AMAN

Dubai Islamic Insurance & Reinsurance Co.

AMANStocksDubai Financial MarketInsurance

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
Operating Summary
Revenue	25.71M	68.32M	66.03M	6.58M	134.77M
Operating Expenses	27.37M	93.04M	41.97M	11.09M	124.62M
Pretax Income	0.19M	-28.41M	31.96M	-10.12M	12.30M
Income Tax	157.76K	—	—	—	—
Net Income	8.13M	-28.41M	31.96M	-10.16M	12.29M
Premium Revenue	48.98M	61.40M	107.75M	6.58M	112.15M
Policy Benefits	23.77M	72.67M	76.57M	—	71.09M
Policy Cost	0.10M	3.43M	12.52M	28.61M	24.60M
EPS (Basic)	0.04	-0.13	0.14	-0.05	0.05
EPS (Diluted)	0.04	-0.13	0.14	-0.05	0.05
Margins & Efficiency
Net Margin %	+31.6%	-41.6%	+48.4%	-154.5%	+9.1%
Revenue & Income
Revenue as Reported	—	—	—	76.29M	—
Revenue Growth (YoY)	-62.4%	+3.5%	+904.0%	-95.1%	-3.5%
Revenue Insurance	25.71M	68.32M	66.03M	6.58M	134.77M
Premiums Annuity Rev	48.98M	61.40M	107.75M	—	112.15M
Other Revenue Insurance	-25.81M	12.24M	-30.27M	—	17.42M
Gain Investment Rev Insurance	0.09M	-7.18M	-11.00M	4.86M	-6.60M
Expenses & Provisions
SG&A Insurance	24.01M	14.79M	15.06M	27.22M	29.56M
Other Opex Insurance	-20.51M	2.14M	-62.19M	-44.74M	-0.63M
Total Opex Insurance	27.37M	93.04M	41.97M	11.09M	124.62M
Policy Benefits	23.77M	72.67M	76.57M	—	71.09M
Policy Cost	0.10M	3.43M	12.52M	28.61M	24.60M
Asset Writedown	1.85M	-3.69M	7.90M	-5.61M	2.15M
D&A For EBITDA	35.16K	38.98K	80.66K	120.10K	136.42K
Deferred Policy Acquisition Cost	—	—	0.59M	8.70M	10.53M
Profitability & Returns
EBIT	-1.66M	-24.72M	24.06M	-4.52M	10.15M
EBIT Margin	-6.5%	-36.2%	+36.4%	-68.7%	+7.5%
EBITDA	-1.62M	-24.68M	24.14M	-4.40M	10.29M
EBITDA Margin	-6.3%	-36.1%	+36.6%	-66.9%	+7.6%
EBT Excluding Unusual Items	-1.66M	-24.72M	24.06M	-4.52M	10.15M
Pretax Income	0.19M	-28.41M	31.96M	-10.12M	12.30M
Opinc Insurance	-1.66M	-24.72M	24.06M	-4.52M	10.15M
Operating Margin	-6.5%	-36.2%	+36.4%	-68.7%	+7.5%
Profit Margin	+31.6%	-41.6%	+48.4%	-154.5%	+9.1%
Net Income	8.13M	-28.41M	31.96M	-10.16M	12.29M
Net Income to Common	8.13M	-28.41M	31.96M	-10.16M	12.29M
Net Income to Company	9.03M	-28.41M	31.96M	-10.16M	12.29M
Net Income Growth	—	—	—	—	-35.7%
Earnings From Continuing Ops.	0.03M	-28.41M	31.96M	-10.12M	12.30M
Earnings From Discontinued Ops.	8.99M	—	—	-0.04M	-0.01M
Minority Interest in Earnings	-899.32K	—	—	-1.12K	0.57K
Income Tax Expense	157.76K	—	—	—	—
Effective Tax Rate	+82.9%	—	—	—	—
Per Share & Capital
EPS (Basic)	0.04	-0.13	0.14	-0.05	0.05
EPS (Diluted)	0.04	-0.13	0.14	-0.05	0.05
EPS Growth	—	—	—	—	-35.7%
Shares Outstanding (Basic)	225.75M	225.75M	225.75M	225.75M	225.75M
Shares Outstanding (Diluted)	225.75M	225.75M	225.75M	225.75M	225.75M
Free Cash Flow	150.48M	-141.14M	-119.59M	-8.36M	38.11M
Free Cash Flow Margin	+585.4%	-206.6%	-181.1%	-127.1%	+28.3%
Free Cash Flow Per Share	0.67	-0.63	-0.53	-0.04	0.17
Supplemental
Total Interest Dividend Income	2.45M	1.85M	-0.45M	1.72M	11.80M

