Financial Performance Highlights

Global Performance (FY 2025-26):

  • Gross Written Premium (GWP): ₹47,174 crore (8.15% growth from ₹43,618 crore in FY25)
  • Profit After Tax (PAT): ₹1,384 crore (40% growth from ₹988 crore in FY25)
  • Q4 FY26 PAT: ₹558 crore (61% growth)
  • Net Premium: ₹39,331 crore (8.30% growth)
  • Solvency Ratio: 1.84x (above statutory requirement of 1.50x)

Domestic Performance:

  • Gross Direct Premium: ₹42,831 crore (10.89% growth)
  • Market Share: 12.74% (increased from 12.56%)
  • Net Premium: ₹36,334 crore (9.47% growth)
  • Combined Ratio: 122.42% (deteriorated from 116.71% in FY25)
  • Basic EPS: ₹8.40 (FY25: ₹6.00)

Audit Qualifications and Key Matters

Qualified Opinion by Auditors:

  • Unreconciled reinsurance balances of ₹50,369 million (Gross receivable: ₹96,578 million; Payable: ₹46,209 million)
  • Balances relating to inter-office accounts and unadjusted banking transactions subject to confirmation
  • Material weaknesses in internal financial controls requiring strengthening
  • Non-provisioning for tax demands of ₹8,309.0 Crore under dispute
  • Pending compliance with Section 128 of Companies Act regarding foreign branch accounting records

Corporate Actions and Dividend

  • Board proposed final dividend of ₹1.50 per share (30% of paid-up capital)
  • 107th AGM scheduled for July 27, 2026 to be held virtually
  • Record Date: July 10, 2026 for dividend entitlement
  • E-voting Period: July 24, 2026 (9:00 AM) to July 26, 2026 (5:00 PM)

Operational and Strategic Initiatives

Employee Cost Impact:

  • Absorbed ₹3,525 crore for employee wage and family pension revisions
  • Q4 FY26 alone absorbed ₹597 crore for family pension hike from 15% to 30%

Credit Ratings:

  • AM Best: Financial Strength Rating B++ (Revised outlook to Positive from Stable)
  • CRISIL: AAA/Stable (maintained since 2014)

Strategic Focus:

  • GO Retail strategy emphasizing retail and MSME segments
  • Digital transformation across customer journey
  • Expansion into rural areas and Tier-II/III towns
  • Participation in Bharat Maritime Insurance (BMI) Pool with ₹12,980 crore sovereign guarantee

Regulatory and Compliance Matters

SEBI Non-compliance:

  • Penalties imposed by BSE and NSE for non-compliance with Regulation 17(1)
  • Composition issues: Chairman is Executive Director and insufficient Independent Directors
  • Board strength below minimum 6 directors requirement

IRDAI Compliance:

  • Certificate of Registration renewed w.e.f. April 1, 2026
  • Solvency margin maintained at 1.84x against 1.50x requirement

ESG and Human Resources

Workforce Composition:

  • Total Employees: 10,405 (100% permanent)
  • Male: 7,091 (68.15%), Female: 3,314 (31.85%)
  • 99.44% of employees received performance reviews
  • Female wages as % of total wages: 32.91%

CSR Initiatives:

  • Total CSR Obligation: ₹1,040.49 lakhs (2% of average net profit)
  • Key projects: Solar Energy for tribal schools, healthcare equipment, women skill development programs
  • Unspent Amount: ₹391.70 lakhs transferred to Armed Forces Flag Day Fund

Subsidiary Performance and Investments

Subsidiaries:

  • The New India Assurance (Trinidad & Tobago) Ltd: PAT TTD 2.65 million (₹3.53 crore)
  • Prestige Assurance Plc, Nigeria: PAT Naira 1.30 million (₹0.08 lakh)
  • The New India Assurance (Sierra Leone) Ltd: Business operations closed

Investment Portfolio:

  • Total Investments: ₹77,053.90 Crore
  • Non-Performing Investments: ₹150.29 Crore
  • Investment Income Ratio: 12.35%

Future Outlook

  • Continued emphasis on "GO Retail" strategy and digital transformation
  • Implementation of Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025
  • FDI limit increased from 74% to 100%
  • Transition to Ind-AS accounting standards effective FY 2026-27