Balance Sheet American Overseas Group Limited

Equities

AOREF

BMG546242030

Reinsurance

Delayed OTC Markets Other stock markets 14:00:41 13/03/2026 GMT			5-day change	1st Jan Change
1,225.00 ^USD	0.00%		0.00%	-5.77%

12-24	American Overseas Group Limited Reports Earnings Results for the Nine Months Ended September 30, 2025	CI
12-23	American Overseas Group Limited Reports Earnings Results for the Third Quarter and Nine Months Ended September 30, 2025	CI

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Published financial data: AMERICAN OVERSEAS GROUP LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Premiums and Annuity Revenues	12.32M	20.84M	20.13M	29.35M	51.61M
Total Interest And Dividend Income	709K	439K	263K	829K	427K
Gain (Loss) on Sale of Investments, Total (Rev)	1.58M	54.62K	237K	2.81M	1.02M
Other Revenues, Total	9.78M	11.38M	12.63M	16.63M	22.17M
Total Revenues	24.39M	32.71M	33.26M	49.62M	75.22M
Policy Benefits	10.52M	14.39M	14.51M	20.31M	33.03M
Policy Acquisition / Underwriting Costs, Total	4.84M	7.13M	6.34M	8.94M	14.81M
Amortization of Goodwill and Intangible Assets - (IS)	-	-	-	-	-
Selling General & Admin Expenses, Total	12.8M	14.24M	11.54M	12.14M	12.91M
Other Operating Expenses	78.04K	-	-	-	-
Total Operating Expenses	28.24M	35.76M	32.39M	41.4M	60.76M
Operating Income	-3.85M	-3.05M	867K	8.22M	14.47M
Interest Expense, Total	-1.8M	-2.39M	-2.34M	-2.24M	-2.31M
EBT, Excl. Unusual Items	-5.66M	-5.44M	-1.48M	5.98M	12.15M
Gain (Loss) on Sale of Assets	323K	-	-	-	-
EBT, Incl. Unusual Items	-5.33M	-5.44M	-1.48M	5.98M	12.15M
Income Tax Expense	-322K	62.03K	-	648K	2.75M
Earnings From Continuing Operations	-5.01M	-5.5M	-1.48M	5.33M	9.4M
Net Income to Company	-5.01M	-5.5M	-1.48M	5.33M	9.4M
Net Income - (IS)	-5.01M	-5.5M	-1.48M	5.33M	9.4M
Net Income to Common Incl Extra Items	-5.01M	-5.5M	-1.48M	5.33M	9.4M
Net Income to Common Excl. Extra Items	-5.01M	-5.5M	-1.48M	5.33M	9.4M
Per Share Items
Net EPS - Basic	-107.76	-117.08	-31.42	113.55	200.09
Basic EPS - Continuing Operations	-107.76	-117.08	-31.42	113.55	200.09
Basic Weighted Average Shares Outstanding	46.49K	46.98K	46.98K	46.98K	46.98K
Net EPS - Diluted	-107.76	-117.08	-31.42	113.55	200.09
Diluted EPS - Continuing Operations	-107.76	-117.08	-31.42	113.55	200.09
Diluted Weighted Average Shares Outstanding	46.49K	46.98K	46.98K	46.98K	46.98K
Normalized Basic EPS	-76.03	-72.35	-19.64	79.59	161.68
Normalized Diluted EPS	-76.03	-72.35	-19.64	79.59	161.68
Supplemental Items
EBITDA	-	-	-	-	-
EBITA	-3.85M	-3.05M	867K	8.22M	14.47M
EBIT	-3.85M	-3.05M	867K	8.22M	14.47M
Total Revenues (As Reported)	24.71M	32.71M	33.26M	49.62M	75.22M
Effective Tax Rate - (Ratio)	6.04	-1.14	-	10.83	22.66
Current Foreign Taxes	-	26.46K	-	-	1.45M
Total Current Taxes	-	26.46K	-	-	1.45M
Deferred Foreign Taxes	-322K	35.57K	-	648K	1.31M
Total Deferred Taxes	-322K	35.57K	-	648K	1.31M
Normalized Net Income	-3.53M	-3.4M	-923K	3.74M	7.6M
Interest on Long-Term Debt	-	-	1.82M	2.24M	2.31M
Supplemental Operating Expense Items
General and Administrative Expenses	12.8M	14.24M	11.54M	12.14M	12.91M
Net Rental Expense, Total	330K	345K	331K	328K	329K
Imputed Operating Lease Interest Expense	225K	357K	343K	281K	277K
Imputed Operating Lease Depreciation	105K	-12.26K	-12.38K	46.57K	52.82K
Stock-Based Comp., Other (Total)	229K	27.96K	-	-	-
Total Stock-Based Compensation	229K	27.96K	-	-	-

