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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

Liberty Kenya Holdings

LBTY · Nairobi Securities Exchange · Incorporated in Kenya · Consolidated statements

On this page
Company details
Legal name
Liberty Kenya Holdings Plc
Incorporated in
Kenya
Listing
LBTY on the Nairobi Securities Exchange, active · ISIN KE2000002168 (observed 2026-10-07)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · published summary of audited statements, final status not established · source

Read with these figures

  • Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY2025 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2025: final status not established

    Published by the company through the NSE as extracts of its audited financial statements. No auditor's report on the summary is printed; the directors state that the full statements were audited by PricewaterhouseCoopers LLP with an unmodified opinion and were approved by the Board on 11 March 2026 and signed on its behalf by R Etemesi (Chairman) and K Godden (Group Chief Executive Officer), whose names are typeset with no visible signature (PDF p1, page image).

    Source: Liberty Kenya Holdings Plc Audited results of the Group and Company For the year ended 31 December 2025 (dated 2026-03-12)

  • 2025, 2024: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The Directors are pleased to present extracts of the Group and Company audited financial statements for the year ended 31 December 2025. These are extracts from the financial statements audited by PricewaterhouseCoopers LLP, which issued an unmodified audit opinion.' (p1) No auditor's report on the summary is printed; the summary states 'The Directors are pleased to present extracts of the Group and Company audited financial statements for the year ended 31 December 2025. These are extracts from the financial statements audited by PricewaterhouseCoopers LLP, which issued an unmodified audit opinion.' (p1). Statement of financial position and statement of comprehensive income with full face lines; statement of changes in equity (not transcribed); 'Abridged' statement of cash flows with the three activity totals, the net change and the cash reconciliation only. No notes, no segment information.

    Source: Liberty Kenya Holdings Plc Audited results of the Group and Company For the year ended 31 December 2025 (dated 2026-03-12)

  • Insurance revenue (IFRS 17)

    KES 11.9 billion

    11,883 KES millions · p1

    +8.5% vs 2024

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

  • Insurance service result

    KES 478 million

    478 KES millions · p1

    −55.1% vs 2024

  • Profit / (loss) for the year

    KES 487 million

    487 KES millions · p1

    −65.3% vs 2024

  • Total assets

    KES 46.3 billion

    46,306 KES millions · p1

    −3.8% vs 2024

  • Insurance contract liabilities

    KES 20.8 billion

    20,792 KES millions · p1

    +9.8% vs 2024

  • Total equity

    KES 10.1 billion

    10,080 KES millions · p1

    −5.3% vs 2024

Large amounts are rounded for reading (KES 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 KES millions 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 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY2024 — published summary of audited statements (summary), final status not established; comparative in the FY2025 filing · source
    • 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The Directors are pleased to present extracts of the Group and Company audited financial statements for the year ended 31 December 2025. These are extracts from the financial statements audited by PricewaterhouseCoopers LLP, which issued an unmodified audit opinion.' (p1) No auditor's report on the summary is printed; the summary states 'The Directors are pleased to present extracts of the Group and Company audited financial statements for the year ended 31 December 2025. These are extracts from the financial statements audited by PricewaterhouseCoopers LLP, which issued an unmodified audit opinion.' (p1). Statement of financial position and statement of comprehensive income with full face lines; statement of changes in equity (not transcribed); 'Abridged' statement of cash flows with the three activity totals, the net change and the cash reconciliation only. No notes, no segment information.

