Efu General Insurance Ltd.PSX: EFUG

Financial Results for the Quarter Ended June 30, 2026

Aug 21, 2026 at 11:21 AM UTC · Issued by EFU General Insurance Ltd.

August 21, 2026

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road Karachi

GENERAL

Sub: Condensed Interim fUnconsolidated and Consolidated) 2n" Quarterly Accounts 2026 (Un-audited) for the six-months period ended June 30, 2026

We have to inform you that the Board of Directors of our Company in their meeting held at Karachi and thru Video Conference on Friday August 21, 2026 at 2:30 p.m. have reviewed and approved the Condensed Interim (Unconsolidated and Consolidated) 2nd Quarterly Accounts - 2026 (Un-audited) for the six-months period ended June 30, 2026 and declared the following:

CASH DIVIDEND

Second Interim Cash Dividend for the six-months period ended June 30, 2026 @ Rs. 1.5/- per share

i.e. 15%. This is in addition to First Interim Dividend already paid at Rs. 1.50 per share i.e. 15% for the First Qtiarter ended March 31, 2026.

The above entitlement will be paid to the shareholders whose names will appear in the Register of Members on August 31, 2026.

The Share Transfer Books of the Company will be closed on September 1, 2026. Transfers received by our Share Registrar CDC Share Registrar Services Limited, CDC House, 99-B, Block 'B', S.M.C.H.S., Main Shahrah-e-Faisal, Karachi-74400 at the close of business on August 31, 2026 will be treated in time for the purpose of above entitlement to the transferees.

A copy of the Unconsolidated and Consolidated Condensed Interim Statements of Financial Position, Profit and Loss Account, Other Comprehensive Income, Cash Flows and Changes in Equity for the six-months period ended June 30, 2026 are enclosed.

The Accounts of the Company for the period ended June 30, 2026 will be transmitted through PUCARS within the specified time.

Your sin

Amin PunJ Company Secretary

c.c. Director/HOD, Surveillance, Supervision and Enforcement Department, SECP, NIC Building, 63 Jinnah Avenue, Blue Area, Islamabad. Fax 051-9100440.

EFU General Insurance Ltd

Head Office: EFU House, M.A. Jinnah Road, P.O. Box 5005, Karachi-74000. Phone: 92-21-32313471-90, Fax: 92-21-32310450, Email: info efuinsurance.com

Registered Office: 1st Floor, Kamran Centre, 85 East, Jinnah Avenue, Blue Area, Islamabad.

Phone: 92-51-2150375, 2150376, 2150377, 2150378, Fax: 92-51-2150379,

‌EFU GENERAL INSURANCE LIMITED

Unconsolidated Condensed Interim Statement of Financial Position

As at 30 June 2026

		30 June	31 December
		2026 (Unaudited)	2025 (Audited)
	Note	- (Rupees	in '000) -------------
Assets Property and equipment	6	3,987,536	3,914,724
Intangible assets	7
Investment properties	8	3,747,870	3,737,181
Investment in subsidiary	9	7,468,979	7,612,613
Investments Equity securities	10	18,267,423	17,351,863
Debt securities	11	8,396,143	8,976,422
Term deposits	12	714,875	719,916
Loans and other receivables	13	752,304	1,490,729
insurance / reinsurance receivables	14	9,416,772	6,762,856
Reinsurance recoveries against outstanding claims	23	7,769,128	8, 040,266
Salvage recoveries accrued		94,519	1 15,305
Deferred commission expense	24	1,197,915	1,483,625
Retirement benefit - pension		6,254	5,953
Prepayments	15	10,036,387	13,025,399
Cash and bank	16	2,206,645	2,116,840
		74,062,750	75,353,692
Total assets of window takaful operations	20.1	11,722,449	10,272,566
Total assets		85,785,199	85,626,258
Equity and Liabilities
Capital and reserves attributable to Company's equity holders Ordinary share capital	17	2,000,000	2,000,000
Reserves	18	23,132,391	20,138,685
Unappropriated profit	18	3,021,534	5,251,713
Total equity		28,153,925	27,390,398
Surplus on revaluation of property and equipment - net		1,402,140	1,366,641
Liabilities
Underwriting provisions
Outstanding claims including IBNR	23	12,498,773	12,545,548
Unearned premium reserve	22	16,555,972	20,673, 665
Unearned reinsurance commission	24	262,629	348,668
Retirement benefit - gratuity		90,054	118,992
Deferred taxation		1,070,806	1,359,217
Pi emium received in advance		312,290	257,280
Insurance / reinsurance payables		9,689,799	7,114,753
Other creditors and accruals	19	5,594,153	5,113,253
Taxation - provision less payments		463,852	849,356
Total liabilities		46,538,328	48.380,772
		76,094,393	77,137,81 1
Total liabilities and fund of window takaful operations	20.2	9,690,806	8,488,447
Total equity and liabilities		85,785,199	85,626,258
Contingencies and commitments	21

