Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Niva Bupa Health Insurance Company Ltd
Quarter-by-quarter operating performance
| Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 969 | 1,026 | 1,316 | 1,124 | 1,321 | 1,258 | 1,671 | 1,371 | 1,574 | 1,611 | 2,139 |
| Expenses + | 1,027 | 1,071 | 1,215 | 1,228 | 1,387 | 1,282 | 1,420 | 1,464 | 1,627 | 1,705 | 1,773 |
| Operating Profit | -58 | -46 | 100 | -103 | -66 | -24 | 251 | -93 | -53 | -94 | 365 |
| OPM % | -6% | -4% | 8% | -9% | -5% | -2% | 15% | -7% | -3% | -6% | 17% |
| Other Income + | 50 | 50 | 57 | 84 | 79 | 37 | -45 | 2 | 18 | 7 | -24 |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | -8 | 5 | 157 | -19 | 13 | 13 | 206 | -91 | -35 | -88 | 341 |
| Tax % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | -1% |
| Net Profit + | -8 | 5 | 157 | -19 | 13 | 13 | 206 | -91 | -35 | -88 | 345 |
| EPS in Rs | 0.07 | 1.13 | -0.50 | -0.19 | -0.47 | 1.87 |
Financials of Niva Bupa Health Insurance Company Ltd
Annual income statement trend
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Sales + | 851 | 1,057 | 1,413 | 1,877 | 2,853 | 4,115 | 5,374 | 6,695 |
| Expenses + | 880 | 1,094 | 1,435 | 2,328 | 3,183 | 4,228 | 5,296 | 6,570 |
| Operating Profit | -29 | -37 | -22 | -451 | -330 | -113 | 78 | 125 |
| OPM % | -3% | -3% | -2% | -24% | -12% | -3% | 1% | 2% |
| Other Income + | 0 | 0 | 0 | 281 | 374 | 224 | 160 | 2 |
| Interest | 3 | 4 | 6 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 16 | 21 | 22 | 27 | 32 | 29 | 25 | 0 |
| Profit before tax | -48 | -62 | -50 | -197 | 13 | 82 | 214 | 127 |
| Tax % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | -3% |
| Net Profit + | -48 | -62 | -50 | -197 | 13 | 82 | 214 | 131 |
| EPS in Rs | 1.17 | 0.71 | ||||||
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
Financials of Niva Bupa Health Insurance Company Ltd
Capital structure and asset base
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 981 | 1,126 | 1,350 | 1,409 | 1,511 | 1,700 | 1,827 | 1,847 |
| Reserves | -719 | -780 | -773 | -903 | -683 | 351 | 1,231 | 1,939 |
| Borrowings + | 0 | 0 | 0 | 250 | 250 | 250 | 250 | 250 |
| Other Liabilities + | 737 | 891 | 1,322 | 1,983 | 2,799 | 3,891 | 6,452 | 7,827 |
| Total Liabilities | 1,000 | 1,237 | 1,899 | 2,738 | 3,877 | 6,192 | 9,760 | 11,864 |
| Fixed Assets + | 30 | 39 | 46 | 49 | 52 | 58 | 66 | 88 |
| CWIP | 2 | 2 | 2 | 1 | 4 | 1 | 9 | 0 |
| Investments | 816 | 1,067 | 1,622 | 2,401 | 3,366 | 5,458 | 8,175 | 9,670 |
| Other Assets + | 152 | 129 | 230 | 287 | 455 | 675 | 1,510 | 2,106 |
| Total Assets | 1,000 | 1,237 | 1,899 | 2,738 | 3,877 | 6,192 | 9,760 | 11,864 |
Financials of Niva Bupa Health Insurance Company Ltd
Operating, investing and financing cash movement
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 257 | 338 | 593 | 813 | 1,654 | 905 | ||
| Cash from Investing Activity + | -374 | -723 | -829 | -1,882 | -2,348 | -961 | ||
| Cash from Financing Activity + | 280 | 374 | 280 | 1,110 | 771 | -5 | ||
| Net Cash Flow | 164 | -12 | 43 | 41 | 78 | -62 | ||
| Free Cash Flow | 229 | 309 | 555 | 780 | 1,613 | 857 | ||
| CFO/OP | -1,180% | -75% | -180% | -720% | 2,121% | 725% |
Financials of Niva Bupa Health Insurance Company Ltd
Working capital efficiency and return ratios
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Debtor Days | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Inventory Days | ||||||||
| Days Payable | ||||||||
| Cash Conversion Cycle | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Working Capital Days | -264 | -270 | -290 | -341 | -313 | -298 | -351 | -322 |
| ROCE % | -19% | -10% | -30% | 1% | 5% | 7% | 3% |