Interim report
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October 14, 2026 To, The Manager Listing Department BSE Limited The Manager Listing Department Phiroze Jeejeebhoy Towers Dalal Street National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot C/1 G Block, Sandra Kurla Complex, Mumbai - 400 001 Mumbai - 400 051 Scrip code: Equity (BSE: 540716/ NSE: ICICIGI) Dear Sir/Madam, Subject: Outcome of the Board Meeting held on Wednesday, October 14, 2026 Pursuant to Regulation 30, 33 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that based on recommendation of the Audit Committee, the Board of Directors of the Company, at their Meeting held today i.e. on Wednesday, October 14, 2026, inter-alia, approved Audited Financial Statements for the half-year ended September 30, 2026 and Audited Financial Results of the Company for the quarter and half-year ended September 30, 2026. A copy of the Audited Financial Results of the Company for the quarter and half year ended September 30, 2026, together with the Joint Statutory Auditors' Report thereon, in the prescribed format is enclosed herewith. The Board of Directors also approved declaration and payment of an interim dividend of~ 7 /-per equity share i.e. at the rate of 70% of face value of~ 10/- each, for the financial year ended March 31, 2027. The interim dividend shall be paid to those equity shareholders of the Company, whose names appear in the Register of Members of the Company or in the records of Depositories as beneficial owners of the shares as on Friday, October 23, 2026, being record date fixed for this purpose. The Interim Dividend will be paid to the equity shareholders of the Company on or before Thursday, November 12, 2026, subject to deduction of tax at source at applicable rate. The Meeting of Board of Directors commenced at 3:50 p.m. and concluded at 6:30 p.m. ICICI Lombard General Insurance Company Limited IRDA Reg . No. 115 Mailing Address: Sixth floor- Interfac e 16, Office no 601 & 602 , New linking Road, Malad west , Mumbai - 400064 . CIN: L67200MH2000PLC129408 Registered Office: ICICI Lombard House, 414, Veer Savarkar Marg , Near Siddhi Vinayak Temple, Probhadevi , Mumbai - 400 025. You can contact us at Toll free No.: 1800 2666 Email: customersupport @icicilombard.com Web site : www.icicilombard .com -- . ~
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~-. . - - . • . - -.,, . {f) /CIC/~ Lombard The above information will be made available on the website of the Company at www.icicilombard .com. You are requested to kindly take the same ori your records. Thanking you. Yours Sincerely, For ICICI Lombard General Insurance Company Limited ikas Mehra Company Secretary Encl. As above ICICI Lombard General Insurance Company Limited IRDA Reg . No. 115 Mailing Address: Sixth floor- lnterfoce 16, Office no 601 & 602, New linking Rood, Malad west, Mumbai - 400064. CIN: L67200MH2000PLC129408 Registered Office: ICICI Lombard House, 414, Veer Sovorkar Marg, Near Siddhi Vinoyok Temple, Prabhadevi , Mumbai - 400 025. You can contact us at: Toll free No.: 1800 2666 Email: customersupport@icicilombard.com Website: www.icicilombard.com - - - -- . f - - ' - • - -