The annexed notes 1 to 35 form an integral part of these unconsolidated condensed interim financial statements.

, ....

, ; i ! ""¿

. irector

Director MU HODA

Chief Financial Officer anaging Director

Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

EFU GENERAL INSURANCE LIMITED

Unconsolidated Condensed Interim Profit and Loss Account

For the six months period ended 30 June 2026

Three months period ended Six months period ended 30 June 30 June 30 June 30 June

2026 2025 2026 2025

Note (Unaudited) (Unaudited) (Unaudited) (Unaudited)

763,472

36,319

87,747

(60,743)

616,320

36,970

98.815

(61,671)

- -- ---{Rupees in '000)- - -----

Net insurance premium	22	3,866,503	3,569,963		7,608,821		7,327,113
Net insurance claims	23	1 315 552	(1 139 720)		(2,552,555)		(2 397 9 0
Net commission and other acquisition costs	24	( 92 591	637 202		(1,328,622)		1 295 02)
Insurance claims and acquisition expenses		(2,008,143)	(1,776,922)		(3,881,177)		(3,693,462)
Management expenses		(1,006,602)	(965,427)		(1,930,503)		(1,884,633)
Underwriting results		851,758	827,614		1,797,141		1,749,018
Investment income	25				1,362,810		1,026.610
Rental income					75,400		67,998
Other income	26				164,275		195,895
Other expenses					(131,715)		(122,433)
		826,795	690,434		1,470,770		1,168,070
Results of operating activities		1,678,553	1,518,048		3,267,911		2,917,088
Finance cost		(2,666)		(4,380)	(5,636)		(8,990)
Profit from window takaful operations - Operator's Fund	27	213,646		160,936	397,905		320,101
Profit before tax		1,889,533		1,674,604	3,660,180		3,228,199
Taxation	28
Current		681 023)		712 21	(1 627 8 2		1 6 1 87
Deferred		43 84		65 034	1 6 9 6		403 767
		(724,869)		(647,867)	(1,430,876)		(1,257,820)
Profit aher tax		1,164.664		1,026,717	2,229,304		1,970,379
Earnings (after tax) per share - Rupees	29	5.82			_ 11.15	_	9.85_

The annexed notes 1 to 35 form an integral part of these unconsolidated condensed interim financial statements. ""< 1'"i ,";*)"/'" -.

Director AJMUL ODA KHAN Chief Financial Officer

KAMRAN ARSHAD INAM

Managing Director & Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

EFU GENERAL INSURANCE LIMITED

Unconsolidated Condensed Interim Statement of Comprehensive Income

For the six months period ended 30 June 2026

Three months period ended Six months period ended

30 June	30 June	30 June	30 June
2026	2025	2026	2025

Note (Unaudited) (Unaudited) (Unauditea› Unaudited)

--- --- --(Rupees in '000)-- -----

Profit after tax

Other comprehensive income

Total items that may be reclassified subsequently to profit and loss account

Unrealized (loss) / gain on available-for-sale investments during the period - net

Unrealized gain on available-for-sale investments during the period -Subsidiary Company - net

Unrealized (loss) / gain on availabie for sale investment from window takaful operations

Total unrealized gain / (loss) on available-for-sale investments - net Effect of translation of foreign branch - net

Other comprehensive gain / (loss)

Total comprehensive income for the period

10 6 11

1,164,664

q,375,729	255,924	(365,632)	(35,938)
524,538		290,893
3,263	1.650	(2,898)	(8,790)

1,903,530

2,850

1,906,380

3,071,044

1, 026,717

257,574

4.454

262,028

1,286, 745

2,229,304

(77,637)

1,464

{76,173)

2,153,131

1,970,379

(44, 728)

6,979

(37, 749)

1,932.630

The annexed notes 1 to 35 form an integral part of these unconsolidated condensed interim financial statemenls.

