Skip to content
Smart Money
Create free account Log in

Insurance

EFUG EFU General Insurance Limited

Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026

Watch EFUG · free results alerts

Last close · 16 Oct 2026

Rs 120.72 +0.60%

Annual · FY2006 – FY2025

EFU General Insurance Limited (EFUG) balance sheet

At the end of FY2025 (Jan – Dec 2025) EFU General Insurance Limited had total assets of Rs 380.1 bn, up 13.4% on FY2024. Shareholders' equity was Rs 28.8 bn (Rs 143.98 per share), 7.6% of total assets.

EFUG balance sheet (annual) (Rs bn)
Rs bn FY2025 * Jan – Dec 2025 FY2024 * Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 * Jan – Dec 2022 FY2021 * Jan – Dec 2021
Assets
Cash & cash equivalents 12.1 8.4 15.7 21.2 30.9
Investments 304.2 269.3 207.2 171.5 144.2
Premium receivables 17.9 17.6 16.7 13.1 9.4
Total assets 380.1 335.3 276.1 234.7 210.7
Liabilities
Insurance reserves 33.2 31.3 30.3 24.5 17.6
Unearned premiums 20.7 18.3 19.5 14.2 10.5
Total liabilities 345.3 304.4 250.4 211.0 184.8
Equity
Equity attributable to shareholders 28.8 25.3 21.3 19.4 21.9
Total equity 34.8 30.9 25.6 23.7 25.9
Total liabilities & equity 380.1 335.3 276.1 234.7 210.7
Key figures
Shares outstanding mn 200.0 200.0 200.0 200.0 200.0
Common equity 28.8 25.3 21.3 19.4 21.9
Book value per share (Rs) Rs 143.98 126.36 106.58 97.01 109.43
EFUG balance sheet — year-on-year change (Rs mn)
Rs mn FY2025 * Jan – Dec 2025 FY2024 * Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 * Jan – Dec 2022 FY2021 * Jan – Dec 2021
Assets
Cash & cash equivalents +43.7% -46.7% -25.6% -31.4% +16.8%
Investments +13.0% +30.0% +20.8% +18.9% +1.1%
Premium receivables +1.5% +5.5% +27.5% +38.7% +22.7%
Total assets +13.4% +21.5% +17.6% +11.4% +5.0%
Liabilities
Insurance reserves +6.0% +3.4% +23.6% +39.4% +6.5%
Unearned premiums +12.9% -6.3% +38.0% +34.7% +11.8%
Total liabilities +13.4% +21.5% +18.7% +14.2% +5.9%
Equity
Equity attributable to shareholders +13.9% +18.6% +9.9% -11.3% -0.5%
Total equity +12.5% +20.7% +8.3% -8.6% -0.9%
Total liabilities & equity +13.4% +21.5% +17.6% +11.4% +5.0%
Key figures
Shares outstanding — — — — —
Common equity +13.9% +18.6% +9.9% -11.3% -0.5%
Book value per share (Rs) +13.9% +18.6% +9.9% -11.3% -0.5%

Change against the previous fiscal year; shown when the earlier figure is positive.

EFUG balance sheet — common size (Rs mn)
Rs mn FY2025 * Jan – Dec 2025 FY2024 * Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 * Jan – Dec 2022 FY2021 * Jan – Dec 2021
Assets
Cash & cash equivalents 3.2% 2.5% 5.7% 9.0% 14.6%
Investments 80.0% 80.3% 75.0% 73.1% 68.5%
Premium receivables 4.7% 5.3% 6.0% 5.6% 4.5%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Insurance reserves 8.7% 9.3% 11.0% 10.5% 8.4%
Unearned premiums 5.4% 5.5% 7.1% 6.0% 5.0%
Total liabilities 90.8% 90.8% 90.7% 89.9% 87.7%
Equity
Equity attributable to shareholders 7.6% 7.5% 7.7% 8.3% 10.4%
Total equity 9.2% 9.2% 9.3% 10.1% 12.3%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Common equity 7.6% 7.5% 7.7% 8.3% 10.4%

