Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half-Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Audited Financial Results

Date of Board Meeting / Approval: October 14, 2026

Audit Opinion: Unmodified (Clean) Opinion

Auditor’s Comment: The auditors relied upon the Appointed Actuary's certificate for the valuation of liabilities in respect of Premium Deficiency Reserve (PDR), Incurred But Not Reported (IBNR), and Incurred But Not Enough Reported (IBNER).

Key Financial Highlights [₹ in lakhs]

Standalone Results:

Revenue from Operations (Net Premium Earned): ₹665,187 for Q2 FY27 (vs. ₹565,165 in Q2 FY26, +17.7% YoY)

Total Income: ₹784,372 for Q2 FY27 (vs. ₹658,267 in Q2 FY26)

Net Profit: ₹94,640 for Q2 FY27 (vs. ₹81,954 in Q2 FY26, +15.5% YoY)

EPS: Basic and diluted EPS of ₹18.95 and ₹18.85 respectively for Q2 FY27 (vs. ₹16.49 and ₹16.35 in Q2 FY26)

Paid up equity capital: ₹49,961

Reserve & Surplus (Excluding Revaluation Reserve): ₹1,746,670

Fair Value Change Account and Revaluation Reserve: ₹292,178

Borrowings: Not Specified

Cash and Cash Equivalents: Not explicitly stated in results table; Balance Sheet shows Cash and bank balances of ₹52,311

Debt: Not Specified

Consolidated Results:

Not Specified (Document pertains to standalone company results)

Segment-wise Performance [₹ in lakhs]:

Segment Revenue (Net Premium Earned):

  • Fire: ₹19,198 (Q2 FY27)
  • Marine: ₹16,869 (Q2 FY27)
  • Health (Total): ₹302,991 (Q2 FY27)
  • Health Retail: ₹75,311
  • Health Group, Corporate: ₹227,490
  • Health Government Business: ₹190
  • Miscellaneous (Total): ₹31,414 (Q2 FY27)
  • Miscellaneous Retail: ₹3,681
  • Miscellaneous Group, Corporate: ₹27,733
  • Crop Insurance: ₹349
  • Motor: ₹297,492

Segment Underwriting Profit / (Loss):

  • Fire: ₹6,764 profit
  • Marine: ₹(1,044) loss
  • Health: ₹(37,439) loss
  • Health Retail: ₹(7,746) loss
  • Health Group, Corporate: ₹(30,090) loss
  • Health Government Business: ₹396 profit
  • Miscellaneous: ₹(1,789) loss
  • Miscellaneous Retail: ₹1,676 profit
  • Miscellaneous Group, Corporate: ₹1,477 profit
  • Total: ₹3,153 profit (Note: The sub-totals and total for Miscellaneous seem inconsistent in the source data; values are presented as found)
  • Crop Insurance: ₹(3,266) loss
  • Motor: ₹396 profit (Note: This value appears in the source data under Segment Underwriting Profit for Motor)

Segment Operating Profit / (Loss):

  • Fire: ₹12,798 profit
  • Marine: ₹1,020 profit
  • Health: ₹(12,525) loss
  • Health Retail: ₹(1,686) loss
  • Health Group, Corporate: ₹(11,886) loss
  • Health Government Business: ₹47 profit
  • Miscellaneous: ₹9,456 profit
  • Miscellaneous Retail: ₹1,272 profit
  • Miscellaneous Group, Corporate: ₹8,184 profit
  • Crop Insurance: ₹2,314 profit
  • Motor: ₹75,284 profit

Analytical Ratios:

  • Solvency Ratio: 2.75 (as of September 30, 2026)
  • Expenses of Management Ratio: 36.3% (for Q2 FY27)
  • Incurred Claim Ratio: 72.7% (for Q2 FY27)
  • Net Retention Ratio: 80.7% (for Q2 FY27)
  • Combined Ratio: 107.0% (for Q2 FY27)
  • Yield on Investments (Without unrealized gains): 2.47% (for Q2 FY27)
  • Yield on Investments (With unrealised gains): 5.27% (for Q2 FY27)

Corporate Actions:

Dividend declarations: The Board approved an interim dividend of ₹7.00 per equity share (70% of face value of ₹10 each) for the financial year ending March 31, 2027.

Record Date: Friday, October 23, 2026

Payment Date: On or before Thursday, November 12, 2026

Other Significant Information:

Public Shareholding: 48.85% as of September 30, 2026 (244,064,118 shares)

Actuarial Valuation: Liabilities for PDR, IBNR, and IBNER were certified by the company's Appointed Actuary.

Previous Periods Audited By: The financial results for the quarter ended September 30, 2025, and year ended March 31, 2026, were audited by Walker Chandiok & Co LLP jointly with PKF Sridhar & Santhanam LLP.

#ICICI Lombard General Insurance Company Limited