Director DIF9CtOF AJM HODA KHAN

Chief Financial Officer

KAMRAN ARSHAD INAM

Managing Director & Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

EFU GENERAL INSURANCE LIMITED Unconsolidated Condensed Interim Cash Flow Statement
For the six months period ended 30 June 2026
		30 June 2026	30 June 2025
Operating cash flows	Note	(Unaudited) - •(Rupees	(Unaudited) in '000) ••••••-•-•
a) Underwriting activities Insurance premium received		13,978,001	15,225,957
Reinsurance premium paid		(7,471,618)	(8,903,341)
Claims paid		(3,875,424)	(4,342,838)
Reinsurance and other recoveries received		1,591,755	1,672,730
Commission paid		(1,409,619)	(1,268,734)
Commission received		260,310	264,729
Management expenses paid		(1,833,880)	(1,821,537)
Net cash flow generated from underwriting activities		1,239,525	826,966

b) Other operating activities Income tax paid

Other operating payments Other operating receipts Loans advanced

Loans repayments received

Net cash flow used in other operating activities

Total cash flow generated from / (used in) all operating activities Investment activities

(1,865,905)

580,506

456.562

(1.391)

1,044

(1,118,087)

(105,990)

297,093

(1,158)

563

(829,184) (927,579) 410,341 (100,613)

Profit / return received		722,471	1,626,273
Dividend received		1,117,526	889,528
Rentals received		99,300	52,355
Payment for investments		(24,271,635)	(11,404,796)
Proceeds from investments		23,639,501	11,292,066
Fixed capital expenditures		(276,691)	(213,371)
Proceeds from sale of property and equipment		43,685	104,863
Total cash flow generated from investing activities Financing activities		1,074,1»7	2,346,921
Payments against lease liabilities		36 36 )	(31 007
Dividends paid		1 3 1 53	1 366 788
Total cash flow used in financing activities		(1,397,616)	(1,397,795)
Net cash flow generated from all activities		86,882	848,513
Cash and cash equivalents at the beginning of the period		2,504,742	2,063,198
Cash and cash equivalents at the end of the period	16.3	2,591,624	2.911,711
Reconciliation to the profit and loss account
Operating cash flows
Depreciation / amortization expense
Finance cost
Profit on disposal of property and equipment
Profit on disposal of investments
Rental income
Dividend Income
Other investment loss
Gain / (loss) on remeasurement of investments at held for trading
Profit on deposits
Other income
(Decrease) / increase in assets other than cash
Decrease / (increase) in liabilities other than borrowings Profit after tax from conventional insurance operations		1,831,399	1,650.278
Profit from window takaful operations - Operator's Fund		397,905	320.101
Profit after tax		2,229,304	1,970,379

410,341	(100,613)
(207,808)	(178,328)
(5,636)	(8,990)
35,878	89,942
286,667	296,608
75,400	67,998
1,117,526	889,528
(46,618)	(36,486)
5,235	(123,040)
122,103	105,294
6,Z94	659
(1,630,526)	4,689,262
1,662,543	(4,041,556)

The annexed notes 1 to 35 form an integral part of these unconsdli ateci'cprtdensed interim financial statements.

