HAYAH INSURANCE

Hayah Insurance Company P.J.S.C

HAYAHStocksAbu Dhabi Securities ExchangeInsurance

Financials

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (AED)

1-5

	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024
Assets
Cash & Equivalents	34.43M	20.14M	12.29M	10.24M	8.45M
Total Assets	279.75M	278.14M	262.62M	230.46M	202.39M
Investment Securities	—	64.74M	63.64M	63.60M	—
Reinsurance Recoverable	64.18M	56.96M	58.60M	55.08M	37.69M
Liabilities
Total Liabilities	151.68M	154.77M	140.66M	105.19M	77.99M
Insurance Liabilities	77.06M	90.26M	105.78M	74.22M	47.11M
Unearned Premiums	—	—	—	—	—
Unpaid Claims	—	—	—	—	—
Equity & Ownership
Deferred Policy Acquisition Cost	—	—	—	—	—
Total Equity	128.08M	123.37M	121.97M	125.27M	124.40M
Shares Outstanding	235,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Cash & Assets
Total Assets	279.75M	278.14M	262.62M	230.46M	202.39M
Cash & Equivalents	34.43M	20.14M	12.29M	10.24M	8.45M
Net Cash (Debt)	34.43M	20.14M	12.29M	10.24M	8.45M
Net Cash Per Share	0.15	0.10	0.06	0.05	0.04
Net Cash Growth	+307.5%	+19.5%	+42.5%	-33.7%	+37.3%
Other Receivables Insurance	9.71M	1.78M	19.93M	14.92M	10.39M
Restricted Cash	4.00M	4.00M	4.00M	4.00M	4.00M
Machinery	—	—	—	—	—
Leasehold Improvements	—	—	—	—	—
Property, Plant & Equipment	2.08M	2.31M	2.45M	2.65M	2.08M
Other Intangibles Insurance	10.61M	11.27M	12.06M	11.46M	9.88M
Deferred Policy Acquisition Cost	—	—	—	—	—
Other Current Assets Insurance	—	61.92M	29.98M	—	—
Loans & Investments
Investment Debt Securities	—	64.74M	63.64M	63.60M	—
Investment Equity Preferred	—	10.64M	10.55M	10.47M	—
Other Investments	136.98M	27.00M	32.00M	42.60M	110.43M
Reinsurance Recoverable	64.18M	56.96M	58.60M	55.08M	37.69M
Total Investments	154.74M	119.77M	123.31M	132.11M	129.91M
Liabilities & Obligations
Total Liabilities & Equity	279.75M	278.14M	262.62M	230.46M	202.39M
Accrued Expenses	—	—	—	—	—
Other Current Liabilities Insurance	67.54M	61.25M	31.94M	28.33M	26.40M
Other Long Term Liabilities Insurance	3.63M	—	—	—	1.98M
Reinsurance Payable	—	—	—	—	—
Unearned Premiums	—	—	—	—	—
Unpaid Claims	—	—	—	—	—
Insurance Annuity Liabilities	77.06M	90.26M	105.78M	74.22M	47.11M
Equity & Book Value
Shareholders' Equity	128.08M	123.37M	121.97M	125.27M	124.40M
Common Stock	200.00M	200.00M	200.00M	200.00M	200.00M
Retained Earnings	-75.40M	-79.89M	-80.08M	-76.53M	-77.07M
Comprehensive Income & Other	3.47M	3.26M	2.05M	1.80M	1.47M
Book Value Per Share	0.55	0.62	0.61	0.63	0.62
Tangible Book Value	117.46M	112.10M	109.90M	113.81M	—
Tangible Book Value Per Share	0.50	0.56	0.55	0.57	0.57
Filing Date Shares Outstanding	235.00M	200.00M	200.00M	200.00M	200.00M
Total Common Shares Outstanding	235.00M	200.00M	200.00M	200.00M	200.00M
Supplemental
Total Liabilities Insurance	151.68M	154.77M	140.66M	105.19M	77.99M

