| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Star Union Dai ichi Life Insurance Company Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Shareholder 's Funds |
|
|
|
Share Capital |
35,723.66 |
33,896.41 |
|
Reserves And Surplus |
1,48,543.64 |
87,973.73 |
|
Credit/[Debit] Fair Value Change Account |
455.39 |
236.97 |
|
Sub-Total |
1,84,722.69 |
1,22,107.11 |
|
Borrowings |
12,500.00 |
12,500.00 |
|
Policyholders Funds: |
|
|
|
Credit/[Debit] Fair Value Change Account |
20,952.34 |
10,457.69 |
|
Policy Liabilities |
24,26,684.64 |
19,53,328.89 |
|
Funds from discontinued policies |
|
|
|
Discontinued on account of non-payment of premium |
57,453.07 |
43,061.03 |
|
Others (on account of surrenders) |
6.25 |
5.03 |
|
Provision for Linked Liabilities |
|
|
|
Linked Liabilities |
3,74,780.38 |
2,98,625.31 |
|
Fair Value Change Account |
4,209.09 |
12,658.77 |
|
Sub-Total |
28,96,585.77 |
23,30,636.72 |
|
Funds for Future Appropriations |
|
|
|
Linked |
612.83 |
- |
|
Non-Linked (Par) |
33,225.52 |
30,651.68 |
|
Total |
31,15,146.81 |
24,83,395.51 |
|
APPLICATION OF FUNDS |
|
|
|
Shareholder 's |
1,51,794.85 |
1,10,021.64 |
|
Policyholder 's |
23,99,582.18 |
19,31,786.74 |
|
Assets held to cover Linked Liabilities |
4,36,448.79 |
3,54,350.14 |
|
Loans |
7,843.37 |
4,329.10 |
|
Fixed Assets |
9,320.90 |
6,739.16 |
|
Current Assets |
|
|
|
Cash and Bank Balances |
65,813.45 |
32,471.77 |
|
Advances and Other Assets |
93,853.66 |
90,001.91 |
|
Sub-Total |
1,59,667.11 |
1,22,473.68 |
|
Current Liabilities |
48,044.01 |
44,300.04 |
|
Provisions |
1,466.38 |
2,004.91 |
|
Sub-Total |
49,510.39 |
46,304.95 |
|
Net Current Assets |
1,10,156.72 |
76,168.73 |
|
Total |
31,15,146.81 |
24,83,395.51 |
|
Contingent Liability |
13,323.58 |
13,557.66 |
Star Union Daiichi LIC Standalone Profit & Loss Statement (Rs in Lakhs)
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash flows from the Operating Activities |
|
|
|
Premium received from policyholders, including advance receipts and
GST |
7,73,698 |
6,82,566 |
|
Payments to the re-insurers, net of Commissions and Claims/ Benefits |
-974 |
-10,703 |
|
Payments of Claims/Benefits |
-2,39,118 |
-2,02,284 |
|
Payments of Commission and Brokerage |
-52,397 |
-33,071 |
|
Payments of other Operating Expenses |
-1,06,312 |
-92,066 |
|
Income taxes paid (Net) |
-2,092 |
-2,653 |
|
Goods and Services Tax paid |
-6,512 |
-11,330 |
|
Net Cash Flow from Operating Activities |
3,66,293 |
3,30,459 |
|
Cash flows from Investing Activities |
|
|
|
Purchase of fixed assets |
-3,743 |
-3,599 |
|
Purchases of investments |
-37,17,075 |
-23,62,005 |
|
Loans against policies |
-4,188 |
-2,381 |
|
Sales of investments |
32,81,031 |
19,02,705 |
|
Rents/Interests/ Dividends received |
1,53,859 |
1,23,658 |
|
Investments in money market instruments and in Liquid Mutual Funds
(Net) |
47,528 |
5,298 |
|
Net Cash Flow from Investing Activities: |
-2,42,588 |
-3,36,324 |
|
Cash flows from Financing Activities |
|
|
|
Proceeds from issuance of share capital |
55,000 |
- |
|
Interest/dividends paid |
-1,719 |
-1,579 |
|
Net cash flow from Financing activities |
53,281 |
-1,579 |
|
Net increase / (Decrease) in cash and cash equivalents |
1,76,986 |
-7,445 |
|
Cash and cash equivalents at the beginning of the year |
1,14,899 |
1,22,343 |
|
Cash and cash equivalents at the end of the year |
2,91,885 |
1,14,899 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flows from
Operating Activities
This section
reflects the core business operations of the company. In the year ending 31st
March 2025, the company received ₹7,73,698 lakhs as premiums from
policyholders, which was a substantial increase from ₹6,82,566 lakhs in the
previous year. This indicates strong growth in the company’s insurance
business. At the same time, the company made significant payments toward
claims/benefits (₹2,39,118 lakhs in 2025 compared to ₹2,02,284 lakhs in 2024)
and commissions (₹52,397 lakhs in 2025 versus ₹33,071 lakhs in 2024). Payments
for other operating expenses and taxes were also notable. Despite these
outflows, the net cash flow from operating activities
improved from ₹3,30,459 lakhs in 2024 to ₹3,66,293 lakhs in 2025, showcasing
better cash generation from business operations.
