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EFUG EFU General Insurance Limited

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

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Last close · 16 Oct 2026

Rs 120.72 +0.60%

Annual · FY2006 – FY2025

EFU General Insurance Limited (EFUG) income statement

EFU General Insurance Limited reported total income of Rs 102.7 bn for FY2025 (Jan – Dec 2025), up 5.8% on FY2024. Tax of Rs 4.8 bn took 41.2% of pre-tax profit. Profit attributable to shareholders was Rs 5.6 bn, up 49.4% on FY2024, or Rs 28.24 per share.

EFUG income statement (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
Net premium earned 67.0 54.0 48.7 48.7 46.1
Investment income (net) 31.4 41.4 8.1 7.3 13.1
Total income 102.7 97.1 57.3 56.5 55.0
Net claims & benefits (55.1) (46.9) (37.2) (31.1) (27.3)
Acquisition & underwriting expenses (2.9) (1.9) (1.3) (1.2) (0.9)
Profit before tax 11.6 9.1 8.3 2.7 5.3
Taxation (4.8) (3.8) (4.1) (1.6) (1.7)
Profit after tax 6.8 5.2 4.2 1.1 3.6
Profit attributable to shareholders 5.6 3.8 3.3 0.4 2.8
Per share
EPS – basic (Rs) Rs 28.24 18.91 16.36 2.11 13.90
Dividend per share (Rs) Rs 10.00 10.00 10.00 10.00 10.00
EFUG income statement — 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
Net premium earned +24.1% +10.8% +0.1% +5.6% +14.6%
Investment income (net) -24.2% +414.2% +10.4% -44.5% +1.1%
Total income +5.8% +69.5% +1.5% +2.7% -12.3%
Net claims & benefits +17.4% +26.0% +19.7% +14.0% +22.9%
Acquisition & underwriting expenses +56.7% +44.6% +12.9% +23.4% +11.2%
Profit before tax +28.5% +9.5% +203.6% -48.8% +3.3%
Taxation +24.8% -6.4% +157.0% -7.6% -3.1%
Profit after tax +31.2% +25.2% +269.7% -68.7% +6.8%
Profit attributable to shareholders +49.4% +15.5% +676.5% -84.8% +14.7%
Per share
EPS – basic (Rs) +49.4% +15.5% +676.5% -84.8% +14.7%
Dividend per share (Rs) 0.0% 0.0% 0.0% 0.0% 0.0%

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

EFUG income statement — 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
Net premium earned 65.2% 55.6% 85.1% 86.3% 83.9%
Investment income (net) 30.6% 42.6% 14.1% 12.9% 23.9%
Total income 100.0% 100.0% 100.0% 100.0% 100.0%
Net claims & benefits (53.7%) (48.3%) (65.0%) (55.1%) (49.7%)
Acquisition & underwriting expenses (2.9%) (1.9%) (2.3%) (2.0%) (1.7%)
Profit before tax 11.3% 9.3% 14.4% 4.8% 9.7%
Taxation (4.7%) (4.0%) (7.2%) (2.8%) (3.1%)
Profit after tax 6.7% 5.4% 7.3% 2.0% 6.5%
Profit attributable to shareholders 5.5% 3.9% 5.7% 0.7% 5.1%

Each line as a percentage of total income.

