Estados Financieros Comparados Actualizado al 10 de marzo de 2025
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT Seguros/INSURANCE
CIFRAS EXPRESADAS EN MILES DE SOLES
Empresa/Cuenta Interseguro La Positiva La Positiva Vida Liberty Seguros Mapfre Perú Seg y Reaseg
CIIU 6603 6603 6601 6603 66100
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION 31/12/2024 31/12/2023 31/12/2024 31/12/2023 31/12/2024 31/12/2023 31/12/2024 31/12/2023 31/12/2024 31/12/2023
Efectivo y Equivalente de Efectivo / CASH AND DEPOSITS 203,954 265,893 103,800 78,484 89,460 71,880 26,753 23,540 110,094 144,201
Inversiones financieras (neto) / Financial Investments (Net) 152,430 281,857 29,956 46,024 75,504 172,202 9,755 12,509 290,780 235,798
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net) 38,185 37,511 645,038 654,628 138,961 116,650 7,231 13,490 1,055,255 841,638
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies 0 0 -87,784 -84,223 0 0 -1,325 -2,012 -92,072 -76,130
Cuentas por Cobrar por Operaciones Sujetas a Riesgo Crediticio (neto) / Accounts receivable from transactions subject to credit risk 0 0 0 0 0 0 0 0 151 172
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net) 4,336 7,447 134,469 128,183 69,359 47,709 7,837 11,233 384,116 374,490
Activo por Reservas Técnicas a Cargo de Reaseguradoras 18,650 27,282 398,415 403,075 342,934 261,745 53,825 48,075 1,104,141 1,481,260
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net) 212,559 154,572 17,513 15,878 97,585 47,105 237 2,236 110,739 111,247
Cuentas por Cobrar por Productos Financieros Derivados para Negociación / Accounts receivable from financial derivatives for trading purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Cobrar Productos Financieros Derivados con Fines de Cobertura / Accounts receivable from financial derivatives for hedging purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Cobrar por Macro-coberturas / Accounts receivable from macro-hedging 0 0 0 0 0 0 0 0 0 0
Gastos Contrados por Adelantado / Prepaid expenses 14,382 7,243 13,253 23,816 1,776 2,302 10,522 7,240 94,617 119,722
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS 644,496 781,805 1,254,660 1,265,865 815,579 719,593 114,835 116,311 3,057,821 3,232,398
Activos por Reservas Técnicas a cargo de reaseguradores 45 25 190,761 190,224 2,631 639 10,654 14,129 221,690 247,882
Inversiones Financieras (neto) / Financial Investments (Net) 14,119,887 13,141,992 1,251,541 1,051,473 5,859,544 5,276,670 19,071 13,641 2,676,560 2,157,667
Inversiones en Inmuebles (neto) / Investments in immovable property (net) 1,498,624 1,436,855 35,978 36,705 513,243 517,915 0 0 184,231 203,013
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net) 30,079 30,553 45,671 49,173 20,295 16,945 2,333 2,717 161,917 178,149
Activos Intangibles (Neto) / Intangible assets (net) 11,689 14,779 29,860 20,093 0 0 0 0 57,321 63,267
Activo por Impuesto a las ganancias / Deferred income tax assets 0 0 24,465 33,929 0 0 7,807 4,951 71,777 83,843
Activo no Corrientes Mantenidos para la Venta (neto) 0 0 0 0 0 0 0 0 0 0
Otros Activos / Other assets 103,976 72,866 378 270 44,297 37,638 0 0 0 0
TOTAL ACTIVO / TOTAL ASSETS 16,408,796 15,478,875 2,833,314 2,647,732 7,255,589 6,569,400 154,700 151,749 6,431,317 6,166,219
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable 212,131 183,478 86,911 78,609 86,212 77,293 10,194 8,090 190,815 183,472
Cuentas por Pagar por Productos Financieros Derivados para Negociación / Accounts payable due to financial derivatives for trading purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Pagar por Productos Financieros Derivados con Fines de Cobertura / Accounts payable due to financial derivatives for hedging purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Pagar por Macro-Coberturas / Accounts payable due to macro-hedging 0 0 0 0 0 0 0 0 0 0
