Acko General Insurance Limited (Acko GIC) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Acko General Insurance Limited

Acko General Insurance Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
SOURCES OF FUNDS
Share capital	2,79,600	2,44,600
Reserves and surplus	5,050	4,153
Fair value change account
Shareholders	19	4
Policyholders	64	13
Total	2,84,733	2,48,770
APPLICATION OF FUNDS
Investments - shareholders	67,460	55,950
Investments - policyholders	2,28,676	1,80,810
Fixed assets	8,126	5,720
Cash and Bank Balances	1,795	1,825
Advances and Other Assets	24,235	17,436
Current liabilities	1,58,658	1,09,092
Provisions	91,918	89,558
Net current assets	-2,24,546	-1,79,389
Debit balance in profit and loss account	2,05,017	1,85,679
Total	2,84,733	2,48,770

Acko General Insurance Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Operating profit / (loss)
Fire insurance	-1	-
Miscellaneous insurance	8,541	-6,842
Income from investments
Interest, dividend & rent - gross	4,916	5,186
Profit on sale/ redemption of investments	600	397
(Loss on sale/ redemption of investments)	(61)	(126)
Amortization of Premium / Discount on Investments	252	144
Other Income	35	14
Total	14,282	-1,227
Expenses other than those related to Insurance business	140	46
Contribution to Policyholders ' A/c - towards excess Expenses of Manage	33,478	44,371
Other – Interest on delayed claims payment	2
Total	33,620	44,417
Profit/(loss) before tax	-19,338	-45,644
Profit/(loss) after tax	-19,338	-45,644
Balance of Profit/(Loss) brought forward from last year	-1,85,679	-1,40,035
Balance carried forward to Balance sheet	-2,05,017	-1,85,679

Acko General Insurance Limited Standalone Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash flow from operating activities
Premium received from policyholders, including advance receipts	2,16,976	1,91,023
Other receipts/(payments)	30	-
Payments to re-insurers, net of commission and claims	-6,106	-2,901
Receipts from co-insurers, net of claims recovery	1,262	-1,479
Payments of claims (net of salvage)	-1,04,979	-87,437
Payments of commission and brokerage	-26,407	-17,986
Payments of other operating expenses	-72,016	-81,525
Deposits, advances and staff loans	-648	-573
Income taxes paid (Net)	107	-807
GST paid	-1,051	2,940
Other payments	17	1
Net Cash Flow from Operating Activates	7,185	1,256
Cash flow from investing activities
Purchase of fixed assets (net of capitalization of CWIP & advances)	-1,299	-9,926
Proceeds from sale of fixed assets	8	16
Purchase of investments	-11,25,797	-4,99,727
Sale of investments	10,69,459	4,62,666
Rent / Interest / Dividend received (including income accrued on investments)	15,516	14,501
Net Cash Used in Investing Activities	-42,113	-32,470
Cash flow from financing activities
Proceeds from issuance of share capital and share premium (net of expenses)	34,898	29,998
Net Cash Flow from Financing Activities	34,898	29,998
Net increase in cash and cash equivalents	-30	-1,216
Cash & cash equivalents at the beginning of the year	1,825	3,041
Cash & cash equivalents at the end of the year	1,795	1,825

Summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating Activities

During FY 2024–25, the company generated a net operating cash inflow of ₹7,185 lakhs, a significant improvement compared to ₹1,256 lakhs in FY 2023–24, indicating stronger core operational performance. Premium received from policyholders increased to ₹2,16,976 lakhs from ₹1,91,023 lakhs, reflecting growth in business volume. However, this was partly offset by higher claim payments amounting to ₹1,04,979 lakhs (previous year ₹87,437 lakhs) and increased commission and brokerage expenses of ₹26,407 lakhs (previous year ₹17,986 lakhs). Payments to re-insurers also rose to ₹6,106 lakhs. Despite higher operating outflows, effective cost control in other operating expenses and favorable movements in taxes and GST resulted in a strong positive operating cash flow, highlighting improved operational efficiency.

Cash Flow from Investing Activities

The company reported a net cash outflow of ₹42,113 lakhs from investing activities in FY 2024–25, compared to an outflow of ₹32,470 lakhs in the previous year. Significant investments were made during the year, with purchase of investments amounting to ₹11,25,797 lakhs, while sale of investments generated ₹10,69,459 lakhs, indicating active portfolio churn. Purchase of fixed assets stood at ₹1,299 lakhs, which was substantially lower than the previous year’s ₹9,926 lakhs, suggesting reduced capital expenditure. Income from rent, interest, and dividends increased slightly to ₹15,516 lakhs, providing steady investment income. Overall, the investing cash outflow reflects strategic deployment of funds towards investments.

Cash Flow from Financing Activities

Cash flows from financing activities remained positive and stable, with an inflow of ₹34,898 lakhs during FY 2024–25, compared to ₹29,998 lakhs in FY 2023–24. This inflow was entirely due to proceeds from issuance of share capital and share premium, indicating reliance on equity funding to support growth and investment requirements. No debt-related cash flows were observed, reflecting a conservative financing structure.

Net Change in Cash and Cash Equivalents

Despite healthy operating and financing inflows, the company recorded a marginal net decrease in cash and cash equivalents of ₹30 lakhs during FY 2024–25, compared to a decrease of ₹1,216 lakhs in the previous year. Cash and cash equivalents declined slightly from ₹1,825 lakhs at the beginning of the year to ₹1,795 lakhs at the end of the year. This indicates that surplus funds were largely absorbed by investing activities rather than being held as idle cash.