Liva Insurance Company (TADAWUL: 8280)

Liva Insurance Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Investments in Debt Securities	-	-	-	125.84	128.09	155.93
Investments in Equity & Preferred Securities	43.48	-	-	1.92	1.92	1.92
Other Investments	598.25	589.43	599.92	433.07	411.02	431.77
Total Investments	641.73	589.43	599.92	560.84	541.03	589.62
Cash & Equivalents	37.54	104.43	36.74	40.59	22.36	14.22
Reinsurance Recoverable	62.24	59.26	66.53	131.57	110.19	113.62
Other Receivables	2.07	1.66	5.89	37.53	37.81	35.69
Deferred Policy Acquisition Cost	-	-	-	3.01	2.53	4.16
Property, Plant & Equipment	1.47	1.46	1.55	1.7	1.41	1.15
Other Intangible Assets	1.04	0.71	1.77	3.66	4.03	1.56
Restricted Cash	40.7	40.69	40.7	40.7	40.7	40.7
Other Current Assets	29.61	41.04	37.34	26.82	11.95	10.63
Long-Term Deferred Tax Assets	-	-	-	1.21	1.07	1.06
Total Assets	816.39	838.69	790.44	847.61	773.08	812.4
Accounts Payable	-	-	-	1.93	4.57	15.06
Accrued Expenses	36.73	13.66	40.24	38.92	28.06	21.29
Insurance & Annuity Liabilities	270.06	317.06	315.99	14.98	13.97	14.64
Unpaid Claims	-	-	-	153.47	100.14	118.89
Unearned Premiums	-	-	-	102.68	68.1	77.97
Reinsurance Payable	34.16	30.95	9.02	85	74.05	81.42
Current Income Taxes Payable	65.87	62.5	56.33	53.82	50.92	44.27
Other Current Liabilities	-	12.05	12.95	13.31	13.58	16.39
Other Long-Term Liabilities	-	4.02	9.42	-	-	-
Total Liabilities	415.15	448.69	457.02	480.78	369.4	404.69
Common Stock	400	400	400	400	400	400
Retained Earnings	-42.74	-53.99	-65.09	-35.72	-0.34	5.8
Comprensive Income & Other	43.98	43.98	-1.49	2.55	4.02	1.9
Shareholders' Equity	401.24	389.99	333.42	366.83	403.68	407.71
Total Liabilities & Equity	816.39	838.69	790.44	847.61	773.08	812.4
Filing Date Shares Outstanding	40	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40	40
Net Cash (Debt)	37.54	104.43	36.74	40.59	22.36	14.22
Net Cash Growth	-26.97%	184.21%	-9.48%	81.57%	57.23%	-74.14%
Net Cash Per Share	0.93	2.60	0.92	1.01	0.55	0.36
Book Value Per Share	10.03	9.75	8.34	9.17	10.09	10.19
Tangible Book Value	400.2	389.28	331.65	363.17	399.65	406.15
Tangible Book Value Per Share	10.01	9.73	8.29	9.08	9.99	10.15
Machinery	-	16.7	15.79	14.7	13.48	12.22

Source: S&P Capital IQ. Insurance template. Financial Sources.