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 144
EFUG income statement — 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
Net Premiums Earned 67.0 54.0 48.7 48.7 46.1
Premiums Written - Gross 97.0 80.8 70.5 64.9 58.2
Premiums Ceded Out & Unearned - Reinsurance 30.0 26.8 21.7 16.2 12.1
Fees & Commissions Income 0.2 0.2 0.1 0.1 0.1
Fees & Commissions Expense 10.8 8.5 8.0 8.3 8.2
Investment Income/(Expense) - Net - Insurance 31.4 41.4 8.1 7.3 13.1
Investments & Loans - Business - Gain/(Loss) 4.1 1.5 0.4 0.3 (4.4)
Investment Income - Gross - Insurance - Total 31.5 41.4 8.1 7.3 —
Investment Expense - Insurance - Total 0.1 0.0 0.0 0.0 —
Investment Securities - Business - Gain/(Loss) 4.1 1.5 0.4 0.3 2.2
Revenue from Business-Related Activities - Other - Total 0.2 0.2 0.1 0.1 0.1
Gain/(Loss) on Sale of Financial Instruments - Other — — — — (6.6)
Revenue from Business Activities - Total 102.7 97.1 57.3 56.5 55.0
Insurance Claims/Reserves - Total 55.1 46.9 37.2 31.1 27.3
Insurance Benefits Paid - Current 55.1 46.9 37.2 31.1 27.3
Selling, General & Administrative Expenses - Total 8.5 8.2 7.2 6.0 5.0
Selling, General & Administrative Expenses - Unclassified 3.4 3.8 3.6 1.8 1.5
Depreciation in Selling, General & Administrative Expenses — — — 1.1 0.7
Underwriting Expenses 2.9 1.9 1.3 1.2 0.9
Policy Acquisition Costs - Total 2.9 1.9 1.3 1.2 0.9
Other Operating Expense/(Income) - Net (0.4) (0.6) (0.8) (0.4) (0.1)
Other Operating Income - Total 0.9 1.2 1.3 0.6 0.3
Underwriting Commissions to Agents — — — — —
Operating Expenses - Total 77.0 64.9 53.0 46.2 41.4
Labor & Related Expenses including Stock-Based Compensation in Selling, General & Administrative Expenses 4.9 4.4 3.6 3.2 2.8
Selling, General & Administrative Expenses - Other - Total 0.1 0.0 0.0 0.0 0.0
Advertising Expense 0.0 0.0 0.0 0.0 —
Rental Expense 0.0 0.0 0.0 0.0 0.0
Operating Profit before Non-Recurring Income/(Expense) 25.8 32.2 4.3 10.3 13.5
Other Operating Expense 0.5 0.6 0.5 0.2 0.2
Interest Expense - Net of Capitalized Interest 0.2 0.1 0.1 0.0 0.0
Sale of Tangible & Intangible Fixed Assets - Gain/Loss 0.2 0.3 0.3 0.1 0.1
Equity Earnings/(Loss) - before Taxes including Non-Recurring 0.0 0.0 — — —
Other Non-Operating Income/(Expense) - Total — — — — —
Foreign Exchange Gain/(Loss) - Non-Business 0.0 0.0 0.1 0.0 0.0
Normalized Pre-tax Profit 25.8 32.4 4.6 10.4 13.7
Non-Recurring Income/Expense - Total (14.2) (23.4) 3.7 (7.7) (8.3)
Impairment - Tangible & Intangible Fixed Assets 0.9 1.7 0.4 2.0 —
Impairment - Financial Investments (0.2) 0.0 0.1 0.4 —
Early Extinguishment of Lease Related Debts - Gain/(Loss) 0.0 0.0 0.0 0.0 0.0
Fair Value Adjustments - Financial Investments 20.6 21.4 33.1 8.8 0.1
Non-Recurring Income/(Expense) - Other - Total — — — — —
Provision for Income Tax Expense- Unclassified — — — — —
Income before Taxes 11.6 9.1 8.3 2.7 5.3
Income Taxes 4.8 3.8 4.1 1.6 1.7
Impairment - Goodwill 0.9 1.7 0.4 2.0 —
Income Taxes for the Year - Current 3.6 3.2 3.8 1.4 1.7
Income Taxes - Other (KFAS/NLST) - Current — — — — —
Income Taxes - Deferred (0.1) (0.4) — — 0.0
Income Taxes - Other (by Type) 1.3 1.0 0.3 0.2 (0.0)
Fair Value Adjustments - Other Assets (34.2) (43.1) (28.9) (14.2) (8.4)
Net Income after Tax 6.8 5.2 4.2 1.1 3.6
Income before Discontinued Operations & Extraordinary Items 6.8 5.2 4.2 1.1 3.6
Net Income before Minority Interest 6.8 5.2 4.2 1.1 3.6
