Crest Micro Life Insurance Limited (CREST) Share Price & Fundamentals
Crest Micro Life Insurance (CREST) share price is Rs. 1,099.00, down 0.54% on 2026-09-22. Open Rs. 1,105.00. High Rs. 1,115.00. Low Rs. 1,071.90. Volume 12,631.
Crest Micro Life Insurance Limited is a NEPSE-listed company (CREST), Life Insurance sector. Premium: Rs. 43.4 Crore. Net profit: Rs. 0.25 Crore. Net worth: Rs. 54.21 Crore.
About Crest Micro Life Insurance Limited
CREST Micro Life Insurance Limited is a NEPSE-listed life insurance company in Nepal operating under NFRS as mandated by the Nepal Insurance Authority.
Crest Micro Life Insurance Limited (CREST) has 75,00,000 shares outstanding. It listed on NEPSE in 2080.
CREST key metrics
CREST strengths
What Crest Micro Life Insurance Limited's own accounts show in its favour, graded against the rest of its sector.
- Premiums collected grew 27.9% on last year, so the insurer is writing more business. (Premium Growth & Book Quality)
- New policies sold grew 57.5% on last year, so the sales side is working. (Premium Growth & Book Quality)
- The number of live policies grew 47.3% on last year. (Premium Growth & Book Quality)
- 88.2% of what it owns belongs to shareholders rather than policyholders and lenders. (Solvency)
- Earns 8.8% on the money it holds for policyholders, so the funds are well invested. (Investment Performance)
- Earns 2.1% a year on everything it owns, so its investments are working well. (Profitability)
- Agent commissions take only 9.4% of premiums, so selling costs are controlled. (Expense Efficiency)
- The company grew 12.6% bigger over the year. (Shareholder Returns)
CREST weaknesses
What the same accounts show against it. Both lists are computed from the filed figures, not opinion, and are not advice.
- Earns only 2.3% a year on shareholders' money, below what owners would hope for. (Profitability)
- Running costs take 45.3% of premiums, a heavy load on what customers pay in. (Expense Efficiency)
- Only 0.5% of income becomes profit once costs are paid. (Profitability)
- Only 15% of premiums come from renewals, so it depends on constantly finding new customers. (Premium Growth & Book Quality)
- Each share earned only Rs 0.34 of profit over the year. (Shareholder Returns)
- The policyholder fund moved -5.7%, so cover for future claims is not building. (Reserving & Liability Strength)
- Only 19.4% of investments are long term, a mismatch against promises lasting decades. (Investment Performance)
- The average policy is worth only Rs 769.37, so premiums per customer are small. (Premium Growth & Book Quality)
- Holds 1.97x of the required safety capital, close to the 1.5 times the regulator sets. (Solvency)
- 66.7% of premiums go out as claims, which leaves little margin on the policies sold. (Claims & Underwriting)
- Only 11.3% of income comes from investments, so it depends on premiums alone. (Investment Performance)
- Passes most risk on, keeping only 75.5%, so much of the premium goes elsewhere. (Claims & Underwriting)
CREST Q4 2082/83 results
In Q4 2082/83 Crest Micro Life Insurance Limited reported a loss of Rs. 0.96 crore and net earned premiums of Rs. 11.27 crore. Profit in Q3 2082/83 was Rs. 0.04 crore. Profit turned from a profit to a loss on the previous quarter. Net earned premiums fell 1.09% on the previous quarter. Profit in Q4 2081/82, the same quarter a year earlier, was Rs. 1.22 crore. Profit turned from a profit to a loss on the same quarter last year. Net earned premiums fell 22.28% on the same quarter last year.
CREST annual results 2082/83
For the financial year 2082/83 Crest Micro Life Insurance Limited reported net profit of Rs. 0.25 crore, net earned premiums of Rs. 43.4 crore and net worth of Rs. 54.21 crore. Net profit in 2081/82 was Rs. 2.27 crore. Net profit fell 88.87% on the year. Net earned premiums grew 27.93% on the year.
CREST profit and loss for 2082/83
In the financial year 2082/83, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 43.4 crore, other income of Rs. 3.35 crore, total income of Rs. 46.75 crore, net benefits and claims paid of Rs. 28.95 crore, other expenses of Rs. 20.85 crore, total expenses of Rs. 49.8 crore, profit before tax of Rs. 3.05 crore and net profit for the year of Rs. 0.25 crore.
Reported under net earned premiums: gross earned premiums of Rs. 57.51 crore and premiums ceded of Rs. 14.11 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0.07 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 5.3 crore, net gain/(loss) on fair value changes of Rs. 3.41 crore, net realised gains/(losses) of Rs. 1.41 crore and other income of Rs. 0.01 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 5.06 crore, claims ceded of Rs. 14.32 crore and gross change in contract liabilities of Rs. 7.49 crore. Reported under other expenses: commission expenses of Rs. 4.09 crore, service fees of Rs. 0.22 crore, other direct expenses of Rs. 0.04 crore, employee benefits expenses of Rs. 6.18 crore, depreciation and amortization expenses of Rs. 0.89 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 9.39 crore and finance cost of Rs. 0.06 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 3.3 crore.