'' ." °'

irector

Director

. '* *.' '''

JMUL ODA KHAJ't " PRAN ARSHAD INAM SAIFUDDIN N ZOOMKAWALA

Chief Financial Officer " Managing Director & Chairman

Chief Executive Officer

Karachi 21 August 2026

EFU GENERAL INSURANCE LIMITED

Unconsolidated Condensed Interim Statement of Changes in. Equity

For the six months period ended 30 June 2026

Attributable to equity holders of the Company

Gapital reserves "' ' Ftevenue

reserve

Reserve for Unrealized Exchange Unrealized General

exceptional gain / (loss) on translation gain on fair losses revaluation of reserve value of

available-for-sale investment

investments - net properties -

reserve ..,»ropriated Total

profit

----------------------------------------------(Rupeesin'000)------.----.- --------------------------

Balance as at 01 January 2025

Total comprehensive income

for the period ended 30 June 2025

Profit after lax

Other camprehensive loss

2,000.000 12.902 2,7^.2,904 191,/64 1,967,061 14.000,000 3.205,197 24,169.826

- Transferred from surplus on revaluation		-	(44.728)	6.979	-	-	1.970.379	1,932.630
of property and equip,ment on account of increm.°n!al depreciation - net Transactions with owners recorded directly in equity							6.940	S.940
Final dividend for the year 2024 at the rate of Rs. 5.50 (55.00'/») per share							(1.100,000)	(1,100.000)
1st Interim dividend paid for the year 2025 at the rate of Rs. 1.50 (15.00%) per share							(300.000)	(300.000)
Otner transfer within equity Transfer to general reserve - • -						1,000.000	u.ooo,ooo
Balance as at 30 June 2025 2 000 000 12 902			2 748 176 196 743 1 967 061			15 000 000 2782516 24709 398
Balance as at 01 January 2026	2,000,000	12,902	2,800,777	193,704	2,131,302	15,000,000	5,251,713	27,390,398
Total comprehensive income
for the period ended 30 June 2026
Profit after tax Other comprehensive income
	1,464				69,879	-	2.159,425	2,153,131
Transferred from surplus on revaluation
of propeny and equipment on account of
incremental depreciation - net							10,396	10,396
i ransactions with owners recorded

directly in equity

Final dividend for the year 2025

at the rate of Rs. 5.50 (55.00°4) per share

1st Interim dividend paid for the year 2026

(1,100,000) (1,100,000)

at the rate of Rs. 1.50 (15.00'/«) per share							(300,0 00)	(300,000)
Other transfer within equity Transfer to general reserve						3,0 00,000
Balance as at 30 June 2026	2,000000	12.902	2 723 140	_ 19> 168	2 201 181	18,000.000	3 021 534	28.153,925

The annexed notes 1 to 35 fom an integral part of these unconsolidated condensed i.nterim financial smt°.ments.

Director AJf•'UL ODA KHAh! Ch,ief ninancial Officer

KAMRAN ARSHAO lNAfd

Managing Oirector & Chief Executive Officer

SAIFUDDIN N. ZO0MKA77ALA

Chairman

Karachi 21 August 202G

EFU General Insurance Limited Consolidated Condensed Interim Statement of Financial Position
As at 30 June 2026
		30 June	31 December
		2026	2025
	Note	(Unaudited)	(Audited)
Assets		- (Rupees	in '000) -----------
Property and equipment	6	10,344,297	10,572,513
Intangible assets including goodwill	7	2,436,693	2,508,741
Investment properties	8	3,747,870	3,737,181
Investment in associate	9	151,691	152,349
Investments Equity securities	10	84,779,102	85,226,773
Debt securities	11	209,773,919	200,151,592
Term deposits	12	1,449,104	4,086,645
Open-ended mutual funds	13	13,986,532	14,285,039
Loans and other receivables	14	7,273,661	7,342,765
Insurance / reinsurance receivables	15	12,555,369	9,847,378
Reinsurance recoveries against outstanding claims		7,769,128	8,040,266
Salvage recoveries accrued		94,519	115,305
Deferred commission expense	25	1,197,915	1,483,625
Retirement benefit		6,254	5,953
Taxation - payments less provision		1,532,729	1,091,946
Prepayments	16	10,331,451	13,172,413
Cash and bank	17	7,193,055	7,985,510
		374,623,289	369,805,994
Total assets of window general takaful operations	21.1	11,722,449	10,272,566
Total assets		386,345,738	380,078,560
Equity and liabilities
Ordinary share capital	18.2	2,000,000	2,000,000
Reserves	18.3	22,658,787	19,944,850
Unappropriated profit	18.3	2,572,724	4,363,214
Equity attributable to equity holders of the parent		27,231,511	26,308,064
Non-controlling interest		5,973,237	6,029,685
Total equity		33,204,748	32,337,749
Surplus on revaluation of property and equipment		2,539,758	2,487,310
Liabilities Insurance liabilities - life insurance business	19	283,723,963	277,695,035
Underwriting provisions - general insurance business
Outstanding claims including IBNR	24
Unearned premium reserves	23
Unearned reinsurance commission Retirement benefit obligations	25
Deferred taxation Premium received in advance
Insurance / reinsurance payables Other creditors and accruals	20
		57,186,463	59,070,019
Total liabilities		340,910,426	336,765,054
		376,654,932	371,590,113
Total liabilities and fund of window general takaful operations	21.2	9,690,806	8,488,447
Total equity and liabilities		386,345,738	380,078,560
Contingencies and commitments	22