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
Operating Summary
Revenue	25.71M	68.32M	66.03M	6.58M	134.77M
Operating Expenses	27.37M	93.04M	41.97M	11.09M	124.62M
Pretax Income	0.19M	-28.41M	31.96M	-10.12M	12.30M
Income Tax	157.76K	—	—	—	—
Net Income	8.13M	-28.41M	31.96M	-10.16M	12.29M
Premium Revenue	48.98M	61.40M	107.75M	6.58M	112.15M
Policy Benefits	23.77M	72.67M	76.57M	—	71.09M
Policy Cost	0.10M	3.43M	12.52M	28.61M	24.60M
EPS (Basic)	0.04	-0.13	0.14	-0.05	0.05
EPS (Diluted)	0.04	-0.13	0.14	-0.05	0.05
Margins & Efficiency
Net Margin %	+31.6%	-41.6%	+48.4%	-154.5%	+9.1%
Revenue & Income
Revenue as Reported	—	—	—	76.29M	—
Revenue Growth (YoY)	-62.4%	+3.5%	+904.0%	-95.1%	-3.5%
Revenue Insurance	25.71M	68.32M	66.03M	6.58M	134.77M
Premiums Annuity Rev	48.98M	61.40M	107.75M	—	112.15M
Other Revenue Insurance	-25.81M	12.24M	-30.27M	—	17.42M
Gain Investment Rev Insurance	0.09M	-7.18M	-11.00M	4.86M	-6.60M
Expenses & Provisions
SG&A Insurance	24.01M	14.79M	15.06M	27.22M	29.56M
Other Opex Insurance	-20.51M	2.14M	-62.19M	-44.74M	-0.63M
Total Opex Insurance	27.37M	93.04M	41.97M	11.09M	124.62M
Policy Benefits	23.77M	72.67M	76.57M	—	71.09M
Policy Cost	0.10M	3.43M	12.52M	28.61M	24.60M
Asset Writedown	1.85M	-3.69M	7.90M	-5.61M	2.15M
D&A For EBITDA	35.16K	38.98K	80.66K	120.10K	136.42K
Deferred Policy Acquisition Cost	—	—	0.59M	8.70M	10.53M
Profitability & Returns
EBIT	-1.66M	-24.72M	24.06M	-4.52M	10.15M
EBIT Margin	-6.5%	-36.2%	+36.4%	-68.7%	+7.5%
EBITDA	-1.62M	-24.68M	24.14M	-4.40M	10.29M
EBITDA Margin	-6.3%	-36.1%	+36.6%	-66.9%	+7.6%
EBT Excluding Unusual Items	-1.66M	-24.72M	24.06M	-4.52M	10.15M
Pretax Income	0.19M	-28.41M	31.96M	-10.12M	12.30M
Opinc Insurance	-1.66M	-24.72M	24.06M	-4.52M	10.15M
Operating Margin	-6.5%	-36.2%	+36.4%	-68.7%	+7.5%
Profit Margin	+31.6%	-41.6%	+48.4%	-154.5%	+9.1%
Net Income	8.13M	-28.41M	31.96M	-10.16M	12.29M
Net Income to Common	8.13M	-28.41M	31.96M	-10.16M	12.29M
Net Income to Company	9.03M	-28.41M	31.96M	-10.16M	12.29M
Net Income Growth	—	—	—	—	-35.7%
Earnings From Continuing Ops.	0.03M	-28.41M	31.96M	-10.12M	12.30M
Earnings From Discontinued Ops.	8.99M	—	—	-0.04M	-0.01M
Minority Interest in Earnings	-899.32K	—	—	-1.12K	0.57K
Income Tax Expense	157.76K	—	—	—	—
Effective Tax Rate	+82.9%	—	—	—	—
Per Share & Capital
EPS (Basic)	0.04	-0.13	0.14	-0.05	0.05
EPS (Diluted)	0.04	-0.13	0.14	-0.05	0.05
EPS Growth	—	—	—	—	-35.7%
Shares Outstanding (Basic)	225.75M	225.75M	225.75M	225.75M	225.75M
Shares Outstanding (Diluted)	225.75M	225.75M	225.75M	225.75M	225.75M
Free Cash Flow	150.48M	-141.14M	-119.59M	-8.36M	38.11M
Free Cash Flow Margin	+585.4%	-206.6%	-181.1%	-127.1%	+28.3%
Free Cash Flow Per Share	0.67	-0.63	-0.53	-0.04	0.17
Supplemental
Total Interest Dividend Income	2.45M	1.85M	-0.45M	1.72M	11.80M