IGI SPAC Presentation Deck slide image

IGI SPAC Presentation Deck

IFRS Summary Income Statement ($ in mm) Gross Written Premiums Reinsurance Share of Insurance Premiums Net Written Premiums Net Change in Unearned Premiums Net Premiums Earned Net Claims and Claim Adjustment Expenses Net Policy Acquisition Expenses Net Underwriting Results Total Investment Income (1) General & Administrative Expenses Other Income / Expenses Gain (Loss) on Foreign Exchange Profit Before Tax Tax Profit for the Period Key Metrics Claims & claim expense ratio Policy acquisition expense ratio G&A expense ratio Combined Ratio Ceded Premiums / GWP Premium Leverage 2016 $232.3 (82.7) $149.6 8.2 $157.9 (71.5) (34.8) $51.6 12.2 (31.3) (0.8) 0.3 $32.0 0.9 $32.9 45% 22% 20% 87% 36% 0.58x Year Ended December 31, 2017 $275.1 (114.3) $160.8 (14.0) $146.7 (86.9) (36.2) $23.6 13.6 (30.9) (1.8) 2.6 $7.0 0.0 $7.0 59% 25% 21% 105% 42% 0.49x 2018 $301.6 (98.2) $203.4 (20.1) $183.3 (85.3) (42.0) $56.1 9.4 (35.4) (1.2) (3.4) $25.6 (0.1) $25.5 47% 23% 19% 89% 33% 0.61x 6 Months Ended June 30, 2019 $186.3 (49.0) $137.3 (33.8) $103.5 (55.4) (22.0) $26.1 7.4 (18.5) (0.3) 0.4 $15.1 (0.2) $14.9 54% 21% 18% 93% 26% 0.69x Year Ended December 31, 2019 2020E $340.0 $420.0 (113.2) $226.8 $56.9 $29.7 50% 24% 18% 92% 33% (140.5) $279.5 $66.3 $37.3 49% 25% 18% 91% 33% Source: IGI annual reports. Financial statements of IGI have been prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the International Accounting Standards Board, 2017 expenses restated per 2018 annual report. Assumes capital contribution at transaction close on 3/31/20. (1) Includes interest income, realized and unrealized gain / loss on investments and share of profit or loss from associates. International General Insurance Holdings Limited 32
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