Income Statement Balance Sheet Cash Flow Ratios

Annual Quarterly

Quarterly (AED)

1-5

	Q4 2025Dec 31, 2025	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024
Assets
Cash & Equivalents	34.43M	20.14M	12.29M	10.24M	8.45M
Total Assets	279.75M	278.14M	262.62M	230.46M	202.39M
Investment Securities	—	64.74M	63.64M	63.60M	—
Reinsurance Recoverable	64.18M	56.96M	58.60M	55.08M	37.69M
Liabilities
Total Liabilities	151.68M	154.77M	140.66M	105.19M	77.99M
Insurance Liabilities	77.06M	90.26M	105.78M	74.22M	47.11M
Unearned Premiums	—	—	—	—	—
Unpaid Claims	—	—	—	—	—
Equity & Ownership
Deferred Policy Acquisition Cost	—	—	—	—	—
Total Equity	128.08M	123.37M	121.97M	125.27M	124.40M
Shares Outstanding	235,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Cash & Assets
Total Assets	279.75M	278.14M	262.62M	230.46M	202.39M
Cash & Equivalents	34.43M	20.14M	12.29M	10.24M	8.45M
Net Cash (Debt)	34.43M	20.14M	12.29M	10.24M	8.45M
Net Cash Per Share	0.15	0.10	0.06	0.05	0.04
Net Cash Growth	+307.5%	+19.5%	+42.5%	-33.7%	+37.3%
Other Receivables Insurance	9.71M	1.78M	19.93M	14.92M	10.39M
Restricted Cash	4.00M	4.00M	4.00M	4.00M	4.00M
Machinery	—	—	—	—	—
Leasehold Improvements	—	—	—	—	—
Property, Plant & Equipment	2.08M	2.31M	2.45M	2.65M	2.08M
Other Intangibles Insurance	10.61M	11.27M	12.06M	11.46M	9.88M
Deferred Policy Acquisition Cost	—	—	—	—	—
Other Current Assets Insurance	—	61.92M	29.98M	—	—
Loans & Investments
Investment Debt Securities	—	64.74M	63.64M	63.60M	—
Investment Equity Preferred	—	10.64M	10.55M	10.47M	—
Other Investments	136.98M	27.00M	32.00M	42.60M	110.43M
Reinsurance Recoverable	64.18M	56.96M	58.60M	55.08M	37.69M
Total Investments	154.74M	119.77M	123.31M	132.11M	129.91M
Liabilities & Obligations
Total Liabilities & Equity	279.75M	278.14M	262.62M	230.46M	202.39M
Accrued Expenses	—	—	—	—	—
Other Current Liabilities Insurance	67.54M	61.25M	31.94M	28.33M	26.40M
Other Long Term Liabilities Insurance	3.63M	—	—	—	1.98M
Reinsurance Payable	—	—	—	—	—
Unearned Premiums	—	—	—	—	—
Unpaid Claims	—	—	—	—	—
Insurance Annuity Liabilities	77.06M	90.26M	105.78M	74.22M	47.11M
Equity & Book Value
Shareholders' Equity	128.08M	123.37M	121.97M	125.27M	124.40M
Common Stock	200.00M	200.00M	200.00M	200.00M	200.00M
Retained Earnings	-75.40M	-79.89M	-80.08M	-76.53M	-77.07M
Comprehensive Income & Other	3.47M	3.26M	2.05M	1.80M	1.47M
Book Value Per Share	0.55	0.62	0.61	0.63	0.62
Tangible Book Value	117.46M	112.10M	109.90M	113.81M	—
Tangible Book Value Per Share	0.50	0.56	0.55	0.57	0.57
Filing Date Shares Outstanding	235.00M	200.00M	200.00M	200.00M	200.00M
Total Common Shares Outstanding	235.00M	200.00M	200.00M	200.00M	200.00M
Supplemental
Total Liabilities Insurance	151.68M	154.77M	140.66M	105.19M	77.99M