HAYAH INSURANCE

Hayah Insurance Company P.J.S.C

HAYAHStocksAbu Dhabi Securities ExchangeInsurance

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (AED)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	34.43M	8.45M	6.15M	11.98M	20.91M
Total Assets	279.75M	202.39M	194.02M	184.15M	184.25M
Investment Securities	56.93M	63.72M	76.27M	68.70M	85.53M
Reinsurance Recoverable	64.18M	37.69M	34.83M	16.76M	6.55M
Liabilities
Total Liabilities	151.68M	77.99M	74.70M	62.76M	59.95M
Insurance Liabilities	77.06M	47.11M	45.50M	44.20M	29.41M
Unearned Premiums	—	—	—	—	9.78M
Unpaid Claims	—	—	—	—	10.25M
Equity & Ownership
Deferred Policy Acquisition Cost	—	—	—	—	747.00K
Total Equity	128.08M	124.40M	119.32M	121.39M	124.30M
Shares Outstanding	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Cash & Assets
Total Assets	279.75M	202.39M	194.02M	184.15M	184.25M
Cash & Equivalents	34.43M	8.45M	6.15M	11.98M	20.91M
Net Cash (Debt)	34.43M	8.45M	6.15M	11.98M	20.91M
Net Cash Per Share	0.17	0.04	0.03	0.06	0.10
Net Cash Growth	+307.5%	+37.3%	-48.6%	-42.7%	-60.6%
Other Receivables Insurance	6.58M	9.16M	1.97M	1.97M	7.85M
Restricted Cash	4.00M	4.00M	4.00M	4.00M	4.00M
Machinery	7.77M	6.91M	6.11M	5.97M	5.21M
Leasehold Improvements	2.38M	2.22M	2.22M	1.53M	1.49M
Property, Plant & Equipment	2.08M	2.08M	2.15M	2.20M	0.14M
Other Intangibles Insurance	10.61M	9.88M	11.65M	5.77M	1.47M
Deferred Policy Acquisition Cost	—	—	—	—	747.00K
Other Current Assets Insurance	70.68M	27.63M	20.36M	12.84M	0.56M
Loans & Investments
Investment Debt Securities	56.93M	63.72M	76.27M	68.70M	85.53M
Investment Equity Preferred	10.51M	10.31M	10.12M	8.53M	0.80M
Other Investments	2.00M	10.00M	10.00M	37.03M	43.45M
Reinsurance Recoverable	64.18M	37.69M	34.83M	16.76M	6.55M
Total Investments	87.20M	103.51M	112.91M	128.65M	142.02M
Liabilities & Obligations
Total Liabilities & Equity	279.75M	202.39M	194.02M	184.15M	184.25M
Accrued Expenses	1.06M	0.08M	0.02M	0.00M	7.03M
Other Current Liabilities Insurance	70.11M	28.30M	26.75M	—	—
Other Long Term Liabilities Insurance	—	—	—	16.77M	—
Reinsurance Payable	—	—	—	0.04M	2.28M
Unearned Premiums	—	—	—	—	9.78M
Unpaid Claims	—	—	—	—	10.25M
Insurance Annuity Liabilities	77.06M	47.11M	45.50M	44.20M	29.41M
Equity & Book Value
Shareholders' Equity	128.08M	124.40M	119.32M	121.39M	124.30M
Common Stock	200.00M	200.00M	200.00M	200.00M	200.00M
Retained Earnings	-75.40M	-77.07M	-81.71M	-76.01M	-77.53M
Comprehensive Income & Other	3.47M	1.47M	1.03M	-2.60M	1.84M
Book Value Per Share	0.64	0.62	0.60	0.61	0.62
Tangible Book Value	117.46M	114.52M	107.67M	115.63M	122.83M
Tangible Book Value Per Share	0.59	0.57	0.54	0.58	0.61
Filing Date Shares Outstanding	200.00M	200.00M	200.00M	200.00M	200.00M
Total Common Shares Outstanding	200.00M	200.00M	200.00M	200.00M	200.00M
Supplemental
Total Liabilities Insurance	151.68M	77.99M	74.70M	62.76M	59.95M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Annual (AED)

