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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

Consolidated Hallmark

CONHALLPLC · Nigerian Exchange · Consolidated statements

On this page
Company details
Legal name
Consolidated Hallmark Holdings Plc
Listing
CONHALLPLC on the Nigerian Exchange, active · ISIN NGCONHALLPL3 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, signed / final · source

  • Insurance revenue (IFRS 17)

    NGN 43.3 billion

    43,265,422,212 NGN units · p75

    +47.0% vs 2024

    IFRS 17 insurance revenue, as printed: not gross written premiums.

  • Insurance service result

    NGN 6.85 billion

    6,852,828,383 NGN units · p75

    +121.3% vs 2024

  • Profit / (loss) for the year

    NGN 8.44 billion

    8,443,507,291 NGN units · p75

    −62.7% vs 2024

  • Total assets

    NGN 75.9 billion

    75,939,296,065 NGN units · p74

    +33.4% vs 2024

  • Insurance contract liabilities

    NGN 25.2 billion

    25,206,405,961 NGN units · p74

    +57.7% vs 2024

  • Total equity

    NGN 42.2 billion

    42,157,260,268 NGN units · p74

    +20.6% vs 2024

Large amounts are rounded for reading (NGN million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in NGN units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, signed / final; reported for the year · source
  • FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source

Income statement

Income statement, NGN units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Interest income calculated using the effective interest method 4,510,718,992 2,809,367,799
Other investment income1 1,396,795,585 601,263,677
Other operating income 685,170,775 683,559,701
Net fair value gains on financial assets at fair value through profi or loss 2,900,956,507 16,205,580,867
Net foreign exchange income (1,075,973,138) 3,529,542,313
Investment result 8,417,668,721 23,829,314,357
Insurance revenue 43,265,422,212 29,428,036,021
Insurance service expenses (32,516,424,283) (21,568,350,081)
Net expenses from reinsurance contracts held (3,896,169,546) (4,762,553,796)
Insurance service result 6,852,828,383 3,097,132,144
Other operating expenses (5,132,566,343) (3,596,875,458)
Net income2 10,137,930,761 23,329,571,043
Net credit impairment losses (189,339,517) (41,712,687)
Profit before income tax 9,948,591,243 23,287,858,356
Tax expense (1,505,083,952) (662,375,366)
Profit for the year 8,443,507,291 22,625,482,990
Changes in the fair value on equity instruments at fair value through other comprehensive income3 2,622,075 (35,785,102)
Total other comprehensive income for the year net of tax 1,783,011 (35,785,102)
Total Comprehensive income for the year net of tax 8,445,290,302 22,589,697,888
Notes and alternative reported figures (3)
  1. “Other investment income” is an issuer-specific line, not mapped to a shared definition: Within the investment result (note 27.3).
  2. “Net income” is an issuer-specific line, not mapped to a shared definition: Subtotal: investment result plus insurance service result less other operating expenses, before credit impairment (p75).
  3. “Changes in the fair value on equity instruments at fair value through other comprehensive income” is an issuer-specific line, not mapped to a shared definition: Printed OCI line (note 30); it does not equal the printed total OCI for 2025 (see note).

