EFU Life Assurance Limited (PSX:EFUL)

EFU Life Assurance Balance Sheet

Financials in millions PKR. 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	204,532	19,296	16,268	12,052	11,196	8,383
Investments in Equity & Preferred Securities	63,502	458.96	236.88	123.31	107.13	199.71
Other Investments	15,218	1,512	1,041	868	162.13	128.44
Total Investments	283,252	273,487	242,574	187,356	150,207	126,526
Cash & Equivalents	3,917	9,235	6,017	12,563	18,985	28,985
Reinsurance Recoverable	-	1,070	494.37	626.09	337.21	208.9
Other Receivables	11,672	8,564	5,455	5,080	4,908	4,117
Property, Plant & Equipment	3,750	4,005	3,451	3,152	3,018	3,064
Goodwill	-	30.98	30.98	30.65	-	-
Other Intangible Assets	150.7	228.36	294.18	265.3	3.42	18.38
Other Current Assets	343.07	1,390	1,121	1,158	988.57	261.37
Total Assets	303,084	298,012	259,437	210,232	178,447	163,180

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	-	115.7	101.51	238.68	-	-
Accrued Expenses	-	3,028	2,191	1,862	2,024	2,123
Insurance & Annuity Liabilities	282,733	8,301	4,711	3,034	2,828	1,706
Unpaid Claims	-	10,569	9,232	7,560	6,105	4,259
Unearned Premiums	2,101	2,375	2,173	1,772	1,202	1,148
Reinsurance Payable	583.1	525.64	192.42	202.22	363.89	76.24
Current Portion of Leases	-	384.19	101.77	104	141.4	114.71
Long-Term Leases	1,115	747.34	512.3	583.2	530.26	534.87
Long-Term Deferred Tax Liabilities	1,760	2,240	1,959	1,574	1,068	884.8
Separate Account Liability	-	258,825	228,314	185,931	157,450	145,792
Other Current Liabilities	-	740.55	712.11	413.06	67.88	61.87
Other Long-Term Liabilities	4,441	40.74	47.14	10.08	316.85	300.14
Total Liabilities	292,733	287,893	250,247	203,284	172,098	157,002

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	1,050	1,050	1,050	1,000	1,000	1,000
Additional Paid-In Capital	636.32	636.32	636.32	-	-	-
Retained Earnings	8,466	8,234	7,367	5,902	5,337	5,145
Comprehensive Income & Other	198.71	199.67	136.92	46.01	11.46	33.4
Shareholders' Equity	10,351	10,120	9,190	6,948	6,349	6,178
Total Liabilities & Equity	303,084	298,012	259,437	210,232	178,447	163,180

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	105	105	105	100	100	100
Total Common Shares Outstanding	105	105	105	100	100	100
Total Debt	1,115	1,132	614.06	687.2	671.66	649.58
Net Cash (Debt)	2,801	8,104	5,403	11,876	18,314	28,335
Net Cash Growth	-65.07%	49.99%	-54.51%	-35.15%	-35.37%	18.59%
Net Cash Per Share	26.68	77.18	52.08	118.76	183.14	283.35
Book Value Per Share	98.59	96.38	87.52	69.48	63.49	61.78
Tangible Book Value	10,201	9,860	8,865	6,652	6,345	6,160
Tangible Book Value Per Share	97.15	93.91	84.42	66.52	63.45	61.60
Land	-	126.51	126.51	126.51	126.51	126.51
Buildings	-	1,365	1,365	1,367	1,367	1,367
Machinery	-	4,062	3,558	2,689	2,376	2,184
Leasehold Improvements	-	551.46	513.02	471.34	462.95	421.3

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 2, 2026

Data Sources Report a data error