Obligaciones Financieras / Financial liabilities 300,724 215,560 0 0 0 0 0 0 0 0
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants 0 0 114,585 122,676 44,553 42,605 1,740 2,373 97,925 73,533
Cuentas por Pagar a Asegurados / Accounts payable to insured 0 0 28,553 30,293 4,772 7,224 0 0 149,048 128,394
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net) 6,354 7,260 287,537 336,131 289,105 223,611 45,631 49,133 543,985 495,055
Reservas Técnicas por Siniestros / Technical reserves for claims 182,015 201,816 555,367 578,522 1,276,441 1,107,882 54,990 49,015 1,518,061 1,846,642
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES 701,224 608,114 1,072,953 1,146,231 1,701,083 1,458,615 112,555 108,611 2,499,834 2,727,096
Obligaciones Financieras / Financial liabilities 333,061 241,085 94,100 92,725 0 0 0 0 0 0
Reservas Técnicas por Siniestros / Technical reserves for claims 0 0 0 0 0 0 0 0 0 0
Reservas Técnicas por Primas / Technical reserves for premiums 13,932,715 13,272,561 567,024 559,268 4,467,502 4,213,529 15,256 18,847 2,649,609 2,343,710
Otros Pasivos (neto) / Other provisions (net) 0 0 0 0 0 0 0 0 13,557 10,348
Pasivos Diferidos / Deferred profits 17,113 18,922 119,532 87,442 0 0 1,953 1,898 355,871 282,873
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities 0 0 0 0 1,396 368 0 0 0 0
TOTAL PASIVO / TOTAL LIABILITIES 14,984,113 14,140,682 1,853,609 1,885,666 6,169,981 5,672,512 129,764 129,356 5,518,871 5,364,027
Capital Social / Capital stock 995,319 958,282 660,881 542,027 665,915 576,550 23,580 23,580 550,800 501,950
Capital Adicional / Additional capital -63,460 -63,460 0 0 36,542 36,542 0 0 0 0
Reservas / Reserves 348,363 335,400 83,847 68,833 81,251 55,316 0 0 144,346 129,803
Acciones en Tesorería / Treasury shares 0 0 0 0 0 0 0 0 0 0
Instrumentos Financieros Compuestos 0 0 0 0 0 0 0 0 0 0
Ajustes al patrimonio / Equity adjustments -77,952 -55,967 40,880 17,334 22,425 -8,231 216 -185 -9,416 -17,831
Resultados Acumulados / Retained earnings -153,885 -151,156 -21,476 -16,265 -12,093 -22,641 -1,002 -2,065 30,088 42,979
Resultado del Ejercicio / Period's results 376,298 315,094 215,573 150,137 291,568 259,352 2,142 1,063 196,628 145,291
TOTAL PATRIMONIO / TOTAL EQUITY 1,424,683 1,338,193 979,705 762,066 1,085,608 896,888 24,936 22,393 912,446 802,192
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY 16,408,796 15,478,875 2,833,314 2,647,732 7,255,589 6,569,400 154,700 151,749 6,431,317 6,166,219
ESTADO DE RESULTADOS / INCOME STATEMENT 31/12/2024 31/12/2023 31/12/2024 31/12/2023 31/12/2024 31/12/2023 31/12/2024 31/12/2023 31/12/2024 31/12/2023
Primas de Seguros (Neto) / Insurance premiums (net) 1,352,675 1,144,028 1,378,969 1,390,809 1,496,077 1,260,380 59,791 62,928 2,894,600 2,825,661
Reaseguro Aceptado (Neto) / Accepted reinsurance (net) 0 0 0 0 0 0 0 0 0 0
Ajuste de Reservas Técnicas de Primas de Seg. y Reaseg. Aceptado / Adjustments to technical reserves for accepted insurance and re-insurance premiums -478,202 -386,150 10,533 -60,526 -183,633 -186,223 3,827 1,163 -196,868 -206,396
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR 874,473 757,878 1,389,502 1,330,283 1,312,444 1,074,157 63,618 64,091 2,697,732 2,619,265
Primas Cedidas Netas / Ceded premiums (net) -16,945 -13,549 -501,532 -541,843 -504,445 -244,651 -38,467 -41,666 -789,909 -891,016
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums 21 0 -1,059 19,633 1,920 481 -3,659 -905 -28,165 15,578
