Liva Insurance Company Balance Sheet

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
Investments in Debt Securities	-	-	-	-	125.84	128.09
Investments in Equity & Preferred Securities	63.66	-	-	-	1.92	1.92
Other Investments	536.36	710.72	589.43	599.92	433.07	411.02
Total Investments	600.02	710.72	589.43	599.92	560.84	541.03
Cash & Equivalents	165.5	84.81	104.43	36.74	40.59	22.36
Reinsurance Recoverable	140.76	145.66	59.26	66.53	131.57	110.19
Other Receivables	2.07	5.11	1.66	5.89	37.53	37.81
Deferred Policy Acquisition Cost	-	-	-	-	3.01	2.53
Property, Plant & Equipment	2.38	1.11	1.46	1.55	1.7	1.41
Other Intangible Assets	2.06	1.78	0.71	1.77	3.66	4.03
Restricted Cash	40.69	40.69	40.69	40.7	40.7	40.7
Other Current Assets	1.29	29.16	41.04	37.34	26.82	11.95
Long-Term Deferred Tax Assets	-	-	-	-	1.21	1.07
Total Assets	954.77	1,019	838.69	790.44	847.61	773.08
Accounts Payable	-	-	-	-	1.93	4.57
Accrued Expenses	33.61	22.09	11.34	40.24	38.92	28.06
Insurance & Annuity Liabilities	189.9	344.99	317.06	315.99	14.98	13.97
Unpaid Claims	153.63	-	-	-	153.47	100.14
Unearned Premiums	-	-	-	-	102.68	68.1
Reinsurance Payable	77.56	120.37	30.95	9.02	85	74.05
Current Income Taxes Payable	30.19	59.46	62.5	56.33	53.82	50.92
Other Current Liabilities	-	14.12	12.05	12.95	13.31	13.58
Other Long-Term Liabilities	-	6.3	6.34	9.42	-	-
Total Liabilities	495.12	578.5	448.69	457.02	480.78	369.4
Common Stock	400	400	400	400	400	400
Retained Earnings	-4.64	-21.23	-53.99	-65.09	-35.72	-0.34
Comprehensive Income & Other	64.29	61.78	43.98	-1.49	2.55	4.02
Shareholders' Equity	459.65	440.55	389.99	333.42	366.83	403.68
Total Liabilities & Equity	954.77	1,019	838.69	790.44	847.61	773.08
Filing Date Shares Outstanding	40	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40	40
Net Cash (Debt)	165.5	84.81	104.43	36.74	40.59	22.36
Net Cash Growth	84.05%	-18.78%	184.21%	-9.48%	81.57%	57.23%
Net Cash Per Share	4.10	2.12	2.60	0.92	1.01	0.55
Book Value Per Share	11.49	11.01	9.75	8.34	9.17	10.09
Tangible Book Value	457.59	438.77	389.28	331.65	363.17	399.65
Tangible Book Value Per Share	11.44	10.97	9.73	8.29	9.08	9.99
Machinery	-	17.47	16.7	15.79	14.7	13.48

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