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    ICICI Lombard

    ICICIGI
    Financial Services·20 Apr 2026
    Management Summary

    ICICI Lombard reported strong Q4 and FY26 performance, driven by robust growth in the Health and Motor segments, particularly in the second half of the year. Profitability metrics showed healthy growth, and the solvency ratio remained strong. However, the Commercial lines segment faced competitive pressures, and the company noted an impairment on equity investments due to market volatility. The company is actively focusing on digital transformation and preparing for the transition to Ind AS.

    Highlights

    5
    • Gross Direct Premium Income (GDPI) for Q4 FY26 grew 18.2% against an industry growth of 10.9%.

    • The Health segment grew 20.0% for FY26, significantly outpacing the industry growth of 15.4%.

    • Retail Health business demonstrated strong growth of 51.1% for FY26, improving market share from 3.3% to 4.1%.

    • Profit After Tax (PAT) on an 'n' basis grew 14.1% to ₹27.61 billion for FY26.

    • Solvency ratio stood at a healthy 2.67x at March 31, 2026, exceeding the minimum regulatory requirement.

    Concerns

    4
    • Commercial lines segment growth was muted at 5.4% for FY26, lagging the industry growth of 12.2% due to competitive intensity and pricing pressure.

    • The industry Combined Ratio for Motor Line of Business remained elevated at 128.1% for 9M FY26.

    • Return on Average Equity (ROAE) for FY26 was 17.8%, a decline from 19.1% in FY25.

    • An impairment of ₹0.49 billion on equity investments was recognized in Q4 FY26 due to market correction.

    Key financials

    Metrics

    7

    Periods

    4

    Headline

    1
    • Solvency Ratio (Mar 31, 2026)
      2.67 x

    Q4 FY26

    1
    • GDPI Growth
      18.2%

    FY26

    3
    • GDPI Growth
      7.0%
    • PBT
      $36.59B
      YoY+10.2%
    • ROAE
      17.8%

    FY26, n basis

    2
    • Combined Ratio
      102.4%
    • PAT
      $27.61B
      YoY+14.1%

    Segment breakdown

    Commercial Lines
    5.4% Growth (FY26)6.5% Growth (H1 FY26)3.8% Growth (H2 FY26)
    Motor
    7.6% Growth (FY26)2.2% Growth (H1 FY26)12% Growth (H2 FY26)15% Growth (Q4 FY26)
    Health
    20% Growth (FY26)38.2% Growth (Q4 FY26)
    Retail Health
    51.1% Growth (FY26)4.1% Market Share (FY26)42.1% Long Term Premium in New Business
    Group Health
    11% Growth (FY26)8.7% Market Share (FY26)
    List

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Dividend

    ₹7/share (final)

    Payout ratio 25.0%

    Liquidity

    Liquidity disclosed

    Solvency ratio was at 2.67x at March 31, 2026, against 2.69x as at December 31, 2025, which continued to be higher than the minimum regulatory requirement of 1.50x. The solvency was impacted by 14 basis points, as an outcome of the Mark to Market losses experienced on the equity portfolio as at March 31,2026.

    Guidance & targets

    3
    CategoryTargetPriority
    Profitability
    Combined Ratio (post IFRS adoption)
    300-450 basis point decline
    High
    Dividend
    Overall Dividend Per Share (FY26)
    ₹13.50 per share
    High
    Growth
    Motor Industry Growth
    higher single-digit growth
    Medium

    IFRS Impact on Combined Ratio and ROE

    Next quarter (FY27 Q1 onwards)
    CurrentCombined Ratio (n basis) 102.4% for FY26, ROAE 17.8% for FY26 (IGAAP)
    TargetExpected 300-450 bps decline in combined ratio post IFRS adoption; impact on ROE.

    Why it matters

    The transition to Ind AS (IFRS) will significantly alter reported profitability metrics, requiring close monitoring of actual impact versus management's guidance.

    So, also, just to close out the IFRS part, we have always said in the past also, that the year of adoption, there would be a significant decline in combined ratio. It can be in the range of 300 basis to maybe 400-450 basis point. But look, that's only the accounting part of it. The economic value over a period of time, it is expected to converge and have the same value creation for the Company as it happens.

