Estados Financieros Comparados |
Actualizado al 16 de mayo de 2025 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Seguros/INSURANCE
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Avla Perú
|
BNP Paribas Cardif
|
Chubb Seguros
|
Crecer Seguros
|
Insur Cia. de Seg.
|
CIIU
|
6512
|
66036
|
6603
|
66010
|
6603
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
Efectivo y Equivalente de Efectivo / CASH AND DEPOSITS
|
33,350
|
24,520
|
179,344
|
173,366
|
147,468
|
115,923
|
208,034
|
161,888
|
139,890
|
38,972
|
Inversiones financieras (neto) / Financial Investments (Net)
|
38,753
|
24,783
|
79,079
|
89,962
|
120,935
|
119,550
|
115,684
|
15,300
|
378,456
|
72,934
|
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net)
|
34,609
|
45,345
|
63,818
|
75,036
|
85,270
|
95,656
|
23,826
|
20,126
|
27,411
|
33,373
|
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies
|
0
|
0
|
0
|
0
|
-7,704
|
-8,762
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar por Operaciones Sujetas a Riesgo Crediticio (neto) / Accounts receivable from transactions subject to credit risk
|
69
|
71
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net)
|
46,297
|
42,402
|
5,966
|
3,290
|
85,171
|
76,763
|
9,754
|
13,433
|
11,698
|
10,715
|
Activo por Reservas Técnicas a Cargo de Reaseguradoras
|
13,129
|
11,784
|
3,009
|
3,437
|
83,184
|
99,500
|
16,225
|
14,672
|
2,777
|
2,594
|
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net)
|
17,942
|
32,761
|
579
|
445
|
393
|
539
|
715
|
1,595
|
11,228
|
13,820
|
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
|
22,050
|
21,336
|
3,430
|
6,713
|
7,720
|
10,006
|
502
|
520
|
8,268
|
10,979
|
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS
|
206,199
|
203,002
|
335,225
|
352,249
|
522,437
|
509,175
|
374,740
|
227,534
|
579,728
|
183,387
|
Activos por Reservas Técnicas a cargo de reaseguradores
|
37,529
|
31,475
|
173
|
167
|
59,988
|
58,049
|
3,764
|
3,353
|
11,166
|
12,040
|
Inversiones Financieras (neto) / Financial Investments (Net)
|
8,485
|
4,750
|
489,131
|
471,817
|
74,829
|
80,804
|
270,288
|
240,980
|
28,669
|
25,623
|
Inversiones en Inmuebles (neto) / Investments in immovable property (net)
|
435
|
1,129
|
0
|
0
|
0
|
0
|
24,685
|
24,840
|
0
|
0
|
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net)
|
679
|
692
|
2,521
|
2,685
|
4,853
|
4,816
|
1,640
|
1,621
|
1,807
|
1,863
|
Activos Intangibles (Neto) / Intangible assets (net)
|
9,357
|
9,000
|
34,918
|
35,333
|
1,435
|
1,603
|
5,475
|
5,872
|
119
|
129
|
Activo por Impuesto a las ganancias / Deferred income tax assets
|
8,102
|
6,918
|
0
|
0
|
0
|
0
|
16,549
|
15,968
|
4,545
|
4,576
|
Activo no Corrientes Mantenidos para la Venta (neto)
|
52,343
|
54,058
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos / Other assets
|
5,617
|
5,418
|
14,500
|
1,986
|
0
|
0
|
0
|
0
|
962
|
75
|
TOTAL ACTIVO / TOTAL ASSETS
|
328,746
|
316,442
|
876,468
|
864,237
|
663,542
|
654,447
|
697,141
|
520,168
|
626,996
|
227,693
|
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable
|
5,509
|
6,946
|
155,398
|
71,243
|
39,206
|
27,654
|
237,811
|
74,812
|
409,943
|
8,148
|
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
|
0
|
16,013
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants
|
4,811
|
5,036
|
23,555
|
17,447
|
26,136
|
27,171
|
27,133
|
25,428
|
1,840
|
1,806
|
Cuentas por Pagar a Asegurados / Accounts payable to insured
|
7,322
|
5,081
|
10,138
|
15,306
|
2,943
|
1,352
|
0
|
0
|
11,364
|
18,516
|
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net)
|
73,013
|
73,977
|
20,269
|
4,077
|
150,590
|
139,623
|
16,338
|
28,047
|
23,243
|
25,777
