| Scrip code | 540777 |
|---|---|
| NSE Symbol | HDFCLIFE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE795G01014 |
| Name of Company | HDFC Life Insurance Company Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Type Of Insurance | Non-Linked Policy And Linked Policy |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 15-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-09-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Start date and time of board meeting | 15-10-2025 13:15:00 |
| End date and time of board meeting | 15-10-2025 15:15:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Direct |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Partiuclars | Current Quarter | Year to Date Figures | |
|---|---|---|---|
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Policyholders' Accounts | |||
| 1 | Income | ||
| (i) | Gross premium income | ||
| (a) | First Year Premium | 3,59,958.00 | 6,15,907.00 |
| (b) | Renewal Premium | 10,34,362.00 | 17,94,964.00 |
| (c) | Single Premium | 5,37,082.00 | 10,09,273.00 |
| Gross premium income | 19,31,402.00 | 34,20,144.00 | |
| (ii) | Net premium income | 18,87,123.00 | 33,41,065.00 |
| (iii) | Income from investments (Net) | 1,41,736.00 | 16,01,964.00 |
| (iv) | Other income | ||
| 1 | Other income | 7,945.00 | 15,333.00 |
| Total other income | 7,945.00 | 15,333.00 | |
| (v) | Transfer Of Funds From Shareholders Account | 5,404.00 | 12,341.00 |
| (vi) | Total Income | 20,42,208.00 | 49,70,703.00 |
| 2 | Expenses | ||
| (i) | Commission on | ||
| (a) | First Year Premium | 1,32,869.00 | 2,75,514.00 |
| (b) | Renewal Premium | 15,518.00 | 28,466.00 |
| (c) | Single Premium | 85,788.00 | 1,05,262.00 |
| Total Commission | 2,34,175.00 | 4,09,242.00 | |
| (ii) | Net Commission | 2,34,434.00 | 4,09,616.00 |
| (iii) | Operating Expenses related to insurance business | ||
| (a) | Employees remuneration and welfare expenses | 99,171.00 | 1,87,218.00 |
| (b) | Administration expenses | 0.00 | 0.00 |
| (c) | Advertisement and publicity | 0.00 | 0.00 |
| (b) | Other operating expenses | ||
| 1 | Other Operating Expenses | 80,141.00 | 1,44,143.00 |
| Total other operating expenses | 80,141.00 | 1,44,143.00 | |
| Total operating expenses related to insurance business | 1,79,312.00 | 3,31,361.00 | |
| Total Expenses of Management | 4,13,746.00 | 7,40,977.00 | |
| (iv) | Provisions for doubtful debts (including bad debts written off) | 0.00 | 0.00 |
| (v) | Provisions for diminution in value of investments | (4,599.00) | (5,023.00) |
| (vi) | Goods & Service tax charge on linked charges | 12,114.00 | 24,783.00 |
| (vii) | Provision for taxes | ||
| Current Tax | 344.00 | 4,366.00 | |
| Deffered Tax | 0.00 | 0.00 | |
| Total provision of taxes | 344.00 | 4,366.00 | |
| (viii) | Benefits Paid (Net) | 9,37,978.00 | 18,10,049.00 |
| (ix) | Change in actuarial liability | 6,99,658.00 | 24,04,118.00 |
| Total Expenses | 20,59,241.00 | 49,79,270.00 | |
| 3 | Net Surplus(Deficit) | (17,033.00) | (8,567.00) |
| 4 | Appropriations | ||
|---|---|---|---|
| (a) | Transferred to Shareholders A/c | 21,710.00 | 58,467.00 |
| (b) | Funds for Future Appropriation | (38,743.00) | (67,034.00) |
| 5 | Details of Surplus / Deficit | ||
| (a) | Interim bonus paid | 71,731.00 | 1,22,139.00 |
| (b) | Allocation of bonus to policyholders | 0.00 | 0.00 |
| (c) | Surplus shown in the Revenue Account | (17,033.00) | (8,567.00) |
| (d) | Terminal bonus paid | 13,985.00 | 23,420.00 |
| Total Surplus (Deficit ) | 68,683.00 | 1,36,992.00 | |
| 1 | Income | ||
|---|---|---|---|