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BS R & Co. LLP Chartered Accountants 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway Goregaon (East) Mumbai - 400 063 Telephone +91 22 6257 1000 Fax +91 22 6257 1010 Walker Chandiok & Co LLP Chartered Accountants 42nd Floor, Building Commerz Ill International Business Park Oberoi Garden City, Off Western Express Highway, Goregaon East Mumbai - 400 063 Auditor's Report on Quarterly Financial Results and Year to Date Results of ICICI Lombard General Insurance Company Limited pursuant to Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with IRDAI Circular reference: IRDAI/F&A/CIR/LFTD/027/01/2017 dated 30 January 2017 To The Board of Directors of ICICI Lombard General Insurance Company Limited We have audited the accompanying quarterly financial results of ICICI Lombard General Insurance Company Limited (the "Company") for the quarter ended 30 September 2026 and the year to date financial results for the period from 1 April 2026 to 30 September 2026, attached herewith being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended including relevant circulars issued by SEBI from time to time ("SEBI Listing Regulations") and Insurance Regulatory and Development Authority ('IRDAI" or "Authority") circular reference: IRDA/F&A/CIR/LFTD/027/01/2017 dated 30 January 2017. These quarterly financial results as well as the year to date financial results have been prepared on the basis of the condensed interim financial statements, which are the responsibility of the Company's management and have been approved by the Board of Directors on 14 October 2026. Our responsibility is to express an opinion on these financial results and year to date financial results based on our audit of such condensed interim financial statements, which have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard ("AS") 25, "Interim Financial Reporting" ("AS 25"), specified under Section 133 of the Companies Act, 2013 (the "Act") read with the Companies (Accounting Standard) Rules, 2021, issued there under, as amended, including the relevant provisions of the Insurance Act, 1938 as amended, (the "Insurance Act"), the Insurance Regulatory and Development Authority of India Act, 1999 (the "IRDA Act") and other accounting principles generally accepted in India, to the extent considered relevant and appropriate for the purpose of the quarterly financial results as well as the year to date financial results and which are not inconsistent with the accounting principles as prescribed in the Insurance Regulatory and Development Authority of India (Actuarial, Finance and Investment Functions of Insurers) Regulations, 2024 (the "IRDA Financial Statements Regulations") and orders/directions/circulars issued by the IRDAI, to the extent applicable. We conducted our audit in accordance with the auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. In our opinion and to the best of our information and according to the explanations given to us these quarterly financial results as well as the year to date results: i) ii) are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and IRDAI Circular reference : IRDA /F&A /CIR/ LFTD/ 027 / 01/ 2017 dated 30 January 2017 in this regard; and give a true and fair view of the net profit and other financial information for the quarter ended 30 September 2026 as well as the year to date results for the period 1 April 2026 to 30 September 2026. ~-=====,,... ~\. ') ,.,- ~ ==,....... ,~~- age 1 of2 ;_/.. .·
