HNB Assurance PLC (COSE:HASU.N0000)

HNB Assurance Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Investments in Debt Securities	14,725	42,101	34,322	27,212	15,823	12,603
Investments in Equity & Preferred Securities	-	679.58	98.95	41.32	76.88	50.6
Policy Loans	481.47	459.4	441.92	420.91	403.45	379.74
Other Investments	17,251	11,076	8,848	7,287	12,860	12,770
Total Investments	32,913	54,764	44,297	35,045	29,498	26,746
Cash & Equivalents	1,502	1,402	1,123	1,033	2,113	711.11
Reinsurance Recoverable	1,379	1,292	1,371	1,066	1,081	779.99
Other Receivables	29,136	3,015	2,568	2,465	1,582	1,573
Deferred Policy Acquisition Cost	54.81	33.47	208.47	164	157.71	163.62
Property, Plant & Equipment	1,273	1,252	1,118	794.84	678.03	564.23
Other Intangible Assets	272.03	164.02	63.92	61.12	63.18	68.86
Other Current Assets	-	512.01	511.31	367.34	404.46	394.63
Long-Term Deferred Tax Assets	19.97	14.78	1.53	99.43	291.83	738.72
Total Assets	68,108	62,449	51,263	41,096	35,869	31,741
Accrued Expenses	-	833.97	639.08	622.04	400.89	439.3
Insurance & Annuity Liabilities	41,793	38,745	30,969	24,600	20,232	16,942
Unpaid Claims	1,982	2,090	1,958	1,612	1,612	1,379
Unearned Premiums	3,202	3,193	3,258	3,035	2,567	2,307
Reinsurance Payable	2,038	1,000	696.92	959.69	1,086	700.11
Current Portion of Leases	-	200.07	146.2	152.04	112.57	94.15
Short-Term Debt	269.64	418.99	471.27	265.54	111.67	124.31
Current Income Taxes Payable	556.93	559.88	530.01	253.81	62.17	151.09
Long-Term Leases	565.19	360.84	304.1	258.68	309.27	299
Other Current Liabilities	-	2,110	1,687	1,302	1,015	864.49
Other Long-Term Liabilities	4,952	-	-	-	-	-
Total Liabilities	55,862	49,932	40,986	33,297	27,746	23,546
Common Stock	1,172	1,172	1,172	1,172	1,172	1,172
Retained Earnings	10,449	10,733	9,421	8,204	7,026	6,222
Comprehensive Income & Other	624.95	612.42	-316.22	-1,577	-74.7	800.17
Shareholders' Equity	12,246	12,517	10,277	7,798	8,123	8,194
Total Liabilities & Equity	68,108	62,449	51,263	41,096	35,869	31,741
Filing Date Shares Outstanding	150	150	150	150	150	150
Total Common Shares Outstanding	150	150	150	150	150	150
Total Debt	834.82	979.89	921.58	676.26	533.5	517.45
Net Cash (Debt)	667.2	422.53	201.43	357.05	1,579	193.66
Net Cash Growth	84.50%	109.77%	-43.59%	-77.39%	715.47%	-49.71%
Net Cash Per Share	4.45	2.82	1.34	2.38	10.53	1.29
Book Value Per Share	81.64	83.45	68.51	51.99	54.15	54.63
Tangible Book Value	11,974	12,353	10,213	7,737	8,060	8,125
Tangible Book Value Per Share	79.82	82.35	68.09	51.58	53.73	54.17
Land	-	82	68.64	68.64	68.64	-
Machinery	-	1,336	1,139	783.74	617.69	523.19

Updated Mar 4, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.