| (i) | Transfer from Poliycholders' Account | 21,710.00 | 58,467.00 |
| (ii) | Income under Shareholders' Account | ||
| (a) | Investment Income | 36,209.00 | 68,357.00 |
| (b) | Other income | ||
| 1 | Other income | 2,333.00 | 4,456.00 |
| Total Other income | 2,333.00 | 4,456.00 | |
| Total income under shareholders account | 38,542.00 | 72,813.00 | |
| Total Income | 60,252.00 | 1,31,280.00 | |
| 2 | Expenses | ||
| (i) | Expenses other than those related to insurance business | 8,197.00 | 16,146.00 |
| (ii) | Transfer of funds to policyholders account | 5,404.00 | 12,341.00 |
| (iii) | Provisions for doubtful debts (including write off) | 0.00 | 0.00 |
| (iv) | Provisions for diminution in value of investments | (153.00) | (369.00) |
| Total Expenses | 13,448.00 | 28,118.00 | |
| 3 | Profit/ (loss) before tax | 46,804.00 | 1,03,162.00 |
| 4 | Provisions for tax | 1,975.00 | 3,498.00 |
| (i) | Current tax | 1,975.00 | 3,498.00 |
| (ii) | Deffered tax | 0.00 | 0.00 |
| 5 | Profit / (loss) after tax and before Extraordinary Items | 44,829.00 | 99,664.00 |
| 6 | Extraordinary Items (Net of tax expenses) | 0.00 | 0.00 |
| 7 | Profit/ (loss) after tax and Extraordinary Items | 44,829.00 | 99,664.00 |
| 8 | Dividend per share | ||
| (a) | Interim Dividend | 0.00 | 0.00 |
| (b) | Final Dividend | 0.00 | 0.00 |
| 9 | Profit/(Loss) carried to Balance Sheet | 10,16,558.00 | 10,16,558.00 |
| 10 | Paid up equity share capital | 2,15,609.00 | |
| 11 | Reserve & Surplus (excluding Revaluation Reserve) | 14,26,970.00 | 14,26,970.00 |
| 12 | Fair Value Change Account and Revaluation Reserve (Shareholders) | 53,790.00 | |
| 13 | Assets | ||
| (i) | Investments: | ||
| (a) | Shareholders | 18,48,847.00 | |
| (b) | Policyholders Fund excluding Linked Assets | 2,33,77,994.00 | |
| (c) | Assets held to cover Linked Liabilities | 1,07,90,529.00 | |
| Total Investments | 3,60,17,370.00 | ||
| (b) | Other Assets (Net of current liabilities and provisions) | 2,74,181.00 | |
| Total Assets | 3,62,91,551.00 | ||
| 14 | Analytical Ratios | ||
| (i) | Solvency Ratio | 175.00 | 175.00 |
| (ii) | Expenses of Management Ratio | 21.26 | 21.54 |
| (iii) | Policyholder 's liabilities to shareholders' fund | 2,024.66 | 2,024.66 |
| (iv) | Earnings per share (Rs.): | ||
| (a) | Basic and diluted EPS before extraordinary items (net of tax expense) for the period (not to be annualized) | 2.08 | 4.63 |
| (b) | Basic and diluted EPS after extraordinary items (net of tax expense) for the period (not to be annualized) | 2.08 | 4.62 |
| (v) | NPA ratios: (for policyholders' fund) | ||
| (a) | Gross NPAs | ||
| Non Linked | |||
| Par | 922.04 | 922.04 | |
| Non Par | 800.15 | 800.15 | |
| Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 5,990.49 | 5,990.49 | |
| Net NPAs | |||
| Non Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 0.00 | 0.00 | |
| Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 0.00 | 0.00 | |
| % of Gross NPAs | |||
| Non Linked | |||
| Par | 0.01 | 0.01 | |
| Non Par | 0.01 | 0.01 | |
| Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 0.10 | 0.10 | |
| % of Net NPAs | |||
| Non Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 0.00 | 0.00 | |
| Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 0.00 | 0.00 | |
| (vi) | Yield on Investments (on policyholders' fund) | ||
| (a) | Without unrealised gains | ||
| Non Linked | |||
| Par | 2.16 | 4.02 | |
| Non Par | 2.33 | 4.71 | |
| Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 2.96 | 5.99 | |
| (b) | With unrealised gains | ||
| Non Linked | |||
