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 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 31/03/2025 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 442,176 203,954 202,516 103,800 108,193 89,460 117,260 26,753 115,136 110,094
Inversiones financieras (neto) / Financial Investments (Net) 143,517 152,430 27,537 29,956 88,723 75,504 8,920 9,755 443,966 290,780
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net) 68,674 38,185 598,876 645,038 132,898 138,961 8,090 7,231 1,016,733 1,055,255
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies 0 0 -81,132 -87,784 0 0 -1,172 -1,325 -96,611 -92,072
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 0 141 151
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net) 4,973 4,336 124,252 134,469 57,409 69,359 6,493 7,837 414,434 384,116
Activo por Reservas Técnicas a Cargo de Reaseguradoras 17,568 18,650 361,683 398,415 348,032 342,934 52,562 53,825 1,068,982 1,104,141
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net) 144,821 212,559 18,019 17,513 68,467 97,585 3,647 237 106,127 110,739
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 21,486 14,382 25,914 13,253 5,935 1,776 13,942 10,522 162,387 94,617
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS 843,215 644,496 1,277,665 1,254,660 809,657 815,579 209,742 114,835 3,231,295 3,057,821
Activos por Reservas Técnicas a cargo de reaseguradores 8 45 161,620 190,761 3,196 2,631 15,730 10,654 237,574 221,690
Inversiones Financieras (neto) / Financial Investments (Net) 14,103,411 14,119,887 1,116,125 1,251,541 5,757,631 5,861,623 18,782 19,071 2,858,821 2,676,560
Inversiones en Inmuebles (neto) / Investments in immovable property (net) 1,518,748 1,498,624 36,807 35,978 517,178 513,243 0 0 182,648 184,231
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net) 29,792 30,079 43,821 45,671 15,252 20,295 2,178 2,333 161,747 161,917
Activos Intangibles (Neto) / Intangible assets (net) 10,881 11,689 29,941 29,860 0 0 0 0 54,838 57,321
Activo por Impuesto a las ganancias / Deferred income tax assets 0 0 18,214 24,465 0 0 7,807 7,807 70,344 71,777
Activo no Corrientes Mantenidos para la Venta (neto) 0 0 0 0 0 0 0 0 0 0
Otros Activos / Other assets 111,870 103,976 33,783 378 45,812 42,218 0 0 0 0
TOTAL ACTIVO / TOTAL ASSETS 16,617,925 16,408,796 2,717,976 2,833,314 7,148,726 7,255,589 254,239 154,700 6,797,267 6,431,317
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable 114,406 212,131 127,093 86,911 87,346 86,212 103,115 10,194 393,334 190,815
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 293,177 300,724 0 0 0 0 0 0 0 0
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants 0 0 110,446 114,585 34,410 44,553 1,584 1,740 103,427 97,925
Cuentas por Pagar a Asegurados / Accounts payable to insured 0 0 33,160 28,553 6,998 4,772 0 0 105,049 149,048
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net) 9,618 6,354 251,689 287,537 229,594 289,105 40,366 45,631 657,385 543,985
Reservas Técnicas por Siniestros / Technical reserves for claims 229,680 182,015 518,147 555,367 1,335,932 1,276,441 53,681 54,990 1,500,476 1,518,061
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES 646,881 701,224 1,040,535 1,072,953 1,694,280 1,701,083 198,746 112,555 2,759,671 2,499,834
Obligaciones Financieras / Financial liabilities 391,387 333,061 91,700 94,100 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 14,049,864 13,932,715 532,103 567,024 4,518,859 4,467,502 22,587 15,256 2,784,952 2,649,609
Otros Pasivos (neto) / Other provisions (net) 0 0 0 0 0 0 192 0 23,845 13,557
Pasivos Diferidos / Deferred profits 16,053 17,113 128,981 119,532 0 0 2,180 1,953 325,382 355,871
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities 0 0 0 0 1,066 1,396 0 0 0 0
TOTAL PASIVO / TOTAL LIABILITIES 15,104,185 14,984,113 1,793,319 1,853,609 6,214,205 6,169,981 223,705 129,764 5,893,850 5,518,871
Capital Social / Capital stock 995,319 995,319 773,000 660,881 752,850 665,915 23,580 23,580 635,800 550,800
Capital Adicional / Additional capital -63,460 -63,460 0 0 36,542 36,542 0 0 0 0
Reservas / Reserves 348,363 348,363 105,404 83,847 110,408 81,251 0 0 164,008 144,346
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 -48,787 -77,952 21,598 40,880 -5,472 22,425 386 216 -8,019 -9,416