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B SR& Co. LLP Walker Chandiok & Co LLP Other Matters 1. The actuarial valuation of liabilities in respect of Premium Deficiency Reserve (the "PDR") and Incurred But Not Reported ("IBNR") and Incurred But Not Enough Reported ("IBNER"), for non-life policies in force is the responsibility of the Company's Appointed Actuary (the "Appointed Actuary"). The actuarial valuation of these liabilities, which are estimated using statistical methods as at 30 September 2026 has been duly certified by the Appointed Actuary and in his opinion, the assumptions considered by him for such valuation are in accordance with the guidelines and norms issued by the IRDAI and the Institute of Actuaries of India in concurrence with the Authority. We have relied upon the Appointed Actuary's certificate in this regard for forming our opinion on the valuation of liabilities in respect of PDR, IBNR, IBNER that are estimated using statistical methods, as contained in the financial results of the Company. 2. The financial results for the quarter ended 30 September 2025 including year to date period from 1 April 2025 to 30 September 2025 and annual financial results for the year ended 31 March 2026 included in the financial results were audited by Walker Chandiok & Co LLP, one of the current joint auditors of the Company, jointly with PKF Sridhar & Santhanam LLP, who had jointly expressed an unmodified opinion vide their audit report dated 14 October 2025 and 15 April 2026 respectively. For B 5 R & Co. LLP Chartered Accountants ICAI Fir Registration No: 101248W/W-100022 Ashwin Suvarna Partner Membership No.: 109503 UDIN: 26109503STEZOl4604 Place: Mumbai Date: 14 October 2026 Page 2 of 2 For Walker Chandiok & Co LLP Chartered Accountants ICAI Firm's Registration No: 001076N/N500013 Sudhir N. Pillai Partner Membership No.: 105782 UDIN: 26105782UYIDFA1236 Place: Mumbai Date: 14 October 2026
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ICICI Lombard General Insurance Company Limited CIN: L67200MH2000PLC129408 Registered Office Address: ICICI Lombard House, 414, Veer Savarkor Marg, Near Siddhivinayak Temple, Prabhadevi, Mumbal-400025, Maharashtra IRDAI Registration No. 115 dated August 3, 2001 [Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with IRDAI Circular reference: IRDA/F&A/CIR/LFTD/027/01/2017 dated 30 01 2017] Annexure-1 Statement of Audited Results for the Quarter and year to date ended September 30, 2026 l~"\n lc:iktis unll!!ss otherwl:!!e !i""eclfied~ SI. 3 months ended/ As at Vear to date ended/ As at Year ended/ As at No, Part:culars September 30, 2026 June 30, 2026 September 30. 2025 September 30. 2026 September 30. 2025 March 31. 2026 Audited Audlted Audited Audited Audited Audited OPERATING RESULTS 1 Gross Premiums written 770.209 886 027 705.886 1.656.236 1.511.141 31)6L8Q9 2 Net Premium written 1 62L366 660,373 531.304 1,281.739 1,092.356 2,337 .448 3 Premium Earned (.Net) 665 187 5£15 004 565 .165 1,260 .191 1,078J74 2.226 ,357 4 Income from investments /net) r 116.083 85 787 89 893 201,870 184,167 354 736 5 Other income 3,102 580 3 ,209 3,682 3.662 8.401 6 Tota l fru;;ome {J to '51 784,372 681 ,371 658 ,267 1,465 ,743 1 266 ,603 2.589 ,494 7 Commissions & f:lr.:ikcroge. (ru•-tl'l 126 ,861 125 ,018 101 ,277 251 ,879 195 ,352 448419 8 Net commission ~ 126.1l61 1250.18 101 277 251 ;879 195 352 4.dB.4.1.9 Operating Expenses related to insurance busines..,; {o + bj: 9 lol l Employees· remuneration and welfore expenses 45 ,768 42,612 40930 88,380 84015 172-828 !bl I Other ooeratina exoenses 40 ,512 35.910 33 ,356 76.422 64,109 133.027 10 Pre,,...lum Oef]c1e,,cy IO("UffCd Clal 1Mt1 11 jo)I Claims Paid . 