,208	8,653	8,051
Goodwill	3,166	3,204	4,856	5,189	7,157	7,981
Other Intangible Assets	210.4	356.67	742.61	862.58	1,259	38.7
Restricted Cash	-	39	26	45	45	57
Other Current Assets	20,126	13,746	15,226	10,834	6,773	5,876
Long-Term Deferred Tax Assets	6.53	-	8.64	5.57	4.37	1.01
Long-Term Deferred Charges	998.03	188.11	163.57	163.44	149.5	125.05
Other Long-Term Assets	74.51	237.45	328.27	235	235	259.45
Total Assets	380,657	329,349	276,162	234,715	211,582	200,652
Accounts Payable	130.74	101.51	238.68	-	-	-
Accrued Expenses	5,465	4,730	3,759	3,418	3,326	2,738
Insurance & Annuity Liabilities	16,060	5,440	3,745	3,552	2,220	2,051
Unpaid Claims	23,673	22,312	18,335	15,389	11,345	11,450
Unearned Premiums	26,173	21,000	21,789	15,651	11,828	10,827
Reinsurance Payable	13,004	8,023	9,674	8,048	4,886	4,743
Current Portion of Leases	-	153	138.99	182.75	158.55	148.93
Current Income Taxes Payable	70.27	-	-	-	-	-
Long-Term Leases	995.52	579.85	651.19	602.11	630.36	455.14
Long-Term Deferred Tax Liabilities	5,150	4,938	3,984	2,933	3,357	3,297
Separate Account Liability	252,831	228,314	185,931	158,534	145,792	136,899
Other Current Liabilities	2,778	2,626	2,178	2,636	2,173	1,842
Total Liabilities	346,501	298,397	250,517	211,033	185,795	174,519
Common Stock	2,000	2,000	2,000	2,000	2,000	2,000
Retained Earnings	18,624	15,977	14,437	13,120	14,971	15,222
Comprehensive Income & Other	7,760	7,296	4,879	4,283	4,391	4,780
Total Common Equity	28,385	25,273	21,317	19,402	21,363	22,002
Minority Interest	5,771	5,679	4,328	4,280	4,425	4,131
Shareholders' Equity	34,156	30,952	25,644	23,682	25,788	26,133
Total Liabilities & Equity	380,657	329,349	276,162	234,715	211,582	200,652
Filing Date Shares Outstanding	200	200	200	200	200	200
Total Common Shares Outstanding	200	200	200	200	200	200
Total Debt	995.52	732.85	790.18	784.86	788.91	604.07
Net Cash (Debt)	8,290	6,768	6,615	5,413	5,065	6,060
Net Cash Growth	54.80%	2.31%	22.21%	6.88%	-16.43%	-6.58%
Net Cash Per Share	41.45	33.84	33.08	27.06	25.32	30.30
Book Value Per Share	141.92	126.36	106.58	97.01	106.81	110.01
Tangible Book Value	25,008	21,712	15,718	13,351	12,946	13,982
Tangible Book Value Per Share	125.04	108.56	78.59	66.76	64.73	69.91
Land	-	3,512	3,282	2,782	2,722	2,590
Buildings	-	5,160	5,192	5,254	4,520	3,944
Machinery	-	5,230	4,430	3,882	3,632	3,328
Leasehold Improvements	-	427.91	412.56	396.13	355.99	295.07

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