CREST profit and loss for 2081/82
In the financial year 2081/82, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 33.93 crore, other income of Rs. 4.95 crore, total income of Rs. 38.87 crore, net benefits and claims paid of Rs. 21.96 crore, other expenses of Rs. 14.64 crore, total expenses of Rs. 36.6 crore, profit before tax of Rs. 2.27 crore and net profit for the year of Rs. 2.27 crore.
Reported under net earned premiums: gross earned premiums of Rs. 43.54 crore and premiums ceded of Rs. 9.62 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0.02 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 5.21 crore, net gain/(loss) on fair value changes of Rs. 0.91 crore, net realised gains/(losses) of Rs. 0.69 crore and other income of Rs. 0.07 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 11.91 crore, claims ceded of Rs. 6.26 crore, gross change in contract liabilities of Rs. 16.31 crore and change in contract liabilities ceded to reinsurers of Rs. 0 crore. Reported under other expenses: commission expenses of Rs. 3.07 crore, service fees of Rs. 0.17 crore, other direct expenses of Rs. 0.01 crore, employee benefits expenses of Rs. 5.63 crore, depreciation and amortization expenses of Rs. 0.78 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 4.91 crore and finance cost of Rs. 0.08 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 0 crore.
CREST profit and loss for 2080/81
In the financial year 2080/81, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 8.43 crore, other income of Rs. 4.78 crore, total income of Rs. 13.2 crore, net benefits and claims paid of Rs. 4.86 crore, other expenses of Rs. 7.84 crore, total expenses of Rs. 12.7 crore, profit before tax of Rs. 0.5 crore and net profit for the year of Rs. 1.27 crore.
Reported under net earned premiums: gross earned premiums of Rs. 9.76 crore and premiums ceded of Rs. 1.34 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 4.78 crore, net gain/(loss) on fair value changes of Rs. 0 crore, net realised gains/(losses) of Rs. 0 crore and other income of Rs. 0 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 0.88 crore, claims ceded of Rs. 0.48 crore, gross change in contract liabilities of Rs. 4.75 crore and change in contract liabilities ceded to reinsurers of Rs. 0.3 crore. Reported under other expenses: commission expenses of Rs. 1.07 crore, service fees of Rs. 0.04 crore, other direct expenses of Rs. 0.01 crore, employee benefits expenses of Rs. 4 crore, depreciation and amortization expenses of Rs. 0.72 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 1.9 crore and finance cost of Rs. 0.1 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 0.76 crore.
CREST balance sheet for 2080/81
In the financial year 2080/81, Crest Micro Life Insurance Limited reported total assets of Rs. 61.44 crore, total liabilities of Rs. 7.22 crore and total equity of Rs. 54.21 crore.
Reported under total assets: goodwill & intangible assets of Rs. 0.16 crore, property and equipment of Rs. 3.71 crore, investment properties of Rs. 0 crore, deferred tax assets of Rs. 0.72 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investments of Rs. 54.3 crore, loans of Rs. 0 crore, reinsurance assets of Rs. 0.3 crore, current tax assets of Rs. 0.26 crore, insurance receivables of Rs. 0 crore, other assets of Rs. 0.2 crore, other financial assets of Rs. 0 crore and cash and cash equivalent of Rs. 1.78 crore. Reported under total liabilities: provisions of Rs. 0.16 crore, gross insurance contract liabilities of Rs. 4.76 crore, deferred tax liabilities of Rs. 0 crore, insurance payables of Rs. 0.5 crore, current tax liabilities of Rs. 0 crore, borrowings of Rs. 0 crore, other liabilities of Rs. 1.3 crore and other financial liabilities of Rs. 0.5 crore. Reported under total equity: share capital of Rs. 52.5 crore, share application money pending allotment of Rs. 0 crore, share premium of Rs. 0 crore, catastrophe reserves of Rs. 0.1 crore, retained earnings of Rs. 0.89 crore and other equity of Rs. 0.73 crore.
CREST balance sheet for 2079/80
In the financial year 2079/80, Crest Micro Life Insurance Limited reported total assets of Rs. 54.58 crore, total liabilities of Rs. 1.63 crore and total equity of Rs. 52.95 crore.