12,498,773	12,545,548
16,555,972	20,673,685
262,629	348,688
90,054	118,992
4,074,396	4,940,644
2,635,975	2,632,355
10,232,744	7,640,394
10,835,920	10,169,713

The annexed notes from 1 to 39 form an integral part of these con"solida.teéyondensed interim financial statements.

irector Director

Chief Executive Officer

Karachi 21 August 2026

EFU Generalnsurance Limited

Consolidated Condensed Interim Profit and Loss Account

For the six months period ended 30 June 2026

Three months period ended Six months period ended 30 June 30 June 30 June 30 June

2026 2025 2026 2025

Note fUnaudited) (Unaudited) (Unaudited) (Unaudited)

------•-- -----------------------------(Rupees in '000) •

Net insurance premium	23	19,018,991	15,060,655	37,200,038		31,224,301
Net insurance claim expenses	24	(14 158 964	12 454 983)	28 5 2 033)
Net commission and other acquisition cost	25	3 6 028)	3 249 154	(7 004 72)		(6 431 403
Insurance claims and acquisition expenses		(17,727,992)	(15,704,137)	(35,587,005)		(32 296,263)
Management expenses		(2,899,958)	(2,149,751)	(4,965,828)		(4,180,634)
Underwriting results		(1,608,959)	(2,793,233)	(3,352,795)		(5,252,596)
Investment income	26	7,459,543	7,982,542	14,718,745		16,698,659
Net realized fair value (losses) / gains on financial assets	27	98,081	471,552	(137,050)		560,977
Net fair value (losses) / gains on financial assets at fair value through profit or loss	28	12,678,674	1,933,953	(969,090)		927,814
Net change in insurance liabilities (other than outstanding claims)		(15,929,109)	(5,170,165)	(5,318,788)		(8,027,809)
Rental income		36,319	36,970	75,400		67,998
Other income	29	162,816	132,234	280,223		268,111
Other expenses		(128,198)	(100,205)	(241,162)		(192,010)
4,378,126 5,286,881				8,408,278	10,303,740
Results of operating activities		2,769,167	2,493,648	5,055,483	5,051,144
Finance cost		(38,456)	(43,896)	(78,772)	(68,962)
Share of (loss) / profit from associate		8,932		(658)
Profit from window general takaful operations
- Operator's Fund	30	213,646	160,936	397,905	320,101
Profit before tax		2,953,289	2,610,688	5,373,958	5,302,283
Taxation	31	(953,755)	(1,074,865)	(2,115,581)	(2,269,665)
Profit after tax		1,999,534	1,535,823	3,258,377	3,032,618
Profit attributable to:
Equity holders of the parent		1,541,140	1,249,022	2,656,433	2,468,787
Non-controlling interest 458,394			286,801	601,944	563,831
1,999,534			1,535,823	3,258,377	3,032,618

Earnings after tax per share - Rupees

32 7.71

6.25

13.28

12.34

The annexed notes from 1 to 39 form an integral part of these consolidated condensed interim financial statements.

ctor Director N MUL HODA KHAN

Chief Financial Officer

KAMRAN ARSHAD INAM

Managing Director & Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

EFU General Insurance Limited

Consolidated Condensed Interim Statement of Comprehensive Income

For the six months period ended 30 June 2026

Three months period ended Six months period ended

30 June 30 June 30 June 30 June

2026 2025 2026 2025

(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Rupees in '000)

