Liva Insurance Company Income Statement

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

Millions SAR. 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
Premiums & Annuity Revenue	575.03	446.13	513.63	337.95	93.68
Total Interest & Dividend Income	36.31	31.75	28.39	11.8	6.3
Other Revenue	1.9	-0.4	19.92	-	22.86
Total Revenue	613.24	477.48	561.94	349.75	122.83
Revenue Growth (YoY)	28.43%	-15.03%	60.67%	184.73%	19.56%
Policy Benefits	569.72	418.98	520.04	385.95	62.84
Policy Acquisition & Underwriting Costs	-	-	-	-	30.16
Selling, General & Administrative	-	-	-	-	56.59
Provision for Bad Debts	-	-	-	-	0.91
Other Operating Expenses	8.21	22.51	17.45	19	-
Total Operating Expenses	577.93	441.48	537.49	404.95	150.5
Operating Income	35.32	36	24.45	-55.2	-27.66
Interest Expense	-4.58	-2.52	-7.02	-	-
Other Non Operating Income (Expenses)	-	-	-	17.96	-
Pretax Income	30.73	33.48	17.43	-37.24	-27.66
Income Tax Expense	4.09	0.72	6.17	5.71	7.71
Net Income	26.64	32.76	11.26	-42.95	-35.38
Net Income to Common	26.64	32.76	11.26	-42.95	-35.38
Net Income Growth	-18.68%	191.00%	-	-	-
Shares Outstanding (Basic)	40	40	40	40	40
Shares Outstanding (Diluted)	40	40	40	40	40
Shares Change (YoY)	-	-0.52%	0.18%	-0.16%	-1.88%
EPS (Basic)	0.67	0.82	0.28	-1.07	-0.88
EPS (Diluted)	0.67	0.82	0.28	-1.07	-0.88
EPS Growth	-18.68%	192.51%	-	-	-
Free Cash Flow	64.16	38.12	0.09	40.91	41.9
Free Cash Flow Per Share	1.60	0.95	0.00	1.02	1.04
Operating Margin	5.76%	7.54%	4.35%	-15.78%	-22.52%
Profit Margin	4.34%	6.86%	2.00%	-12.28%	-28.80%
Free Cash Flow Margin	10.46%	7.98%	0.02%	11.70%	34.12%
EBITDA	36.67	37.37	26.6	-51.99	-24.74
EBITDA Margin	5.98%	7.83%	4.73%	-14.87%	-20.14%
D&A For EBITDA	1.35	1.37	2.15	3.21	2.93
EBIT	35.32	36	24.45	-55.2	-27.66
EBIT Margin	5.76%	7.54%	4.35%	-15.78%	-22.52%
Effective Tax Rate	13.31%	2.14%	35.40%	-	-
Revenue as Reported	-	-	-	-	109.88

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