Reported under total assets: goodwill & intangible assets of Rs. 0.1 crore, property and equipment of Rs. 3.29 crore, investment properties of Rs. 0 crore, deferred tax assets of Rs. 0 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, investments of Rs. 46.75 crore, loans of Rs. 0 crore, reinsurance assets of Rs. 0 crore, current tax assets of Rs. 0 crore, insurance receivables of Rs. 0 crore, other assets of Rs. 0.04 crore, other financial assets of Rs. 0 crore and cash and cash equivalent of Rs. 4.39 crore. Reported under total liabilities: provisions of Rs. 0.02 crore, gross insurance contract liabilities of Rs. 0.01 crore, deferred tax liabilities of Rs. 0.04 crore, insurance payables of Rs. 0 crore, current tax liabilities of Rs. 0.03 crore, borrowings of Rs. 0 crore, other liabilities of Rs. 1.3 crore and other financial liabilities of Rs. 0.23 crore. Reported under total equity: share capital of Rs. 52.5 crore, share application money pending allotment of Rs. 0 crore, share premium of Rs. 0 crore, catastrophe reserves of Rs. 0.05 crore, retained earnings of Rs. 0.4 crore and other equity of Rs. 0 crore.
CREST cash flow for 2080/81
In the financial year 2080/81, Crest Micro Life Insurance Limited reported opening cash & cash equivalents of Rs. 4.39 crore, net cash flow from operating activities of Rs. 1.43 crore, net cash flow from investing activities of Rs. 4.04 crore, net cash flow from financing activities of Rs. 0 crore, net change in cash of Rs. 2.61 crore and closing cash & cash equivalents of Rs. 1.78 crore.
Reported under net cash flow from operating activities: gross premium received of Rs. 9.76 crore, commission / reinsurance commission received of Rs. 0 crore, claim recovery received from reinsurers of Rs. 0.48 crore, other direct income received of Rs. 0 crore, other income received of Rs. 0 crore, gross benefits and claims paid of Rs. 0.88 crore, reinsurance premium paid of Rs. 0.83 crore, commission paid of Rs. 0.93 crore, service fees paid of Rs. 0 crore, employee benefits expenses paid of Rs. 3.71 crore, other expenses paid of Rs. 2.35 crore and income tax paid of Rs. 0.29 crore. Reported under net cash flow from investing activities: acquisitions of intangible assets of Rs. 0.14 crore, acquisitions of property and equipment of Rs. 1.12 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, purchase of equity instruments of Rs. 0 crore, proceeds from sale of equity instruments of Rs. 0 crore, purchase of mutual funds of Rs. 0 crore, proceeds from sale of mutual funds of Rs. 0 crore, purchase of debentures of Rs. 0 crore, proceeds from sale of debentures of Rs. 0 crore, investments in deposits of Rs. 10.7 crore, maturity of deposits of Rs. 3.15 crore, interest income received of Rs. 4.78 crore, dividend received of Rs. 0 crore and loans against insurance policies of Rs. 0 crore. Reported under net cash flow from financing activities: interest paid of Rs. 0 crore, proceeds from borrowings of Rs. 0 crore, repayment of borrowings of Rs. 0 crore, proceeds from issue of share capital of Rs. 0 crore and dividend paid of Rs. 0 crore.
CREST cash flow for 2079/80
In the financial year 2079/80, Crest Micro Life Insurance Limited reported opening cash & cash equivalents of Rs. 0 crore, net cash flow from operating activities of Rs. 0.89 crore, net cash flow from investing activities of Rs. 48.99 crore, net cash flow from financing activities of Rs. 52.5 crore, net change in cash of Rs. 4.39 crore and closing cash & cash equivalents of Rs. 4.39 crore.
Reported under net cash flow from operating activities: gross premium received of Rs. 0.01 crore, commission / reinsurance commission received of Rs. 0 crore, claim recovery received from reinsurers of Rs. 0 crore, other direct income received of Rs. 1.5 crore, other income received of Rs. 0 crore, gross benefits and claims paid of Rs. 0 crore, reinsurance premium paid of Rs. 0 crore, commission paid of Rs. 0 crore, service fees paid of Rs. 0 crore, employee benefits expenses paid of Rs. 0.27 crore, other expenses paid of Rs. 0.27 crore and income tax paid of Rs. 0.07 crore. Reported under net cash flow from investing activities: acquisitions of intangible assets of Rs. 0.06 crore, acquisitions of property and equipment of Rs. 2.19 crore, investment in subsidiaries of Rs. 0 crore, investment in associates of Rs. 0 crore, purchase of equity instruments of Rs. 0 crore, proceeds from sale of equity instruments of Rs. 0 crore, purchase of mutual funds of Rs. 0 crore, proceeds from sale of mutual funds of Rs. 0 crore, purchase of debentures of Rs. 0 crore, proceeds from sale of debentures of Rs. 0 crore, investments in deposits of Rs. 46.75 crore, maturity of deposits of Rs. 0 crore, interest income received of Rs. 0 crore, dividend received of Rs. 0 crore and loans against insurance policies of Rs. 0 crore. Reported under net cash flow from financing activities: interest paid of Rs. 0 crore, proceeds from borrowings of Rs. 0 crore, repayment of borrowings of Rs. 0 crore, proceeds from issue of share capital of Rs. 52.5 crore and dividend paid of Rs. 0 crore.