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Investment In Debt Securities	72.64M	103M	97.65M	133M	144M
Investment In Equity and Preferred Securities, Total	4.14M	3.78M	2.71M	-	-
Total investments	76.78M	106M	100M	133M	144M
Cash And Equivalents	24.25M	31.91M	32.21M	56.85M	46.6M
Reinsurance Recoverable - (IS)	297M	333M	381M	569M	681M
Other Receivables - (Insurance Template)	73.43M	77.18M	95.16M	175M	213M
Deferred Policy Acquisition Costs - (BS)	3.59M	4.59M	4.03M	9.15M	10.21M
Goodwill	33.05M	33.05M	33.05M	33.05M	33.05M
Other Intangibles, Total	4.8M	4.8M	4.8M	4.8M	4.8M
Restricted Cash	548K	4.44M	3.97M	964K	4.86M
Other Long-Term Assets, Total	3.77M	3.17M	3.98M	3.72M	3.97M
Total Assets	517M	598M	658M	985M	1.14B
Liabilities
Accounts Payable, Total	5.96M	10.52M	14.9M	24.39M	25.06M
Accrued Expenses, Total	4.78M	7.57M	5.93M	11.46M	854K
Insurance And Annuity Liabilities	193M	216M	254M	333M	421M
Unearned Premiums	106M	113M	138M	230M	281M
Reinsurance Payable - (BS)	71.99M	82.06M	88.12M	184M	209M
Current Portion of Leases	319K	371K	352K	337K	374K
Long-Term Debt	16.52M	16.52M	18.02M	20.77M	20.77M
Long-Term Leases	1.64M	1.53M	1.25M	1M	822K
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	64.98M	104M	99.41M	136M	127M
Unearned Revenue Non Current	2.48M	3.21M	2.66M	6.88M	7.15M
Deferred Tax Liability Non-Current	-	-	-	648K	1.96M
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	467M	555M	622M	949M	1.1B
Common Stock, Total	4.7M	4.7M	4.7M	4.7M	4.7M
Additional Paid In Capital	189M	189M	189M	189M	189M
Retained Earnings	-152M	-158M	-159M	-154M	-144M
Comprehensive Income and Other	1.96M	1.12M	-4.24M	-3.45M	-3.56M
Total Common Equity	43.33M	37.02M	30.18M	36.3M	45.88M
Minority Interest	6.35M	6.35M	5.75M	300K	300K
Total Equity	49.68M	43.37M	35.93M	36.6M	46.18M
Total Liabilities And Equity	517M	598M	658M	985M	1.14B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	46.98K	46.98K	46.98K	46.98K	46.98K
ECS Total Common Shares Outstanding	46.98K	46.98K	46.98K	46.98K	46.98K
Book Value / Share	922.31	787.98	642.37	772.67	976.6
Tangible Book Value	5.48M	-831K	-7.67M	-1.55M	8.03M
Tangible Book Value Per Share	116.63	-17.7	-163.31	-33.01	170.92
Total Debt	18.48M	18.42M	19.62M	22.11M	21.97M
Net Debt	-5.77M	-13.49M	-12.59M	-34.75M	-24.63M
Debt Equivalent Oper. Leases	2.64M	2.76M	2.65M	2.62M	2.64M
Minority Interest, Total (Incl. Fin. Div)	6.35M	6.35M	5.75M	300K	300K
Account Code - Inventory Valuation	3	3	3	3	3