    How to verify

    key_financials.metrics[label='Combined Ratio'] and key_financials.metrics[label='ROAE'] (post-IFRS reporting)

    Risks & concerns

    5
    RiskSeverity

    Geopolitical Instability

    Ongoing conflict in West Asia has heightened global economic uncertainty, leading to volatility in energy prices and financial markets, with potential spillover effects on the Indian economy.Management acknowledged

    medium

    Competitive Pressure in Commercial Lines

    The Commercial segment experienced elevated competitive intensity and pricing pressure, especially in the Fire segment, leading to muted growth.Management acknowledged

    medium

    Elevated Motor Combined Ratio for Industry

    The Combined Ratio for the Motor Line of Business continues to remain elevated at 128.1% for 9M FY2026 due to pricing pressure.Management acknowledged

    medium

    Equity Market Volatility

    An impairment of ₹0.49 billion was recognized on equity investments in Q4 FY26 due to prevailing market correction.Management acknowledged

    low

    IFRS Transition Impact on Reported Metrics

    IFRS adoption is expected to cause a significant decline of 300-450 basis points in the combined ratio, though the economic value remains the same.Management acknowledged

    high

    Q&A highlights

    8

    “I think the range that we are comfortable on Motor is between 65% to 67%. I think that is the range that we have maintained. And if you would have seen for the full year current year, I think we ended at roughly about 66.3%.”

    Management clarified their comfort range for Motor loss ratio and explained the conservative approach to crop loss provisioning.

    asked by Supratim Datta

    3 min read6 chapters

    Detailed Narrative

    01

    Q4 & FY2026 Performance Overview

    ICICI Lombard reported a Gross Direct Premium Income (GDPI) growth of 7.0% for FY2026, compared to the industry growth of 9.2%. However, the company demonstrated strong momentum in the latter half of the year, achieving 18.2% growth in Q4 FY2026 and 15.7% in H2 FY2026, significantly outpacing the industry's 10.9% and 11.2% growth respectively for the same periods. Excluding Crop and Mass Health segments, the company's GDPI growth stood at 10.2% for FY2026.

    02

    Segmental Performance: Health, Motor, and Commercial Lines

    The Health segment was a key growth driver, expanding by 20.0% for FY2026 against an industry growth of 15.4%, with Q4 FY2026 growth at a robust 38.2%. Retail Health, in particular, grew 51.1% for FY2026, increasing its market share from 3.3% to 4.1%. The Motor segment grew 7.6% for FY2026, with H2 FY2026 growth of 12.0% exceeding the industry's 10.5%. In contrast, the Commercial lines segment saw muted growth of 5.4% for FY2026, lagging the industry's 12.2% due to competitive intensity and pricing pressure, especially in the Fire segment.

    03

    Underwriting Performance and Combined Ratio

    The company's Combined Ratio (CoR) on an 'n' basis for FY2026 was 102.4%, a slight improvement from 102.6% in FY2025. On a 1/n basis, the CoR for FY2026 was 103.4%. Excluding the impact of the wage code, the FY2026 CoR stood at 102.1% ('n' basis) and 103.1% ('1/n' basis). For Q4 FY2026, the CoR on an 'n' basis was 100.5%, down from 102.1% in Q4 FY2025. The industry's overall CoR deteriorated from 113.2% in 9M FY2025 to 119.3% in 9M FY2026, with Motor CoR remaining elevated at 128.1%.

    04

    Profitability and Solvency

    Profit Before Tax (PBT) grew 10.2% to ₹36.59 billion for FY2026. Profit After Tax (PAT) on a 1/n basis increased 10.5% to ₹27.72 billion for FY2026, and on an 'n' basis, PAT grew 14.1% to ₹27.61 billion. Return on Average Equity (ROAE) was 17.8% for FY2026, compared to 19.1% in FY2025. The solvency ratio stood at a healthy 2.67x at March 31, 2026, well above the minimum regulatory requirement of 1.50x, though it was impacted by 14 basis points due to Mark to Market losses on the equity portfolio.

    05

    Key Initiatives and Digital Transformation

    ICICI Lombard highlighted its 'One IL, One Team' philosophy and key initiatives. 'IL OneForce', an enterprise productivity platform, is used by over 10,000 sales employees and aims to be the single operating platform for all 15,000+ employees. The 'IL TakeCare' app achieved 21.0 million downloads by March 31, 2026, with gross written premium from the app reaching ₹5,170.7 million in FY2026. The 'One IL One Call Centre' initiative has led to 69% of service engagements being executed digitally in March 2026, improving Call Centre NPS to 74 in Q4 FY2026 from 60 in Q1 FY2026.

    06

    Regulatory Updates and Industry Outlook

    The company acknowledged the IRDAI mandate for insurers to prepare financial statements under Ind AS from April 01, 2026, viewing it as a positive step for transparency. They plan to seek forbearance for the first year to ensure a calibrated transition. The Public Insurance Registry (PIR) was also highlighted as a key initiative expected to drive industry growth, penetration, and efficiency. Management noted that the industry's macroeconomic fundamentals are strong, providing comfort in absorbing external shocks, despite global uncertainties.

    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.