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Insurance

EFUL EFU Life Assurance Limited

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

Watch EFUL · free results alerts

Last close · 16 Oct 2026

Rs 112.00 +1.65%

Quarterly · Q3 FY2021 – Q2 FY2026

EFU Life Assurance Limited (EFUL) quarterly balance sheet

At the end of Q2 FY2026 (Apr – Jun 2026) EFU Life Assurance Limited had total assets of Rs 304.0 bn, up 12.9% on Q2 FY2025. Shareholders' equity was Rs 10.2 bn (Rs 69.59 per share), 3.3% of total assets.

EFUL balance sheet (quarterly) (Rs bn)
Rs bn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 * Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Assets
Cash & cash equivalents 5.0 4.4 5.9 5.6 6.5 3.8 5.7 3.5
Investments 289.3 274.3 282.6 274.8 254.7 252.6 247.3 228.9
Premium receivables 3.1 3.1 3.1 2.8 2.5 2.4 1.4 1.9
Total assets 304.0 288.1 298.0 288.5 269.2 263.7 259.4 239.0
Liabilities
Insurance reserves 286.1 269.6 280.1 272.5 252.9 248.1 244.4 225.1
Unearned premiums 2.4 2.0 2.4 2.1 2.2 2.2 2.2 1.7
Total liabilities 293.8 278.7 287.9 278.9 260.1 255.0 250.2 230.6
Equity
Equity attributable to shareholders 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Total equity 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Total liabilities & equity 304.0 288.1 298.0 288.5 269.2 263.7 259.4 239.0
Key figures
Shares outstanding mn 146.2 146.2 146.2 146.2 146.2 146.2 146.2 146.2
Common equity 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Book value per share (Rs) Rs 69.59 64.19 69.23 65.93 62.52 59.50 62.87 57.47
EFUL balance sheet — year-on-year change (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 * Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Assets
Cash & cash equivalents -23.6% +15.1% +3.5% +60.2% +183.5% +42.6% +12.2% -40.9%
Investments +13.6% +8.6% +14.3% +20.1% +15.0% +20.8% +24.0% +24.1%
Premium receivables +26.4% +29.8% +121.7% +47.1% +42.3% +165.6% +31.1% +208.5%
Total assets +12.9% +9.3% +14.9% +20.7% +16.9% +21.3% +23.4% +22.3%
Liabilities
Insurance reserves +13.1% +8.6% +14.6% +21.1% +16.6% +21.1% +23.3% +21.9%
Unearned premiums +10.1% -7.5% +9.3% +24.2% +28.6% +16.6% +22.6% +22.1%
Total liabilities +13.0% +9.3% +15.0% +20.9% +17.0% +21.0% +23.1% +22.0%
Equity
Equity attributable to shareholders +11.3% +7.9% +10.1% +14.7% +14.3% +29.9% +32.3% +30.9%
Total equity +11.3% +7.9% +10.1% +14.7% +14.3% +29.9% +32.3% +30.9%
Total liabilities & equity +12.9% +9.3% +14.9% +20.7% +16.9% +21.3% +23.4% +22.3%
Key figures
Shares outstanding — — — — — — — —
Common equity +11.3% +7.9% +10.1% +14.7% +14.3% +29.9% +32.3% +30.9%
Book value per share (Rs) +11.3% +7.9% +10.1% +14.7% +14.3% +23.7% +26.0% +24.7%

Change against the same quarter a year earlier; shown when the earlier figure is positive.

EFUL balance sheet — common size (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 * Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Assets
Cash & cash equivalents 1.6% 1.5% 2.0% 1.9% 2.4% 1.4% 2.2% 1.5%
Investments 95.2% 95.2% 94.8% 95.3% 94.6% 95.8% 95.3% 95.8%
Premium receivables 1.0% 1.1% 1.0% 1.0% 0.9% 0.9% 0.5% 0.8%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Insurance reserves 94.1% 93.6% 94.0% 94.4% 93.9% 94.1% 94.2% 94.2%
Unearned premiums 0.8% 0.7% 0.8% 0.7% 0.8% 0.8% 0.8% 0.7%
Total liabilities 96.7% 96.7% 96.6% 96.7% 96.6% 96.7% 96.5% 96.5%
Equity
Equity attributable to shareholders 3.3% 3.3% 3.4% 3.3% 3.4% 3.3% 3.5% 3.5%
Total equity 3.3% 3.3% 3.4% 3.3% 3.4% 3.3% 3.5% 3.5%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Common equity 3.3% 3.3% 3.4% 3.3% 3.4% 3.3% 3.5% 3.5%