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	-5.01M	-5.5M	-1.48M	5.33M	9.4M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Total Depreciation, Depletion & Amortization	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-1.28M	90.75K	-124K	-3.55M	-1.02M
Total Asset Writedown	173K	-	-	-	-
Deferred Policy Acquisition Costs - (CF)	-593K	-270K	10.08K	-907K	-786K
Stock-Based Compensation (CF)	229K	27.96K	-	-	-
Change in Accounts Receivable	7.93M	-3.55M	-18.08M	-79.65M	-37.42M
Reinsurance Recoverable - (CF)	15.49M	-29.07M	-24.25M	-101M	-64.06M
Change in Accounts Payable	2.85M	4.5M	4.08M	9.22M	531K
Reinsurance Payable - (CF)	-17.09M	10.07M	6.06M	95.85M	25.06M
Change in Unearned Revenues	-23.12M	7.74M	24.51M	92.19M	50.87M
Change In Deferred Taxes	-	-62.03K	-	648K	1.31M
Change in insurance Reserves / Liabilities	-70.74M	22.7M	38.24M	78.69M	88.36M
Change in Other Net Operating Assets (Collected)	37.43M	9.46M	-26.2M	-61.17M	-68.44M
Other Operating Activities	1.48M	2.45M	2.34M	2.24M	2.31M
Cash from Operations	-52.25M	18.59M	5.12M	38.21M	6.12M
Investment in Marketable and Equity Securities, Total	56.06M	-4.65M	-4.04M	-14.19M	-10.17M
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	56.06M	-4.65M	-4.04M	-14.19M	-10.17M
Long-Term Debt Issued, Total	-	-	1.5M	3.5M	-
Total Debt Issued	-	-	1.5M	3.5M	-
Long-Term Debt Repaid, Total	-	-	-	-750K	-
Total Debt Repaid	-	-	-	-750K	-
Issuance of Common Stock	-	-	-	-	-
Repurchase of Preferred Stock	-	-	-	-	-
Other Financing Activities, Total	-12.17M	-2.39M	-2.74M	-5.13M	-2.31M
Cash from Financing	-12.17M	-2.39M	-1.24M	-2.38M	-2.31M
Net Change in Cash	-8.36M	11.55M	-168K	21.64M	-6.36M
Supplemental Items
Cash Interest Paid	1.8M	1.8M	1.8M	2.12M	2.31M
Cash Income Tax Paid (Refund)	-	35.57K	-	-	-
Net Debt Issued / Repaid	-	-	1.5M	2.75M	-
Levered Free Cash Flow	28.82M	17.3M	-39.82M	-21.22M	-89.41M
Unlevered Free Cash Flow	29.95M	18.79M	-38.36M	-19.82M	-87.96M
Change In Net Working Capital	-32.12M	-20.67M	38.9M	24.95M	97M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	-0.42	-0.34	0.09	0.63	0.85
Return on Total Capital	-3.3	-2.93	0.94	8.99	14.22
Return On Equity %	-9.68	-11.82	-3.72	14.71	22.63
Return on Common Equity	-11.04	-13.69	-4.39	16.05	22.8
Margin Analysis
Gross Profit Margin %	37.02	34.2	37.31	41.04	36.4
SG&A Margin	52.49	43.53	34.7	24.47	17.16
EBITDA Margin %	-	-	-	-	-
EBITA Margin %	-15.8	-9.32	2.61	16.57	19.23
EBIT Margin %	-15.8	-9.32	2.61	16.57	19.23
Income From Continuing Operations Margin %	-20.54	-16.82	-4.44	10.75	12.5
Net Income Margin %	-20.54	-16.82	-4.44	10.75	12.5
Net Avail. For Common Margin %	-20.54	-16.82	-4.44	10.75	12.5