Balance sheet

Balance sheet, NGN units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Cash and cash equivalents 7,375,213,054 3,763,703,322
Financial assets1 45,904,279,422 27,883,101,000
Finance lease receivables2 2,410,566,264 619,068,355
Trade receivables3 3,099,312,002 2,802,228,697
Reinsurance contract assets 10,896,774,820 7,021,632,499
Other receivables & prepayments4 1,332,854,748 1,546,969,172
Investment project5 377,105,308 9,937,601,830
Intangible assets 109,919,392 49,213,133
Investment properties 1,475,149,119 1,473,391,118
Property and equipment 1,826,179,489 1,512,536,027
Right-of-use of assets (leased assets) 11,942,447 17,142,447
Statutory deposits6 1,120,000,000 320,000,000
Total assets 75,939,296,065 56,946,587,600
Insurance contract liabilities 25,206,405,961 15,986,336,689
Investment contract liabilities 32,105,704 10,411,830
Trade payables7 –8 –8
Borrowing 4,259,166,582 2,236,926,980
Other payables and provisions9 1,528,917,327 1,515,079,360
Retirement benefit obligations 12,684,121 9,737,105
Income tax liabilities 2,496,670,758 1,847,699,363
Deferred tax liabilities 246,085,344 377,397,922
Total liabilities 33,782,035,797 21,983,589,249
Issued and paid up share capital 5,420,000,000 5,420,000,000
Share premium 168,933,838 168,933,834
Contingency reserve10 9,449,647,016 7,998,035,551
Statutory reserve11 227,672,378 178,029,337
Fair value through OCI reserve 97,226,657 102,081,848
Revaluation reserve 138,165,551 138,165,551
Regulatory risk reserve 18,580,902 18,580,901
Retained earnings 26,637,033,926 20,939,171,329
Total equity and reserves 42,157,260,268 34,962,998,351
Total liabilities and equity and reserves 75,939,296,065 56,946,587,600
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
Notes and alternative reported figures (10)
  1. “Financial assets”: mapping to a shared definition is uncertain. Printed 'Financial assets' (note 3: the group's investment securities, all categories).
  2. “Finance lease receivables” is an issuer-specific line, not mapped to a shared definition: Note 4.
  3. “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables' (insurance premium receivables); other receivables are printed on their own line.
  4. “Other receivables & prepayments” is an issuer-specific line, not mapped to a shared definition: Note 7.
  5. “Investment project” is an issuer-specific line, not mapped to a shared definition: Note 8.5.
  6. “Statutory deposits” is an issuer-specific line, not mapped to a shared definition: Note 13: deposits with the insurance regulator.
  7. “Trade payables” is an issuer-specific line, not mapped to a shared definition: Note 15.
  8. “Other payables and provisions” is an issuer-specific line, not mapped to a shared definition: Note 17.
  9. “Contingency reserve” is an issuer-specific line, not mapped to a shared definition: Insurance contingency reserve (note 22.1).
  10. “Statutory reserve” is an issuer-specific line, not mapped to a shared definition: Note 22.2.

Cash flow

Cash flow, NGN units. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Premium received from policy holders1 32,234,752,751 29,729,607,359
Reinsurance receipts in respect of claims2 4,774,792,507 443,026,793
Commission received3 1,927,053,331 1,250,936,568
Other operating receipts4 (390,802,363) 4,213,102,014
Cash paid to and on behalf of employees5 (1,835,454,195) (1,249,380,914)
Reinsurance premium paid6 (9,248,160,273) (9,248,160,273)
Claims paid7 (12,331,992,705) (9,063,368,897)
Amortisation of Insurance acquisition cash flows8 (9,653,868,544) (7,581,082,124)
Other operating cash payments9 227,125,082 (1,857,977,509)
Company income tax paid (978,267,034) (252,996,477)
Net cash from operating activities 4,725,178,557 6,383,706,540
Purchase of property and equipment (547,141,743) (401,020,060)
Proceeds from sale of property and equipment 47,221,504 22,189,494
Purchase of intangible asset (80,000,000) (14,387,500)
Additions to investment properties10 (1,758,001) –11
Investment project12 (377,105,308) (5,250,000,000)
Investment in equtiy13 –11 –11
Purchase of financial assets14 (17,218,811,644) (4,416,736,587)
Matured/liquidated15 1,740,446,246 –11
Proceeds from sale of financial assets16 9,078,389,116 4,520,789,605
Dividend received17 1,351,647,251 531,919,787
Rental Income received18 45,148,334 69,343,890
Foreign exchange gain19 –11 413,036,000
Interest received 4,350,328,943 2,383,229,715
Net cash (used in)/from investing activities (1,611,635,302) (2,141,635,656)
Share premium20 –21 168,933,836
Proceeds from borrowing 4,441,809,565 1,783,781,408
Payment on borrowing (principal & Interest)22 (2,859,843,038) (1,889,082,705)
Dividend paid (1,084,000,050) (542,000,100)
Net cash used in financing activities 497,966,478 (478,367,561)
Increase in cash and cash equivalents 3,611,509,732 3,763,703,322
Cash and cash equivalents at Beginning 3,763,703,322 –23
Gross Cash and cash equivalent at End 7,375,213,054 3,763,703,322
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
  3. Printed “-”; reading unresolved, so no amount is shown. Printed dash for 2024: the holding company's first year as parent of the group (scheme of arrangement with the former Consolidated Hallmark Insurance Plc, note 1, p79); no subtotal confirms a nil reading.
Notes and alternative reported figures (20)
  1. “Premium received from policy holders” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  2. “Reinsurance receipts in respect of claims” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  3. “Commission received” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  4. “Other operating receipts” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  5. “Cash paid to and on behalf of employees” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  6. “Reinsurance premium paid” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  7. “Claims paid” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  8. “Amortisation of Insurance acquisition cash flows” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line, as printed.
  9. “Other operating cash payments” is an issuer-specific line, not mapped to a shared definition: Direct-method operating line.
  10. “Additions to investment properties” is an issuer-specific line, not mapped to a shared definition: Investing line (note 10).
  11. “Investment project” is an issuer-specific line, not mapped to a shared definition: Investing line (note 8.5).
  12. “Investment in equtiy” is an issuer-specific line, not mapped to a shared definition: Investing line printed 'Investment in equtiy'.
  13. “Purchase of financial assets” is an issuer-specific line, not mapped to a shared definition: Investing line (note 3.1).
  14. “Matured/liquidated” is an issuer-specific line, not mapped to a shared definition: Investing line.
  15. “Proceeds from sale of financial assets” is an issuer-specific line, not mapped to a shared definition: Investing line (note 3.1).
  16. “Dividend received” is an issuer-specific line, not mapped to a shared definition: Investing line (note 27.2).
  17. “Rental Income received” is an issuer-specific line, not mapped to a shared definition: Investing line (note 27.2).
  18. “Foreign exchange gain” is an issuer-specific line, not mapped to a shared definition: Investing line (note 29).
  19. “Share premium” is an issuer-specific line, not mapped to a shared definition: Financing line printed 'Share premium'.
  20. “Payment on borrowing (principal & Interest)” is an issuer-specific line, not mapped to a shared definition: Financing line: principal and interest on one line (note 16).