Minority Interest 1.2 1.4 0.9 0.7 0.8
Net Income after Minority Interest 5.6 3.8 3.3 0.4 2.8
Income Available to Common Shares 5.6 3.8 3.3 0.4 2.8
Other Comprehensive Income - Starting Line 6.8 5.2 — — —
Other Comprehensive Income - Foreign Currency 0.0 (0.0) — — —
Other Comprehensive Income - Unrealized Investment Gain/(Loss) (0.2) 2.2 — — —
Other Comprehensive Income - Other (0.1) (0.1) — — —
Other Comprehensive Income - Net of Tax - Total (0.3) 2.1 — — —
Comprehensive Income before Minority Interest - Total 6.6 7.4 — — —
Comprehensive Income - Attributable to Minority Interest - Total 1.2 1.5 — — —
Comprehensive Income - Attributable to Parent Company Equity Holders - Total 5.4 5.9 — — —
DPS - Common - Gross - Issue - By Period End Date Rs 10.00 10.00 10.00 10.00 10.00
Net Income - Basic - including Extraordinary Items Applicable to Common - Total 5.6 3.8 3.3 0.4 2.8
Income available to Common excluding Extraordinary Items 5.6 3.8 3.3 0.4 2.8
Shares used to calculate Basic EPS - Total mn 200.0 200.0 200.0 200.0 200.0
EPS - Basic - including Extraordinary Items Applicable to Common - Total Rs 28.24 18.91 16.36 2.11 13.90
EPS - Basic - excluding Extraordinary Items Applicable to Common - Total Rs 28.24 18.91 16.36 2.11 13.90
EPS - Basic - excluding Extraordinary Items - Normalized - Total Rs 99.08 135.84 (2.01) 40.42 55.60
Allocated Net Income including Extraordinary Items Applicable to Common - Issue Specific 5.6 3.8 3.3 0.4 2.8
Earnings Allocation Factor - Basic - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00×
Shares used to calculate Basic EPS - Issue Specific mn 200.0 200.0 200.0 200.0 200.0
EPS - Basic - including Extraordinary Items Applicable to Common - Issue Specific Rs 28.24 18.91 16.36 2.11 13.90
EPS - Basic - excluding Extraordinary Items Applicable to Common - Issue Specific Rs 28.24 18.91 16.36 2.11 13.90
EPS - Basic - excluding Extraordinary Items - Normalized - Issue Specific Rs 99.08 135.84 (2.01) 40.42 55.60
EPS - Basic from Discontinued Operations & Extraordinary Items Rs 0.00 0.00 0.00 0.00 0.00
Comprehensive Earnings Per Share - Basic - Issue Specific Rs 26.76 29.41 — — —
Dilution Adjustment — — — — —
Net Income - Diluted - including Extraordinary Items Applicable to Common - Total 5.6 3.8 3.3 0.4 2.8
Diluted Income available to Common excluding Extraordinary Items 5.6 3.8 3.3 0.4 2.8
Shares used to calculate Diluted EPS - Total mn 200.0 200.0 200.0 200.0 200.0
EPS - Diluted - including Extraordinary Items Applicable to Common - Total Rs 28.24 18.91 16.36 2.11 13.90
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Total Rs 28.24 18.91 16.36 2.11 13.90
EPS - Diluted - excluding Extraordinary Items - Normalized - Total Rs 99.08 135.84 (2.01) 40.42 55.60
Allocated Diluted Net Income including Extraordinary Items Applicable to Common - Issue Specific 5.6 3.8 3.3 0.4 2.8
Earnings Allocation Factor - Diluted - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00×
Shares used to calculate Diluted EPS - Issue Specific mn 200.0 200.0 200.0 200.0 200.0
EPS - Diluted - including Extraordinary Items Applicable to Common - Issue Specific Rs 28.24 18.91 16.36 2.11 13.90
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Issue Specific Rs 28.24 18.91 16.36 2.11 13.90
EPS - Diluted - excluding Extraordinary Items - Normalized - Issue Specific Rs 99.08 135.84 (2.01) 40.42 55.60