Each line as a percentage of total assets.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 129
EFUG balance sheet — all reported line items (Rs bn)
Rs bn FY2025 Jan – Dec 2025 FY2024 Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 Jan – Dec 2022 FY2021 Jan – Dec 2021
Cash & Cash Equivalents 12.1 8.4 15.7 21.2 30.9
Receivables - Total 19.3 18.7 17.5 14.6 11.0
Insurance Premium Receivables 17.9 17.6 16.7 13.1 9.4
Income Tax - Receivables 1.1 0.8 0.3 1.1 1.2
Receivables - Other 0.4 0.2 0.4 0.4 0.3
Investments including Loans - Total 304.2 269.3 207.2 171.5 144.2
Investment Securities - Available for Sale, Held to Maturity & Held for Trading - Total 85.2 52.4 28.6 23.3 36.5
Investment Securities - Equity 85.2 52.4 28.6 23.3 36.5
Investment Property 3.7 3.5 3.2 3.1 2.6
Investment Property - Gross — — — — —
Investment Property - Accumulated Depreciation & Impairment — — — — —
Investments - Other - Total 214.4 213.3 175.3 141.6 102.6
Loans - Mortgage, Policy & Other 0.8 0.1 0.1 3.6 2.5
Loans - Other 0.8 0.1 0.1 3.6 2.5
Investment Securities Available for Sale & Held to Maturity — — — — —
Property, Plant & Equipment - Net - Total 10.6 9.9 9.7 9.2 8.6
Property, Plant & Equipment - Gross - Total 17.6 15.9 14.8 13.6 12.4
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 7.0 6.0 5.1 4.4 3.7
Investment Securities - Available for Sale - Total — — — — —
Other Assets - Total 31.2 25.5 20.5 12.2 7.9
Deferred Charges 1.5 1.5 1.5 1.1 0.8
Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries 0.2 0.0 — — —
Deferred Tax - Asset - Long-Term & Short-Term — — — — —
Accrued Investment Income 4.7 3.6 3.4 — —
Prepaid Expenses - Total 14.2 11.8 13.6 9.4 5.9
Other Assets 10.9 8.6 1.9 1.6 1.2
Intangible Assets - Total - Net 2.5 3.6 5.6 6.1 8.0
Pension Benefits - Overfunded - Total 0.0 0.0 0.0 — 0.0
Intangible Assets - excluding Goodwill - Net - Total 2.5 3.6 5.6 6.1 8.0
Intangible Assets - Gross - Total 10.5 10.4 — 10.0 8.1
Intangible Assets - excluding Goodwill - Gross 10.5 10.4 — 10.0 8.1
Intangible Assets - Accumulated Amortization & Impairment - Total 8.0 6.9 — 3.9 0.1
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 8.0 6.9 — 3.9 0.1
Total Assets 380.1 335.3 276.1 234.7 210.7
Insurance Reserves - Total 33.2 31.3 30.3 24.5 17.6
Benefit & Loss Reserves - Gross 12.5 13.0 10.8 10.4 7.1
Debt - Total 1.2 0.7 0.8 0.8 0.8
Benefit & Loss Reserves - Life - Gross 12.5 13.0 10.8 10.4 7.1
Short-Term Debt & Current Portion of Long-Term Debt 0.1 0.1 0.1 0.2 0.2
Unearned Premiums - Gross 20.7 18.3 19.5 14.2 10.5
Current Portion of Long-Term Debt including Capitalized Leases 0.1 0.1 0.1 0.2 0.2
Capitalized Leases - Current Portion 0.1 0.1 0.1 0.2 0.2
Debt - Long-Term - Total 1.2 0.7 0.7 0.6 0.6
Capitalized Lease Obligations - Long-Term 1.2 0.7 0.7 0.6 0.6
Dividends Payable 0.7 0.6 0.6 0.5 0.5
Deferred Tax & Investment Tax Credits - Long-Term 4.9 4.9 4.0 2.9 3.0
Deferred Tax - Liability - Long-Term 4.9 4.9 4.0 2.9 3.0
Payables & Accrued Expenses 13.8 13.5 13.9 13.6 9.9
Trade Account Payables - Total — — — — —
Accrued Expenses 3.3 2.8 1.7 1.4 1.5
Payable - Reinsurance & Brokers/Agents 7.6 8.0 9.7 8.0 4.9
Other Liabilities - Total 291.4 253.2 200.9 168.7 153.0
Other Payables - Total 2.9 2.7 2.4 4.1 3.6
Other Liabilities - 288.6 250.6 199.0 167.3 151.7
Provisions 0.1 0.1 — 0.0 0.0
Post Employment Benefits - Pension & Other 0.1 0.1 — 0.0 0.0
Deferred Revenue/Income 2.7 2.5 2.0 1.4 1.2
Total Liabilities 345.3 304.4 250.4 211.0 184.8
Shareholders' Equity - Attributable to Parent Shareholders - Total 28.8 25.3 21.3 19.4 21.9
Common Equity Attributable to Parent Shareholders 28.8 25.3 21.3 19.4 21.9
Common Equity - Contributed 2.0 2.0 2.0 2.0 2.0
Common Stock - Issued & Paid 2.0 2.0 2.0 2.0 2.0
Equity - Non-Contributed - Reserves & Retained Earnings 26.8 23.3 19.3 17.4 19.9
Retained Earnings - Total 4.4 2.0 1.4 0.1 0.1
Comprehensive Income - Accumulated - Total 7.4 7.3 4.9 2.3 2.0