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Earnings / (loss) per share (per share)3 0.77891 2.08722
  1. Printed as 77.89 Kobo; value converted to NGN at 100 Kobo = 1 NGN.
  2. Printed as 208.72 Kobo; value converted to NGN at 100 Kobo = 1 NGN.
Notes and alternative reported figures (1)
  1. Earnings / (loss) per share: printed as “Basic & diluted earnings per share (Kobo)”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividend paid (1,084,000,050) NGN units Audited financial statements, p78
31 Dec 2024 Dividends paid (cash flow statement) Dividend paid (542,000,100) NGN units Audited financial statements, p78

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Consolidated Hallmark Holdings Plc Report and Consolidated Audited Financial Statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: PKF Professional Services (Chartered Accountants), unmodified opinion · signed

    Auditor's sign-off: Najeeb Abdussalaam, for PKF Professional Services

    Final status: Auditor's report signed for PKF Professional Services (Najeeb Abdussalaam, FRC/2013/PRO/ICAN/002/00000000753) and dated 30 March 2026, with the ICAN seal (PDF p35, an image-only page; page image). The statement of financial position is signed by the chairman, the group chief executive officer and the group chief financial officer, but its approval date is left blank ('approved by the Board of Directors on …….. March 2026', PDF p74, page image); note 1 says 'authorized for issue by the Board of Directors on 7 March, 2026' (PDF p79).

    Document date
    30 Mar 2026
    Auditor's report
    30 Mar 2026
    Board approval
    date left blank in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · NGN units (printed “N”)
    • Printed figures that do not agree, kept as printed (checked on page images): 2025 OCI line 'Changes in the fair value on equity instruments at FVOCI' 2,622,075 vs 'Total other comprehensive income for the year net of tax' 1,783,011 (p75); the statement of changes in equity prints 2025 total comprehensive income 8,446,129,366 (p76) vs 8,445,290,302 (p75); share premium 168,933,838 (2025) and 168,933,834 (2024) in the group column vs 168,933,836 in the company column and the changes in equity (p74, p76); 'Profit attributable to equity holders' prints the total comprehensive income figures (8,445,290,302; 2024: 22,589,697,888), not profit for the year (p75), so it is not transcribed.
    • The line 'Net finance income/(expenses) from insurance and reinsurance contract' is printed with no amounts (p75). Unclassified statement of financial position (no current/non-current split). Group-column dashes for investment in subsidiaries (company-only line) are not transcribed. Cash flows by the direct method.
    • Consolidated Hallmark Holdings Plc became the parent of the former Consolidated Hallmark Insurance Plc by a scheme of arrangement (note 1, p79); the 2024 cash-flow statement opens with no cash (p78) and the changes in equity open 2024 at nil (p76). Earnings per share is printed in kobo (77.89; 2024: 208.72); stored in naira with the printed figure and unit kept.
    Technical details
    File
    112 pages, with a text layer
    SHA-256
    f0296ed91b86fe235d2d5974bff7389b64242395e168a153c2e2bd258370aa2a
    Entity as printed
    CONSOLIDATED HALLMARK HOLDINGS PLC and its subsidiaries
    Exchange copy
    retrieved 2026-10-08T18:00:49Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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