| Par | -0.68 | 3.30 | |
| Non Par | -0.85 | -1.07 | |
| Linked | |||
| Par | 0.00 | 0.00 | |
| Non Par | 3.60 | 5.58 | |
| (vii) | NPA ratios: (for shareholders' fund) | ||
| (a) | Gross NPAs | 1,344.09 | 1,344.09 |
| Net NPAs | 0.00 | 0.00 | |
| (b) | Percentage of Gross NPAs | 0.07 | 0.07 |
| Percentage of Net NPAs | 0.00 | 0.00 | |
| (viii) | Yield on Investments (on shareholders' fund) | ||
| (a) | Without unrealised gains | 1.97 | 3.72 |
| (b) | With unrealised gains | 0.46 | 4.11 |
| (ix) | Persistency Ratio | ||
| 1 | 13th Month | 80.81 | 85.56 |
| 2 | 25th Month | 72.15 | 78.32 |
| 3 | 37th Month | 70.22 | 72.02 |
| 4 | 49th Month | 70.09 | 70.09 |
| 5 | 61st Month | 62.91 | 62.39 |
| (ix) | Other Rations | ||
| (x) | Conservation Ratio | 86.03 | 85.54 |
| (xi) | Percentage of shares held by Government of India (in case of public sector insurance companies) | 0.00 | 0.00 |
| Investor Compliants | |||
|---|---|---|---|
| (i) | No of investor complaints pending at the beginning of the period | 0 | 0 |
| (ii) | No of investor complaints during the period | 0 | 0 |
| (iii) | No of investor complaints disposed off during the period | 0 | 0 |
| (iv) | No of investor complaints remaining unresolved at the end of the period | 0 | 0 |
| (c) | Notes Format for financial results by life insurance companies filed with stock exchanges |
|---|---|
| 1. Net of reinsurance ceded and accepted including HDFC Re, wholly owned subsidiary 2. The persistency ratios are calculated in accordance with the IRDAI circular no. IRDAI/F&A/CIR/MISC/256/09/2021 dated September 30, 2021 and hence are with a lag of one month. 3. The persistency ratios for the quarter ended September 30, 2025 have been calculated for the policies issued in the June to August period of the relevant years. E.g.: the 13th month persistency for the current quarter is calculated for the policies issued from June 2024 to August 2024. The persistency ratios for quarter ended September 30, 2024 have been calculated in a similar manner. | |
| Partiuclars | Current Quarter | Year to Date Figures | |
|---|---|---|---|
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Segment Income | |||
| 1 | Name of segment | Segment A - Participating - Individual & Group Life | |
| (i) | Net premium | 3,66,813.00 | 6,04,560.00 |
| (ii) | Income form investments | 1,48,659.00 | 2,65,975.00 |
| (iii) | Transfer of funds from shareholders' account | 70.00 | 191.00 |
| (iv) | Other income | 4,957.00 | 9,605.00 |
| 2 | Name of segment | Segment B - Participating - Individual & Group Pension | |
| (i) | Net premium | 27,949.00 | 61,089.00 |
| (ii) | Income form investments | 5,223.00 | 11,094.00 |
| (iii) | Transfer of funds from shareholders' account | 21.00 | 30.00 |
| (iv) | Other income | 47.00 | 92.00 |
| 3 | Name of segment | Segment C - Non Participating - Individual & Group Life | |
| (i) | Net premium | 7,03,191.00 | 12,62,758.00 |
| (ii) | Income form investments | 2,72,655.00 | 5,27,444.00 |
| (iii) | Transfer of funds from shareholders' account | 87.00 | 249.00 |
| (iv) | Other income | 2,770.00 | 5,334.00 |
| 4 | Name of segment | Segment D - Non Participating - Life Group Variable | |
| (i) | Net premium | 18,284.00 | 39,662.00 |
| (ii) | Income form investments | 4,456.00 | 8,304.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | 0.00 | 1.00 |
| 5 | Name of segment | Segment E - Non Participating - Individual & Group Pension | |
| (i) | Net premium | 16,994.00 | 27,894.00 |
| (ii) | Income form investments | 5,422.00 | 10,993.00 |