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 100
EFUL balance sheet — all reported line items (Rs bn)
Rs bn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Cash & Cash Equivalents 5.0 4.4 5.9 5.6 6.5 3.8 5.7 3.5
Receivables - Total 5.1 4.7 5.0 4.0 3.9 3.1 2.6 2.7
Insurance Premium Receivables 3.1 3.1 3.1 2.8 2.5 2.4 1.4 1.9
Income Tax - Receivables 2.0 1.7 1.9 1.1 1.4 0.7 1.2 0.8
Investments including Loans - Total 289.3 274.3 282.6 274.8 254.7 252.6 247.3 228.9
Investment Securities - Available for Sale, Held to Maturity & Held for Trading - Total 268.0 251.5 259.1 254.1 240.5 239.8 235.9 214.6
Investment Securities - Fixed Income 7.0 7.2 7.2 7.4 7.4 7.5 7.6 7.7
Investment Securities - Equity 66.7 57.0 67.9 64.9 47.3 47.3 43.8 30.1
Investments - Other - Total 14.7 15.0 17.7 14.2 8.8 6.8 7.0 9.0
Loans - Mortgage, Policy & Other 6.5 7.9 5.9 6.5 5.3 6.0 4.4 5.3
Loans - Other 6.5 7.9 5.9 6.5 5.3 6.0 4.4 5.3
Investment Securities Available for Sale & Held to Maturity 194.4 187.3 184.0 181.9 185.7 185.0 184.5 176.9
Property, Plant & Equipment - Net - Total 3.9 3.9 4.0 3.6 3.7 3.6 3.5 3.3
Other Assets - Total 0.4 0.3 0.1 0.3 0.2 0.3 0.1 0.1
Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries 0.2 0.1 0.2 — — — — —
Prepaid Expenses - Total 0.4 0.3 0.1 0.3 0.2 0.3 0.1 0.1
Other Assets — (0.0) — — — — — —
Intangible Assets - Total - Net 0.2 0.2 0.3 0.2 0.3 0.3 0.3 0.4
Intangible Assets - excluding Goodwill - Net - Total 0.2 0.2 0.3 0.2 0.3 0.3 0.3 0.4
Goodwill/Cost in Excess of Assets Purchased - Net — — — — — — — —
Total Assets 304.0 288.1 298.0 288.5 269.2 263.7 259.4 239.0
Insurance Reserves - Total 286.1 269.6 280.1 272.5 252.9 248.1 244.4 225.1
Benefit & Loss Reserves - Gross 283.7 267.5 277.7 270.4 250.7 245.9 242.3 223.4
Debt - Total 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Unearned Premiums - Gross 2.4 2.0 2.4 2.1 2.2 2.2 2.2 1.7
Policy & Contract Claims - Gross — — — — — — — —
Insurance Contracts - Technical Liabilities 283.7 267.5 277.7 270.4 250.7 245.9 242.3 223.4
Investment Contracts - Technical Liabilities — — — — — — — —
Debt - Long-Term - Total 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Capitalized Lease Obligations - Long-Term 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Deferred Tax & Investment Tax Credits - Long-Term 1.9 2.1 2.2 2.0 1.8 1.8 2.0 1.7
Deferred Tax - Liability - Long-Term 1.9 2.1 2.2 2.0 1.8 1.8 2.0 1.7
Payables & Accrued Expenses 4.7 5.9 4.5 3.5 4.5 4.2 3.2 3.1
Payable - Reinsurance & Brokers/Agents 0.5 0.6 0.5 0.4 1.1 0.9 0.2 0.3
Other Liabilities - Total — — — — — — — —
Other Payables - Total 4.2 5.3 3.9 3.1 3.3 3.3 3.1 2.8
Other Liabilities - — — — — — — — —
Total Liabilities 293.8 278.7 287.9 278.9 260.1 255.0 250.2 230.6
Shareholders' Equity - Attributable to Parent Shareholders - Total 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Common Equity Attributable to Parent Shareholders 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Common Equity - Contributed 1.7 1.7 1.7 1.7 1.7 1.7 1.7 1.7
Common Stock - Issued & Paid 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1
Equity - Non-Contributed - Reserves & Retained Earnings 8.5 7.7 8.4 8.0 7.5 7.0 7.5 6.7
Retained Earnings - Total 5.6 4.9 5.5 5.0 4.6 4.6 5.1 4.3
Comprehensive Income - Accumulated - Total 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1
Investments - Unrealized Gain/Loss 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1
Other Reserves/Equity - Total 2.6 2.6 2.7 2.7 2.7 2.3 2.3 2.3
Common Equity - Total 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Common Stock - Additional Paid in Capital including Option Reserve 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Total Liabilities & Equity 304.0 288.1 298.0 288.5 269.2 263.7 259.4 239.0