CREST quarterly for Q4 2082/83
In the quarter Q4 2082/83, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 11.27 crore, other income of Rs. 0.35 crore, total income of Rs. 11.63 crore, net benefits and claims paid of Rs. 9.74 crore, other expenses of Rs. 6.15 crore, total expenses of Rs. 15.89 crore, profit before tax of Rs. 4.26 crore and net profit for the year of Rs. 0.96 crore.
Reported under net earned premiums: gross earned premiums of Rs. 15.16 crore and premiums ceded of Rs. 3.88 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0.01 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 1.04 crore, net gain/(loss) on fair value changes of Rs. 0.71 crore, net realised gains/(losses) of Rs. 0 crore and other income of Rs. 0 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 11.62 crore, claims ceded of Rs. 5.62 crore and gross change in contract liabilities of Rs. 3.74 crore. Reported under other expenses: commission expenses of Rs. 1.13 crore, service fees of Rs. 0.06 crore, other direct expenses of Rs. 0.02 crore, employee benefits expenses of Rs. 1.59 crore, depreciation and amortization expenses of Rs. 0.24 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 3.1 crore and finance cost of Rs. 0.01 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 3.3 crore.
CREST quarterly for Q3 2082/83
In the quarter Q3 2082/83, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 11.4 crore, other income of Rs. 2.07 crore, total income of Rs. 9.33 crore, net benefits and claims paid of Rs. 4.56 crore, other expenses of Rs. 4.73 crore, total expenses of Rs. 9.29 crore, profit before tax of Rs. 0.04 crore and net profit for the year of Rs. 0.04 crore.
Reported under net earned premiums: gross earned premiums of Rs. 14.85 crore and premiums ceded of Rs. 3.45 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0.01 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 1.12 crore, net gain/(loss) on fair value changes of Rs. 3.21 crore, net realised gains/(losses) of Rs. 0 crore and other income of Rs. 0 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 7.83 crore, claims ceded of Rs. 4.09 crore, gross change in contract liabilities of Rs. 0.82 crore and change in contract liabilities ceded to reinsurers of Rs. 0 crore. Reported under other expenses: commission expenses of Rs. 1.09 crore, service fees of Rs. 0.06 crore, other direct expenses of Rs. 0 crore, employee benefits expenses of Rs. 1.44 crore, depreciation and amortization expenses of Rs. 0.22 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 1.92 crore and finance cost of Rs. 0.01 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 0 crore.
CREST quarterly for Q2 2082/83
In the quarter Q2 2082/83, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 10.9 crore, other income of Rs. 2.03 crore, total income of Rs. 12.93 crore, net benefits and claims paid of Rs. 7.9 crore, other expenses of Rs. 4.42 crore, total expenses of Rs. 12.32 crore, profit before tax of Rs. 0.62 crore and net profit for the year of Rs. 0.62 crore.
Reported under net earned premiums: gross earned premiums of Rs. 14.72 crore and premiums ceded of Rs. 3.82 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0.01 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 1.78 crore, net gain/(loss) on fair value changes of Rs. 0.24 crore, net realised gains/(losses) of Rs. 0 crore and other income of Rs. 0 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 5.26 crore, claims ceded of Rs. 2.76 crore, gross change in contract liabilities of Rs. 5.4 crore and change in contract liabilities ceded to reinsurers of Rs. 0 crore. Reported under other expenses: commission expenses of Rs. 1.03 crore, service fees of Rs. 0.05 crore, other direct expenses of Rs. 0.01 crore, employee benefits expenses of Rs. 1.45 crore, depreciation and amortization expenses of Rs. 0.21 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 1.65 crore and finance cost of Rs. 0.02 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 0 crore.
CREST quarterly for Q1 2082/83
In the quarter Q1 2082/83, Crest Micro Life Insurance Limited reported net earned premiums of Rs. 9.83 crore, other income of Rs. 3.04 crore, total income of Rs. 12.87 crore, net benefits and claims paid of Rs. 6.75 crore, other expenses of Rs. 5.56 crore, total expenses of Rs. 12.31 crore, profit before tax of Rs. 0.56 crore and net profit for the year of Rs. 0.56 crore.
Reported under net earned premiums: gross earned premiums of Rs. 12.78 crore and premiums ceded of Rs. 2.95 crore. Reported under other income: commission income of Rs. 0 crore, other direct income of Rs. 0.03 crore, interest income on loan to policyholders of Rs. 0 crore, income from investments and loans of Rs. 1.35 crore, net gain/(loss) on fair value changes of Rs. 0.27 crore, net realised gains/(losses) of Rs. 1.41 crore and other income of Rs. 0.01 crore. Reported under net benefits and claims paid: gross benefits and claims paid of Rs. 3.59 crore, claims ceded of Rs. 1.84 crore, gross change in contract liabilities of Rs. 5.01 crore and change in contract liabilities ceded to reinsurers of Rs. 0 crore. Reported under other expenses: commission expenses of Rs. 0.85 crore, service fees of Rs. 0.05 crore, other direct expenses of Rs. 0.01 crore, employee benefits expenses of Rs. 1.7 crore, depreciation and amortization expenses of Rs. 0.21 crore, impairment losses of Rs. 0 crore, other operating expenses of Rs. 2.72 crore and finance cost of Rs. 0.02 crore. Reported under profit before tax: share of net profit of associates (equity method) of Rs. 0 crore. Reported under net profit for the year: income tax expenses of Rs. 0 crore.
