SEDAR Interim Financial Statements

[
  {
    "companyName": "Trisura Group Ltd.",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 244705,
      "investments": 1795854,
      "otherAssets": 43254,
      "reinsuranceContractAssets": 2708389,
      "capitalAssetsAndIntangibleAssets": 42693,
      "deferredTaxAssets": 41867,
      "totalAssets": 4876762,
      "insuranceContractLiabilities": 3652167,
      "otherLiabilities": 186255,
      "debtOutstanding": 134772,
      "totalLiabilities": 3973194,
      "commonShares": 480095,
      "contributedSurplus": 12245,
      "retainedEarnings": 367170,
      "accumulatedOtherComprehensiveIncomeLoss": 44058,
      "totalEquity": 903568,
      "cashPerShare": 5.1202,
      "workingCapitalPerShare": null
    },
    "incomeStatement": {
      "insuranceRevenue": 2314931,
      "insuranceServiceExpenses": -1900489,
      "netIncomeExpenseFromReinsuranceContractsAssets": -298611,
      "insuranceServiceResult": 115831,
      "netInvestmentIncomeLoss": 57179,
      "netGainsLosses": 12846,
      "netCreditImpairmentReversalsLosses": -222,
      "totalInvestmentIncomeLoss": 69803,
      "financeIncomeExpensesFromInsuranceContracts": -105396,
      "financeIncomeExpensesFromReinsuranceContracts": 91684,
      "netInsuranceFinanceIncomeExpenses": -13712,
      "netFinancialResult": 56091,
      "netInsuranceAndFinancialResult": 171922,
      "otherIncome": 6813,
      "otherOperatingExpenses": -35718,
      "otherFinanceCosts": -3548,
      "incomeBeforeIncomeTaxes": 139469,
      "incomeTaxExpense": -34788,
      "netIncomeAttributableToShareholders": 104681,
      "weightedAverageSharesOutstandingBasic": 47790
    },
    "cashFlowStatement": {
      "netIncome": 104681,
      "depreciationAndAmortization": 2734,
      "unrealizedLossesGains": -13706,
      "netCreditImpairmentLossesReversals": 222,
      "stockOptionsGranted": 1623,
      "changeInWorkingCapital": 232144,
      "realizedLossesGainsOnInvestments": -2227,
      "incomeTaxesPaid": -43453,
      "interestPaid": -2330,
      "netCashFlowsFromOperatingActivities": 279688,
      "proceedsOnDisposalOfInvestments": 214901,
      "purchasesOfInvestments": -545872,
      "purchasesOfCapitalAssets": -2482,
      "acquisitionOfSubsidiary": null,
      "purchasesOfIntangibleAssets": -502,
      "netCashFlowsFromInvestingActivities": -333955,
      "sharesIssued": 813,
      "sharesPurchasedUnderRsuPlan": -2515,
      "loansReceived": 36500,
      "loansRepaid": null,
      "principalPortionOfLeasePayments": -1533,
      "netCashFlowsFromFinancingActivities": 33265,
      "netIncreaseDecreaseInCashAndCashEquivalents": -21002,
      "cashAndCashEquivalentsBeginningOfPeriod": 270378,
      "impactOfForeignExchangeOnCashAndCashEquivalents": -4671,
      "cashAndCashEquivalentsEndOfPeriod": 244705
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Short-term securities",
        "description": "Classified as amortized cost",
        "ownershipPercentage": null,
        "value": 15041,
        "notes": ""
      },
      {
        "type": "Fixed income",
        "description": "Includes exchange-traded debt funds, measured at FVOCI, FVTPL, and amortized cost",
        "ownershipPercentage": null,
        "value": 1477204,
        "notes": ""
      },
      {
        "type": "Common shares",
        "description": "Measured at FVTPL",
        "ownershipPercentage": null,
        "value": 58490,
        "notes": ""
      },
      {
        "type": "Preferred shares",
        "description": "Measured at FVOCI and FVTPL",
        "ownershipPercentage": null,
        "value": 176014,
        "notes": ""
      },
      {
        "type": "Alternatives",
        "description": "Measured at FVTPL, Level 3 fair value hierarchy",
        "ownershipPercentage": null,
        "value": 69105,
        "notes": ""
      },
      {
        "type": "Pledged assets",
        "description": "Cash, cash equivalents, short-term deposits, and fixed income investments pledged as collateral",
        "ownershipPercentage": null,
        "value": 14878,
        "notes": "Not readily available for general use"
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited common shares, unlimited non-voting shares, unlimited preference shares",
      "issuedShares": 47567052,
      "classesOfShares": [
        "Common shares",
        "Non-voting shares",
        "Preference shares"
      ],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [],
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": []
    },
    "subsequentEvents": []
  }
]