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    ICICI Prudential Life Insurance Company Limited

    ICICIPRULI
    Financial Services·14 Apr 2026
    Management Summary

    ICICI Prudential Life Insurance reported a strong FY2026 with VNB growing 10.9% to ₹26.29 billion and PAT increasing 34.6% to ₹16 billion. VNB margin expanded to 24.7%, supported by robust retail protection growth. However, persistency challenges in annuity products and the impact of geopolitical events on sales were noted. The company continues to focus on sustainable VNB growth and cost efficiencies.

    Highlights

    5
    • Value of New Business (VNB) grew 10.9% year-on-year to ₹26.29 billion, demonstrating strong business performance.

    • Profit After Tax (PAT) grew strongly by 34.6% year-on-year to ₹16 billion, driven by higher investment income.

    • VNB margin expanded by 190 basis points year-on-year to 24.7%, reflecting improved new business profile and economic assumption changes.

    • Retail protection segment showed robust growth of 32.3% for the full year and 60.5% year-on-year in Q4-FY2026, indicating strong market position.

    • The Company maintained an industry-leading claim settlement ratio of 99.3% and a high solvency ratio of 227.3%, well above the regulatory requirement of 150%.

    Concerns

    4
    • Persistency variance was negative ₹2.64 billion, largely due to higher withdrawals in the 100% premium back annuity product.

    • Operating assumption changes resulted in a negative 0.5% impact on opening EV, primarily due to unavailability of input tax credit and persistency updates.

    • Linked business APE grew only 1.6% year-on-year in FY2026, impacted by volatile equity markets.

    • The Middle East war impacted new business sales in March 2026, causing an across-the-board slowdown except for protection.

    Key financials

    Single quarter

    08 metrics
    1. 01Value of New Business (VNB)$26.29B+10.9%YoY
    2. 02VNB Margin24.7%
    3. 03Profit After Tax (PAT)$16B+34.6%YoY
    4. 04Retail APE$106.41B+2.2%YoY
    5. 05New Business Premium$248.1B+10%YoY

    Capital allocation

    1
    high confidence
    CategoryHeadline
    M&A

    ICICI Pension Fund Management Company

    divestment · closed

    Guidance & targets

    3
    CategoryTargetPriority
    Profitability
    Return on Embedded Value (RoEV)
    13% to 14% range
    Medium
    Regulatory Compliance
    IND-AS Implementation
    go live next year
    High
    Growth
    Agency Channel Growth
    come back sooner than we think
    Low

    IND-AS Implementation Status

    next quarter
    CurrentSeeking forbearance for a year, targeting FY27 go-live
    TargetProgress on clarity from joint expert group and internal system readiness for FY27 implementation

    Why it matters

    The transition to IND-AS will align financial reporting with global standards and impact how financial performance is assessed.

    So yes, technically, we should be live with IND-AS, but as approved by the Board, we will be seeking forbearance for a year. One of the more fundamental points is that some of the decisions around how the inputs could be provided for computing CSM. I think we still await some clarity from the joint expert group.

    How to verify

    guidance_and_targets[metric='IND-AS Implementation']

    Risks & concerns

    5
    RiskSeverity

    External turbulence and geopolitical conflicts

    Indian economy navigated external turbulence, and the Middle East war impacted new business sales in March 2026 across the board, except for protection.Management acknowledged

    medium

    Volatile equity markets

    Linked business APE growth was impacted by volatile equity markets in FY2026.Management acknowledged

    medium

    High bank FD rates impacting non-par product attractiveness

    High bank FD rates make non-par products, priced off G-Sec, less attractive to customers, leading to swings in demand.Management acknowledged

    medium

    Persistency decline in annuity products

    Negative persistency variance of ₹2.64 billion was largely due to higher withdrawals in the 100% premium back annuity product, which experienced shortfalls in long-term assumptions.Management acknowledged

    medium

    Uncertainty around commission regulations

    Management is not aware of ongoing discussions regarding potential commission regulations beyond data submission, making it difficult to comment on future impact.Analyst not addressed

    medium

    Q&A highlights

    7

    “So yes, technically, we should be live with IND-AS, but as approved by the Board, we will be seeking forbearance for a year. One of the more fundamental points is that some of the decisions around how the inputs could be provided for computing CSM. I think we still await some clarity from the joint expert group.”

