| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Care Health Insurance Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
SOURCES
OF FUNDS |
|
|
|
Share Capital |
995.87 |
974.18 |
|
Share Application Money Pending Allotment |
0.28 |
|
|
Reserves And Surplus |
1670.22 |
1357.02 |
|
Fair Value Change Account |
|
|
|
–
Shareholders ' Funds |
-27.52 |
27.91 |
|
–
Policyholders ' Funds |
3.8 |
13.04 |
|
Borrowings |
100 |
|
|
TOTAL |
2742.65 |
2372.15 |
|
APPLICATION OF FUNDS |
|
|
|
INVESTMENTS - Shareholders |
2404.92 |
2466.33 |
|
INVESTMENTS - Policyholders |
8538.77 |
5933.11 |
|
Fixed Assets |
26.56 |
33.85 |
|
Deferred Tax Asset (Net) |
37.75 |
44.02 |
|
CURRENT
ASSETS |
|
|
|
Cash and Bank Balances |
521.88 |
193.46 |
|
Advances and Other Assets |
465.01 |
350.12 |
|
Sub-total |
986.89 |
543.58 |
|
Deferred Tax Liability (Net) |
|
|
|
Current Liabilities |
5459.41 |
3343.1 |
|
Provisions |
3792.83 |
3305.64 |
|
Sub-total |
9252.24 |
6648.74 |
|
Net Current Assets |
-8265.35 |
-6105.16 |
|
TOTAL |
2742.65 |
2372.15 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
OPERATING
PROFIT/(LOSS) |
||
|
Miscellaneous
Insurance |
-151.21 |
48.71 |
|
INCOME
FROM INVESTMENTS |
|
|
|
Interest,
Dividend, Rent – Gross |
179.32 |
163.11 |
|
Profit
on sale of investments |
14.47 |
16.81 |
|
Loss on
sale/redemption of investments |
-1.33 |
-3.08 |
|
Amortization
of Premium / Discount on Investments |
-3.28 |
-4.22 |
|
OTHER
INCOME |
|
|
|
Bad
debts recovered |
- |
1.96 |
|
Liability
written back |
1.94 |
- |
|
TOTAL |
39.93 |
223.29 |
|
OTHER
EXPENSES |
|
|
|
Expenses
other than those related to Insurance Business |
7.73 |
0.5 |
|
Bad
debts written off (Net of Provision) |
0.46 |
1.27 |
|
Interest
on subordinated debt |
0.03 |
- |
|
Expenses
towards CSR activities |
6.31 |
5.02 |
|
Penalties |
2.01 |
0.01 |
|
-Towards
remuneration of MD/ CEO/ WTD/ Other KMPs |
9.91 |
9.13 |
|
Foreign
Exchange Loss/(Gain) |
-4.33 |
-0.84 |
|
TOTAL |
22.12 |
15.09 |
|
Profit
/ (Loss) Before Tax |
17.81 |
208.20 |
|
Provision
for taxation |
|
|
|
-
Current Tax |
- |
56.81 |
|
-Tax
relating to earlier years |
-0.62 |
-1 |
|
-Deferred
tax expense / (Income) |
6.27 |
-2.79 |
|
Profit
/ (Loss) After Tax |
12.16 |
155.18 |
|
Balance
of profit/(loss) brought forward from last year |
624.09 |
468.91 |
|
Balance carried forward to Reserves and Surplus / Balance Sheet |
636.25 |
624.09 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash
Flows from the Operating Activities: |
||
|
Premium
received from policyholders, including advance receipts |
12497.75 |
10745.42 |
|
Payments
to the re-insurers, net of commissions and claims |
111.75 |
133.78 |
|
Payments
to co-insurers, net of claims recovery |
-8.36 |
7.38 |
|
Payments
of claims |
-5987.36 |
-4906.2 |
|
Payments
of commission and brokerage |
-2312.12 |
-1865.4 |
|
Payments
of other operating expenses* |
-1623.11 |
-1618.36 |
|
Deposits,
advances and staff loans |
-8.24 |
-12.1 |
|
Income
taxes paid (Net) |
-14.15 |
-50.4 |
|
Goods
& Service tax paid |
-753.75 |
-1057.15 |
|
Cash
flows before extraordinary items |
1902.41 |
1376.97 |
|
Net
cash flow from Operating activities |
1902.41 |
1376.97 |
|
Cash
flows from Investing activities: |
|
|
|
Purchase
of fixed assets (including capital advances) |
-9.29 |
-15.61 |
|
Proceeds
from sale of fixed assets |
0.24 |
0.17 |
|
Purchases
of investments |
-3218.87 |
-2361.78 |
|
Sales
of investments |
39.96 |
73.31 |
|
Repayments
received |
596.4 |
470.9 |
|
Rents/Interests/Dividends
received |
634.16 |
493.08 |
|
Investments in money market instruments and in liquid mutual funds (Net) |
-43.44 |
3.54 |
|
Expenses
related to investments |
-0.5 |
|
|
Net
cash flow from Investing activities |
-2001.34 |
-1286.39 |
|
Cash
flows from Financing activities: |
|
|
|
Proceeds
from issuance of share capital |
323.02 |
6.2 |
|
Proceeds
from borrowing |
100 |
|
|
Net
cash flow from Financing activities |
423.02 |
6.2 |
|
Effect of foreign exchange rates on cash and cash equivalents, net |
4.33 |
0.84 |
|
Net
increase in cash and cash equivalents |
328.42 |
97.62 |
|
Cash
and cash equivalents at the beginning of the year |
193.46 |
95.84 |
|
Cash
and cash equivalents at the end of the year |
521.88 |
193.46 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Operating Cash Flow Analysis
The company generated
strong operating cash inflows of ₹1,902.41 crore, up from ₹1,376.97 crore in
the previous year, reflecting improved core business performance. Higher
premium collections of ₹12,497.75 crore more than offset increases in claims,
commissions, and operating expenses. Stable underwriting cash generation and
lower tax outflows supported liquidity, indicating healthy cash conversion from
insurance operations.
Investing Cash Flow Analysis
Investing activities
resulted in a net cash outflow of ₹2,001.34 crore compared with ₹1,286.39 crore
last year. The increase was primarily driven by higher purchases of investments
worth ₹3,218.87 crore. Although interest, dividend income, and repayments
received provided significant inflows, they were insufficient to offset
investment deployment. This reflects an expansion of the investment portfolio
and future income-generating assets.
Financing Cash Flow Analysis
Financing activities
generated a net inflow of ₹423.02 crore versus ₹6.20 crore in the previous
year. The improvement was mainly due to proceeds from share capital issuance of
₹323.02 crore and borrowings of ₹100 crore. The additional funding strengthened
the company’s capital base, supported growth initiatives, and supplemented cash
requirements arising from increased investment activities during the year.
Overall Cash Position Analysis
Despite substantial investment outflows, strong operating cash generation and financing inflows resulted in a net increase in cash and cash equivalents of ₹328.42 crore, compared with ₹97.62 crore in the previous year. Consequently, year-end cash balances increased to ₹521.88 crore from ₹193.46 crore. The improved liquidity position enhances financial flexibility and provides a stronger buffer for future business expansion and obligations.