465 .213 351 ,161 327817 816 374 618 ,871 1,354 120 1bJIChanQe in OutstandinQ Claims {lncludinq IBNR/IBNERl 18,671 103.291 79 621 121962 163 577 218.727 12 fDt gl E.xpttms t!. {8-t•9 .. 10f Uj 697 025 657 992 583 001 1355 .017 1125-924 2.337121 13 Underwriting ProflU ll o" J }3 · 121 131838} 162,988) 117,8361 19(826] (47,150) (U0.764 1 14 Provisions for doubtful debts {including bad debts written off) 15 PfOYl5-lotw ror c11,r11nuUOJl ~n valuo or 1nvc.sttr,cro,- 16 Opctftltlng ProO\/(Lai" l fG•11iU 87,347 23,379 75,266 110 ,726 140,679 252,373 Appropriations 17 lat Tran •rertti f\roOt and L l'H$ Ale 87.347 23,379 75.266 110,726 140,679 252 373 lb! Transfer to Reserves NON-OPERATING RESULTS 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 IHC'OmC? 1,, ~tto.rctloHlers' account [ <l-4 • b ► c J : (o) Tran..,;ferfrom Policyholder..,;' Fund (b) Income frorn i.nvestrnents Jcl I other income Expenses other than those related to insurance bu..,;iness Prnvlslan.s Im rfoub'11.JI d~bt:s t111cludlnq bad deb1s; w,1ttcn off) Provisions for diminution in value of investments 5 Total Expense (19+20+21) Profit/ (touf bcfora txtroordinary items U8 •22) Extraordinary Items f>rofiV jLo sr., lx:iforc tax !21 •241 Provision for tax ?tofH / lloHl r:1hc-r tax IPATI OiVldlmd per !l.tiorl!! ftl (NomH1<1 I Value "' 10 1nu.s hr.rrc)i [al Interim Dividend tbl l Final Dividend Profit I {Loss) co rrki d to Bolan c:c She el Paid up equity capital Reserve & Surr~lu5, IE11:c;ludTng R<1vCliuc;it1011 Ra.serve} Shao~ A1)pllc;~tlari Money Pnnfilng Allotment Fair Value Change Account and Revaluation Reserve Borrowl119s Total Assets: (al l Investments: - Shareholders' Fund - Policvholders' Fund rhl l Other A.ssetli tNr;:t of current liabilities and crov.is.ions) An.al rticol Ratios 1 : II Solv~m:v Aolio '~ Ii[ E:xnen.s:es of Mana,,e.ment Ratio1 0 1111) Incurred Claim Ratio llvl Net Retention Ratio M Combined Ratio lvll Eorninq aer share f=i:'I (a) Basic and diluted EPS before extraordinary items (ne1 of to.., exnensel for the neriod 6 (b) Basic and diluted EPS after extraordinary items (ne1 of tav e ... nensel for the neriod e Mil NPA ratios : (a) Gross and Net NPAs (bl% of Gross & Net NPAs lvlill Yield on Investments e,9 to) Without unrealized qoins 12 (bl With unrealised aoin..,;JOJJ llx] Public shareholding (al No of shares {bl Percentaqe of shareholding I tel % of Government holdinq (in ca..,;e of public sector insurance comnaniesl Footnotes: 1 Net of reinsurance {lncliJding Exce..,;s of Loss Reinsurance). 2 Including capitol gains. net of amortisation and losses. 87,347 40 ,736 127 2,055 ,,,., 1,532 3,469 124,741 124.741 30-101 94.640 986.047 49..961 1,746.670 343 292.178 1.695 .317 4,737,.8..51 ,,, n ,~ ,. OMO < 727% 807% 107 0% Basic: ~ 18 95 Diluted: =f 18 85 Basic: , 18 95 Diluted : =f 18 85 2 47% 527% 2dd ,064 ,118 4885% 3 Commission is net of commission received on reinsurance cession 4 Incurred Claim disclosed is net of Reinsurance 23,379 28,03 1 780 2.123 <Lt 13,5971 11,3801 53.570 53,570 13,253 40.317 - 7.00 891.407 49.927 1645 999 650 7.220 1.517.224 d,54D,716 ' ,. "' , ,, ,. """ 764% 74..5% 107 2% Basic: s8.08 Diluted : =f 8,03 Basic: ~ 8 OB Diluted: ~ 803 1.87% 464% 243_721..d86 4882% - - 75 ,266 110,726 140,679 252,373 3L875 68,767 63,549 118 ,350 93 907 937 974 , ,2.35 4,178 3,635 6.862 ,., ,,. ... "" 13 180l 12.0651 16 0261 111261 14931 2 089 (1.9331 5,804 107.727 178,311 207 098 365 ,89.3 107,727 178 3.1.l 207,09.B 365 ,893 25,773 43 ,354 50 436 88,699 81.954 134 ,957 156,662 2.77,194 - . 