| 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
|
Secrex
|
Vivir Seguros
|
|
|
|
|
CIIU
|
66036
|
66010
|
|
|
|
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
|
|
|
|
|
|
|
Efectivo y Equivalente de Efectivo / CASH AND DEPOSITS
|
12,035
|
17,582
|
50,927
|
40,344
|
|
|
|
|
|
|
|
Inversiones financieras (neto) / Financial Investments (Net)
|
86,554
|
60,449
|
63,216
|
55,961
|
|
|
|
|
|
|
|
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net)
|
35,637
|
28,193
|
47,926
|
1,091
|
|
|
|
|
|
|
|
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Cobrar por Operaciones Sujetas a Riesgo Crediticio (neto) / Accounts receivable from transactions subject to credit risk
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net)
|
17,836
|
29,530
|
3,657
|
6,259
|
|
|
|
|
|
|
|
Activo por Reservas Técnicas a Cargo de Reaseguradoras
|
35,242
|
30,157
|
7,347
|
11,243
|
|
|
|
|
|
|
|
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net)
|
31,740
|
43,569
|
980
|
1,139
|
|
|
|
|
|
|
|
Cuentas por Cobrar por Productos Financieros Derivados para Negociación / Accounts receivable from financial derivatives for trading purposes
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Cobrar Productos Financieros Derivados con Fines de Cobertura / Accounts receivable from financial derivatives for hedging purposes
|
0
|
0
|
1,446
|
710
|
|
|
|
|
|
|
|
Cuentas por Cobrar por Macro-coberturas / Accounts receivable from macro-hedging
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Gastos Contrados por Adelantado / Prepaid expenses
|
532
|
421
|
8
|
1
|
|
|
|
|
|
|
|
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS
|
219,576
|
209,901
|
175,507
|
116,748
|
|
|
|
|
|
|
|
Activos por Reservas Técnicas a cargo de reaseguradores
|
22,385
|
19,109
|
0
|
0
|
|
|
|
|
|
|
|
Inversiones Financieras (neto) / Financial Investments (Net)
|
5,481
|
5,820
|
945,694
|
599,134
|
|
|
|
|
|
|
|
Inversiones en Inmuebles (neto) / Investments in immovable property (net)
|
0
|
0
|
25,366
|
25,591
|
|
|
|
|
|
|
|
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net)
|
875
|
569
|
1,807
|
1,068
|
|
|
|
|
|
|
|
Activos Intangibles (Neto) / Intangible assets (net)
|
0
|
0
|
2,015
|
2,309
|
|
|
|
|
|
|
|
Activo por Impuesto a las ganancias / Deferred income tax assets
|
12,865
|
10,480
|
0
|
0
|
|
|
|
|
|
|
|
Activo no Corrientes Mantenidos para la Venta (neto)
|
2,798
|
2,798
|
0
|
0
|
|
|
|
|
|
|
|
Otros Activos / Other assets
|
1,438
|
1,560
|
3,383
|
4,270
|
|
|
|
|
|
|
|
TOTAL ACTIVO / TOTAL ASSETS
|
265,418
|
250,237
|
1,153,772
|
749,120
|
|
|
|
|
|
|
|
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable
|
24,854
|
31,125
|
5,265
|
8,568
|
|
|
|
|
|
|
|
Cuentas por Pagar por Productos Financieros Derivados para Negociación / Accounts payable due to financial derivatives for trading purposes
|
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
|
|
|
|
|
|
|
|
Cuentas por Pagar por Macro-Coberturas / Accounts payable due to macro-hedging
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Obligaciones Financieras / Financial liabilities
|
634
|
2,589
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Pagar a Asegurados / Accounts payable to insured
|
1,090
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net)
|
51,208
|
57,537
|
10,488
|
16,703
|
|
|
|
|
|
|
|
Reservas Técnicas por Siniestros / Technical reserves for claims
|
45,705
|
38,609
|
129,114
|
27,740
|
|
|
|
|
|
|
|
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES
|
123,491
|
129,860
|
144,867
|
53,011
|
|
|
|
|
|
|
|
Obligaciones Financieras / Financial liabilities
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Reservas Técnicas por Siniestros / Technical reserves for claims
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Reservas Técnicas por Primas / Technical reserves for premiums
|
39,249
|
32,327
|
825,875
|
636,453
|
|
|
|
|
|
|
|
Otros Pasivos (neto) / Other provisions (net)
|
118
|
168
|
2,467
|
2,024
|
|
|
|
|
|
|
|
Pasivos Diferidos / Deferred profits
|
473
|
394
|
1,091
|
1,266
|
|
|
|
|
|
|
|
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
TOTAL PASIVO / TOTAL LIABILITIES
|
163,331
|
162,749
|
974,300
|
692,754
|
|
|
|
|
|
|
|
Capital Social / Capital stock
|
32,744
|
29,744
|
163,822
|
139,505
|
|
|
|
|
|
|
|
Capital Adicional / Additional capital
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Reservas / Reserves
|
11,461
|
10,411
|
1,291
|
1,291
|
|
|
|
|
|
|
|
Acciones en Tesorería / Treasury shares
