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    ICICI Lombard

    ICICIGI
    Financial Services·14 Oct 2025
    Management Summary

    ICICI Lombard reported a strong financial performance for Q2 & H1 FY26, with PAT growing over 22% for the half-year, driven by robust investment income and capital gains. Despite a slight de-growth in overall GDPI, the company saw significant traction in Retail Health (25.2% growth) and maintained a healthy solvency ratio of 2.73x. However, competitive pressures impacted growth in Motor and Commercial segments, and CAT events led to a slight deterioration in the combined ratio.

    Highlights

    6
    • Profit after tax (PAT) grew 22.9% to ₹15.67 billion for H1 FY26 and 18.1% to ₹8.20 billion for Q2 FY26.

    • Profit before tax (PBT) grew 22.3% to ₹20.71 billion for H1 FY26 and 17.2% to ₹10.77 billion for Q2 FY26.

    • Retail Health business demonstrated strong growth of 25.2% for H1 FY26, with market share improving from 3.2% to 3.7%.

    • Solvency ratio increased to 2.73x as of September 30, 2025, well above the minimum regulatory requirement of 1.50x.

    • Investment income grew 12.7% to ₹25.38 billion for H1 FY26 and 11.1% to ₹12.49 billion for Q2 FY26.

    • Company's combined ratio of 102.9% in Q1 FY26 was over 12 percentage points better than the industry average.

    Concerns

    4
    • Gross Direct Premium Income (GDPI) de-grew by 0.5% for H1 FY26 and 1.9% for Q2 FY26, against industry growth of 7.3% and 5.9% respectively.

    • Combined ratio deteriorated to 104.0% for H1 FY26 (from 103.2% in H1 FY25) and 105.1% for Q2 FY26 (from 104.5% in Q2 FY25) due to CAT events.

    • Motor segment growth was 2.2% for H1 FY26, significantly lower than the industry growth of 7.6%, reflecting competitive pressure.

    • Commercial lines segment grew 6.5% for H1 FY26, below the industry growth of 14.2%.

    Key financials

    Single quarter

    06 metrics
    1. 01Gross Written Premium (GWP)$151.11B+1.6%YoY
    2. 02Gross Direct Premium Income (GDPI)$143.31B-0.5%YoY
    3. 03Profit Before Tax (PBT)$20.71B+22.3%YoY
    4. 04Profit After Tax (PAT)$15.67B+22.9%YoY
    5. 05Return on Average Equity (ROAE)20.8%

    Segment breakdown

    GDPI GrowthMarket Share (H1 FY26)
    Commercial Lines6.5%
    Motor2.2%10.4%
    Health4.2%
    Retail Health25.2%3.7%
    Group Health-0.6%8.7%
    Heatmap· 2 shared metrics

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Dividend

    ₹6.5/share (interim)

    Liquidity

    Liquidity disclosed

    Investment assets during the quarter rose to ₹ 562.00 billion as at September 30, 2025, from ₹ 554.53 billion as at June 30, 2025. Investment leverage (net of borrowings) was 3.57x as at September 30, 2025, as against 3.74x as at June 30, 2025.

    Guidance & targets

    3
    CategoryTargetPriority
    Profitability
    Return on Average Equity (ROAE)
    18%-20%
    High
    Growth
    Overall Growth Momentum
    strong positive momentum
    High
    Expense Management
    Overall Expense of Management
    within 30% threshold
    High

    Overall Growth Momentum

    next quarter / H2 FY26
    CurrentGDPI de-growth of 0.5% (H1 FY26)
    TargetPositive growth in H2 FY26, aligning with industry momentum

    Why it matters

    Management expects significant opportunity and tailwinds in H2 FY26, reversing the H1 de-growth trend.

    I am sure those numbers which you all are very well aware of, but we see a significant opportunity in quarter three and probably even H2 of this financial year. And this should augur well for the industry, even for next financial year if that is what your question is.