Profit after tax

Other comprehensive income

Items that may be reclassified subsequently to profit and loss account

Unrealized (loss) / gain in available-for-sale investments during the period - net

Reclassification adjustments relating to available-for-sale investments disposed of during the period

Unrealized (loss) / gain from window takaful operations

- Operator's fund - net

Total unrealized (loss) / gain for the period

Effect of translation of foreign branch - net

Other comprehensive (loss) / income for the period Total comprehensive income for the period

Total comprehensive income attributable to: Equity holders of the parent

Non-controlling interest

1,999,534

1,428,628

(290)

3,263

1,431,601

2,850 1,434,451

3,433,985

1,535,823

281,842

1,650

283,492

4,454

287,946

1,823,769

3,258,377

(341,237)	(43,610)
	(323)
(2,898)	(8,790)

(344,135)

1,464

(342,671)

2,915,706

3,032,618

(52,723)

6,979

(45,744)

2,986,874

2,946,971	1,522,868	2,300,491	2,427,489
487,014	300,901	615,215	559,385
3,433,985	1,823,769	2,915,706	2,986,874

The annexed notes from 1 to 39 form an integral part of these consolidated condensed interim financial statements.

Direc

Director KAMRAN ARSHAD INAM

Managing Director & Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

EFU General Insurance Limited
Consolidated Condensed Interim Cash Flow Statement
For the six months period ended 30 June 2026
		30 June	30 June
		2026	2025
Operating cash flows	Note	(Unaudited) - (Rupees	(Unaudited) in '000)-----------------
a) Underwriting activities Insurance premium / contribution received		45,661,827	40,921,901
Reinsurance premium / retakaful contribution paid		(7,728,252)	(9,000,748)
Claims paid		(30,999,919)	(29,165,875)
Reinsurance and other recoveries received		1,591,755	1,672,730
Commission paid		(4,559,329)	(3,649,457)
Commission received		260,310	264,729
Management expenses paid		(8,051,734)	(6,684,400)
Net cash flow used in underwriting activities		(3,825,342)	(5,641,120)
b) Other operating activities
Income tax paid		(2,851,057)	(2,258,208)
Other operating payments		290,724	(490,460)
Other operating receipts		456,562	297,093
Loans advanced		(318,546)	(249,823)
Loans repayments received		344,123	261,338
Net cash flow used in other operating activities		(2,078,194)	(2,440,060)
Total cash flow used in all operating activities		(5,903,536)	(8,081,180)
Investment activities
Profit / return received		12,381,104	14,604,071
Dividend received		2,601,613	2,388,913
Rentals received net of expenses paid		99,300	52,356
Payment for investments		(101,727,093)	(94,737,753)
Proceeds from investments		91,748,884	89,921,618
Fixed capital expenditures		(538,711)	(451,363)
Proceeds from sale of property, equipment and vehicle		131,208	188,079
Total cash flow generated from investing activities		4,696,305	11,965,921
Financing activities
Payments against lease liabilities		(17 931	138 695
Dividends paid		2 046 16)	2 05 401
Total cash flow used in financing activities		(2,220,647)	(2,194,096)
Net cash flow (used in) / generated from all activities		(3,427,878)	1,690,645
Cash and cash equivalents at beginning of the period		11,740,141	8,080,244
Cash and cash equivalents at end of the period	17.1	8,312,263	9,770,889
Reconciliation to profit and loss account
Operating cash flows		(5,903,536)	(8,081,180)
Depreciation / amortization expense		(862,594)	(839,719)
Finance cost		(78,772}	(68,962)
Profit on sale of equipment and vehicle	29	74,744	131,536
Gain on sale of investments	26	137,363	651,903
Rental income		75,400	67,998
Dividend income	26	2,601,613	2,388,913
Other investment income	26	12,882,600	14,995,178
Profit on lease termination	29	28,470	5,588
Profit on deposits	29	122,103	105,294
Other income	29	38,047	15,026
(Depreciation) / appreciation in market value of investments	26	(969,142)	927,583
Reversal of impairment in the value of available-for-sale equity investments	26		242
(Decrease) / Increase in assets other than cash		(1,604,550)	8,038,435
(Increase) in liabilities other than running finance		(3,681,274)	(15,625,318)
		2,860,472	2,712,517
Profit from window general takaful operations - Operator's fund		397,905	320,101
Profit after tax .--.-- ..		3,258,377	3 032,618
The annexed notes from 1 to 39 form an integra ' . "" ,	interim financial statements.

