Niva Bupa Health Insurance Company Limited’s Board of Directors has approved the standalone unaudited financial results for Q2 2026, ending September 30, 2025. The meeting, held on November 3, 2025, included the review and approval of these results, as recommended by the Audit Committee. The financials have been reviewed by joint statutory auditors and are provided in Annexure-A.
Financial Performance Highlights
Here’s a summary of Niva Bupa’s financial performance for the quarter ending September 30, 2025:
- Gross Premiums Written: ₹1,84,307 Lakhs
- Net Premium Written: ₹1,63,190 Lakhs
- Net Premium Earned: ₹1,42,205 Lakhs
- Net Investment Income: ₹9,813 Lakhs
Key Financial Ratios
Several key financial ratios provide insights into the company’s financial health:
- Solvency Ratio: 2.85
- Expense of Management Ratio: 38.89%
- Incurred Claim Ratio: 71.20%
- Net Retention Ratio: 78.68%
- Combined Ratio: 111.72%
Additional Financial Data
Further details regarding the company’s performance and financial standing as of September 30, 2025:
- Paid-up Equity Capital: ₹1,84,600 Lakhs
- Borrowings: ₹25,000 Lakhs
- Total Assets (Shareholders’ Fund): ₹3,37,601 Lakhs
- Total Assets (Policyholders’ Fund): ₹5,10,575 Lakhs
Earning Per Share
The basic and diluted Earnings Per Share (EPS) before extraordinary items is reported as (₹0.19), and the EPS after extraordinary items is also (₹0.19).
Noteworthy Items
The company has transferred ₹1,872 lakhs from the Revenue Account to the Profit and Loss Account to align with regulatory requirements on Expenses of Management.
Compliance and Audit
The financial results have been reviewed by both the Audit Committee and the Board of Directors. The statutory auditors, S.R. Batliboi & Co. LLP and Nangia & Co. LLP, have provided an unmodified conclusion on these results.
Source: BSE