| (iii) | Transfer of funds from shareholders' account | (78.00) | 2,500.00 |
| (iv) | Other income | 11.00 | 18.00 |
| 6 | Name of segment | Segment F - Non Participating - Individual & Group Pension Variable | |
| (i) | Net premium | 6,981.00 | 44,744.00 |
| (ii) | Income form investments | 3,967.00 | 8,938.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | 0.00 | 2.00 |
| 7 | Name of segment | Segment G - Non Participating - Individual & Group Annuity | |
| (i) | Net premium | 1,51,457.00 | 2,89,911.00 |
| (ii) | Income form investments | 63,788.00 | 1,25,519.00 |
| (iii) | Transfer of funds from shareholders' account | 9.00 | 22.00 |
| (iv) | Other income | 58.00 | 129.00 |
| 8 | Name of segment | Segment H - Non Participating - Individual & Group Health | |
| (i) | Net premium | 711.00 | 895.00 |
| (ii) | Income form investments | 68.00 | 137.00 |
| (iii) | Transfer of funds from shareholders' account | 113.00 | 363.00 |
| (iv) | Other income | 1.00 | 1.00 |
| 9 | Name of segment | Segment I - Unit Linked - Individual Life | |
| (i) | Net premium | 4,38,174.00 | 7,53,955.00 |
| (ii) | Income form investments | (3,41,392.00) | 5,74,526.00 |
| (iii) | Transfer of funds from shareholders' account | 619.00 | 982.00 |
| (iv) | Other income | 96.00 | 141.00 |
| 10 | Name of segment | Segment J - Unit Linked - Individual Pension | |
| (i) | Net premium | 31,504.00 | 54,785.00 |
| (ii) | Income form investments | (11,991.00) | 28,732.00 |
| (iii) | Transfer of funds from shareholders' account | 4,563.00 | 8,004.00 |
| (iv) | Other income | 3.00 | 3.00 |
| 11 | Name of segment | Segment K - Unit Linked - Group Life | |
| (i) | Net premium | 1,11,017.00 | 1,67,998.00 |
| (ii) | Income form investments | (3,853.00) | 38,300.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | 3.00 | 6.00 |
| 12 | Name of segment | Segment L - Unit Linked - Group Pension | |
| (i) | Net premium | 7,376.00 | 20,054.00 |
| (ii) | Income form investments | (862.00) | 6,619.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | 0.00 | 1.00 |
| 13 | Name of segment | Segment M - Reinsurance | |
| (i) | Net premium | 6,672.00 | 12,760.00 |
| (ii) | Income form investments | 263.00 | 531.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | (1.00) | 0.00 |
| 14 | Name of segment | Shareholders | |
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 36,362.00 | 68,726.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | 2,333.00 | 4,456.00 |
| 15 | Name of segment | Unallocated | |
| (i) | Net premium | 0.00 | 0.00 |
| (ii) | Income form investments | 0.00 | 0.00 |
| (iii) | Transfer of funds from shareholders' account | 0.00 | 0.00 |
| (iv) | Other income | 0.00 | 0.00 |
| Notes to Segment Income | |
|---|---|
| Textual Information | 1. Segments include: a. Linked Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable b. Non-Linked: 2. Participating Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable c. Variable insurance shall be further segregated into Life and Pension. 2. Net of provisions for diminution in value of investment. 3. 4. Includes income tax deposited with tax authorities which is contested by the company and Advance Tax (net of provision for taxation). As per Accounting Standard 17 - Segment Reporting, income tax asset and liabilities cannot be allocated across reporting segments. Segment policy liabilities includes fund for future appropriations and excludes Credit / (Debit) Fair Value Change Account on Policyholders' funds. |
| Partiuclars | Current Quarter | Year to Date Figures | |
|---|---|---|---|