Investments - Unrealized Gain/Loss 2.6 2.8 0.6 — —
Foreign Currency Translation Adjustment - Accumulated 0.2 0.2 0.2 — —
Other Reserves/Equity - Total 15.0 14.0 13.0 15.0 17.8
Common Equity - Total 28.8 25.3 21.3 19.4 21.9
Minority Interest - Equity 6.0 5.7 4.3 4.3 4.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 34.8 30.9 25.6 23.7 25.9
Total Liabilities & Equity 380.1 335.3 276.1 234.7 210.7
Revaluation Reserves 4.6 4.3 4.1 2.3 2.0
Common Shares - Issued - Total mn 200.0 200.0 200.0 200.0 200.0
Common Shares - Outstanding - Total mn 200.0 200.0 200.0 200.0 200.0
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 200.0 200.0 200.0 — —
Common Shares - Issued - Issue Specific mn 200.0 200.0 200.0 200.0 200.0
Common Shares - Outstanding - Issue Specific mn 200.0 200.0 200.0 200.0 200.0
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 0.0 0.0
Asset Allocation Factor - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00×
Right of Use Tangible Assets - Total - Gross - Supplemental 2.1 1.6 1.5 1.3 1.2
Right of Use Tangible Assets - Capital/Finance Lease - Gross - Supplemental 2.1 1.6 1.5 1.3 1.2
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Gross - Supplemental 15.4 14.3 13.3 12.3 11.2
Finance and Operating Lease Liabilities - Total - Supplemental 1.2 0.7 0.8 0.8 0.8
Debt including Finance and Operating Lease Liabilities - Supplemental 1.2 0.7 0.8 0.8 0.8
Net Debt (10.8) (7.7) (15.0) (20.4) (30.1)
Capital Lease Maturities - Total — — — — 0.8
Capital Lease Maturities - Due within 1 Year — — — — 0.2
Capital Lease Maturities - Due in Year 5 — — — — 0.5
Capital Lease Maturities - Remaining Maturities — — — — 0.1
Capital Lease Maturities - Due in 4-5 Years — — — — 0.5
Capital Lease Maturities - Due in Year 6 & Beyond — — — — 0.1
Minority Interest - Total 6.0 5.7 4.3 4.3 4.0
Asset Accruals (12.1) (8.4) (15.7) (21.2) (30.9)
Cash & Cash Equivalents - Total 12.1 8.4 15.7 21.2 30.9
Cash & Securities 303.4 269.1 207.1 167.9 141.7
Cash & Short Term Investments - Total 12.1 8.4 15.7 21.2 30.9
Debt - including Preferred Equity & Minority Interest - Total 7.3 6.4 5.1 5.1 4.8
Earning Assets 304.2 269.3 207.2 171.5 144.2
Equity Securities & Real Estate 89.0 55.8 31.8 26.3 39.1
Invested Assets - Total 304.2 269.3 207.2 171.5 144.2
Investment Securities 85.2 52.4 28.6 23.3 36.5
Investments - Permanent 3.9 3.5 3.2 3.1 2.6
Net Book Capital 24.0 23.3 10.7 3.3 (4.2)
Net Operating Assets 24.0 23.3 10.7 3.3 (4.2)
Non-Reserve Liabilities 312.0 273.0 220.1 186.5 167.2
Provisions - Total 5.1 5.0 4.0 2.9 3.0
Shareholders Equity - Common 28.8 25.3 21.3 19.4 21.9
Tangible Total Equity 32.3 27.4 20.1 17.6 17.9
Tangible Book Value 26.3 21.7 15.7 13.4 13.9
Total Book Capital 30.0 26.0 22.1 20.2 22.7
Total Capital 36.1 31.7 26.4 24.5 26.7
Total Long Term Capital 34.8 30.9 25.6 23.7 25.9
Unearned Revenue - Total 2.7 2.5 2.0 1.4 1.2
Book Value excluding Other Equity 13.8 11.3 8.3 4.5 4.1
Cash & Short Term Investments - Net of Debt 10.8 7.7 15.0 20.4 30.1
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.1 0.1 0.1 0.2 0.2
Interest Bearing Liabilities - Total 1.2 0.7 0.8 0.8 0.8
Net Debt Including Preferred Equity & Minority Interest (4.8) (2.0) (10.6) (16.1) (26.0)
Other Short-Term & Long-Term Assets - Total 31.2 25.5 20.5 12.2 7.9
Other Short-Term & Long-Term Liabilities - Total 288.6 250.6 199.0 167.3 151.7
Tangible Book Value excluding Other Equity 11.3 7.7 2.7 (1.6) (3.9)
Total Debt Excluding Islamic 1.2 0.7 0.8 0.8 0.8
Investment in Equity, Real Estate & Mortgages 89.0 55.8 31.8 26.3 39.1
Book Value excluding Accumulated Comprehensive Income 21.4 18.0 16.4 17.1 19.9
Benefit & Claims Reserves - Gross 12.5 13.0 10.8 10.4 7.1
Reinsurance Liabilities 7.6 8.0 9.7 8.0 4.9
Cash in Hand & with Banks - Total 7.9 7.3 7.3 6.2 5.8

Every line the company reported, in the original order and wording, without regrouping or signs changed.