How to Analyze an Insurance Company’s Financials?

Insurance Financials Are Different

– Look beyond profit — check solvency and underwriting
– Key metrics = VNB, APE, combined ratio
– Balance sheet strength matters more than usual

Key Metrics to Analyze

Embedded Value (EV) – Net worth + future profits
VNB (Value of New Business) – Profit from new premiums
Combined Ratio – For general insurers, <100% is ideal

What Healthy Financials Look Like

– Rising VNB margins and APE
– Consistent persistency ratio (60%+ at 61st month)
– Low claim settlement ratio with high solvency

Common Red Flags to Avoid

– High lapse or claim ratio trends
– Flat or falling embedded value over years
– Sharp rise in expense ratio

Investment Insights

– Always check VNB growth vs peers
– Compare 3-year persistency and solvency trends
– Choose insurers with improving underwriting margins