    Management clarified that IND-AS implementation will be delayed by a year, impacting the timeline for new financial reporting standards and comparability.

    asked by Supratim Datta

    3 min read7 chapters

    Detailed Narrative

    01

    Strong VNB and PAT Growth Driven by Margin Expansion

    ICICI Prudential Life Insurance reported a robust financial performance for FY2026, with Value of New Business (VNB) growing by 10.9% year-on-year to ₹26.29 billion. This growth was accompanied by a significant expansion in VNB margin, which increased by 190 basis points year-on-year to 24.7%. Profit After Tax (PAT) also saw strong growth, rising by 34.6% year-on-year to ₹16 billion. Excluding a one-time📎 gain of ₹1.14 billion from the sale of ICICI Pension Fund Management Company, PAT still grew by a healthy 25% year-on-year.

    02

    Retail Protection Segment Leads Business Growth

    The retail protection segment emerged as a key growth driver, achieving a 32.3% year-on-year growth for the full year FY2026, with an impressive 60.5% growth in Q4-FY2026. This performance contributed to a total retail new business sum assured of ₹4.5 trillion. Overall retail APE, however, grew by a more modest 2.2% year-on-year to ₹106.41 billion, while total new business premium registered approximately 10% year-on-year growth to ₹248.10 billion.

    03

    Embedded Value and Solvency Remain Strong

    The company's Embedded Value (EV) continued its upward trajectory, growing by 10.5% year-on-year to ₹529.89 billion as of March 31, 2026. The Return on Embedded Value (RoEV) stood at 11.9% for FY2026. ICICI Prudential Life also maintained a strong solvency ratio of 227.3%, significantly above the regulatory requirement of 150%, indicating a well-capitalized position. Assets Under Management (AUM) reached ₹3.14 trillion, reflecting sustained growth in its investment portfolio.

    04

    Persistency Challenges in Annuity Products Impact EVOP

    Despite overall positive performance, the company faced a negative persistency variance of ₹2.64 billion, which impacted its Embedded Value Operating Profit (EVOP). This was primarily attributed to higher withdrawals in the 100% premium back annuity product, where persistency experience fell short of long-term assumptions. Additionally, operating assumption changes, mainly due to the unavailability of input tax credit and persistency updates, resulted in a negative 0.5% impact on the opening EV.

    05

    Cost Efficiencies and Digital Adoption Drive Operational Improvements

    ICICI Prudential Life demonstrated strong focus on operational efficiencies, reducing its savings cost to premium ratio by 40 basis points to 12.1% in FY2026. The total cost to premium ratio remained stable at 18.2% year-on-year. The company leveraged AI/ML across various functions, including demand generation, underwriting, renewal retention, and claims investigation, to enhance efficiency and improve profitability. These technological advancements contributed to an improved picture of value accretion.

    06

    Regulatory and Economic Environment

    The company welcomed IRDAI's transition to IND-AS, which is expected to align financial reporting with global standards, though implementation is deferred by a year. On the economic front, the Indian economy showed resilience despite external turbulence. However, geopolitical conflicts, such as the Middle East war, impacted new business sales in March 2026. High bank FD rates also posed a challenge for non-par products, making them less attractive compared to competing savings options.

    07

    Distribution Channel Performance and Strategy

    While Bancassurance and Partnership Distribution channels showed growth of 3.6% and 23.4% year-on-year respectively, the Agency and Direct channels experienced declines, primarily due to a high base from the previous year. Management outlined a strategy to revive these channels through data-driven expansion, micro market-led branch strategies, and leveraging technology and analytics to enhance agent productivity. The company boasts a strong distribution network of over 2.42 lakh advisers and partnerships with 53 banks and over 1,500 non-bank entities.

    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.