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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	72.76	-	-	-	-	1.92
Other Investments	680.41	844.79	710.72	589.43	599.92	433.07
Total Investments	902.39	844.79	710.72	589.43	599.92	560.84
Cash & Equivalents	61.22	58.64	84.81	104.43	36.74	40.59
Reinsurance Recoverable	118.31	97.94	145.66	59.26	66.53	131.57
Other Receivables	0.14	0.34	5.11	1.66	5.89	37.53
Deferred Policy Acquisition Cost	-	-	-	-	-	3.01
Property, Plant & Equipment	2.98	2.45	1.11	1.46	1.55	1.7
Other Intangible Assets	2.41	2.35	1.78	0.71	1.77	3.66
Restricted Cash	41.09	40.75	40.69	40.69	40.7	40.7
Other Current Assets	9.34	9.73	29.16	41.04	37.34	26.82
Long-Term Deferred Tax Assets	-	-	-	-	-	1.21
Total Assets	1,138	1,057	1,019	838.69	790.44	847.61
Accounts Payable	-	-	-	-	-	1.93
Accrued Expenses	17.16	12.15	17.23	11.34	40.24	38.92
Insurance & Annuity Liabilities	480.33	448.71	344.99	317.06	315.99	14.98
Unpaid Claims	-	-	-	-	-	153.47
Unearned Premiums	-	-	-	-	-	102.68
Reinsurance Payable	114.01	63.73	120.37	30.95	9.02	85
Current Income Taxes Payable	27.81	26.81	59.46	62.5	56.33	53.82
Other Current Liabilities	12.65	23.11	26.12	12.05	12.95	13.31
Other Long-Term Liabilities	-	3.8	6.3	6.34	9.42	-
Total Liabilities	651.96	578.31	578.5	448.69	457.02	480.78
Common Stock	400	400	400	400	400	400
Retained Earnings	1.16	1.16	1.16	-53.99	-65.09	-35.72
Comprehensive Income & Other	84.75	77.52	39.39	43.98	-1.49	2.55
Shareholders' Equity	485.91	478.68	440.55	389.99	333.42	366.83
Total Liabilities & Equity	1,138	1,057	1,019	838.69	790.44	847.61
Filing Date Shares Outstanding	40	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40	40
Net Cash (Debt)	61.22	58.64	84.81	104.43	36.74	40.59
Net Cash Growth	25.95%	-30.86%	-18.78%	184.21%	-9.48%	81.57%
Net Cash Per Share	1.50	1.47	2.12	2.60	0.92	1.01
Book Value Per Share	12.15	11.97	11.01	9.75	8.34	9.17
Tangible Book Value	483.5	476.33	438.77	389.28	331.65	363.17
Tangible Book Value Per Share	12.09	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	-	-	-	-