6.50 . 7.00 7_00 7.00 797 832 986 047 797 ,832 886 .022 A9,7.47 49,961 49 ,747 49 B49 1,526 327 1 746 ,670 1.526 ,327 1.630 843 187 343 187 81 84,371 292 ,178 84 ,371 173.5481 1.505_344 1.6.95,317 1,505,344 1,.d9.2,B70 ..:1,1141635 4,737 ,851 4111-4 635 4,349 ,257 1-:i ,..,..,... ':1,,47\ '" °'"' '"ncn ,,, ,, ,., ""'' , n .,,_ , 7' ?07 """ ,o, , h ,n ,~ , '" 721% 74.5% 72 .5% 71.1°AJ 75.3% 77.4% 72 .3% 763% 1051% 1070% 104 ,0% 10;1,4% Basic: ~ 16.49 Basic: s 27 ,04 Basic: , 3155 Basic: , 55 74 Diluted . "'° 16.35 Dil\1ted, ~ 26.88 Diluted ;- =t' 31,27 Diluted • :f 55.24 Basic: , 16 ,49 Basic: "'27 04 Basic: , 315 5 Basic: , 55 74 Diluted · =t' 16.35 Diluted: ~26 88 Oiluted · ~ 31~27 Diluted ; ~ 55..2A 2.19% 4.38% 455% 8.47% 0,46% 10.15% 408% 317% 241.914 ,941 244 ,064 ,11B 241 .914 ,941 242 ,944 314 ..:18,63% dB,85% dB.63% 48.7A% 5 Includes rever..,;al in Provisions for diminution in value of investments amounting to~ 5,919 Lakhs and =t' 9,515 Lakhs pursuant to sale of the underlying securities/ r~el1H Q9aj_'1 l'l.~ lie~urltlei during the quarter ended and year to dote ended Septembei- 30, 2026 . (for the quarter ended June 30, 2026 ~ 3,597 Lakhs and for lhe quarter and year to do te.ber 30,2025 """l~ BO Lakhs and =t' 6,026 lakhs respectively and for the year ended Morch 31, 2026 =t' 6,026 Lakhs respectively) Dividend is recognised in the period in which It is approved as prescribed by MCA Analytical ratios have been calculated as per definition given in IRDAI analytical ratios disclosures 7a The Solvency has been computed at the last day of the 1>e 7b The Expenses of Management has been computed on tt, B Not annualised 9 Yleld on investments is computed excluding r11Yc-!.lr 11 Yield on investments with unreoli..,;ed gains is comp 12 The computation j..,; based on time weighted a:v2:n;ig
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Annexure-11 [Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015 read with IRDAI Circular reference : IRDNF&NCIR/LFTD/027/01/2017 dated 30 01 .2017) Segment Reporting for the Quarter and year lo dale ended September 30, 2026 If In lakhsl SI. No. Particulars 3 months ended / As at Year to date ended/ As at Year ended/ As at Seotember 30, 2026 June 30 2026 Sentember 30 2025 Sentember 30 2026 Seotember 30, 2025 March 31. 2026 Audited Audited Audited Audited Audited Audited 1 Seoment Income: Al Fire Net Premium Earned 13.754 11 149 18173 24 903 32 341 69 024 Income from Investments 5.928 5,090 5 322 11 018 10.990 20522 Other Income 106 (1791 (241 173\ (21\ 41 1(81 Marine Net Premium Earned 19.198 16 869 15,707 36 067 30191 62 423 Income from Investments 2 000 1.420 1 409 3 420 2,810 5192 Other Income 64 77 46 141 110) 46 Cl Health rnoludrna Personal Accident• (il Heallh Retail Net Premium Earned 75,311 67 732 50.371 143 043 95,465 210 044 Income from Investments 6,012 4128 3,741 10140 7,496 15,776 Other Income 53 56 48 109 86 187 (iil Health Group Coroorate Net Premium Earned 227,490 179 517 154.259 407 007 297,662 630,300 Income from Investments 15,407 ' 11 374 10.488 26 781 21 ,573 42,326 Other Income 2 801 12611 1 059 2,540 1,338 5 771 liii\ Health Government Business Net Premium Earned 179 573 128 752. 