EFU Life Assurance Limited (EFUL) financial ratios

EFU Life Assurance Limited earned a net margin of 2.9% in FY2025 against a five-year average of 3.1% (Insurance median 11.2%). Return on equity was 25.3%, compared with a sector median of 14.1%.

FY2025 vs the Insurance median

Net margin: 2.9%; Sector median 11.2%
Return on equity (ROE): 25.3%; Sector median 14.1%
Return on assets (ROA): 0.9%; Sector median 3.5%
Debt to equity: 11.2%; Sector median 2.4%
Dividend payout ratio: 64.5%; Sector median 0.0%

Median of the 29 companies in the sector with the figure for their latest fiscal year.

EFUL financial ratios (annual) (Rs mn)
Rs mn	FY2025 Jan – Dec 2025	FY2024 * Jan – Dec 2024	FY2023 Jan – Dec 2023	FY2022 Jan – Dec 2022	FY2021 Jan – Dec 2021	FY2020 Jan – Dec 2020	FY2019 * Jan – Dec 2019	FY2018 Jan – Dec 2018	FY2017 Jan – Dec 2017	FY2016 Jan – Dec 2016	FY2015 Jan – Dec 2015	FY2014 Jan – Dec 2014	FY2013 Jan – Dec 2013	FY2012 Jan – Dec 2012	FY2011 Jan – Dec 2011	FY2010 Jan – Dec 2010	FY2009 Jan – Dec 2009	FY2008 Jan – Dec 2008	FY2007 * Jan – Dec 2007	FY2006 Jan – Dec 2006
Profitability
Pre-tax margin	4.8%	6.2%	5.7%	4.9%	4.2%	5.4%	6.7%	7.0%	6.9%	7.0%	5.7%	5.1%	7.4%	8.4%	7.3%	5.7%	6.5%	(9.0%)	19.1%	9.5%
Net margin	2.9%	3.7%	3.0%	2.9%	3.0%	3.8%	4.4%	4.7%	4.7%	4.7%	3.8%	3.4%	4.9%	5.5%	4.8%	3.8%	7.2%	(13.5%)	18.2%	6.7%
Effective tax rate	38.8%	39.7%	48.3%	40.5%	29.6%	29.4%	34.2%	32.0%	31.6%	33.1%	33.7%	33.2%	33.6%	34.4%	34.3%	34.1%	(9.9%)	—	4.7%	30.1%
Returns
Return on equity (ROE)	25.3%	37.0%	31.1%	27.0%	24.4%	29.5%	26.0%	26.4%	37.6%	49.3%	47.3%	35.4%	40.2%	47.8%	34.9%	22.6%	49.4%	(37.4%)	136.1%	37.3%
Return on assets (ROA)	0.9%	1.3%	1.1%	1.0%	0.9%	1.3%	1.3%	1.4%	1.8%	1.9%	1.9%	1.6%	2.1%	2.8%	2.3%	1.8%	4.8%	(3.7%)	13.0%	3.5%
Leverage
Debt to equity	11.2%	6.7%	9.9%	10.6%	10.5%	8.2%	6.1%	—	—	2,331.6%	2,458.5%	2,160.1%	1,720.3%	1,611.3%	1,409.1%	1,194.6%	906.8%	762.7%	871.0%	864.7%
Debt to capital	10.1%	6.3%	9.0%	9.6%	9.5%	7.5%	5.7%	—	—	95.9%	96.1%	95.6%	94.5%	94.2%	93.4%	92.3%	90.1%	88.4%	89.7%	89.6%
Debt to assets	0.4%	0.2%	0.3%	0.4%	0.4%	0.3%	0.3%	—	—	92.0%	91.9%	91.1%	88.8%	89.0%	87.1%	85.1%	82.7%	80.0%	83.6%	82.0%
Assets to equity	28.87×	29.10×	29.24×	27.28×	25.71×	23.48×	20.62×	18.87×	21.25×	25.98×	25.38×	21.67×	18.80×	17.23×	15.16×	12.47×	10.34×	9.98×	10.46×	10.79×
Dividends
Dividend payout ratio	64.5%	52.7%	72.7%	88.6%	99.5%	84.1%	96.8%	94.9%	78.5%	80.1%	47.4%	63.1%	53.8%	60.4%	73.5%	117.0%	58.0%	—	4.4%	25.4%
Earnings retention rate	0.36×	0.47×	0.27×	0.11×	0.01×	0.16×	0.03×	0.05×	0.21×	0.20×	0.53×	0.37×	0.46×	0.40×	0.27×	(0.17×)	0.42×	—	0.96×	0.75×

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

EFUL: frequently asked questions

What is EFUL's EPS?

EFU Life Assurance Limited reported basic earnings per share of Rs 16.71 for FY2025 (Jan – Dec 2025). Over the trailing twelve months (TTM to Jun 2026) EPS was Rs 17.20.

What is EFUL's P/E ratio?

At the closing price of Rs 112.00 on 16 Oct 2026, EFUL trades at a P/E of 6.5× based on EPS of Rs 17.20 (TTM to Jun 2026).

Does EFUL pay dividends?

Yes. EFU Life Assurance Limited declared a dividend of Rs 10.77 per share for FY2025. It has paid a dividend in each of the last 20 years. At Rs 112.00 that is a dividend yield of 9.6%.

What was EFUL's total income and profit in FY2025?

EFU Life Assurance Limited reported total income of Rs 82.8 bn and profit attributable to shareholders of Rs 2.4 bn for FY2025 (Jan – Dec 2025).

What is EFUL's book value per share?

EFU Life Assurance Limited's book value per share was Rs 69.23 at the end of FY2025. The shares trade at 1.61× book value.

Information only, not investment advice.