Estados Financieros Comparados Actualizado al 17 de marzo de 2026
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT Seguros/INSURANCE
CIFRAS EXPRESADAS EN MILES DE SOLES
Empresa/Cuenta Liberty Seguros Mapfre Perú Seg y Reaseg Pacífico Seg. y Reaseg. Protecta Cía Seg y Reaseg Qualitas Cía. de Seg.
CIIU 6603 66100 6601 6601 66036
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024
Efectivo y Equivalente de Efectivo / CASH AND DEPOSITS 99,139 26,753 217,915 110,094 381,299 212,188 15,350 28,823 11,169 25,529
Inversiones financieras (neto) / Financial Investments (Net) 24,020 9,755 540,105 290,780 1,887,053 1,407,016 788,130 472,040 39,537 21,904
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net) 5,845 7,231 910,714 1,055,255 1,067,593 1,263,528 9,868 11,276 101,083 75,164
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies -1,121 -1,325 -73,561 -92,072 -125,639 -147,638 0 0 0 0
Cuentas por Cobrar por Operaciones Sujetas a Riesgo Crediticio (neto) / Accounts receivable from transactions subject to credit risk 0 0 113 151 0 0 0 0 0 0
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net) 3,745 7,837 348,853 384,116 137,606 145,596 2,358 2,203 27 29
Activo por Reservas Técnicas a Cargo de Reaseguradoras 35,206 53,825 562,027 1,104,141 688,930 901,750 15,047 13,211 327 197
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net) 248 237 108,298 110,739 55,557 67,588 6,530 7,922 1,326 1,629
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 6,291 10,522 88,647 94,617 200,754 202,101 4,305 8,470 786 431
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS 173,373 114,835 2,703,111 3,057,821 4,293,153 4,052,129 841,588 543,945 154,255 124,883
Activos por Reservas Técnicas a cargo de reaseguradores 8,633 10,654 184,467 221,690 300,228 312,911 13,105 11,737 0 0
Inversiones Financieras (neto) / Financial Investments (Net) 39,239 19,071 3,331,230 2,676,560 14,154,672 14,244,472 2,862,872 2,596,386 33,301 30,856
Inversiones en Inmuebles (neto) / Investments in immovable property (net) 0 0 184,136 184,231 827,666 651,254 1,221,306 1,149,104 0 0
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net) 1,667 2,333 158,475 161,917 116,396 80,824 23,319 18,417 29,385 5,019
Activos Intangibles (Neto) / Intangible assets (net) 0 0 45,215 57,321 270,534 239,886 19,178 21,398 1,503 871
Activo por Impuesto a las ganancias / Deferred income tax assets 2,904 7,807 48,786 71,777 0 0 0 0 15,167 11,383
Activo no Corrientes Mantenidos para la Venta (neto) 0 0 0 0 0 0 0 0 0 0
Otros Activos / Other assets 0 0 0 0 15,201 17,295 89,884 79,507 9,935 7,185
TOTAL ACTIVO / TOTAL ASSETS 225,816 154,700 6,655,420 6,431,317 19,977,850 19,598,771 5,071,252 4,420,494 243,546 180,197
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable 108,234 10,194 371,483 190,815 379,690 404,698 33,066 38,659 2,091 2,694
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 0 0 0 0 29 95,846 107,274 0 0
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants 667 1,740 85,401 97,925 304,121 256,168 10,004 9,436 17,141 14,245
Cuentas por Pagar a Asegurados / Accounts payable to insured 4,357 0 93,648 149,048 198,664 144,888 3,657 11,499 613 305
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net) 27,110 45,631 511,689 543,985 358,196 446,027 7,048 5,999 172 179
Reservas Técnicas por Siniestros / Technical reserves for claims 36,134 54,990 1,258,829 1,518,061 2,435,377 2,850,911 44,926 42,419 31,576 24,921
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES 176,502 112,555 2,321,050 2,499,834 3,676,048 4,102,721 194,547 215,286 51,593 42,344
Obligaciones Financieras / Financial liabilities 0 0 0 0 521,265 414,040 86,125 96,587 0 0
Reservas Técnicas por Siniestros / Technical reserves for claims 0 0 0 0 33,630 37,640 0 0 0 0
Reservas Técnicas por Primas / Technical reserves for premiums 12,406 15,256 2,979,234 2,649,609 12,358,837 11,647,420 4,356,133 3,775,581 71,596 58,926
Otros Pasivos (neto) / Other provisions (net) 1,571 0 17,943 13,557 0 0 0 0 2,876 1,976
Pasivos Diferidos / Deferred profits 876 1,953 323,628 355,871 71,461 84,682 8,924 7,223 28,077 17,154
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities 0 0 0 0 7,372 23,049 0 0 0 0
TOTAL PASIVO / TOTAL LIABILITIES 191,355 129,764 5,641,855 5,518,871 16,668,613 16,309,552 4,645,729 4,094,677 154,142 120,400
Capital Social / Capital stock 23,580 23,580 635,800 550,800 1,465,317 1,465,317 342,697 274,012 313,797 273,431
Capital Adicional / Additional capital 0 0 0 0 0 0 16,271 0 -183,511 -183,511
Reservas / Reserves 0 0 164,480 144,346 792,324 645,068 23,033 19,043 0 0
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 690 216 -645 -9,408 64,644 54,782 -1,833 -1,935 1,221 886