Common Shares - Issued - Total mn 146.2 146.2 146.2 146.2 146.2 146.2 146.2 146.2
Common Shares - Outstanding - Total mn 146.2 146.2 146.2 146.2 146.2 146.2 146.2 146.2
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 208.8 208.8 208.8 146.2 208.8 208.8 146.2 208.8
Common Shares - Issued - Issue Specific mn 146.2 146.2 146.2 146.2 146.2 146.2 146.2 146.2
Common Shares - Outstanding - Issue Specific mn 146.2 146.2 146.2 146.2 146.2 146.2 146.2 146.2
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 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× 1.00× 1.00× 1.00×
Right of Use Tangible Assets - Total - Net - Supplemental 0.9 0.9 1.0 0.8 0.8 0.7 0.5 0.5
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 0.9 0.9 1.0 0.8 0.8 0.7 0.5 0.5
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 2.9 3.0 3.0 2.9 2.9 2.9 2.9 2.8
Finance and Operating Lease Liabilities - Total - Supplemental 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Debt including Finance and Operating Lease Liabilities - Supplemental 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Net Debt (3.9) (3.2) (4.7) (4.7) (5.6) (2.9) (5.1) (2.8)
Investment Contracts - Technical Liabilities - Supplemental — — — — — — — —
Insurance Contracts - Technical Liabilities - Supplemental 283.7 267.5 277.7 270.4 250.7 245.9 242.3 223.4
Asset Accruals (5.0) (4.4) (5.9) (5.6) (6.5) (3.8) (5.7) (3.5)
Cash & Cash Equivalents - Total 5.0 4.4 5.9 5.6 6.5 3.8 5.7 3.5
Cash & Securities 282.8 266.5 276.7 268.3 249.3 246.6 242.9 223.6
Cash & Short Term Investments - Total 5.0 4.4 5.9 5.6 6.5 3.8 5.7 3.5
Debt - including Preferred Equity & Minority Interest - Total 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Earning Assets 289.3 274.3 282.6 274.8 254.7 252.6 247.3 228.9
Equity Securities & Real Estate 66.7 57.0 67.9 64.9 47.3 47.3 43.8 30.1
Invested Assets - Total 289.3 274.3 282.6 274.8 254.7 252.6 247.3 228.9
Investment Securities 268.0 251.5 259.1 254.1 240.5 239.8 235.9 214.6
Investments - Permanent 0.2 0.1 0.2 — — — — —
Net Book Capital 6.3 6.1 5.4 5.0 3.5 5.7 4.1 5.6
Net Operating Assets 6.3 6.1 5.4 5.0 3.5 5.7 4.1 5.6
Non-Reserve Liabilities 7.7 9.1 7.8 6.4 7.2 6.8 5.8 5.5
Provisions - Total 1.9 2.1 2.2 2.0 1.8 1.8 2.0 1.7
Shareholders Equity - Common 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Tangible Total Equity 10.0 9.2 9.9 9.4 8.9 8.4 8.9 8.0
Tangible Book Value 10.0 9.2 9.9 9.4 8.9 8.4 8.9 8.0
Total Book Capital 11.3 10.5 11.3 10.5 10.1 9.5 9.8 9.1
Total Capital 11.3 10.5 11.3 10.5 10.1 9.5 9.8 9.1
Total Long Term Capital 10.2 9.4 10.1 9.6 9.1 8.7 9.2 8.4
Book Value excluding Other Equity 7.6 6.8 7.4 6.9 6.4 6.4 6.9 6.1
Cash & Short Term Investments - Net of Debt 3.9 3.2 4.7 4.7 5.6 2.9 5.1 2.8
Interest Bearing Liabilities - Total 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Net Debt Including Preferred Equity & Minority Interest (3.9) (3.2) (4.7) (4.7) (5.6) (2.9) (5.1) (2.8)
Other Short-Term & Long-Term Assets - Total 0.4 0.3 0.1 0.3 0.2 0.3 0.1 0.1
Other Short-Term & Long-Term Liabilities - Total — — — — — — — —
Tangible Book Value excluding Other Equity 7.4 6.5 7.1 6.7 6.1 6.1 6.6 5.7
Total Debt Excluding Islamic 1.1 1.1 1.1 0.9 0.9 0.9 0.6 0.7
Investment in Equity, Real Estate & Mortgages 66.7 57.0 67.9 64.9 47.3 47.3 43.8 30.1
Book Value excluding Accumulated Comprehensive Income 9.9 9.2 9.9 9.5 9.0 8.6 9.1 8.3
Benefit & Claims Reserves - Gross 283.7 267.5 277.7 270.4 250.7 245.9 242.3 223.4
Reinsurance Liabilities 0.5 0.6 0.5 0.4 1.1 0.9 0.2 0.3
Cash in Hand & with Banks - Total 5.0 4.4 5.9 5.6 6.5 3.8 5.7 3.5

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