Cash Flows from Investing Activities
Investing activities
reflect how the company manages its investments and asset acquisitions. The
major outflow here was the purchase of investments,
which rose significantly from ₹23,62,005 lakhs in 2024 to ₹37,17,075 lakhs in
2025. However, this was partially offset by sales of
investments, which also increased considerably from ₹19,02,705
lakhs to ₹32,81,031 lakhs. The company also earned more from interest,
dividends, and rents in 2025 (₹1,53,859 lakhs) than in the
previous year (₹1,23,658 lakhs), and invested more in money market instruments.
Despite higher inflows, the net cash flow from investing
activities remained negative, with an outflow of ₹2,42,588
lakhs in 2025, although it improved significantly from the ₹3,36,324 lakhs
outflow in 2024.
Cash Flows from Financing Activities
Financing activities
include inflows and outflows related to equity and debt. In 2025, the company
raised ₹55,000 lakhs through the issuance of share capital, a source of cash
not utilized in 2024. Interest and dividends paid remained relatively stable
across the two years. As a result, there was a positive net
cash inflow of ₹53,281 lakhs in 2025 from financing activities,
compared to an outflow of ₹1,579 lakhs in 2024, indicating strengthened
capital-raising efforts.
Overall Net Cash Movement
Combining all
activities, the company saw a net increase in cash and cash
equivalents of ₹1,76,986 lakhs in 2025, contrasting with a net
decrease of ₹7,445 lakhs in 2024. Consequently, the cash and
cash equivalents at the end of the year rose sharply from ₹1,14,899 lakhs to
₹2,91,885 lakhs.
Financial Ratios of Star Union Daiichi LIC
|
Particulars |
2025 |
2024 |
|
Debt-Equity Ratio (no. of times) |
0.07 |
0.1 |
|
Debt Service Coverage Ratio (no. of times) |
10.86 |
21.65 |
|
Interest service coverage ratio (no. of times) |
10.86 |
21.65 |
|
Current Ratio (no. of times) |
3.32 |
2.76 |
|
Current liability ratio (no. of times) |
0.02 |
0.02 |
|
Total debt to total assets ratio (no. of times) |
0 |
0.01 |
Here is a summary of the financial
and operational metrics for Star Union Daiichi LIC for the year 2025 and 2024:
Debt-Equity
Ratio
The debt-equity
ratio measures the proportion of debt to shareholders' equity. A lower ratio
indicates a more conservative capital structure. The drop from 0.10 to 0.07 in
2025 suggests that the company has reduced its reliance on borrowed funds and
strengthened its equity base, making it financially less risky.
Debt Service
Coverage Ratio (DSCR)
This ratio shows the
company’s ability to service its debt (repay principal and interest) from its
operating income. While both years show very strong coverage, the decrease in
2025 could be due to slightly higher financial obligations or marginally lower earnings
relative to those obligations. Nonetheless, a DSCR above 1 is healthy, and
above 10 is excellent.
Interest Service
Coverage Ratio
Similar to DSCR,
this ratio specifically focuses on the company's ability to pay interest
expenses. The drop here mirrors the DSCR decline and could suggest higher
interest payments or relatively lower EBIT (Earnings Before Interest and Taxes)
in 2025. However, the company still maintains strong interest-paying capacity.
Current Ratio
The current ratio
measures liquidity, i.e., the ability to cover short-term liabilities with
short-term assets. The increase in 2025 indicates improved liquidity and a
stronger buffer to meet short-term obligations. A current ratio above 1 is
healthy; above 2 is considered very strong.
Current
Liability Ratio
This ratio reflects
the proportion of current liabilities to total liabilities or assets, depending
on the context. A very low ratio (0.02) in both years indicates that current
liabilities form a minimal part of the company’s financial obligations, which is
positive for liquidity and risk management.
Total Debt to
Total Assets Ratio
This ratio indicates
the portion of assets financed through debt. A value of 0 in 2025 shows the
company has completely eliminated debt in its capital structure, relying
entirely on equity and internal accruals. The 0.01 figure in 2024 was already
low, but 2025 marks a shift toward a fully debt-free model.