CREST Profit & Loss
Values in Rs. Crore unless stated otherwise.
| Particulars | 2082/83 | 2081/82 | 2080/81 | 2079/80 |
|---|
| Net Earned Premiums | 43.4 | 33.9 | 8.4 | 0.00 |
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| Gross Earned Premiums | 57.5 | 43.5 | 9.8 | 0.01 |
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| Premiums Ceded | -14.1 | -9.6 | -1.3 | -0.00 |
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| Other Income | 3.4 | 4.9 | 4.8 | 1.5 |
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| Commission Income | 0.00 | 0.00 | 0.00 | 0.00 |
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| Other Direct Income | 0.07 | 0.02 | 0.00 | 0.00 |
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| Interest Income on Loan to Policyholders | 0.00 | 0.00 | 0.00 | 0.00 |
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| Income from Investments and Loans | 5.3 | 5.2 | 4.8 | 1.5 |
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| Net Gain/(Loss) on Fair Value Changes | -3.4 | -0.91 | 0.00 | 0.00 |
|---|
| Net Realised Gains/(Losses) | 1.4 | 0.69 | 0.00 | 0.00 |
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| Other Income | -0.01 | -0.07 | 0.00 | 0.00 |
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| Total Income | 46.8 | 38.9 | 13.2 | 1.5 |
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| Net Benefits and Claims Paid | -29.0 | -22.0 | -4.9 | -0.01 |
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| Gross Benefits and Claims Paid | 5.1 | 11.9 | -0.88 | 0.00 |
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| Claims Ceded | 14.3 | 6.3 | 0.48 | 0.00 |
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| Gross Change in Contract Liabilities | 7.5 | 16.3 | -4.8 | -0.01 |
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| Change in Contract Liabilities Ceded to Reinsurers | Not reported | 0.00 | 0.30 | 0.00 |
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| Other Expenses | -20.9 | -14.6 | -7.8 | -0.90 |
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| Commission Expenses | -4.1 | -3.1 | -1.1 | 0.00 |
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| Service Fees | -0.22 | -0.17 | -0.04 | -0.00 |
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| Other Direct Expenses | -0.04 | -0.01 | -0.01 | -0.00 |
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| Employee Benefits Expenses | -6.2 | -5.6 | -4.0 | -0.41 |
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| Depreciation and Amortization Expenses | -0.89 | -0.78 | -0.72 | -0.20 |
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| Impairment Losses | 0.00 | 0.00 | 0.00 | 0.00 |
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| Other Operating Expenses | -9.4 | -4.9 | -1.9 | -0.26 |
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| Finance Cost | -0.06 | -0.08 | -0.10 | -0.03 |
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| Total Expenses | -49.8 | -36.6 | -12.7 | -0.90 |
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| Profit Before Tax | -3.1 | 2.3 | 0.50 | 0.60 |
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| Share of Net Profit of Associates (Equity Method) | 0.00 | 0.00 | 0.00 | 0.00 |
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| Net Profit for the Year | 0.25 | 2.3 | 1.3 | 0.45 |
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| Income Tax Expenses | 3.3 | 0.00 | 0.76 | -0.15 |
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CREST Balance Sheet
Values in Rs. Crore unless stated otherwise.
| Particulars | 2080/81 | 2079/80 |
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| Total Assets | 61.4 | 54.6 |
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| Goodwill & Intangible Assets | 0.16 | 0.10 |
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| Property and Equipment | 3.7 | 3.3 |
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| Investment Properties | 0.00 | 0.00 |
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| Deferred Tax Assets | 0.72 | 0.00 |
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| Investment in Subsidiaries | 0.00 | 0.00 |
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| Investment in Associates | 0.00 | 0.00 |
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| Investments | 54.3 | 46.8 |
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| Loans | 0.00 | 0.00 |
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| Reinsurance Assets | 0.30 | 0.00 |
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| Current Tax Assets | 0.26 | 0.00 |
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| Insurance Receivables | 0.00 | 0.00 |
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| Other Assets | 0.20 | 0.04 |
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| Other Financial Assets | 0.00 | 0.00 |
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| Cash and Cash Equivalent | 1.8 | 4.4 |
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| Total Liabilities | 7.2 | 1.6 |
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| Provisions | 0.16 | 0.02 |
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| Gross Insurance Contract Liabilities | 4.8 | 0.01 |
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| Deferred Tax Liabilities | 0.00 | 0.04 |
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| Insurance Payables | 0.50 | 0.00 |
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| Current Tax Liabilities | 0.00 | 0.03 |
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| Borrowings | 0.00 | 0.00 |
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| Other Liabilities | 1.3 | 1.3 |
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| Other Financial Liabilities | 0.50 | 0.23 |
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| Total Equity | 54.2 | 52.9 |
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| Share Capital | 52.5 | 52.5 |
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| Share Application Money Pending Allotment | 0.00 | 0.00 |
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| Share Premium | 0.00 | 0.00 |
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| Catastrophe Reserves | 0.10 | 0.05 |
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| Retained Earnings | 0.89 | 0.40 |
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| Other Equity | 0.73 | 0.00 |
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CREST Cash Flow
Values in Rs. Crore unless stated otherwise.
