Liva Insurance Company Income Statement

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

Millions SAR. 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
Premiums & Annuity Revenue	524.48	446.13	513.63	337.95	93.68	67.5
Total Interest & Dividend Income	34.2	31.75	28.39	11.8	6.3	10.6
Gain (Loss) on Sale of Investments	0.07	-	-	-	-	-
Other Revenue	1.1	-0.4	19.92	-	22.86	24.63
Total Revenue	559.84	477.48	561.94	349.75	122.83	102.74
Revenue Growth (YoY)	12.83%	-15.03%	60.67%	184.73%	19.56%	-35.25%
Policy Benefits	447.61	418.98	520.04	385.95	62.84	22.58
Policy Acquisition & Underwriting Costs	66.86	-	-	-	30.16	16.47
Selling, General & Administrative	-	-	-	-	56.59	61.16
Provision for Bad Debts	-	-	-	-	0.91	1.08
Other Operating Expenses	18.21	22.51	17.45	19	-	-
Total Operating Expenses	532.68	441.48	537.49	404.95	150.5	101.29
Operating Income	27.16	36	24.45	-55.2	-27.66	1.45
Interest Expense	-2.34	-2.52	-7.02	-	-	-
Other Non Operating Income (Expenses)	-	-	-	17.96	-	-
Pretax Income	24.82	33.48	17.43	-37.24	-27.66	1.45
Income Tax Expense	-2.56	0.72	6.17	5.71	7.71	7.59
Net Income	27.38	32.76	11.26	-42.95	-35.38	-6.15
Net Income to Common	27.38	32.76	11.26	-42.95	-35.38	-6.15
Net Income Growth	-4.32%	191.00%	-	-	-	-
Shares Outstanding (Basic)	40	40	40	40	40	41
Shares Outstanding (Diluted)	40	40	40	40	40	41
Shares Change (YoY)	-2.48%	-0.63%	0.18%	-0.16%	-1.88%	3.67%
EPS (Basic)	0.68	0.82	0.28	-1.07	-0.88	-0.15
EPS (Diluted)	0.68	0.82	0.28	-1.07	-0.88	-0.15
EPS Growth	-1.88%	192.86%	-	-	-	-
Free Cash Flow	3.83	38.12	0.09	40.91	41.9	-38.6
Free Cash Flow Per Share	0.10	0.95	0.00	1.02	1.04	-0.94
Operating Margin	4.85%	7.54%	4.35%	-15.78%	-22.52%	1.41%
Profit Margin	4.89%	6.86%	2.00%	-12.28%	-28.80%	-5.98%
Free Cash Flow Margin	0.68%	7.98%	0.02%	11.70%	34.12%	-37.57%
EBITDA	28.52	37.37	26.6	-51.99	-24.74	3.09
EBITDA Margin	5.10%	7.83%	4.73%	-14.87%	-20.14%	3.01%
D&A For EBITDA	1.36	1.37	2.15	3.21	2.93	1.65
EBIT	27.16	36	24.45	-55.2	-27.66	1.45
EBIT Margin	4.85%	7.54%	4.35%	-15.78%	-22.52%	1.41%
Effective Tax Rate	-	2.14%	35.40%	-	-	524.45%
Revenue as Reported	-	-	-	-	109.88	84.83

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.