Ress Life Investments A/S Reports Strong Half-Year Profit

Ress Life Investments A/S has released its half-year report for the period from 1 January 2026 to 30 June 2026, detailing a net profit after tax of USD 6,655,829. This financial performance translates to a net return on equity of 3.2%, an earnings per share of USD 57.34, and an increase in net asset value of USD 83.69 per share.

The report highlights that the company's return was primarily driven by life expectancy updates, changes in discount rates, and the performance in the Legacy Portfolio. These factors were partially offset by administrative and staff costs, but the overall profit for the six-month period was on target.

Ress Life Investments A/S has entered into an agreement to sell a majority of its policies to a market counterparty. Under this agreement, the company is entitled to a share of the future payouts of the disposed policies, valued at around 129 million USD as of 30 June 2026. This earnout agreement is included in the company’s financial assets. The company has referred to a previous corporate announcement (no. 31/2026) for details of a dispute that has arisen between the company and the purchaser.

As of 30 June 2026, the company’s equity stands at USD 225,446,310, corresponding to a net asset value of USD 2,722 per share, an increase from the net asset value of USD 2,639 per share at the end of 2025. During the period, 3,099 new ordinary shares were issued.

The management of Ress Life Investments A/S expects that the life settlements market will continue to offer attractive, diversified returns for the medium term. The target net return for the company is 7.0% in USD for 2026 and 10% for 2027 onwards. The company believes that the yield on the underlying assets is sufficient to meet these targets over the medium term.