Liva Insurance Company Balance Sheet

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
Investments in Debt Securities	-	-	-	-	125.84
Investments in Equity & Preferred Securities	-	-	-	-	1.92
Other Investments	844.79	710.72	589.43	599.92	433.07
Total Investments	844.79	710.72	589.43	599.92	560.84
Cash & Equivalents	58.64	84.81	104.43	36.74	40.59
Reinsurance Recoverable	97.94	145.66	59.26	66.53	131.57
Other Receivables	0.34	5.11	1.66	5.89	37.53
Deferred Policy Acquisition Cost	-	-	-	-	3.01
Property, Plant & Equipment	2.45	1.11	1.46	1.55	1.7
Other Intangible Assets	2.35	1.78	0.71	1.77	3.66
Restricted Cash	40.75	40.69	40.69	40.7	40.7
Other Current Assets	9.73	29.16	41.04	37.34	26.82
Long-Term Deferred Tax Assets	-	-	-	-	1.21
Total Assets	1,057	1,019	838.69	790.44	847.61
Accounts Payable	-	-	-	-	1.93
Accrued Expenses	12.15	17.23	11.34	40.24	38.92
Insurance & Annuity Liabilities	448.71	344.99	317.06	315.99	14.98
Unpaid Claims	-	-	-	-	153.47
Unearned Premiums	-	-	-	-	102.68
Reinsurance Payable	63.73	120.37	30.95	9.02	85
Current Income Taxes Payable	26.81	59.46	62.5	56.33	53.82
Other Current Liabilities	23.11	26.12	12.05	12.95	13.31
Other Long-Term Liabilities	3.8	6.3	6.34	9.42	-
Total Liabilities	578.31	578.5	448.69	457.02	480.78
Common Stock	400	400	400	400	400
Retained Earnings	1.16	1.16	-53.99	-65.09	-35.72
Comprehensive Income & Other	77.52	39.39	43.98	-1.49	2.55
Shareholders' Equity	478.68	440.55	389.99	333.42	366.83
Total Liabilities & Equity	1,057	1,019	838.69	790.44	847.61
Filing Date Shares Outstanding	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40
Net Cash (Debt)	58.64	84.81	104.43	36.74	40.59
Net Cash Growth	-30.86%	-18.78%	184.21%	-9.48%	81.57%
Net Cash Per Share	1.47	2.12	2.60	0.92	1.01
Book Value Per Share	11.97	11.01	9.75	8.34	9.17
Tangible Book Value	476.33	438.77	389.28	331.65	363.17
Tangible Book Value Per Share	11.91	10.97	9.73	8.29	9.08
Machinery	17.67	17.47	16.7	15.79	14.7
Construction In Progress	1.88	-	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.