Phoenix Group shares down 5% as IFRS equity misses estimates despite strong H1

Published 08/09/2025, 07:32
Updated 08/09/2025, 09:20
© Reuters.

Investing.com -- Phoenix Group Holdings (LON:PHNX) shares fell more than 5% on Monday after the insurer’s solid first-half operating results were overshadowed by a sharp drop in IFRS equity, which came in 22% below analyst estimates.

The UK-based company reported IFRS operating profit of £451 million for the first half of 2025, 3% above consensus of £436 million. 

Growth was led by a 19% increase in Retirement Solutions, supported by asset trading and cost efficiencies in pensions and savings, partly offset by weaker results in its European and other operations. 

Profit before tax stood at a loss of £209 million, compared with a loss of £862 million in the same period last year, reflecting lower negative economic variances.

Operating cash generation reached £705 million, a 2% beat on expectations of £690 million. 

Total cash generation of £784 million missed forecasts but left the company’s cumulative target unchanged. Phoenix reaffirmed its goal of £5.1 billion in total cash generation across 2024 to 2026.

The balance sheet showed a Solvency II ratio of 175%, six percentage points above consensus, and a solvency surplus of £3.6 billion, slightly ahead of estimates. Solvency II leverage improved to 34% from 36% at the end of 2024, following a £200 million debt redemption in February and capital generative actions during the period. 

“This reduction in leverage reflects PHNX’s focus on balance sheet optimisation, in line with its strategic priorities, which we expect to be viewed positively by the market,” said analysts at RBC Capital Markets in a note. 

A key area of weakness remained IFRS shareholders’ equity, which dropped to £768 million, against RBC’s estimate of £985 million. 

The decline was driven by a £275 million economic impact, with further pressure noted so far in the third quarter. Analysts said IFRS equity has been a “continued detractor,” despite solid operational performance. The dividend per share was set at 27.35p, in line with consensus and up 3% year on year. 

Outlook guidance was left unchanged, with Phoenix expecting operating cash generation to remain balanced across the second half and reiterating its 2026 targets, including reducing Solvency II leverage to about 30% and repaying £500 million of debt.

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