Resultados Acumulados / Retained earnings 189,992 -153,885 -1,673 -21,476 -4,755 -12,093 1,140 -1,002 69,057 30,088
Resultado del Ejercicio / Period's results 92,313 376,298 26,328 215,573 44,948 291,568 5,428 2,142 42,571 196,628
TOTAL PATRIMONIO / TOTAL EQUITY 1,513,740 1,424,683 924,657 979,705 934,521 1,085,608 30,534 24,936 903,417 912,446
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY 16,617,925 16,408,796 2,717,976 2,833,314 7,148,726 7,255,589 254,239 154,700 6,797,267 6,431,317
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) 462,259 308,883 298,853 317,766 367,856 375,358 24,903 19,236 878,417 766,745
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 -199,904 -134,907 30,065 21,222 -52,454 -50,735 -7,698 -2,395 -138,882 -85,339
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR 262,355 173,976 328,918 338,988 315,402 324,623 17,205 16,841 739,535 681,406
Primas Cedidas Netas / Ceded premiums (net) -4,900 -4,156 -90,579 -117,610 -79,853 -123,667 -15,720 -12,429 -220,096 -187,925
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums -37 8 -26,037 -13,171 532 1,119 5,335 1,473 21,220 -16,899
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS -4,937 -4,148 -116,616 -130,781 -79,321 -122,548 -10,385 -10,956 -198,876 -204,824
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED 257,418 169,828 212,302 208,207 236,081 202,075 6,820 5,885 540,659 476,582
Siniestros de primas de seguros (netos) / Insurance premium claims (net) -300,612 -252,661 -144,514 -160,204 -233,528 -203,760 -142 -6,413 -234,049 -250,216
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net) 0 0 0 -28 -1,222 -1,215 0 0 0 0
Siniestros de primas cedidas (netos) / Ceded premiums claims 842 2,281 30,618 69,475 59,032 70,494 160 6,600 64,874 82,651
Recuperos y Salvamentos / Recovery and salvage 0 0 251 75 0 0 0 0 7,138 6,896
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET) -299,770 -250,380 -113,645 -90,682 -175,718 -134,481 18 187 -162,037 -160,669
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk 0 0 -1,172 -338 0 0 0 0 370 -1,669
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS -42,352 -80,552 97,485 117,187 60,363 67,594 6,838 6,072 378,992 314,244
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net) -50,274 -38,394 -51,005 -50,103 -40,473 -35,219 -1,834 -1,966 -229,204 -186,604
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) -50,274 -38,394 -51,005 -50,103 -40,473 -35,219 -1,834 -1,966 -229,204 -186,604
Ingresos Técnicos Diversos / Sundry technical income 174 1,257 630 391 0 0 141 0 36,371 31,405
Gastos Técnicos Diversos / Sundry technical expenses -24,873 -23,490 -7,334 -22,387 -11,326 -8,846 0 -254 -92,610 -80,503
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net 0 0 0 0 0 0 0 0 0 0
RESULTADO TÉCNICO / TECHNICAL PROFITS -117,325 -141,179 39,776 45,088 8,564 23,529 5,145 3,852 93,549 78,542
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income 289,756 315,687 44,768 58,596 139,779 139,912 2,977 366 59,349 48,866
Gastos de inversiones y financieros. / Investment expenses and other financial expenses -42,587 -71,298 -6,849 -5,146 -70,207 -55,557 -468 0 -20,712 -5,385
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) 3,150 906 -1,471 -15 -3,182 -571 15 -82 -3,599 -792
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS 250,319 245,295 36,448 53,435 66,390 83,784 2,524 284 35,038 42,689
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others) -40,681 -39,764 -46,877 -46,825 -30,006 -30,195 -2,241 -2,837 -79,247 -67,500
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX 92,313 64,352 29,347 51,698 44,948 77,118 5,428 1,299 49,340 53,731
Impuesto a las Ganancias / Income Tax 0 0 -3,019 -1,231 0 0 0 0 -6,769 -3,861
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 92,313 64,352 26,328 50,467 44,948 77,118 5,428 1,299 42,571 49,870
INDICADORES FINANCIEROS / FINANCIAL RATIOS 31/03/2025 31/03/2025 31/03/2025 31/03/2025 31/03/2025
Liquidez / Liquid Ratio 1.30 1.23 0.48 1.06 1.17
Liquidez Efectiva 0.68 0.19 0.06 0.59 0.04
Siniestralidad Total 0.65 0.48 0.64 0.01 0.27
Apalancamiento 0.91 0.66 0.87 0.88 0.87
Solvencia / Solvency 0.10 0.52 0.15 0.14 0.15
Rentabilidad sobre Activos % / Return on Assets % 0.56 0.97 0.63 2.13 0.63
Rentabilidad de Patrimonio % / Return on Equity % 6.10 2.85 4.81 17.78 4.71
* Estados Financieros expresados en miles de US$