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8050
Governance: A

SALAMA

SALAMA

7.59 SAR / Share

As of: May 28, 2026

P/E Ratio Trailing 12 Months
0.9x P/B Ratio Price to Book Value
Dividend Yield Annual Dividend / Share
227.70M SAR Market Cap Total Valuation
1.00 Beta Systematic Risk Index
-36.8% Net Margin Net Profit / Revenue

Company Profile

Salama Cooperative Insurance Company is a Saudi Joint Stock Company listed on the Saudi Stock Exchange (Tadawul) that transacts cooperative insurance operations in the Kingdom of Saudi Arabia. The company is regulated by the Insurance Authority (IA), which succeeded SAMA as the industry regulator in late 2023. Its primary lines of business include Medical, Motor (Comprehensive and TPL), Accident & Liability, Engineering, Property, and Marine insurance. The company is fully owned by the general public. In early 2026, a proposed merger with Saudi Enaya Cooperative Insurance Company was terminated after Enaya's shareholders voted against the transaction. Following recent underwriting losses, particularly in the motor segment, management has implemented corrective measures such as enhanced pricing strategies and strengthened underwriting discipline to support future operational results and liquidity.

Sector Insurance
Fiscal Year End 12-31
Latest Filing Q1 2026 (2026-05-12)
Shares Outstanding 30.00M
Market Cap 227.70M
Enterprise Value
Geographic Revenue
Major Customers

The Story

SALAMA is currently navigating a challenging operational phase, characterized by underwriting losses and capital erosion, as it seeks to stabilize its position in the competitive Saudi insurance market.

Source: Q1 2026 (2026-05-12)

Value Creation -31.0% Excess Return on Capital (Spread between ROIC/ROE and Cost of Capital)
Cash Flow Payback Estimated years of operating cash flows required to cover Enterprise Value

Performance & Distributions

Dividend Yield Trailing annual dividends paid relative to share price
Sustainable Growth Rate Rate at which company can grow internally using reinvested profits
+2.1%
Payout Ratio Percent of net profits distributed as dividends
Net Margin Net profit margin generated from total operational revenue
-36.8%
ROE Return on Equity
-22.3%

Market Pricing Multiples

P/E Ratio Market value compared to corporate net earnings
P/B Ratio Market capitalization compared to corporate book value
0.9x
Combined Ratio Operating multiple reflecting core operational leverage
109.1%
Loss Ratio Asset pricing multiple relative to total topline revenue

Growth Story

SALAMA's top-line performance shows a divergence between its historical Gross Written Premiums of SAR 162M and its TTM Insurance Revenue of SAR 588M, reflecting the transition to IFRS 17 accounting standards and the recognition of earned premiums over time. Despite this revenue base, the company's growth trajectory is severely constrained by its negative profitability. With a Return on Equity of -22.31% and a sustainable growth rate of 2.08% (with a sustainable ROE of -11.15%), SALAMA's capacity to organically fund market expansion and increase its market penetration is limited. The company must balance premium acquisition with strict underwriting standards to ensure that top-line growth does not translate into further capital drain.

Profitability Dynamics

Profitability remains the primary hurdle for SALAMA, as evidenced by a Combined Ratio of 109.11% for the trailing twelve months, indicating that underwriting expenses and claims exceed premium revenues. This operational deficit has led to a Net Income of SAR -59M. The resulting Return on Equity of -22.31% stands in stark contrast to its estimated Cost of Equity of 8.70%, demonstrating significant economic value destruction. Without detailed loss and expense ratio breakdowns, the overall combined ratio highlights that underwriting discipline is the critical lever needed to reverse these losses, as investment income from the SAR 244M portfolio is currently insufficient to offset the core underwriting deficit.

Risk & Capital Structure

Beta Systematic market risk indicator relative to the TASI index
1.00
Cost of Equity Minimum required rate of return demanded by shareholders
8.7%
Combined Ratio Underwriting cost efficiency margin (Claims + Expenses) / NEP
109.1%
Loss Ratio Net claims incurred relative to net earned premiums
Expense Ratio Acquisition and general admin costs relative to net earned premiums
Retention Ratio Proportion of gross written premium retained by company
78.2%

Risk Factors

SALAMA's risk profile is elevated, anchored by SAR 477M in insurance contract liabilities against SAR 786M in total assets, leaving an equity cushion of SAR 267M. This leverage places a premium on capital adequacy and solvency margins under SAMA's strict regulatory framework. With a beta of 1.0038, the company's systematic risk is closely aligned with the broader market, but its internal operational risks are heightened by the ongoing underwriting losses. Managing reinsurance arrangements and ensuring adequate reserves for outstanding claims are paramount to protecting the remaining capital base and meeting regulatory solvency requirements in the Kingdom.

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