Normalized Net Income Margin	-14.49	-10.39	-2.77	7.54	10.1
Levered Free Cash Flow Margin	118.17	52.89	-119.76	-42.76	-118.85
Unlevered Free Cash Flow Margin	122.79	57.45	-115.35	-39.94	-116.93
Asset Turnover
Asset Turnover	0.04	0.06	0.05	0.06	0.07
Receivables Turnover (Average Receivables)	0.17	0.28	0.24	0.22	0.27
Short Term Liquidity
Current Ratio	1.56	1.4	1.48	1.37	1.47
Quick Ratio	0.38	0.34	0.37	0.39	0.4
Operating Cash Flow to Current Liabilities	-0.21	0.06	0.01	0.07	0.01
Days Sales Outstanding (Average Receivables)	2.16K	1.28K	1.53K	1.63K	1.36K
Average Days Payable Outstanding	2.05K	1.45K	1.73K	1.94K	1.69K
Long Term Solvency
Total Debt/Equity	37.2	42.47	54.61	60.41	47.57
Total Debt / Total Capital	27.11	29.81	35.32	37.66	32.23
LT Debt/Equity	36.56	41.61	53.63	59.48	46.76
Long-Term Debt / Total Capital	26.64	29.21	34.69	37.08	31.69
Total Liabilities / Total Assets	90.39	92.75	94.54	96.29	95.95
EBIT / Interest Expense	-2.14	-1.28	0.37	3.67	6.25
EBITDA / Interest Expense	-1.95	-1.13	0.51	3.82	6.4
(EBITDA - Capex) / Interest Expense	-1.95	-1.13	0.51	3.82	6.4
Total Debt / EBITDA	-5.25	-6.81	16.37	2.59	1.48
Net Debt / EBITDA	1.64	4.99	-10.51	-4.06	-1.66
Total Debt / (EBITDA - Capex)	-5.25	-6.81	16.37	2.59	1.48
Net Debt / (EBITDA - Capex)	1.64	4.99	-10.51	-4.06	-1.66
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	12.52	34.13	1.67	49.2	51.61
Gross Profit, 1 Yr. Growth %	-28.19	23.93	10.89	64.12	34.46
EBITDA, 1 Yr. Growth %	-	-	-	-	-
EBITA, 1 Yr. Growth %	272.82	-20.82	-128.43	847.86	75.99
EBIT, 1 Yr. Growth %	272.82	-20.82	-128.43	847.86	75.99
Earnings From Cont. Operations, 1 Yr. Growth %	35.09	9.79	-73.16	-461.4	76.21
Net Income, 1 Yr. Growth %	35.09	9.79	-73.16	-461.4	76.21
Normalized Net Income, 1 Yr. Growth %	65.28	-3.83	-72.86	-505.3	103.15
Diluted EPS Before Extra, 1 Yr. Growth %	34.14	8.65	-73.16	-461.39	76.21
Accounts Receivable, 1 Yr. Growth %	-9.79	4.86	23.59	84.1	21.46
Total Assets, 1 Yr. Growth %	-17.13	15.76	10.01	49.64	15.77
Common Equity, 1 Yr. Growth %	-8.73	-14.56	-18.48	20.28	25.4
Tangible Book Value, 1 Yr. Growth %	-43.05	-115.17	822.75	-79.78	-735.72
Cash From Operations, 1 Yr. Growth %	173.71	-135.57	-72.48	646.97	-83.98
Levered Free Cash Flow, 1 Yr. Growth %	-507.03	-39.97	-307.45	-46.73	314.15
Unlevered Free Cash Flow, 1 Yr. Growth %	-635.93	-37.25	-285.4	-48.34	335.68
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	27.46	22.85	16.78	23.16	50.4
Gross Profit, 2 Yr. CAGR %	-16.65	-5.66	17.23	34.91	48.55
EBITDA, 2 Yr. CAGR %	-	-	-	-	-
EBITA, 2 Yr. CAGR %	211.62	71.81	-52.55	64.16	308.43
EBIT, 2 Yr. CAGR %	211.62	71.81	-52.55	64.16	308.43
