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
Operations
Operating Cash Flow	-20.02M	0.81M	18.58M	4.71M	-5.50M
Free Cash Flow	-20.30M	0.78M	18.62M	3.96M	-6.17M
Capital Expenditures	-282.00K	-30.00K	31.00K	-747.00K	-673.00K
Investing & Financing
Investing Cash Flow	34.33M	6.90M	-16.54M	-2.18M	-2.90M
Financing Cash Flow	-18.00K	139.00K	10.00K	-740.00K	—
Operating Activities
Operating Cash Flow	-20.02M	0.81M	18.58M	4.71M	-5.50M
Net Income	4.49M	0.20M	-3.55M	0.54M	0.73M
Change Accounts Receivable Insurance	-10.68M	-26.88M	-2.38M	-1.20M	-2.13M
Change in Unearned Revenue	—	—	—	—	—
Change in Working Capital	-24.08M	1.21M	24.20M	4.40M	-9.15M
Change Insurance Reserves Liabilities	-13.20M	-15.52M	31.56M	27.11M	-11.82M
Change Other Net Oper Assets Insurance	7.01M	41.97M	-1.46M	-4.13M	2.83M
Other Operating Activities Insurance	-0.98M	-0.76M	-0.88M	-1.09M	-1.39M
Depreciation & Amortization	1.48M	-0.20M	0.55M	0.17M	0.92M
Other Amortization	-619.00K	619.00K	-180.00K	180.00K	-337.00K
Reinsurance Recoverable CF	-7.21M	1.64M	-3.52M	-17.39M	1.98M
Investing Activities
Investing Cash Flow	34.33M	6.90M	-16.54M	-2.18M	-2.90M
Capex Insurance	-282.00K	-30.00K	31.00K	-747.00K	-673.00K
Investment in Securities	33.08M	5.00M	-17.01M	-1.19M	-1.17M
Other Investing Activities	1.22M	1.38M	1.23M	1.52M	0.53M
Sale Of Intangibles Insurance	0.31M	0.55M	-0.80M	-1.76M	-1.59M
Sale of Property, Plant & Equipment	—	—	—	—	—
Gain Assets CF Insurance	—	—	—	—	—
Loss (Gain) on Sale of Investments	-0.31M	-0.25M	-1.55M	0.52M	-0.51M
Financing Activities
Financing Cash Flow	-18.00K	139.00K	10.00K	-740.00K	—
Long-Term Debt Repaid	—	—	—	-740.00K	—
Net Debt Issued Insurance	-18.00K	139.00K	10.00K	-740.00K	—
Total Debt Repaid Insurance	-18.00K	139.00K	10.00K	-740.00K	—
Free Cash Flow & Returns
Free Cash Flow	-20.30M	0.78M	18.62M	3.96M	-6.17M
Free Cash Flow Growth	—	—	—	-42.3%	—
Free Cash Flow Margin	-47.0%	+2.4%	+65.7%	+12.9%	-24.8%
Free Cash Flow Per Share	-0.09	0.00	0.09	0.02	-0.03
Levered Free Cash Flow	56.46M	17.95M	-39.20M	6.83M	—
Unlevered Free Cash Flow	56.46M	17.95M	-39.20M	6.83M	—
Operating Cash Flow Growth	—	—	—	-31.5%	—
Net Cash Flow	14.29M	7.85M	2.05M	1.79M	-8.40M

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
Operations
Operating Cash Flow	-20.02M	0.81M	18.58M	4.71M	-5.50M
Free Cash Flow	-20.30M	0.78M	18.62M	3.96M	-6.17M
Capital Expenditures	-282.00K	-30.00K	31.00K	-747.00K	-673.00K
Investing & Financing
Investing Cash Flow	34.33M	6.90M	-16.54M	-2.18M	-2.90M
Financing Cash Flow	-18.00K	139.00K	10.00K	-740.00K	—
Operating Activities
Operating Cash Flow	-20.02M	0.81M	18.58M	4.71M	-5.50M
Net Income	4.49M	0.20M	-3.55M	0.54M	0.73M
Change Accounts Receivable Insurance	-10.68M	-26.88M	-2.38M	-1.20M	-2.13M
Change in Unearned Revenue	—	—	—	—	—
Change in Working Capital	-24.08M	1.21M	24.20M	4.40M	-9.15M
Change Insurance Reserves Liabilities	-13.20M	-15.52M	31.56M	27.11M	-11.82M
Change Other Net Oper Assets Insurance	7.01M	41.97M	-1.46M	-4.13M	2.83M
Other Operating Activities Insurance	-0.98M	-0.76M	-0.88M	-1.09M	-1.39M
Depreciation & Amortization	1.48M	-0.20M	0.55M	0.17M	0.92M
Other Amortization	-619.00K	619.00K	-180.00K	180.00K	-337.00K
Reinsurance Recoverable CF	-7.21M	1.64M	-3.52M	-17.39M	1.98M
Investing Activities
Investing Cash Flow	34.33M	6.90M	-16.54M	-2.18M	-2.90M
Capex Insurance	-282.00K	-30.00K	31.00K	-747.00K	-673.00K
Investment in Securities	33.08M	5.00M	-17.01M	-1.19M	-1.17M
Other Investing Activities	1.22M	1.38M	1.23M	1.52M	0.53M
Sale Of Intangibles Insurance	0.31M	0.55M	-0.80M	-1.76M	-1.59M
Sale of Property, Plant & Equipment	—	—	—	—	—
Gain Assets CF Insurance	—	—	—	—	—
Loss (Gain) on Sale of Investments	-0.31M	-0.25M	-1.55M	0.52M	-0.51M
Financing Activities
Financing Cash Flow	-18.00K	139.00K	10.00K	-740.00K	—
Long-Term Debt Repaid	—	—	—	-740.00K	—
Net Debt Issued Insurance	-18.00K	139.00K	10.00K	-740.00K	—
Total Debt Repaid Insurance	-18.00K	139.00K	10.00K	-740.00K	—
Free Cash Flow & Returns
Free Cash Flow	-20.30M	0.78M	18.62M	3.96M	-6.17M
Free Cash Flow Growth	—	—	—	-42.3%	—
Free Cash Flow Margin	-47.0%	+2.4%	+65.7%	+12.9%	-24.8%
Free Cash Flow Per Share	-0.09	0.00	0.09	0.02	-0.03
Levered Free Cash Flow	56.46M	17.95M	-39.20M	6.83M	—
Unlevered Free Cash Flow	56.46M	17.95M	-39.20M	6.83M	—
Operating Cash Flow Growth	—	—	—	-31.5%	—
Net Cash Flow	14.29M	7.85M	2.05M	1.79M	-8.40M