EPS - Diluted from Discontinued Operations & Extraordinary Items Rs 0.00 0.00 0.00 0.00 0.00
Comprehensive Earnings Per Share - Diluted - Issue Specific Rs 26.76 29.41 — — —
DPS - Common - Gross - Issue - By Announcement Date Rs 10.00 10.00 10.00 10.00 10.00
DPS - Common - Net - Issue - By Announcement Date Rs 9.00 9.00 9.00 9.15 9.00
Earnings before Interest & Taxes (EBIT) 25.8 32.2 4.3 10.3 13.5
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) 27.4 34.1 5.8 11.6 14.6
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) and Operating Lease Payments 27.4 34.1 5.8 11.6 14.6
Depreciation & Amortization - Supplemental 1.6 1.9 1.5 1.4 1.0
Depreciation Expense - Total - Supplemental 1.4 1.4 1.1 1.0 1.0
Depreciation - Financial Lease Right-of-Use Assets - Supplemental 0.2 0.3 0.2 0.2 0.2
Amortization - Total - Supplemental 0.2 0.5 0.4 0.4 0.0
Intangible Amortization - Other - Supplemental 0.2 0.5 0.4 0.4 0.0
Amortization of Computer Software - Supplemental 0.1 0.1 0.0 0.0 0.0
Depreciation, Depletion & Amortization - Total 1.6 1.9 1.5 1.4 1.0
Depreciation - Total 1.4 1.4 1.1 1.0 1.0
Amortization of Intangible Assets excluding Goodwill - Total 0.2 0.5 0.4 0.4 0.0
Labor & Related Expenses - Total 4.9 4.4 3.6 3.2 2.8
Labor & Related Expenses - Supplemental 4.9 4.4 3.6 3.2 2.8
Auditor Fees 0.0 0.0 0.0 0.0 0.0
Audit-Related Fees 0.0 0.0 0.0 0.0 0.0
Fees - Other 0.0 0.0 0.0 0.0 0.0
Normalized after Tax Profit 21.0 28.6 0.5 8.8 11.9
Normalized Net Income from Continuing Operations 21.0 28.6 0.5 8.8 11.9
Normalized Net Income - Bottom Line 19.8 27.2 (0.4) 8.1 11.1
Earnings before Interest & Taxes (EBIT) - Normalized 26.0 32.5 4.7 10.4 13.7
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) - Normalized 27.6 34.4 6.2 11.8 14.7
Depreciation of Financial Lease Right-of-Use Assets 0.2 0.3 0.2 0.2 0.2
Rental/Operating Lease Expense 0.0 0.0 0.0 0.0 0.0
Advertising Expenses - Supplemental 0.0 0.0 0.0 0.0 —
Interest Expense 0.2 0.1 0.1 0.0 0.0
Investment Income - Insurance 31.4 41.4 8.1 7.3 13.1
Losses, Benefits & Adjustments - Insurance 55.1 46.9 37.2 31.1 27.3
Operating Expenses 77.0 64.9 53.0 46.2 41.4
Premiums Ceded Out & Unearned - Total 30.0 26.8 21.7 16.2 12.1
Selling, General & Administrative Expenses excluding Research & Development Expenses 8.5 8.2 7.2 6.0 5.0
Total Claim & Loss Expense 55.1 46.9 37.2 31.1 27.3
Underwriting & Commissions 0.0 0.0 0.0 0.0 0.0
Underwriting Expenses - Insurance 21.8 18.0 15.8 15.1 14.1
Income before Taxes & Provision for Loan Losses 11.6 9.1 8.3 2.7 5.3
DPS - Common - Gross - Issue - By Payable Date Rs 10.00 10.00 11.50 8.50 10.00
DPS - Common - Gross - Issue - By Ex Date Rs 10.00 10.00 10.00 10.00 10.00
Tax Adjusted Operating Income 5.7 3.8 3.3 0.4 2.8
Underwriting Expenses minus Losses, Benefits & Adjustments - Insurance (33.3) (29.0) (21.5) (16.0) (13.2)
Operating Expenses excluding Non-Cash Charges - Total 75.3 63.0 51.5 44.8 40.4
Premiums Earned - Total 67.2 54.2 48.9 48.8 46.2
Losses, Benefits & Adjustments - Total 55.1 46.9 37.2 31.1 27.3
Income Available to Common Shares before Depreciation & Amortization 7.3 5.7 4.8 1.8 3.8
Fixed Charges 0.2 0.1 0.1 0.0 0.0
Net Premiums Written 67.0 54.0 48.7 48.7 46.1
Estimated Tax Rate 0.29× 0.29× 0.29× 0.29× 0.29×
Total Common & Spl DPS -Gross - Issue - By Announcement Date Rs 10.00 10.00 10.00 10.00 10.00

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