    How to verify

    key_financials.metrics[label='Gross Direct Premium Income (GDPI)'].yoy_growth

    Risks & concerns

    4
    RiskSeverity

    Competitive intensity in Motor segment

    The Motor segment faces significant pricing pressure and competitive environment, leading to lower growth compared to the industry.Management acknowledged

    medium

    Volatility in Commercial lines due to CAT events

    Multiple CAT events (floods) impacted the combined ratio, and large risk events can cause quarterly fluctuations in underwriting outcomes.Management acknowledged

    medium

    Impact of GST rate cut on Motor OD IDV and loss ratios

    GST cut on vehicles could lead to lower IDV and potentially higher Motor OD loss ratios, requiring management to manage efficiencies and pass on benefits.Analyst acknowledged

    medium

    1/n accounting norm impact on comparability

    Long-term products accounted on a 1/n basis from Oct 1, 2024, making H1 FY26 numbers not directly comparable with prior periods.Management acknowledged

    low

    Q&A highlights

    8

    “I think obviously to that extent, we have communicated that it will be a part of the overall distribution cost in terms of how do we kind of manage the cost of sourcing. So in that context even any related input credit will be a part and parcel of that.”

    Analyst questioned how the company would offset the disallowance of input tax credit on Health insurance post GST reforms, and management indicated it would be managed within overall distribution costs.

    asked by Prayesh Jain

    3 min read6 chapters

    Detailed Narrative

    01

    Economic and Industry Overview

    The Indian economy sustained robust growth, with GDP growing 7.8% in Q1 FY26, a 5-quarter high. A sovereign credit rating upgrade by S&P Global reflects enhanced confidence. Recent policy actions, including a 100-bps repo rate cut, targeted income tax incentives, and GST framework overhaul, are projected to inject ₹2,200-₹3,100 billion into the economy, boosting consumer sentiment and economic activity. These reforms are expected to significantly benefit the non-life insurance sector.

    02

    Impact of GST Reforms on Insurance Sector

    The exemption of GST from individual health insurance premiums is expected to make healthcare protection more affordable, increasing coverage. Rationalization of GST rates in the automobile sector has lowered vehicle ownership costs, encouraging private mobility and upgrades to premium models. ICICI Lombard is committed to passing the complete benefits of lower GST rates to policyholders. Management is optimistic about the demand momentum and increased volumes, particularly in Retail Health, despite potential impacts on input tax credit for sourcing.

    03

    Segmental Performance and Market Share

    The company reported a GDPI de-growth of 0.5% for H1 FY26, against an industry growth of 7.3%. Excluding Crop and Mass Health, GDPI grew 3.5% versus industry's 10.5%. Retail Health was a strong performer, growing 25.2% for H1 FY26, significantly outpacing the industry's 9.3% growth, and increasing market share from 3.2% to 3.7%. The Motor segment grew 2.2% for H1 FY26, below the industry's 7.6%, but saw an uptick in September 2025 due to festive demand and GST rate cuts. Commercial lines grew 6.5% against an industry growth of 14.2%, with Fire segment growing 36.4% in September 2025.

    04

    Underwriting Performance and Combined Ratio

    The overall combined ratio for the company was 104.0% for H1 FY26, up from 103.2% in H1 FY25, primarily due to multiple CAT events. Excluding CAT losses, the combined ratio was 103.3% for H1 FY26. For Q2 FY26, the combined ratio was 105.1% (103.8% excluding CAT losses). The company's combined ratio of 102.9% in Q1 FY26 was over 12 percentage points better than the industry average, reflecting a continued focus on profitable growth and prudent underwriting.

    05

    Investment Performance and Solvency

    Investment income grew 12.7% to ₹25.38 billion for H1 FY26 and 11.1% to ₹12.49 billion for Q2 FY26. Capital gains (net of impairment) stood at ₹6.16 billion for H1 FY26, an 18.2% increase. The solvency ratio remained strong at 2.73x as of September 30, 2025, higher than 2.70x at June 30, 2025, and well above the minimum regulatory requirement of 1.50x. The duration of the investment book is approximately 4.74 years with a yield to maturity (YTM) of 7.39%.

    06

    Customer-Centric Initiatives and Digital Adoption

    The 'IL Sahayak' initiative provided on-ground claims support to over 58,000 Health customers in H1 FY26, with 94.4% rating their experience as exemplary. The company launched Differentiated Service Desks in June 2025 for senior citizens and high product density customers, handling over 96,000 calls. The 'IL TakeCare' app has crossed 18.4 million downloads, generating ₹2,088.2 million in GWP for H1 FY26, up from ₹888.1 million in H1 FY25. Motor claims efficiency improved, with 75.1% of non-OEM claims serviced by the Preferred Partner Network in Q2 FY26.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.