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Segment Surplus/(Deficit) (net of transfer from shareholders' A/c) | |||
| 1 | Segment A - Participating - Individual & Group Life | (19,127.00) | (35,329.00) |
| 2 | Segment B - Participating - Individual & Group Pension | (10,310.00) | (16,118.00) |
| 3 | Segment C - Non Participating - Individual & Group Life | 2,582.00 | 24,551.00 |
| 4 | Segment D - Non Participating - Life Group Variable | 173.00 | 454.00 |
| 5 | Segment E - Non Participating - Individual & Group Pension | 82.00 | (2,490.00) |
| 6 | Segment F - Non Participating - Individual & Group Pension Variable | 237.00 | 1,130.00 |
| 7 | Segment G - Non Participating - Individual & Group Annuity | 4,058.00 | 5,126.00 |
| 8 | Segment H - Non Participating - Individual & Group Health | (113.00) | (362.00) |
| 9 | Segment I - Unit Linked - Individual Life | 3,058.00 | 7,217.00 |
| 10 | Segment J - Unit Linked - Individual Pension | (4,552.00) | (7,974.00) |
| 11 | Segment K - Unit Linked - Group Life | 1,233.00 | 2,761.00 |
| 12 | Segment L - Unit Linked - Group Pension | 339.00 | 409.00 |
| 13 | Segment M - Reinsurance | 122.00 | 378.00 |
| 14 | Shareholders | 28,304.00 | 52,877.00 |
| 15 | Unallocated | 0.00 | 0.00 |
| Notes Segment Surplus/(Deficit) | |
|---|---|
| Textual Information | 1. Segments include: a. Linked Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable b. Non-Linked: 2. Participating Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable c. Variable insurance shall be further segregated into Life and Pension. 2. Net of provisions for diminution in value of investment. 3. 4. Includes income tax deposited with tax authorities which is contested by the company and Advance Tax (net of provision for taxation). As per Accounting Standard 17 - Segment Reporting, income tax asset and liabilities cannot be allocated across reporting segments. Segment policy liabilities includes fund for future appropriations and excludes Credit / (Debit) Fair Value Change Account on Policyholders' funds. |
| Partiuclars | Current Quarter | |
|---|---|---|
| Date of start of reporting period | 01-07-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Segment Assets | ||
| 1 | Segment A - Participating - Individual & Group Life | 74,96,518.00 |
| 2 | Segment B - Participating - Individual & Group Pension | 3,03,209.00 |
| 3 | Segment C - Non Participating - Individual & Group Life | 1,13,90,076.00 |
| 4 | Segment D - Non Participating - Life Group Variable | 1,84,799.00 |
| 5 | Segment E - Non Participating - Individual & Group Pension | 3,02,489.00 |
| 6 | Segment F - Non Participating - Individual & Group Pension Variable | 1,89,063.00 |
| 7 | Segment G - Non Participating - Individual & Group Annuity | 35,58,221.00 |
| 8 | Segment H - Non Participating - Individual & Group Health | 2,348.00 |
| 9 | Segment I - Unit Linked - Individual Life | 86,73,330.00 |
| 10 | Segment J - Unit Linked - Individual Pension | 5,59,985.00 |
| 11 | Segment K - Unit Linked - Group Life | 13,49,033.00 |
| 12 | Segment L - Unit Linked - Group Pension | 2,26,037.00 |
| 13 | Segment M - Reinsurance | 21,546.00 |
| 14 | Shareholders | 19,41,859.00 |
| 15 | Unallocated | 93,034.00 |
| Segment Assets Text Block | |||
|---|---|---|---|