|
Reservas Técnicas por Siniestros / Technical reserves for claims
|
17,331
|
16,168
|
137,070
|
149,512
|
110,739
|
129,714
|
50,129
|
48,330
|
3,837
|
3,530
|
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES
|
107,986
|
123,221
|
346,430
|
257,585
|
329,614
|
325,514
|
331,411
|
176,617
|
450,227
|
57,777
|
Obligaciones Financieras / Financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
10,000
|
10,231
|
0
|
0
|
Reservas Técnicas por Siniestros / Technical reserves for claims
|
3,892
|
3,994
|
716
|
0
|
9,537
|
9,786
|
0
|
0
|
0
|
0
|
Reservas Técnicas por Primas / Technical reserves for premiums
|
63,036
|
50,589
|
205,037
|
203,509
|
124,434
|
126,827
|
261,962
|
241,518
|
18,826
|
20,286
|
Otros Pasivos (neto) / Other provisions (net)
|
37,767
|
39,225
|
5,209
|
6,207
|
0
|
0
|
1,149
|
3,117
|
2,032
|
1,199
|
Pasivos Diferidos / Deferred profits
|
8,567
|
10,721
|
13,380
|
11,849
|
40,325
|
44,024
|
988
|
990
|
456
|
365
|
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities
|
1,112
|
3,914
|
5,041
|
3,834
|
226
|
116
|
0
|
0
|
0
|
0
|
TOTAL PASIVO / TOTAL LIABILITIES
|
222,360
|
231,664
|
575,813
|
482,984
|
504,136
|
506,267
|
605,510
|
432,473
|
471,541
|
79,627
|
Capital Social / Capital stock
|
94,825
|
83,590
|
248,772
|
248,772
|
76,568
|
76,568
|
85,221
|
72,660
|
36,812
|
36,812
|
Capital Adicional / Additional capital
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Reservas / Reserves
|
1,136
|
15,123
|
12,476
|
43,961
|
22,749
|
19,064
|
2,959
|
1,563
|
110,744
|
73,696
|
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
|
59
|
52
|
19,522
|
16,724
|
733
|
198
|
-476
|
-487
|
631
|
510
|
Resultados Acumulados / Retained earnings
|
0
|
-17,394
|
568
|
0
|
48,666
|
15,508
|
-249
|
-1,164
|
0
|
0
|
Resultado del Ejercicio / Period's results
|
10,366
|
3,407
|
19,317
|
71,796
|
10,690
|
36,842
|
4,176
|
15,123
|
7,268
|
37,048
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
106,386
|
84,778
|
300,655
|
381,253
|
159,406
|
148,180
|
91,631
|
87,695
|
155,455
|
148,066
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
328,746
|
316,442
|
876,468
|
864,237
|
663,542
|
654,447
|
697,141
|
520,168
|
626,996
|
227,693
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
Primas de Seguros (Neto) / Insurance premiums (net)
|
58,322
|
40,424
|
132,850
|
160,081
|
54,069
|
47,519
|
75,097
|
81,301
|
25,437
|
28,953
|
Reaseguro Aceptado (Neto) / Accepted reinsurance (net)
|
0
|
0
|
0
|
0
|
33,637
|
24,655
|
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
|
-13,199
|
-6,616
|
-1,533
|
8,836
|
-144
|
5,709
|
-19,795
|
-19,374
|
1,321
|
-422
|
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR
|
45,123
|
33,808
|
131,317
|
168,917
|
87,562
|
77,883
|
55,302
|
61,927
|
26,758
|
28,531
|
Primas Cedidas Netas / Ceded premiums (net)
|
-33,697
|
-21,834
|
-8,262
|
-6,937
|
-42,486
|
-36,547
|
-5,796
|
-6,193
|
-13,887
|
-13,915
|
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums
|
6,579
|
4,568
|
7
|
-1
|
3,271
|
-168
|
418
|
-651
|
-790
|
167
|
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS
|
-27,118
|
-17,266
|
-8,255
|
-6,938
|
-39,215
|
-36,715
|
-5,378
|
-6,844
|
-14,677
|
-13,748
|
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED
|
18,005
|
16,542
|
123,062
|
161,979
|
48,347
|
41,168
|
49,924
|
55,083
|
12,081
|
14,783
|
Siniestros de primas de seguros (netos) / Insurance premium claims (net)
|
-13,570
|
-48,158
|
-12,042
|
-21,030
|
0
|
-14,115
|
-11,589
|
-9,035
|
-18,803
|
-19,685
|
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net)
|
0
|
0
|
0
|
0
|
-1,268
|
-5,069
|
0
|
0
|
0
|
0
|