331 857 Income from Investments 52 29 25 81 63 50 Other Income - 1 1 1 1 1 0) Miscellaneous m Miscellaneous Relall Net Premium Earned 3,681 3660 3 407 7 341 6432 13,730 Income from Investments 868 642 769 1 510 1 599 2,950 Other Income 2 2 3 4 5 9 (iil Miscellaneous Grouo. Coroorale Net Premium Earned 2.7.733 27 308 28,230 55041 53463 108.= Income from Investments 6,419 4 731 5,065 11150 10,554 19749 Other Income 80 41 170\ 121 (73) (93\ El Croo Insurance Ne..t Premium Earn.ed 349 114 22.038 463 22,547 29 275 Income from Investments 840 878 1,071 1,718 1,715 3 411 Other Income - 25 - 25 23 Fl Motor Net Premium Earned 297,492 288 082 272.852 585,574 540,342 1,102 482 Income from Investments 78,557 57 495 62,003 136,052 127,367 244 760 Other Income 14) 843 2121 839 2,311 2 416 2 Premium Deficiency Al Fire . - 1181 Marine - . - Cl Heallh including Personal Accident' (i) Heallh Retail . (ii) Heallh Group, Cornorate . - - (iii) Heallh Government Business - - Dl Miscellaneous lil Miscellaneous Retail - - - - Oil Miscellaneous Grouo. Coroorate - - - El Croo Insurance - - - l(Fl Motor - - - 3 Seamen! Underwritina Profit/ (loss): Al Fire 6 764 (2,3221 10 372 4.442 15 852 42,488 Bl Marine 11 044\ 13 5661 14 713\ 14610\ (7,635) 11 2,600l Cl Heallh includina Personal Accident• (il Heallh Retail 17.746\ (797) 167 18 543\ (12.082) 126 417) (iil Health Grouo. Coroorate (30 090\ (30,173) 19 699\ 160,263) (19 998) 139,5741 (iii) Health Government Business (5\ /1DI 672 1151 628 582 DI Miscellaneous (il Miscellaneous Retail 396 439 582 835 1,090 2.220 (iil Miscellaneous Grouo Coroorate 1.676 /2.559) 12,294\ (883) (1 ,065) 9116 I/El Crop Insurance 1.477 521 15,751\ 1 998 (6.164\ (784) l(F) Motor /3.2661 /24 521) 17,1 72\ 127 787\ (17.776\ (85,795)
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(~ in lakhs) SI. No. Particulars 3 months ended / As at Year to date ended / As at Year ended / As at September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30 1 2025 March 31, 2026 Audited Audited Audited Audited Audited Audited 4 I C:onmont nnorntinn Prnfit / II ossl • l!Al Fire 17 7qR 7 'i8q 1'i fi70 1 'i '<R7 7"R71 6< O'il l{RI Un,;no 1 n7n 17 n"o1 ('.l 7h01 11 04q) 1,1 a-:u:::::1 17 'Sf;7\ I !Cl Health includina Po,cnnnl A,,;,<ont* Iii Health R••~il {1 hAhl 3 <AR -, 957 1 7n7 144gq1 110 456\ fiil l-l"'alth Grau□ Cnr,..,orate 111.886) 11an"Bl 1.848 ,.,n 0441 7 Q17 Ah77 liH\ H•nlth Government Business 47 ?O f;Q" 67 691 631 I In\ t,.,1ic:rellaneous Iii Miscellaneous Retail 1777 1 079 1 '"' ? 351 7 6q7 51R7 Iii)" ·" r,,n.,n Co•nncnto R.1RA 7 710 7 707 1n-,0A 9 416 2A 773 (El r,nn lnsurnnre 7 314 1 401 14 653) 3 7.l'i 14 4711 7 6'i7 l!Fl Motnr 7S 784 cna1q 5fi9E4 109 103 111 qo4 161 ,so 5 Se ........ ent Tec:hnical L 'abilith~,;• Unexni,e<I Risk Oocon,o - .,_, IIA I Fi•e· 'C!fi47R 4n •A" 5?. 741 36 478 'i7 74:, <8 'ilJ lfRl M □ rinP 76 'i58 7fi .'i17 71 945 7fi 558 71 94<; 17 A70 lfll u,,,...1-1-h inrl 1Mjnn D.,,.r,.,-,...,,.I A,...,...;,-l,,,..,+* /j\ Uonl+h Dotnil 'I 'i i ,.,, 14 ·"· 109 so, 1'i1 764 109 503 140 357 Iii\ ,,.,l-1-h ~r-11n rnr ... ,r,-,f-,., "" 77 1 371961 ono 400 0.17771 ono 400 , 74.aJ!il liii\ ...J.-.,.,_lth,.... □,,,...: ... ,.,,...,. 