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2026-08-07 03:27:08 pm | Source: Emkay Global Financial Services
Buy Life Insurance Corporation Ltd for the Target Rs 550 by Emkay Global Financial Services Ltd
Buy Life Insurance Corporation Ltd for the Target Rs 550 by Emkay Global Financial Services Ltd

LIC reported strong performance during 1QFY27, with strong VNB margin delivery at 22.9% (+7.5ppt yoy), beating our estimate of 18.5%. APE at ~Rs137bn grew ~8% yoy, marginally lower than our estimate of ~Rs138bn. As a result, VNB at Rs31.4bn grew at a robust 61% yoy, and was higher than our estimate of Rs25.6bn. The strong VNB margin delivery was primarily driven by improvement in business mix with an increase in ticket sizes, along with interest-rate movements, offset by changes in persistency assumptions and GST ITC loss impact. Going forward, the management remains focused on growing the high-margin non-par products. It expects VNB margin to improve further, led by a favorable product mix, and remains ambitious of delivering VNB margin at mid-20s. To bake in 1Q developments, we tweak our estimates, resulting in slight cuts in APE estimates; we increase VNB margin estimates by ~170-180bps over FY27-29, resulting in a ~7-8% increase in VNB estimates. We maintain BUY and Jun-27E TP of Rs550, implying FY28E P/EV of 0.7x.

Strong VNB margin drives robust VNB growth

During 1QFY27, LIC’s APE grew 8% yoy to ~Rs137bn and was slightly lower than our estimate of Rs138bn. VNB margin at 22.9% increased by 750bps yoy and was higher than our estimate of 18.5%. The strong VNB margin delivery was driven by

1) Improvement in product mix

2) Impact of interest-rate movements (+500bps), offset by the impact of persistency experience, resulting in combined positive impact of 290bps

3) Negative impact of expenses, primarily driven by GST ITC losses. As a result, VNB at Rs31.4bn grew 61% yoy, and was higher than our estimate of Rs25.6bn. PAT at Rs134.9bn grew ~23% yoy and was ~9% higher than our estimate. Persistency across major cohorts softened yoy, while solvency ratio at 242% improved by 25ppt yoy.

Focus remains on margin-accretive products; VNB margin guidance at mid-20s

During 1QFY27, LIC witnessed an increase in the share of individual non-par products, led by strong growth in non-par savings and protection lines of business. The management expects ULIPs to gain traction as the market environment improves, and does not expect ULIPs to cannibalize the share of non-par savings products. The management remains focused on growing margin-accretive non-par products with higher ticket sizes. With increasing share of non-par products, the management expects VNB margins to improve further, and guided for VNB margins to settle at industry average rates, at mid-20s.

We maintain BUY and Jun-27E TP of Rs550

To bake in 1Q developments, we tweak our estimates, resulting in slight cuts in APE estimates. We increase our VNB margin estimates by 170-180bps over FY27-29, resulting in a ~7-8% increase in VNB estimates. We maintain BUY and Jun-27E TP of Rs550, implying FY28E P/EV of 0.7x

 

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