| Textual Information | 1. Segments include: a. Linked Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable b. Non-Linked: 2. Participating Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable c. Variable insurance shall be further segregated into Life and Pension. 2. Net of provisions for diminution in value of investment. 3. 4. Includes income tax deposited with tax authorities which is contested by the company and Advance Tax (net of provision for taxation). As per Accounting Standard 17 - Segment Reporting, income tax asset and liabilities cannot be allocated across reporting segments. Segment policy liabilities includes fund for future appropriations and excludes Credit / (Debit) Fair Value Change Account on Policyholders' funds. | ||
| Partiuclars | Current Quarter | ||
|---|---|---|---|
| Date of start of reporting period | 01-07-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Segment Liabilities | |||
| 1 | Segment A - Participating - Individual & Group Life | 70,55,407.00 | |
| 2 | Segment B - Participating - Individual & Group Pension | 2,79,134.00 | |
| 3 | Segment C - Non Participating - Individual & Group Life | 1,13,14,169.00 | |
| 4 | Segment D - Non Participating - Life Group Variable | 1,87,451.00 | |
| 5 | Segment E - Non Participating - Individual & Group Pension | 2,83,966.00 | |
| 6 | Segment F - Non Participating - Individual & Group Pension Variable | 1,87,844.00 | |
| 7 | Segment G - Non Participating - Individual & Group Annuity | 35,37,072.00 | |
| 8 | Segment H - Non Participating - Individual & Group Health | 2,793.00 | |
| 9 | Segment I - Unit Linked - Individual Life | 87,14,903.00 | |
| 10 | Segment J - Unit Linked - Individual Pension | 5,59,985.00 | |
| 11 | Segment K - Unit Linked - Group Life | 13,50,131.00 | |
| 12 | Segment L - Unit Linked - Group Pension | 2,26,038.00 | |
| 13 | Segment M - Reinsurance | 19,506.00 | |
| 14 | Shareholders | 19,32,048.00 | |
| 15 | Unallocated | 0.00 | |
| Notes to Segment Liabilities | |||
|---|---|---|---|
| Textual Information | 1. Segments include: a. Linked Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable b. Non-Linked: 2. Participating Policies: (i) Life (ii) General Annuity and Pension (iii) Health (iv) Variable c. Variable insurance shall be further segregated into Life and Pension. 2. Net of provisions for diminution in value of investment. 3. 4. Includes income tax deposited with tax authorities which is contested by the company and Advance Tax (net of provision for taxation). As per Accounting Standard 17 - Segment Reporting, income tax asset and liabilities cannot be allocated across reporting segments. Segment policy liabilities includes fund for future appropriations and excludes Credit / (Debit) Fair Value Change Account on Policyholders' funds. | ||
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Classes of cash receipts from operating activities | ||
| Receipts from sales of goods and rendering of services | 0.00 | |
| Receipts from royalties fees, commissions and other revenue | 0.00 | |
| Receipts from contracts held for dealing or trading purpose | 0.00 | |
| Receipts from premiums and claims annuities and other policy benefits | 35,67,436.00 | |
| Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | 0.00 | |
| Other cash receipts from operating activities | 19,949.00 | |
| Classes of cash payments from operating activities | ||
| Payments to suppliers for goods and services | 0.00 | |
| Payments from contracts held for dealing or trading purpose | 0.00 | |
| Payments to and on behalf of employees | 1,567.00 | |
| Payments for premiums and claims, annuities and other policy benefits | 19,21,147.00 | |
| Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | 0.00 | |
| Other cash payments from operating activities | 6,37,958.00 | |
| Net cash flows from (used in) operations | 10,26,713.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | (4,996.00) | |