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Instrumentos Financieros Compuestos
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Ajustes al patrimonio / Equity adjustments
|
-20
|
-288
|
3,856
|
652
|
|
|
|
|
|
|
|
Resultados Acumulados / Retained earnings
|
9,379
|
2,031
|
-85,124
|
-69,807
|
|
|
|
|
|
|
|
Resultado del Ejercicio / Period's results
|
48,523
|
45,590
|
95,627
|
-15,275
|
|
|
|
|
|
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
102,087
|
87,488
|
179,472
|
56,366
|
|
|
|
|
|
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
265,418
|
250,237
|
1,153,772
|
749,120
|
|
|
|
|
|
|
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
|
|
|
|
|
|
|
Primas de Seguros (Neto) / Insurance premiums (net)
|
170,734
|
142,216
|
483,407
|
124,469
|
|
|
|
|
|
|
|
Reaseguro Aceptado (Neto) / Accepted reinsurance (net)
|
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
|
-6,889
|
-9,551
|
-187,936
|
-127,369
|
|
|
|
|
|
|
|
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR
|
163,845
|
132,665
|
295,471
|
-2,900
|
|
|
|
|
|
|
|
Primas Cedidas Netas / Ceded premiums (net)
|
-89,950
|
-73,390
|
-599
|
-246
|
|
|
|
|
|
|
|
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums
|
3,268
|
7,030
|
0
|
0
|
|
|
|
|
|
|
|
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS
|
-86,682
|
-66,360
|
-599
|
-246
|
|
|
|
|
|
|
|
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED
|
77,163
|
66,305
|
294,872
|
-3,146
|
|
|
|
|
|
|
|
Siniestros de primas de seguros (netos) / Insurance premium claims (net)
|
-44,450
|
-61,577
|
-202,573
|
-23,876
|
|
|
|
|
|
|
|
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net)
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Siniestros de primas cedidas (netos) / Ceded premiums claims
|
33,153
|
49,208
|
-1,021
|
948
|
|
|
|
|
|
|
|
Recuperos y Salvamentos / Recovery and salvage
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET)
|
-11,297
|
-12,369
|
-203,594
|
-22,928
|
|
|
|
|
|
|
|
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk
|
0
|
0
|
-3,443
|
-4
|
|
|
|
|
|
|
|
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS
|
65,866
|
53,936
|
87,835
|
-26,078
|
|
|
|
|
|
|
|
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net)
|
-11,992
|
-9,655
|
-5,705
|
-4,502
|
|
|
|
|
|
|
|
Comisiones sobre Reaseguro Aceptado (netas) / Commissions on accepted reinsurance (net)
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Comisiones de Primas Cedidas (netas) / Commissions of ceded premiums (net)
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
COMISIONES (NETAS) / FEES (NET)
|
-11,992
|
-9,655
|
-5,705
|
-4,502
|
|
|
|
|
|
|
|
Ingresos Técnicos Diversos / Sundry technical income
|
17,223
|
10,731
|
1,272
|
0
|
|
|
|
|
|
|
|
Gastos Técnicos Diversos / Sundry technical expenses
|
-29,675
|
-24,983
|
-9,099
|
-5,261
|
|
|
|
|
|
|
|
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net
|
7,133
|
6,982
|
0
|
0
|
|
|
|
|
|
|
|
RESULTADO TÉCNICO / TECHNICAL PROFITS
|
48,555
|
37,011
|
74,303
|
-35,841
|
|
|
|
|
|
|
|
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income
|
53,488
|
56,409
|
61,680
|
45,540
|
|
|
|
|
|
|
|
Gastos de inversiones y financieros. / Investment expenses and other financial expenses
|
-241
|
-62
|
-2,365
|
-1,091
|
|
|
|
|
|
|
|
Provisiones para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Diferencia de Cambio (neto) / Exchange rate difference (net)
|
371
|
-383
|
629
|
-214
|
|
|
|
|
|
|
|
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS
|
53,618
|
55,964
|
59,944
|
44,235
|
|
|
|
|
|
|
|
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others)
|
-28,919
|
-24,765
|
-31,523
|
-23,669
|
|
|
|
|
|
|
|
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX
|
73,254
|
68,210
|
102,724
|
-15,275
|
|
|
|
|
|
|
|
Impuesto a las Ganancias / Income Tax
|
-24,731
|
-22,620
|
-7,097
|
0
|
|
|
|
|
|
|
|
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS)
|
48,523
|
45,590
|
95,627
|
-15,275
|
|
|
|
|
|
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2024
|
31/12/2024
|
|
|
|
|
Liquidez / Liquid Ratio
|
1.78
|
|
1.21
|
|
|
|
|
|
Liquidez Efectiva
|
0.10
|
|
0.35
|
|
|
|
|
|
Siniestralidad Total
|
0.26
|
|
0.42
|
|
|
|
|
|
Apalancamiento
|
0.62
|
|
0.84
|
|
|
|
|
|
Solvencia / Solvency
|
0.63
|
|
0.18
|
|
|
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
18.28
|
|
8.29
|
|
|
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
47.53
|
|
53.28
|
|
|
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|