Siniestros de primas cedidas (netos) / Ceded premiums claims
|
9,231
|
32,163
|
795
|
1,359
|
-2,287
|
11,419
|
4,948
|
4,412
|
14,093
|
15,880
|
Recuperos y Salvamentos / Recovery and salvage
|
2,176
|
1,892
|
0
|
0
|
60
|
107
|
171
|
148
|
1,885
|
173
|
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET)
|
-2,163
|
-14,103
|
-11,247
|
-19,671
|
-3,495
|
-7,658
|
-6,470
|
-4,475
|
-2,825
|
-3,632
|
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk
|
-5
|
-13
|
2,441
|
-7,750
|
285
|
28
|
-95
|
18
|
-51
|
-101
|
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS
|
15,837
|
2,426
|
114,256
|
134,558
|
45,137
|
33,538
|
43,359
|
50,626
|
9,205
|
11,050
|
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net)
|
-4,875
|
-3,393
|
-76,871
|
-100,862
|
-14,816
|
-10,140
|
-31,472
|
-35,258
|
-1,869
|
-1,561
|
Comisiones sobre Reaseguro Aceptado (netas) / Commissions on accepted reinsurance (net)
|
0
|
0
|
0
|
0
|
245
|
-874
|
0
|
0
|
0
|
0
|
Comisiones de Primas Cedidas (netas) / Commissions of ceded premiums (net)
|
106
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
COMISIONES (NETAS) / FEES (NET)
|
-4,769
|
-3,393
|
-76,871
|
-100,862
|
-14,571
|
-11,014
|
-31,472
|
-35,258
|
-1,869
|
-1,561
|
Ingresos Técnicos Diversos / Sundry technical income
|
681
|
233
|
188
|
188
|
133
|
109
|
0
|
0
|
6,417
|
2,571
|
Gastos Técnicos Diversos / Sundry technical expenses
|
-1,275
|
-29
|
-6,764
|
-3,246
|
-3,912
|
-4,688
|
-2,227
|
-3,965
|
-3,686
|
-3,575
|
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net
|
0
|
2,395
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
RESULTADO TÉCNICO / TECHNICAL PROFITS
|
10,474
|
1,632
|
30,809
|
30,638
|
26,787
|
17,945
|
9,660
|
11,403
|
10,067
|
8,485
|
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income
|
20,273
|
8,707
|
10,744
|
12,908
|
3,544
|
3,503
|
8,056
|
7,587
|
6,379
|
8,074
|
Gastos de inversiones y financieros. / Investment expenses and other financial expenses
|
-4,989
|
-1,221
|
-1,723
|
-938
|
-467
|
-437
|
-802
|
-818
|
0
|
-27
|
Provisiones para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale
|
31
|
49
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Diferencia de Cambio (neto) / Exchange rate difference (net)
|
0
|
4
|
74
|
-97
|
-4,622
|
-21
|
-45
|
-121
|
-918
|
89
|
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS
|
15,315
|
7,539
|
9,095
|
11,873
|
-1,545
|
3,045
|
7,209
|
6,648
|
5,461
|
8,136
|
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others)
|
-16,239
|
-14,339
|
-16,102
|
-18,917
|
-11,541
|
-8,674
|
-11,771
|
-10,796
|
-5,219
|
-5,014
|
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX
|
9,550
|
-5,168
|
23,802
|
23,594
|
13,701
|
12,316
|
5,098
|
7,255
|
10,309
|
11,607
|
Impuesto a las Ganancias / Income Tax
|
816
|
3,647
|
-4,485
|
-5,792
|
-3,011
|
-5,485
|
-922
|
-1,494
|
-3,041
|
-3,424
|
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS)
|
10,366
|
-1,521
|
19,317
|
17,802
|
10,690
|
6,831
|
4,176
|
5,761
|
7,268
|
8,183
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
Liquidez / Liquid Ratio
|
1.91
|
|
0.97
|
|
1.58
|
|
1.13
|
|
1.29
|
|
Liquidez Efectiva
|
0.31
|
|
0.52
|
|
0.45
|
|
0.63
|
|
0.31
|
|
Siniestralidad Total
|
0.23
|
|
0.09
|
|
0.01
|
|
0.15
|
|
0.74
|
|
Apalancamiento
|
0.68
|
|
0.66
|
|
0.76
|
|
0.87
|
|
0.75
|
|
Solvencia / Solvency
|
0.48
|
|
0.52
|
|
0.32
|
|
0.15
|
|
0.33
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
3.15
|
|
2.20
|
|
1.61
|
|
0.60
|
|
1.16
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
9.74
|
|
6.42
|
|
6.71
|
|
4.56
|
|
4.68
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|