| Particulars | 2080/81 | 2079/80 |
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| Opening Cash & Cash Equivalents | 4.4 | 0.00 |
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| Net Cash Flow from Operating Activities | 1.4 | 0.89 |
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| Gross Premium Received | 9.8 | 0.01 |
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| Commission / Reinsurance Commission Received | 0.00 | 0.00 |
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| Claim Recovery Received from Reinsurers | 0.48 | 0.00 |
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| Other Direct Income Received | 0.00 | 1.5 |
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| Other Income Received | 0.00 | 0.00 |
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| Gross Benefits and Claims Paid | -0.88 | 0.00 |
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| Reinsurance Premium Paid | -0.83 | 0.00 |
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| Commission Paid | -0.93 | 0.00 |
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| Service Fees Paid | -0.00 | 0.00 |
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| Employee Benefits Expenses Paid | -3.7 | -0.27 |
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| Other Expenses Paid | -2.3 | -0.27 |
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| Income Tax Paid | -0.29 | -0.07 |
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| Net Cash Flow from Investing Activities | -4.0 | -49.0 |
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| Acquisitions of Intangible Assets | -0.14 | -0.06 |
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| Acquisitions of Property and Equipment | -1.1 | -2.2 |
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| Investment in Subsidiaries | 0.00 | 0.00 |
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| Investment in Associates | 0.00 | 0.00 |
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| Purchase of Equity Instruments | 0.00 | 0.00 |
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| Proceeds from Sale of Equity Instruments | 0.00 | 0.00 |
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| Purchase of Mutual Funds | 0.00 | 0.00 |
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| Proceeds from Sale of Mutual Funds | 0.00 | 0.00 |
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| Purchase of Debentures | 0.00 | 0.00 |
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| Proceeds from Sale of Debentures | 0.00 | 0.00 |
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| Investments in Deposits | -10.7 | -46.8 |
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| Maturity of Deposits | 3.2 | 0.00 |
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| Interest Income Received | 4.8 | 0.00 |
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| Dividend Received | 0.00 | 0.00 |
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| Loans Against Insurance Policies | 0.00 | 0.00 |
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| Net Cash Flow from Financing Activities | 0.00 | 52.5 |
|---|
| Interest Paid | 0.00 | 0.00 |
|---|
| Proceeds from Borrowings | 0.00 | 0.00 |
|---|
| Repayment of Borrowings | 0.00 | 0.00 |
|---|
| Proceeds from Issue of Share Capital | 0.00 | 52.5 |
|---|
| Dividend Paid | 0.00 | 0.00 |
|---|
| Net Change in Cash | -2.6 | 4.4 |
|---|
| Closing Cash & Cash Equivalents | 1.8 | 4.4 |
|---|
CREST Quarterly Results
Values in Rs. Crore unless stated otherwise.