I these coyso1idated condensed

, i ector

Director NAJMU HODA KH@N.}.- r.

Chief Financial Officer

KAMRAN ARSHAD INAM

Managing Director & Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

EFU General Insurance Limited

Consolidated Condensed Interim Statement of Changes in Equity

Fg{hesi*monthspeñodended30Juno2026

Attributable to equity holders of the Company Capital reserves Revenue reserves

Reserve for exceptlonal losses

Unrealized galn / (loss) on revaluation of available-for-

sale

Unrealized Exchange gain/(loss) translation on fair value reserve-net of Investment

General Unappropriated reserve profit

Equity

attributable Non-

to equlty controlllng holders or interest

parent

Investments-net "" erties•net

................................................ .................................. .. (Rupggg }p •Q0Q) ...........................«••••--.«••>.......................•••••‹<‹.................

Balance as at 01 January 2025	2,000,000		12,902	2,804,003	191.764	1,967, 061	14,000,000	1.962,523	22,938.253	5,677,325	2 ,615,578
Total comprehensive income
for the period ended 30 June 2025
Profit after tax Other comprehensive loss
		-	-	(48,277)	6,979	-	-	2,468,787	2,427,489	559,385	2,986.874
Transferred from surplus on revaluation of propeAy and equipment on account of incremental depreciation - net								15,057	15.057	9,739	24,796
Acquisition of NCI without a change in control								(11,641)	(11,641)	(31,269)	(42,910)

Final dividend for the year 2024 at the rate of Rs. 5.50 (55.00°A) per share	(1,100,000)							(1,100,000)		(1,100, OOO)
Final dividend for the year 2024 at tne rate of Rs. 10.50 (105.O0°A) per share									(601930)	(602,930)
1st Interim dividend paid for the year 2025
at the rate of Rs. 1.50 (15.00°A) per share							(300,000)	(300,000)	(85,683)	(385.683)
Oiher Oansfer +'ithin equity Transfer to general reserve						1,000,000	(1,000,000)	-	-	-
Balance as at 30 June 2025	2000000	12 902	2 755 726	198 743	1 967 061	15 000 000	2 034 726	23 969 158	5 526 567	29 495 725
Balance as at 01 January 2026	2,000,000	12902	2,606,942	193,704	2,131,302	10,000,000	4,363,214	26,308,064	6,029,685	32,337,749
Total comprehenslve Income

for the per4od ended 30 June 2026

Profit after tax

(357,406)	1,464	69,879	-	2,686,664	2,300,491	615,215	2,915,706
				22,956	22,956	13,800	36,756

Otner comprehensive loss

Transferred from surplus on revaluation

or property and equipment on account of incremental depreciation - net

Transactions with owners recorded direcUy' in e9uify

Final dividend for tbe year 2025

at the rate of Rs. 5.50 (55.O0°A) per share

Final dividend for the year 2025

at the rate of Rs. 1.50 (15.00°A) per share						(300,000) (300,000) (86,683) (386,683)
Ottier trayster wlttiln sguify Transfer lo general reserve
Balance as at 30 June 2026	2 000 000	12 902	2 249 536	195 168	2,201,181	18 000 000

at the rate of Rs. 10.50 (105.00°A) per share 1st Interim dividend paid for the year 2026

(1,100,000) (1,100,000)

fi99,I80) (fi99,780)

The annexed notes from 1 to 39 fom an integral part of these consolidated condensed interim financial statements.

"rector Director KAMRAN ARSHAD INAM Managing Director & Chief Executive Officer

SAIFUDDIN N. ZOOMKAWALA

Chairman

Karachi 21 August 2026

Earlier from Efu General Insurance

All Efu General Insurance news releases