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Cosmos Insurance Company Public LTD

Interim / Quarterly Report Aug 24, 2018

2458_ir_2018-08-24_99374e6d-bf0d-4c7b-a8fd-f7fb0a8e8253.pdf

Interim / Quarterly Report

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COSMOS INSURANCE PUBLIC COMPANY LTD INTERIM CONDENSED CONSOLIDATED STATEMENT OF PROFIT AND LOSS ACCOUNT FOR THE PERIOD FROM 1 JANUARY TO 30 JUNE 2018

Six months ended
30 June
2018 2017
Income
Gross earned premiums 9.158.375 8.802.416
Reinsurer's share in earned premiums (1.868.904) (1.684.082)
Net earned premiums 7.289.471 7.118.334
Premium and other fees 836.394 768.670
Commission from reinsurers 901.712 396.545
Profit share from insurers' joint venture 102.700 97.297
Other income 113.649 32.786
Net (loss) / income from investments (32.471) 60.582
Total other income 1.921.984 1.355.880
Total income 9.211.455 8.474.214
Expenses
Compensations (5.784.808) (5.106.068)
Commissions payable and other sales expenses (1.860.892) (1.807.090)
Other operating and administrative expenses from insurance operations (1.624.718) (1.537.167)
Finance costs (24.599) (22.085)
Total operating and administrative expenses from insurance operations
Change in valid risk reserve
(9.296.017)
-
(8.472.410)
-
(Loss) / profit before taxation (84.562) 1.804
Taxation - -
(Loss) / profit for the period (84.562) 1.804
Other comprehensive (loss) / profit -
Income to be reclassified to profit or loss in subsequent periods - -
Total comprehensive (loss) / profit for the period attributable to company owners (84.562) 1.804
Basic and fully diluted (loss) / earnings per share (cents) (0.29) (0.01)
(Loss) / profit for the period after taxation attributable to:
Company shareholders (84.388) 1.804
Minority interest (174) -
(84.562) 1.804
Total comprehensive (loss) / profit for the period after taxation attributable to:
Company shareholders (84.388) 1.804
Minority interest (174) -
(84,562) 1,804

COSMOS INSURANCE PUBLIC COMPANY LTD

INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2018

30.6.2018 31.12.2017
ASSETS
Property, plant and equipment 4.747.542 4.827.592
Intangible assets 139.096 159.221
Investment property 6.255.500 6.163.000
Total Non-Current Assets 11.142.138 11.149.813
Trade and other receivables 4.353.791 5.768.066
Investments at fair value through profit and loss 7.665.526 6.505.787
Deferred acquisition costs 2.140.918 2.053.136
Taxation 101.040 101.062
Reinsurers' share in technical reserves 3.575.349 3.585.603
Cash and cash equivalents 1.783.745 1.454.870
Total Current Assets 19.620.369 19.468.524
Total Assets 30.762.507 30.618.337
EQUITY
Share capital 1.129.671 462.485
Reserves 9.048.534 9.148.199
Equity attributable to the Company's shareholders 10.178.205 9.610.684
Minority interest 298 472
Total equity 10.178.503 9.611.156
LIABILITIES
Deferred taxation 392.595 392.595
Total Non-Current Assets 392.595 392.595
Trade and other liabilities 572.177 555.602
Pending claims and claims administrative expenses reserve 10.426.440 10.848.423
Valid risk reserve 70.472 70.262
Insurance liabilities 884.694 1.139.723
Unearned premiums 7.503,253 7.252.416
Reinsurers' share in technical reserves 398.504 386.009
Bank overdraft 335.869 362.151
Total Current Liabilities 20.191.409 20.614.586
Total Liabilities 20.584.004 21.007.181
Total Equity and Liabilities 30.762.507 30.618.337

COSMOS INSURANCE PUBLIC COMPANY LTD

INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE PERIOD FROM 1 JANUARY TO 30 JUNE 2018

Six months ended
30 June
2018 2017
Cash flow from operating activities
(Loss) / Profit for the period (84,562) 1,804
Adjustments for items not affecting cash movement 217,819 760,292
Profit from operating activities before changes in working capital 133,257 762,096
Changes in working capital 680,925 (703,040)
814.1825 59.056
Taxes paid 9
-
-
Net cash flow from operating activities 814,182 59,056
Net cash flow (for) / from investing activities (1,227,483) 92,895
Net cash flow from / (for) financing activities 767,000 (4,997)
Net increase in cash and cash equivalents 353,699 146,954
Cash and cash equivalents at beginning of year 1,092,719 1,846,787
Cash and cash equivalents at end of period 1,446,418 1,993,741

COSMOS INSURANCE PUBLIC COMPANY LTD

INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD FROM 1 JANUARY TO 30 JUNE 2018

Share capital
Share
premium
reserve
Revaluation
reserve
Contribution
against non
issued
capital
Capital
reduction
reserve
Profit and loss
account
reserve
Equity
attributable to
company
shareholders
Minority
interest
Total equity
Balance as at 1
January 2017
(adjusted)
5,575,350 163,984 2,563,721
-
-
(1,403,553)
6,899,502 726 6,900,228
Decrease in the value
of the nominal
capital
(5,215,650) - - - 4,017,655 1,197,995 - - -
Total comprehensive
income
- - - - - 1,804 1,804 - 1,804
Balance as at 30
June 2017
(adjusted)
359,700 163,984 2,563,721 - 4,017,655 (203,754) 6,901,306 726 6,902,032
Balance as at 1
January 2018
462,485 2,022,865 2,815,837 900,000 4,017,655 (608,158) 9,610,684 472 9,611,156
Total comprehensive
income
- - - - - (84,388) (84,388) (174) (84,562)
Share issue 667,186 1,000,780 - (900,000) - - 767,966 - 767,966
Share issue costs - (116,057) - - - - (116,057) - (116,057)
Balance as at 30
June 2018
1,129,671 2,907,588 2,815,837 - 4,017,655 (692,546) 10,178,205 298 10,178,503

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