7fi ,1 <65 AOO 7fi4 AOO 40R I 1n1 M'•·•llnn•n ... /i\ '"••njlnnnn"r On+n'j 77 711 7'1A1A 7f;J06 77 711 7fi 706 74A1R Iii\ ~A;,.,.,..,11,. ... ,..,...,,,,. r,r"'''""' rnrnnr,...-1-,.. 7R 14R 7Q fi77 RI 14A 7814R RI 14R 74n7" I fl=\ rr,.. ... lnc:urrmcP 221 4 4 q17 771 4 017 14 I/F\ Un+n, """ 741 "an.477 rn" "nn 566 741 506 hnfl 588 660 Outstanding Claims Reserves Including IBNR & IBNER - Gross IIAI Fire 377 A54 077 147 7 " 7 01Q 077 4'i4 ""' -am 014 n"o I1B1 Marin"' 13n n17 1nnr;5 111 77fi 1onn17 111 776 17n 0h7 I IC\ l-lea]th includinn P"'rsonnl Acrident* Iii Health Retni fifi r;5n fi7 07h hi"'\ Q,1J f;fi "<en "n 047 'ifi174 ljil Health Gro I in Corn orate 750 QA? 7'1:' q9A 1R6 .047 7"n 007 1R6047 705 R'i7 liiil Health Government Auc:iness 7 ""7 7 Ano 7 ""n 75<;7 7 <;f;Q 7 974 I fnl ~Aic:rPllane-· ''." m .J:'."CPll---o·•c: ~"'t □ il 1s1n 17 767 17 '.>71 1 <; 17? .17Jll... 11 4'i1 /;;\ " · ·- hrn· ·- ,.. ______ ._ A70 QS7 458 055 308 771 .47" 0"7 700 771 A7q 707 I 11=1 r on 1--· ·----e 131 700 159 1?5 177 010 n 1 700 177 o,o 1fiJ fiR7 Itel 7 05r; n94 ? 14" 861 2 1 SA 49• 7 7"" naA 7 1 'i4 Aa7 7 rnq fiRf; Footnote: 1 Segments include: (A) Fire, (B) Marine, (C) Health including Personal Accident - (i) Health Retail, (ii) Health Group, Corporate and (iii) Health Government Business, (D) Miscellaneous - (i) Retail. Iii! Group/ Corporate, (El Crop Insurance, (Fl Motor 2 • includes Travel Insurance
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ICICI Lombard General Insurance Company Limited CIN: L67200MH2000PLC129408 Registered Office Address: ICICI Lombard House, 414, Veer Savarkar Marg, Near Siddhivinayak Temple, Prabhadevl, Mumbal-400025, Maharashtra IRDAI Registration No. 115 dated August 3, 2001 Sources of funds Shore capitol Shore application money-pending allotment Reserves and Surplus Fair value change account Shareholders funds Policyholders funds Borrowings Total Aoollcatlon of funds Investments - Shareholders Investments - PolicyholJers Loons Fixed assets Deferred tax asset Current assets Cash and bank balances Advances and other assets Sub-Total (A) Deferred Tax Liability (Net) Current liabilities Provisions Sub-Total (BJ Net current assets (C) • (A • B) Miscellaneous expenditure {to the extent not written off or adjusted) Debit balance in profit and loss account Total Mumbai October 14, 2026 Balance Sheet As at September 30, 2026 At September 30, 2026 49,961 343 1,750,569 81,461 206,818 2,089,152 1,695,317 4,737,851 86,245 11,537 52,311 1,840,300 1.892 ,611 5,077,933 1,256,476 6,334,409 (4,441,798) 2,089,152 Enclosure -I ('I: in lakhs) At March 31, 2026 49,849 81 1,634,742 (21,283) (56,164) 1.607.225 1,492,870 4,349,257 83,899 11,724 98,678 1,574,666 1,673 ,344 4,758,541 1,245,328 6.003 .869 (4,330,525) Managing Director & CEO (DIN: 07192264) 1,607,225
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ICICI Lombard General Insurance Company Limited IROAI Registration No. 115 dated August 3, 2001 CIN: L67200MH2000PLC129408 Enclosure II Registered Address: ICICI Lombard House, 414, Veer Savarkar Marg, Near Slddhivinayak Temple, Prabhadevi Mumbal-400025, Maharashtra Receipts & Payment Account (Cashflow) Direct basis For the half year ended September 30, 2026 A CASH FLOW FROM OPERATING ACTIVITIES - Premium received from policyholders, including advance receipts 2 - Olher receipts-miscellaneous receipts 3 - Receipt/ (payment) from/to re-insurer net of commissions & claims recovery 4 - Receipt / (payment) from/ to co-insurer net of claims recovery 5 - Payments of claims (nel of salvage) 6 - Payments of commission and brokerage 7 - Payments of other operaling expenses •2 8 - Preliminary and preoperative expenses 9 - Deposits, advances & staff loans (net) 10 - Income tax paid (nel) 11 - Goods and service lax paid 12 -Other Payments 13 - Cash flows before extraordinary items 14 - Cash Hows from extraordinary operations 15 Net cash from operating activities B CASH FLOW FROM 1NVESTING ACTIVITIES 1 - Purchase of fixed assets (including capital advances) 2 - Proceeds from sale of fixed assets 3 - Purchase of investments 4 - Loans disbursed 5 - Sales of investments 6 - Repayments received 7 - Renls/inlerests/dividends received 8 - Investments in money market instruments & in liquid mutual fund (net) 9 - Expenses related lo investments 10 - Other (Deposit on leasing of premises) 11 Net cash from Investing activities C CASH FLOW FROM FINANCING ACTIVITIES - Proceeds from issuance of share capital/ applicalion money (including share premium & net of share issue expenses) 2 - Proceeds from borrowing 3 - Repayments of borrowing 4 - Interest/ Dividends paid 5 Net cash from financing activities 0 Effect of foreign exchange rates on cash and cash equlvalents, net E Net lncreasel(decrease) In cash and cash equivalents Cash and cash equivalenls at lhe beginning of lhe year 2 Cash and cash equivalents at end of lhe period'' 1,650,238 1,495 (37,037) 47,975 (934,369) (377,571) (163,402) (74,107) (24,481) (127,107) (11,661) 96 (1,090,824) 853,253 179,398 72,648 13,572 (34 889) Half year ended September 30, 2026 (38,366) (38,366) (11,565) 14,475 2,910 (21,317) (56,773) 64,033 7,260 1,564,054 1,936 (76,464) 74,907 (780,486) (320,916) (163,436) (63,210) (36,394) (154,045) (12,876) 59 (1,163,512) 1,049,780 169,274 (58,629) 20,877 (34,133) (~ In lakhs) Half year ended September 30, 2025 45,946 45,946 (12,817) (3,087) (15,904) (13,856) 16,186 8,662 24,848 '1 Cash and cash equivalent at the end of the period includes short term deposits oft 11 lakh (previous year: t 2,534 lakh) balances with banks in current accounts t 6,084 lakh (previous year: f 21,152 lakh) and cash including cheques and stamps in hand amounting lo f 1,161 lakh (previous year: f 1,162 lakh) Reconciliation between Cash and Cash Equivalents as per Balance Sheet and Receipts and Paymenls Slalemenl. Particulars Cash and Bank Balances as per Schedule 11 Less: Unpaid Dividend Less: Deposits under lien lo Banks for issuance of Bank Guarantee Less: Bank balance earmarked as per Cross Broader Reinsurars as per Master Circular on Reinsurance, 2024, Cash and cash equivalenls as per Receipts and Payment account As at September 30, 2026 52,311 (22) (435) (44,594) 7,260 '2 Includes payments lowards Corporate Social Responsibility of~ 1,503 lakh (previous year: ~ 1,953 lakh) (~ in lakhs) As at September 30, 2025 35,220 (20) (343) (10,009) 24,848 The above Receipts & Payments Account has been prepared as prescribed by Insurance Regulatory and Developmenl Authority of India (Acluarial, Finance and lnveslmenl Funcllons of Insurers) Regulations, 2024 under the 'Direct method' in accordance with Accounting Standard 3 on Cash Flow Statemenls notified under the Section 133 of the Companies Act, 2013, read with the Companies (Accounts) Rules, 2021. Mumbai October 14, 2026 . Sanjee antrl Managing Director & CEO (DIN: 07192264)