1-5

	2025Dec 31, 2025	2024Dec 31, 2024	2023Dec 31, 2023	2022Dec 31, 2022	2021Dec 31, 2021
Assets
Cash & Equivalents	34.43M	8.45M	6.15M	11.98M	20.91M
Total Assets	279.75M	202.39M	194.02M	184.15M	184.25M
Investment Securities	56.93M	63.72M	76.27M	68.70M	85.53M
Reinsurance Recoverable	64.18M	37.69M	34.83M	16.76M	6.55M
Liabilities
Total Liabilities	151.68M	77.99M	74.70M	62.76M	59.95M
Insurance Liabilities	77.06M	47.11M	45.50M	44.20M	29.41M
Unearned Premiums	—	—	—	—	9.78M
Unpaid Claims	—	—	—	—	10.25M
Equity & Ownership
Deferred Policy Acquisition Cost	—	—	—	—	747.00K
Total Equity	128.08M	124.40M	119.32M	121.39M	124.30M
Shares Outstanding	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Cash & Assets
Total Assets	279.75M	202.39M	194.02M	184.15M	184.25M
Cash & Equivalents	34.43M	8.45M	6.15M	11.98M	20.91M
Net Cash (Debt)	34.43M	8.45M	6.15M	11.98M	20.91M
Net Cash Per Share	0.17	0.04	0.03	0.06	0.10
Net Cash Growth	+307.5%	+37.3%	-48.6%	-42.7%	-60.6%
Other Receivables Insurance	6.58M	9.16M	1.97M	1.97M	7.85M
Restricted Cash	4.00M	4.00M	4.00M	4.00M	4.00M
Machinery	7.77M	6.91M	6.11M	5.97M	5.21M
Leasehold Improvements	2.38M	2.22M	2.22M	1.53M	1.49M
Property, Plant & Equipment	2.08M	2.08M	2.15M	2.20M	0.14M
Other Intangibles Insurance	10.61M	9.88M	11.65M	5.77M	1.47M
Deferred Policy Acquisition Cost	—	—	—	—	747.00K
Other Current Assets Insurance	70.68M	27.63M	20.36M	12.84M	0.56M
Loans & Investments
Investment Debt Securities	56.93M	63.72M	76.27M	68.70M	85.53M
Investment Equity Preferred	10.51M	10.31M	10.12M	8.53M	0.80M
Other Investments	2.00M	10.00M	10.00M	37.03M	43.45M
Reinsurance Recoverable	64.18M	37.69M	34.83M	16.76M	6.55M
Total Investments	87.20M	103.51M	112.91M	128.65M	142.02M
Liabilities & Obligations
Total Liabilities & Equity	279.75M	202.39M	194.02M	184.15M	184.25M
Accrued Expenses	1.06M	0.08M	0.02M	0.00M	7.03M
Other Current Liabilities Insurance	70.11M	28.30M	26.75M	—	—
Other Long Term Liabilities Insurance	—	—	—	16.77M	—
Reinsurance Payable	—	—	—	0.04M	2.28M
Unearned Premiums	—	—	—	—	9.78M
Unpaid Claims	—	—	—	—	10.25M
Insurance Annuity Liabilities	77.06M	47.11M	45.50M	44.20M	29.41M
Equity & Book Value
Shareholders' Equity	128.08M	124.40M	119.32M	121.39M	124.30M
Common Stock	200.00M	200.00M	200.00M	200.00M	200.00M
Retained Earnings	-75.40M	-77.07M	-81.71M	-76.01M	-77.53M
Comprehensive Income & Other	3.47M	1.47M	1.03M	-2.60M	1.84M
Book Value Per Share	0.64	0.62	0.60	0.61	0.62
Tangible Book Value	117.46M	114.52M	107.67M	115.63M	122.83M
Tangible Book Value Per Share	0.59	0.57	0.54	0.58	0.61
Filing Date Shares Outstanding	200.00M	200.00M	200.00M	200.00M	200.00M
Total Common Shares Outstanding	200.00M	200.00M	200.00M	200.00M	200.00M
Supplemental
Total Liabilities Insurance	151.68M	77.99M	74.70M	62.76M	59.95M