Income statement

Income statement, KES millions. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Insurance revenue 11,883 10,950
Insurance service expense (10,153) (8,528)
Net insurance service result before reinsurance contracts held1 1,730 2,422
Net expense from reinsurance contracts held (1,252) (1,358)
Insurance service result 478 1,064
Investment income2 31 11
Interest income on financial assets held at amortised cost 808 1,074
profit or loss 5,205 5,962
Fair value adjustment to financial liabilities under3 (2,024) (2,154)
Net investment income4 4,020 4,893
Net finance expenses from insurance contracts issued (2,423) (2,806)
Net finance income from reinsurance contracts held5 53 55
Net insurance finance expenses (2,370) (2,751)
Net insurance and investment result 2,128 3,206
Revenue from contracts with customers6 519 456
Other operating expenses (1,362) (1,351)
Finance costs (8) (8)
Bancassurance obligations7 (186) (212)
Profit before taxation from continuing operations 1,091 2,091
Taxation (432) (721)
Total earnings from continuing operations8 659 1,370
Total earnings from discontinued operations9 (172) 32
Total earnings 487 1,402
Items that may be reclassified subsequently to profit or loss (65) (124)
Foreign currency translation10 (65) (124)
Total comprehensive income 422 1,278
Non-controlling interests11 31 13
Shareholders' equity12 416 1,315
Non-controlling interests13 6 (37)
Notes and alternative reported figures (13)
  1. “Net insurance service result before reinsurance contracts held” is an issuer-specific line, not mapped to a shared definition: IFRS 17 subtotal: insurance revenue less insurance service expense.
  2. “Investment income” is an issuer-specific line, not mapped to a shared definition: Investment income (dividends and similar; excludes interest at amortised cost and fair-value adjustments).
  3. “Fair value adjustment to financial liabilities under” is an issuer-specific line, not mapped to a shared definition: Fair-value movement on investment-contract liabilities (printed negative).
  4. “Net investment income” is an issuer-specific line, not mapped to a shared definition: Subtotal of the investment lines.
  5. “Net finance income from reinsurance contracts held” is an issuer-specific line, not mapped to a shared definition: IFRS 17 insurance finance income on reinsurance held.
  6. “Revenue from contracts with customers” is an issuer-specific line, not mapped to a shared definition: IFRS 15 revenue below the net insurance and investment result.
  7. “Bancassurance obligations” is an issuer-specific line, not mapped to a shared definition: Presented separately from 2025 (footnote 2).
  8. “Total earnings from continuing operations” is an issuer-specific line, not mapped to a shared definition: Profit after tax from continuing operations.
  9. “Total earnings from discontinued operations” is an issuer-specific line, not mapped to a shared definition: Heritage Insurance Tanzania, sold in 2025.
  10. “Foreign currency translation” is an issuer-specific line, not mapped to a shared definition: OCI item that may be reclassified.
  11. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of total earnings.
  12. “Shareholders' equity” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income.
  13. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of total comprehensive income.

Balance sheet

Balance sheet, KES millions. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Intangible assets 1,373 1,447
Owner-occupied properties1 1,179 1,216
Investment properties 37 –2
Equipment3 165 146
Right-of-use-assets 43 52
Interest in subsidiaries4 –2 –2
Deferred taxation –2 6
Intergroup balances with subsidiaries5 –2 –2
Reinsurance contract assets 1,424 1,884
Financial instruments6 33,173 28,143
Current taxation 93 66
Prepayments and other receivables 546 746
Assets classified as held for sale7 –2 5,334
Cash and cash equivalents 8,273 9,109
Total assets 46,306 48,149
Deferred taxation 1,092 1,007
Insurance contract liabilities 20,792 18,937
Financial liabilities under investment contracts 12,441 11,021
Intergroup balances with subsidiaries5 –8 –8
Financial liabilities9 120 225
Lease liabilities10 55 61
Employee benefits11 210 207
Other payables 1,516 1,566
Liabilities relating to assets held for sale12 –8 4,480
Total liabilities 36,226 37,504
Ordinary shareholders' equity 10,080 10,304
Share capital and share premium13 2,026 2,026
Retained surplus 5,597 6,473
Other reserves 2,457 1,805
Non-controlling interests –14 341
Total equity 10,080 10,645
Total equity and liabilities 46,306 48,149
  1. Printed “–”, read as nil: subtotal_arithmetic: bs.total_assets.
  2. Printed “–”, read as nil: subtotal_arithmetic: bs.total_liabilities.
  3. Printed “–”, read as nil: subtotal_arithmetic: bs.total_equity.
Notes and alternative reported figures (11)
  1. “Owner-occupied properties” is an issuer-specific line, not mapped to a shared definition: Owner-occupied property (printed apart from equipment).
  2. “Equipment” is an issuer-specific line, not mapped to a shared definition: Equipment (printed apart from owner-occupied properties).
  3. “Interest in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Company-only line: printed '–' in the Group columns.
  4. “Intergroup balances with subsidiaries” is an issuer-specific line, not mapped to a shared definition: Company-only line: printed '–' in the Group columns.
  5. “Financial instruments”: mapping to a shared definition is uncertain. Printed 'Financial instruments': financial investments merged with staff loans receivable in the restatement (footnote 1); not analysed by category in the summary.
  6. “Assets classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Heritage Insurance Tanzania (disposed in 2025).
  7. “Financial liabilities” is an issuer-specific line, not mapped to a shared definition: Financial liabilities other than those under investment contracts (not analysed in the summary).
  8. “Lease liabilities” is an issuer-specific line, not mapped to a shared definition: Current and non-current not split.
  9. “Employee benefits” is an issuer-specific line, not mapped to a shared definition: Employee benefit liabilities.
  10. “Liabilities relating to assets held for sale” is an issuer-specific line, not mapped to a shared definition: Heritage Insurance Tanzania (disposed in 2025).
  11. “Share capital and share premium” is an issuer-specific line, not mapped to a shared definition: One printed line for share capital and share premium (merged in the restatement, footnote 1).