Resultados Acumulados / Retained earnings 1,140 -1,002 6,410 30,080 360,587 311,724 -3,112 -5,212 -31,131 -31,043
Resultado del Ejercicio / Period's results 9,051 2,142 207,520 196,628 626,365 812,328 48,467 39,909 -10,972 34
TOTAL PATRIMONIO / TOTAL EQUITY 34,461 24,936 1,013,565 912,446 3,309,237 3,289,219 425,523 325,817 89,404 59,797
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY 225,816 154,700 6,655,420 6,431,317 19,977,850 19,598,771 5,071,252 4,420,494 243,546 180,197
ESTADO DE RESULTADOS / INCOME STATEMENT 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024
Primas de Seguros (Neto) / Insurance premiums (net) 66,081 59,791 3,152,498 2,894,600 5,424,747 5,373,255 833,166 682,252 131,023 106,862
Reaseguro Aceptado (Neto) / Accepted reinsurance (net) 0 0 0 0 8,862 22,750 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 1,525 3,827 -346,908 -196,868 -1,282,458 -936,522 -672,108 -516,988 -19,148 -11,866
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR 67,606 63,618 2,805,590 2,697,732 4,151,151 4,459,483 161,058 165,264 111,875 94,996
Primas Cedidas Netas / Ceded premiums (net) -41,477 -38,467 -682,029 -789,909 -655,141 -725,011 -20,049 -16,694 -1,658 -1,438
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums -1,083 -3,659 -17,325 -28,165 13,255 38,535 1,389 3,371 0 0
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS -42,560 -42,126 -699,354 -818,074 -641,886 -686,476 -18,660 -13,323 -1,658 -1,438
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED 25,046 21,492 2,106,236 1,879,658 3,509,265 3,773,007 142,398 151,941 110,217 93,558
Siniestros de primas de seguros (netos) / Insurance premium claims (net) -15,555 -20,070 -980,252 -925,071 -1,791,574 -2,267,186 -267,898 -219,261 -76,539 -55,735
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net) 0 0 0 0 -4,675 -6,039 0 0 0 0
Siniestros de primas cedidas (netos) / Ceded premiums claims 15,674 19,862 261,574 298,255 219,659 372,090 11,529 8,325 151 57
Recuperos y Salvamentos / Recovery and salvage 0 0 23,880 27,805 31,304 30,997 0 0 8,190 6,149
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET) 119 -208 -694,798 -599,011 -1,545,286 -1,870,138 -256,369 -210,936 -68,198 -49,529
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk 0 0 -5,743 -4,206 0 0 -135 -347 -61 1,025
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS 25,165 21,284 1,405,695 1,276,441 1,963,979 1,902,869 -114,106 -59,342 41,958 45,054
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net) -4,922 -5,245 -836,245 -707,728 -1,033,856 -862,748 -59,394 -45,762 -29,280 -26,864
Comisiones sobre Reaseguro Aceptado (netas) / Commissions on accepted reinsurance (net) 0 0 0 0 -6 -6 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) -4,922 -5,245 -836,245 -707,728 -1,033,862 -862,754 -59,394 -45,762 -29,280 -26,864
Ingresos Técnicos Diversos / Sundry technical income 0 0 138,902 122,723 4,934 23,811 230 0 15 332
Gastos Técnicos Diversos / Sundry technical expenses -682 -1,098 -331,978 -350,148 -681,715 -652,800 -40,457 -59,276 -1,405 0
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net 0 0 0 0 0 0 0 0 0 0
RESULTADO TÉCNICO / TECHNICAL PROFITS 19,561 14,941 376,374 341,288 253,336 411,126 -213,727 -164,380 11,288 18,522
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income 9,064 3,112 269,811 239,077 1,206,291 1,154,520 334,929 318,024 4,401 4,435
Gastos de inversiones y financieros. / Investment expenses and other financial expenses -2,736 -937 -47,457 -32,057 -147,350 -120,143 -48,476 -46,554 -434 -25
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) 71 -558 -16,769 -1,695 8,893 -1,783 43,796 -8,781 -722 50
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS 6,399 1,617 205,585 205,325 1,067,834 1,032,594 330,249 262,689 3,245 4,460
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others) -11,202 -12,578 -334,182 -335,404 -617,764 -596,150 -68,055 -58,400 -28,862 -23,415
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX 14,758 3,980 247,777 211,209 703,406 847,570 48,467 39,909 -14,329 -433
Impuesto a las Ganancias / Income Tax -5,707 -1,838 -40,257 -14,581 -77,041 -35,242 0 0 3,357 467
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 9,051 2,142 207,520 196,628 626,365 812,328 48,467 39,909 -10,972 34
INDICADORES FINANCIEROS / FINANCIAL RATIOS 31/12/2025 31/12/2025 31/12/2025 31/12/2025 31/12/2025
Liquidez / Liquid Ratio 0.98 1.16 1.17 4.33 2.99
Liquidez Efectiva 0.56 0.09 0.10 0.08 0.22
Siniestralidad Total 0.24 0.31 0.33 0.32 0.58
Apalancamiento 0.85 0.85 0.83 0.92 0.63
Solvencia / Solvency 0.18 0.18 0.20 0.09 0.58
Rentabilidad sobre Activos % / Return on Assets % 4.01 3.12 3.14 0.96 -.-
Rentabilidad de Patrimonio % / Return on Equity % 26.26 20.47 18.93 11.39 -.-
* Estados Financieros expresados en miles de US$