| Particulars | Q4 2082/83 | Q3 2082/83 | Q2 2082/83 | Q1 2082/83 | Q4 2081/82 | Q3 2081/82 | Q2 2081/82 | Q1 2081/82 | Q4 2080/81 |
|---|
| Net Earned Premiums | 11.3 | 11.4 | 10.9 | 9.8 | 14.5 | 7.7 | 7.6 | 4.2 | 4.1 |
|---|
| Gross Earned Premiums | 15.2 | 14.9 | 14.7 | 12.8 | 19.9 | 9.3 | 9.6 | 4.7 | 4.9 |
|---|
| Premiums Ceded | -3.9 | -3.5 | -3.8 | -3.0 | -5.4 | -1.7 | -2.0 | -0.52 | -0.87 |
|---|
| Other Income | 0.35 | -2.1 | 2.0 | 3.0 | 0.88 | 1.5 | 1.2 | 1.3 | 1.3 |
|---|
| Commission Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Other Direct Income | 0.01 | 0.01 | 0.01 | 0.03 | 0.02 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Interest Income on Loan to Policyholders | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Income from Investments and Loans | 1.0 | 1.1 | 1.8 | 1.3 | 1.4 | 1.3 | 1.2 | 1.3 | 1.3 |
|---|
| Net Gain/(Loss) on Fair Value Changes | -0.71 | -3.2 | 0.24 | 0.27 | -0.47 | -0.43 | 0.00 | 0.00 | 0.00 |
|---|
| Net Realised Gains/(Losses) | 0.00 | 0.00 | 0.00 | 1.4 | 0.00 | 0.69 | 0.00 | 0.00 | 0.00 |
|---|
| Other Income | 0.00 | 0.00 | 0.00 | -0.01 | -0.09 | 0.01 | 0.01 | 0.00 | 0.00 |
|---|
| Total Income | 11.6 | 9.3 | 12.9 | 12.9 | 15.4 | 9.2 | 8.8 | 5.4 | 5.3 |
|---|
| Net Benefits and Claims Paid | -9.7 | -4.6 | -7.9 | -6.8 | -8.9 | -5.2 | -6.0 | -1.8 | -2.4 |
|---|
| Gross Benefits and Claims Paid | -11.6 | 7.8 | 5.3 | 3.6 | 5.8 | 2.8 | 2.4 | 0.94 | 0.68 |
|---|
| Claims Ceded | 5.6 | 4.1 | 2.8 | 1.8 | 3.1 | 1.4 | 1.3 | 0.52 | 0.37 |
|---|
| Gross Change in Contract Liabilities | -3.7 | 0.82 | 5.4 | 5.0 | 6.1 | 3.9 | 4.9 | 1.4 | 2.1 |
|---|
| Change in Contract Liabilities Ceded to Reinsurers | Not reported | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Other Expenses | -6.1 | -4.7 | -4.4 | -5.6 | -5.3 | -3.3 | -2.5 | -3.5 | -2.7 |
|---|
| Commission Expenses | -1.1 | -1.1 | -1.0 | -0.85 | -0.94 | -0.96 | -0.68 | -0.49 | -0.53 |
|---|
| Service Fees | -0.06 | -0.06 | -0.05 | -0.05 | -0.07 | -0.04 | -0.04 | -0.02 | -0.02 |
|---|
| Other Direct Expenses | -0.02 | -0.00 | -0.01 | -0.01 | -0.00 | -0.00 | 0.00 | -0.00 | -0.00 |
|---|
| Employee Benefits Expenses | -1.6 | -1.4 | -1.5 | -1.7 | -1.6 | -1.3 | -1.2 | -1.5 | -1.2 |
|---|
| Depreciation and Amortization Expenses | -0.24 | -0.22 | -0.21 | -0.21 | -0.20 | -0.19 | -0.19 | -0.20 | -0.10 |
|---|
| Impairment Losses | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Other Operating Expenses | -3.1 | -1.9 | -1.6 | -2.7 | -2.4 | -0.81 | -0.40 | -1.3 | -0.78 |
|---|
| Finance Cost | -0.01 | -0.01 | -0.02 | -0.02 | -0.02 | -0.02 | -0.02 | -0.02 | -0.02 |
|---|
| Total Expenses | -15.9 | -9.3 | -12.3 | -12.3 | -14.2 | -8.6 | -8.6 | -5.3 | -5.1 |
|---|
| Profit Before Tax | -4.3 | 0.04 | 0.62 | 0.56 | 1.2 | 0.65 | 0.29 | 0.12 | 0.26 |
|---|
| Share of Net Profit of Associates (Equity Method) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
| Net Profit for the Year | -0.96 | 0.04 | 0.62 | 0.56 | 1.2 | 0.65 | 0.29 | 0.12 | 0.26 |
|---|
| Income Tax Expenses | 3.3 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
|---|
Crest Micro Life Insurance share price history
Over the last 15 trading sessions CREST closed between Rs. 1,038.00 and Rs. 1,117.00, finishing at Rs. 1,099.00 on 2026-09-22 against Rs. 1,117.00 on 2026-08-26.