| Other inflows (outflows) of cash | (2,94,593.00) | |
| Net cash flows from (used in) operating activities | 7,37,116.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | (34,014.00) | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Proceeds from sales of property, plant and equipment | 100.00 | |
| Purchase of property, plant and equipment | 12,425.00 | |
| Proceeds from sales of investment property | 48,86,248.00 | |
| Purchase of investment property | 63,54,818.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 26,006.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 7,01,558.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (47.00) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities | (8,39,404.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | 0.00 | |
| Payments from changes in ownership interests in subsidiaries that do not result in loss of control | 0.00 | |
| Proceeds from issuing shares | 16,483.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | (60,000.00) | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 52,119.00 | |
| Interest paid | (682.00) | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (94,954.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,97,242.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents /th> | 816.00 | |
| Net increase (decrease) in cash and cash equivalents | (1,96,426.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 11,08,928.00 | |
| Cash and cash equivalents cash flow statement at end of period | 9,12,502.00 | |
| Partiuclars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Sources of Funds | |||
| 1 | Share capital | 2,15,609.00 | |
| 2 | Reserves and surplus | 682.00 | |
| 3 | Share application money received pending allotment of shares | 14,26,970.00 | |
| 4 | Credit (Debit) Fair value change account | 53,790.00 | |
| Sub total | 16,97,051.00 | ||
| 5 | Borrowings | 2,35,000.00 | |
| 6 | Policyholders' funds | ||
| Credit (Debit) Fair value change account | 6,41,101.00 | ||
| Policy Liabilities | 2,28,69,140.00 | ||
| Insurance Reserve | 0.00 | ||
| Revaluation reserve - Investment property | 0.00 | ||
| Linked Liabilities | |||
| Provision for Linked Liabilities | 78,30,268.00 | ||
| Change in fairvalue account | 25,19,308.00 | ||
| Funds for Discontinued Policies | |||
| (i) Discontinued on account of non-payment of premium | 4,40,009.00 | ||
| (ii) Credit (Debit) Fair value change account | 0.00 | ||
| (iii) Others discontinuance | 944.00 | ||
| Total Linked Liabilities | 1,07,90,529.00 | ||
| Sub total | 3,43,00,770.00 | ||
| 7 | Funds for Future Appropriations | 58,730.00 | |
| Total Sources of Funds | 3,62,91,551.00 | ||
| APPLICATION OF FUNDS | |||
| 1 | Investments shareholders | 18,48,847.00 | |
| 2 | Investments policyholders | 2,33,77,994.00 | |
| 3 | Assets Held to cover link Liabilities | 1,07,90,529.00 | |
| 4 | Loans | 2,63,836.00 | |
| 5 | Fixed assets | 67,374.00 | |
| 6 | Deferred Tax Asset | 0.00 | |
| 7 | Current assets | ||
| Cash and bank balances | 64,226.00 | ||
| Advances and other assets | 6,90,928.00 | ||
| Sub-total (a) | 7,55,154.00 | ||
| 8 | Current liabilities | 8,00,793.00 | |
| 9 | Provisions | 11,390.00 | |
| Sub-total (b) | 8,12,183.00 | ||
| 10 | Net current assets (c) = (a—b) | (57,029.00) | |
| 11 | Miscellaneous expenditure (to the extent not written off or adjusted) | 0.00 | |
| 12 | Debit balance in profit & loss account (shareholders account) | 0.00 | |
| Total | 3,62,91,551.00 | ||
| 14 | Contigent Liabilities | 2,47,418.00 | |