Cash flow

Cash flow, KES millions. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Cashflows from operating activities (304) (1,795)
Cashflows from investing activities 339 (105)
Cashflows from financing activities (871) (299)
Net (decrease) increase in cash equivalents (836) (2,199)
Cash and cash equivalents at the beginning of the year 9,109 12,857
Classified as held for sale1 –2 (1,529)
Foreign currency translation –2 (20)
Cash and cash equivalents at the end of the year 8,273 9,109
  1. Printed “–”; reading unresolved, so no amount is shown. Printed '–' for 2025; the closing-cash reconciliation is complete without it.
Notes and alternative reported figures (1)
  1. “Classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Reconciling item between opening and closing cash.

Per share and shares

Per share and shares. Columns: FY2025 — published summary of audited statements (final status not established), as reported for the year; FY2024 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2025.
Line (as printed) FY2025Published summary of audited statements (summary)reported for the yearFY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations
Earnings / (loss) per share (per share)1 0.85 2.59
Profit / (loss) attributable to shareholders (KES millions)2 456 1,389
Notes and alternative reported figures (2)
  1. Earnings / (loss) per share: printed as “All operations (KShs)”.
  2. Profit / (loss) attributable to shareholders: printed as “Shareholders' equity”.

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.

No dividend statement or amount collected.

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.

  • Liberty Kenya Holdings Plc Audited results of the Group and Company For the year ended 31 December 2025

    Year ended 31 December 2025 · Published summary of audited statements (summary) · final status not established

    Audit: PricewaterhouseCoopers LLP (auditor of the full financial statements, as the summary states; no report on the summary is printed) (named); no auditor's opinion on the full statements in this document · no signature page in this document

    Final status: Published by the company through the NSE as extracts of its audited financial statements. No auditor's report on the summary is printed; the directors state that the full statements were audited by PricewaterhouseCoopers LLP with an unmodified opinion and were approved by the Board on 11 March 2026 and signed on its behalf by R Etemesi (Chairman) and K Godden (Group Chief Executive Officer), whose names are typeset with no visible signature (PDF p1, page image).

    Document date
    none printed — undated
    Published
    12 Mar 2026
    Auditor's report
    date not found in this document
    Board approval
    11 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · KES millions (printed “KShs Millions”)
    • The directory lists 'Liberty Kenya Holdings Ltd' (NSE roster); the document prints 'Liberty Kenya Holdings Plc' (p1). No registration number or change-of-name statement is printed; the difference is the legal-form suffix only.
    • Company column (not transcribed): 2024 'Net investment income' is printed 140 while its only item, investment income, is 315 and the net insurance and investment result is 315 (p1). Kept as printed.
    • Lines printed with a dash in the Group columns because they belong to the Company only (interest in subsidiaries, intergroup balances) are read as dashes within their totals.
    • Group 2024 statement of financial position and statement of comprehensive income columns are headed 'Restated': footnote 1 (financial investments and staff loans merged into financial instruments; share capital and share premium merged) and footnote 2 (profit commission income moved from investment income to net expenses from reinsurance contracts held; bancassurance obligations presented separately; unit-trust interest moved to fair value adjustments) (p1).
    • No auditor's report on the summary is printed; the summary states 'The Directors are pleased to present extracts of the Group and Company audited financial statements for the year ended 31 December 2025. These are extracts from the financial statements audited by PricewaterhouseCoopers LLP, which issued an unmodified audit opinion.' (p1).
    • Statement of financial position and statement of comprehensive income with full face lines; statement of changes in equity (not transcribed); 'Abridged' statement of cash flows with the three activity totals, the net change and the cash reconciliation only. No notes, no segment information.
    Technical details
    File
    1 pages, with a text layer
    SHA-256
    c7d77e6e864c884c5f65be67201a159349a7c74e526d854a842c5a13fb535352
    Entity as printed
    Liberty Kenya Holdings Plc (Group and Company)
    Exchange copy
    retrieved 2026-10-08T18:05:19Z

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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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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