| Date | Open | High | Low | Close | Volume |
|---|
| 2026-09-22 | 1,105.00 | 1,115.00 | 1,071.90 | 1,099.00 | 12,631 |
|---|
| 2026-09-18 | 1,155.00 | 1,155.00 | 1,085.00 | 1,105.00 | 6,020 |
|---|
| 2026-09-17 | 1,149.50 | 1,149.50 | 1,081.60 | 1,100.00 | 5,091 |
|---|
| 2026-09-16 | 1,120.00 | 1,120.00 | 1,070.00 | 1,070.10 | 1,750 |
|---|
| 2026-09-15 | 1,112.00 | 1,112.00 | 1,060.00 | 1,099.90 | 7,767 |
|---|
| 2026-09-14 | 1,055.00 | 1,100.00 | 1,050.00 | 1,060.20 | 4,094 |
|---|
| 2026-09-11 | 1,050.00 | 1,075.00 | 1,045.00 | 1,075.00 | 1,607 |
|---|
| 2026-09-10 | 1,050.00 | 1,079.00 | 1,040.10 | 1,070.00 | 2,379 |
|---|
| 2026-09-09 | 1,050.00 | 1,108.00 | 1,050.00 | 1,050.00 | 7,119 |
|---|
| 2026-09-07 | 1,049.00 | 1,075.90 | 1,031.30 | 1,074.00 | 4,210 |
|---|
| 2026-09-03 | 1,059.00 | 1,059.00 | 1,035.00 | 1,049.00 | 1,811 |
|---|
| 2026-09-02 | 1,038.00 | 1,065.00 | 1,020.00 | 1,050.00 | 2,865 |
|---|
| 2026-09-01 | 1,040.00 | 1,040.00 | 1,020.20 | 1,038.00 | 5,610 |
|---|
| 2026-08-31 | 1,100.00 | 1,100.00 | 1,020.00 | 1,044.00 | 6,811 |
|---|
| 2026-08-26 | 1,215.50 | 1,215.50 | 1,065.10 | 1,117.00 | 4,429 |
|---|
CREST share price by year
2026, between Rs. 1,017.00 and Rs. 1,588.00 and 2025, between Rs. 302.50 and Rs. 2,458.20.
| Year | Low (Rs.) | High (Rs.) | Sessions |
|---|
| 2026 | 1,017.00 | 1,588.00 | 168 |
|---|
| 2025 | 302.50 | 2,458.20 | 162 |
|---|
Crest Micro Life Insurance share price returns
At Rs. 1,099.00 on 2026-09-22, CREST is down 0.08% over 1 week, down 3.60% over 1 month, down 9.02% over 3 months, down 21.23% over 6 months and up 4.73% over 1 year. Each return compares that close with the last close on or before the same date in the earlier period.
| Period | Return | From price (Rs.) | From date |
|---|
| 1 week | -0.08% | 1,099.90 | 2026-09-15 |
|---|
| 1 month | -3.60% | 1,140.00 | 2026-08-21 |
|---|
| 3 months | -9.02% | 1,208.00 | 2026-06-24 |
|---|
| 6 months | -21.23% | 1,395.20 | 2026-03-26 |
|---|
| 1 year | +4.73% | 1,049.41 | 2025-09-21 |
|---|
CREST floorsheet for 2026-09-22
CREST traded 146 times on 2026-09-22, moving 12,261 shares for Rs. 1.34 crore of turnover. Trades went through between Rs. 1,071.90 and Rs. 1,115.00.
Largest buyers by volume: broker 58, Naasa Securities Co. Ltd. on 5,069 shares across 38 trades, broker 6, Agrawal Securities Pvt. Limited on 2,510 shares across 4 trades, broker 49, Online Securities Limited on 1,536 shares across 30 trades, broker 62, Capital Max Securities Limited on 738 shares across 9 trades, broker 29, Trishul Securities And Investment Limited on 580 shares across 5 trades, broker 45, Imperial Securities Co. Limited on 320 shares across 5 trades, broker 42, Sani Securities Company Limited on 239 shares across 11 trades, broker 18, Sagarmatha Securities Pvt. Limited on 200 shares across 4 trades, broker 80, Indira Securities Pvt. Ltd on 190 shares across 1 trades and broker 44, Dynamic Money Managers Securities Pvt.Ltd on 150 shares across 4 trades.
Largest sellers by volume: broker 58, Naasa Securities Co. Ltd. on 4,635 shares across 44 trades, broker 6, Agrawal Securities Pvt. Limited on 2,505 shares across 7 trades, broker 52, Sundhara Securities Limited on 1,710 shares across 3 trades, broker 47, Neev Securities Pvt.Ltd on 890 shares across 4 trades, broker 62, Capital Max Securities Limited on 620 shares across 8 trades, broker 22, Siprabi Securities Pvt. Limited on 290 shares across 2 trades, broker 19, Nepal Investment & Securities Trading Pvt. Limited on 220 shares across 3 trades, broker 34, Vision Securities Pvt.Limited on 210 shares across 7 trades, broker 38, Dipshika Dhitopatra Karobar Co. Pvt.Limited on 168 shares across 6 trades and broker 56, Sri Hari Securities Pvt.Ltd on 163 shares across 7 trades.
CREST general meetings
Annual and special general meetings Crest Micro Life Insurance Limited has called. A dividend is declared by the board and approved at the AGM.
- 2nd AGM for 2080/2081: on 2025-06-06, at Company's Registered Office, Birendranagar-6, Surkhet (11:00 AM)
- 1st AGM for 2079/2080: on 2024-03-18, at Shubha Hotel Pvt.Ltd, China Bridge, Birendranagar, Surkhet (11:00 AM)
4 years of annual statements and 9 quarters of results for CREST, with charts and peer comparison, are free on NepView.
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