Earnings From Cont. Operations, 2 Yr. CAGR %	25.58	21.79	-45.72	-1.52	152.35
Net Income, 2 Yr. CAGR %	25.58	21.79	-45.72	-1.52	152.35
Normalized Net Income, 2 Yr. CAGR %	33.51	26.07	-48.91	4.88	186.94
Diluted EPS Before Extra, 2 Yr. CAGR %	24.86	20.72	-46	-1.52	152.35
Accounts Receivable, 2 Yr. CAGR %	-3.59	-2.74	13.84	50.84	49.54
Total Assets, 2 Yr. CAGR %	-9.02	-2.05	12.85	28.3	31.66
Common Equity, 2 Yr. CAGR %	-6.8	-11.69	-16.54	-0.98	23.3
Tangible Book Value, 2 Yr. CAGR %	-32.53	-70.6	18.33	36.58	2.31
Cash From Operations, 2 Yr. CAGR %	319.79	-1.33	-68.71	43.39	9.39
Levered Free Cash Flow, 2 Yr. CAGR %	-44.48	56.31	17.55	5.12	49.83
Unlevered Free Cash Flow, 2 Yr. CAGR %	-43.92	83.39	13.18	-2.13	51.43
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-1.7	29.64	15.34	26.71	32
Gross Profit, 3 Yr. CAGR %	18.35	-4.87	-0.44	31.14	34.76
EBITDA, 3 Yr. CAGR %	-	-	-	-	-
EBITA, 3 Yr. CAGR %	-22.66	97.37	-5.67	28.74	68.01
EBIT, 3 Yr. CAGR %	-22.66	97.37	-5.67	28.74	68.01
Earnings From Cont. Operations, 3 Yr. CAGR %	-22.15	20.08	-26.44	2.11	19.56
Net Income, 3 Yr. CAGR %	-22.15	20.08	-26.44	2.11	19.56
Normalized Net Income, 3 Yr. CAGR %	-18.97	19.68	-24.44	1.89	30.74
Diluted EPS Before Extra, 3 Yr. CAGR %	-22.73	19.21	-26.87	1.76	19.56
Accounts Receivable, 3 Yr. CAGR %	-3.48	-0.85	5.35	33.63	40.33
Total Assets, 3 Yr. CAGR %	-7.72	-1.41	1.81	23.98	24.01
Common Equity, 3 Yr. CAGR %	-6.82	-9.47	-14.02	-5.73	7.42
Tangible Book Value, 3 Yr. CAGR %	-29.61	-58.97	-7.27	-34.34	112.96
Cash From Operations, 3 Yr. CAGR %	86.4	84.38	-35.53	-9.9	-30.94
Levered Free Cash Flow, 3 Yr. CAGR %	-17.14	-43.02	77.84	-9.71	67
Unlevered Free Cash Flow, 3 Yr. CAGR %	-15.26	-41.78	90.06	-12.86	62
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-14.96	3.49	5.31	27.01	28.26
Gross Profit, 5 Yr. CAGR %	-26.6	-2.38	17.9	9.4	16.84
EBITDA, 5 Yr. CAGR %	-	-	-	-	-
EBITA, 5 Yr. CAGR %	-31.83	-6.35	-36.39	83.35	69.52
EBIT, 5 Yr. CAGR %	-30.6	-6.35	-36.39	83.35	69.52
Earnings From Cont. Operations, 5 Yr. CAGR %	-20.93	-6.03	-32.61	10.92	20.44
Net Income, 5 Yr. CAGR %	-20.93	-6.03	-32.61	10.92	20.44
Normalized Net Income, 5 Yr. CAGR %	-19	-6.22	-32.62	13.52	28.85
Diluted EPS Before Extra, 5 Yr. CAGR %	-21.88	-7.1	-33.05	10.44	20.02
Accounts Receivable, 5 Yr. CAGR %	3.38	2	3.11	17.27	21.19
Total Assets, 5 Yr. CAGR %	-2.07	-0.95	0.01	9.54	12.84
Common Equity, 5 Yr. CAGR %	-8.12	-9.84	-10.84	-6.16	-0.68
Tangible Book Value, 5 Yr. CAGR %	-28	-49.08	-13.36	-33.62	-3.55
Cash From Operations, 5 Yr. CAGR %	31.85	-13.05	-8.71	66.74	-20.34
Levered Free Cash Flow, 5 Yr. CAGR %	18.32	9.04	-4.7	-25.67	66.06
Unlevered Free Cash Flow, 5 Yr. CAGR %	31.55	7.22	-4.86	-26.94	73.55