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS -16,924 -13,549 -502,591 -522,210 -502,525 -244,170 -42,126 -42,571 -818,074 -875,438
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED 857,549 744,329 886,911 808,073 809,919 829,987 21,492 21,520 1,879,658 1,743,827
Siniestros de primas de seguros (netos) / Insurance premium claims (net) -1,008,893 -975,828 -612,011 -771,564 -841,675 -774,819 -20,070 -20,447 -925,071 -1,496,404
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net) 0 0 0 0 -239 -5,380 0 0 0 0
Siniestros de primas cedidas (netos) / Ceded premiums claims 2,919 9,083 203,585 400,369 307,117 157,342 19,862 20,450 298,255 802,144
Recuperos y Salvamentos / Recovery and salvage 0 0 427 997 0 0 0 0 27,805 30,403
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET) -1,005,974 -966,745 -407,999 -370,198 -534,797 -622,857 -208 3 -599,011 -663,857
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk 0 0 -1,701 -3,406 0 0 0 0 -4,206 -1,048
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS -148,425 -222,416 477,211 434,469 275,122 207,130 21,284 21,523 1,276,441 1,078,922
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net) -172,999 -182,865 -211,915 -215,621 -178,203 -167,031 -5,245 -6,939 -707,728 -629,968
Comisiones sobre Reaseguro Aceptado (netas) / Commissions on accepted reinsurance (net) 0 0 0 0 0 0 0 0 0 0
Comisiones de Primas Cedidas (netas) / Commissions of ceded premiums (net) 0 0 0 0 0 0 0 0 0 0
COMISIONES (NETAS) / FEES (NET) -172,999 -182,865 -211,915 -215,621 -178,203 -167,031 -5,245 -6,939 -707,728 -629,968
Ingresos Técnicos Diversos / Sundry technical income 4,162 6,538 18,380 2,726 0 1,061 0 0 122,191 116,364
Gastos Técnicos Diversos / Sundry technical expenses -93,954 -83,326 -57,308 -30,665 -45,994 -32,498 -1,098 -114 -349,616 -282,442
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net 0 0 0 0 0 0 0 0 0 0
RESULTADO TÉCNICO / TECHNICAL PROFITS -411,216 -482,069 226,368 190,909 50,925 8,662 14,941 14,470 341,288 282,876
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income 1,070,983 1,022,375 218,281 192,582 500,393 457,416 3,112 721 239,077 176,235
Gastos de inversiones y financieros. / Investment expenses and other financial expenses -126,319 -74,609 -25,651 -20,096 -145,790 -80,697 -937 0 -32,057 -24,777
Provisiones para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale 0 0 0 0 0 0 0 0 0 0
Diferencia de Cambio (neto) / Exchange rate difference (net) -446 -855 309 450 2,504 4,464 -558 -101 -1,695 -1,157
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS 944,218 946,911 192,939 172,936 357,107 381,183 1,617 620 205,325 150,301
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others) -156,704 -149,748 -185,732 -209,195 -116,464 -130,493 -12,578 -13,028 -335,404 -285,477
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX 376,298 315,094 233,575 154,650 291,568 259,352 3,980 2,062 211,209 147,700
Impuesto a las Ganancias / Income Tax 0 0 -18,002 -4,512 0 0 -1,838 -999 -14,581 -2,409
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 376,298 315,094 215,573 150,138 291,568 259,352 2,142 1,063 196,628 145,291
INDICADORES FINANCIEROS / FINANCIAL RATIOS 31/12/2024 31/12/2024 31/12/2024 31/12/2024 31/12/2024
Liquidez / Liquid Ratio 0.92 1.17 0.48 1.02 1.22
Liquidez Efectiva 0.29 0.10 0.05 0.24 0.04
Siniestralidad Total 0.75 0.44 0.56 0.34 0.32
Apalancamiento 0.91 0.65 0.85 0.84 0.86
Solvencia / Solvency 0.10 0.53 0.18 0.19 0.17
Rentabilidad sobre Activos % / Return on Assets % 2.29 7.61 4.02 1.38 3.06
Rentabilidad de Patrimonio % / Return on Equity % 26.41 22.00 26.86 8.59 21.55
* Estados Financieros expresados en miles de US$