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TWR · NZX

Tower (TWR)

Financials / Insurance•Covered: HY21 - HY26•11 published briefings

Tower is an NZX-listed financials / insurance company with HY21 - HY26 of published result briefings.

Latest briefing

HY26 · Released 21 May 2026

PBT fell from $70.2m to $32.2m on remediation and weaker investment income

Margins remain in the historical normal range, so the comparison reflects an unusually strong HY25 rather than HY26 underperformance.

Market data

Latest available
Price
NZD 1.92
Mkt cap
$661.1m
Yield
12.7%

Quote as of 04-06-2026 12:15pm NZT

Sections⌄
  1. Snapshot
  2. Chat
  3. Longitudinal View
  4. Follow-through
  5. Archive
  6. Related Insights
  1. Snapshot
  2. Chat
  3. Longitudinal View
  4. Follow-through
  5. Archive
  6. Related Insights

Snapshot

Latest metrics

HY26, released 21 May 2026

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TWR latest metrics
MetricValueChange
Revenue$291.2m↓ -1.6%
NPAT$22.9m↓ -53.9%
Operating cash flow$33m↓ -42.8%
ROE %6.8%↓ -22.2pp
DPS5.0c↓ -37.5%
Payout ratio vs NPAT %96.2%↑ +35.6pp
PBT$32.2m↓ -54.1%
FCF pre-lease$32.3m↓ -32.4%
FCF post-lease$32.3m—
Total assets$567.3m↓ -4.9%

Source: latest published briefing (HY26, released 21 May 2026). Change compares against the prior equivalent period: HY25, released 20 May 2025.

Chat

Ask about TWR

Ask follow-up questions about Tower's latest result and company history.

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Longitudinal view

Performance over time

The latest period is shown first.

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TWR metric history
MetricHY266 MONTHS21 May 2026FY2512 MONTHS27 November 2025HY256 MONTHS20 May 2025FY2412 MONTHS28 November 2024HY246 MONTHS28 May 2024FY2312 MONTHS23 November 2023HY236 MONTHS25 May 2023FY2212 MONTHS23 November 2022HY226 MONTHS26 May 2022FY2112 MONTHS24 November 2021HY216 MONTHS26 May 2021Trend
Revenue$291.2m$594.3m$295.8m$555.8m$269.4m$725.2m$501.4m$441.5m$214.1m$428.2m$203.5m
Chart
Revenue growth %-1.6%6.9%9.8%-23.4%Unprecedented lowUnprecedented low revenue growth. -23.4%; 4-period range 6.9% to 65.3%. Revenue growth: -23.4%, unprecedented low; 4-period mean 24.7%, range 6.9%-65.3%.-46.3%Outside range lowOutside range low revenue growth. -46.3%; 5-period range -1.6% to 134.2%. Revenue growth: -46.3%, below normal range; 5-period mean 30.9%, range -1.6%-134.2%.65.3%Unprecedented highUnprecedented high revenue growth. 65.3%; 4-period range -23.4% to 14.9%. Revenue growth: 65.3%, unprecedented high; 4-period mean 2.5%, range -23.4%-14.9%.134.2%Unprecedented highUnprecedented high revenue growth. 134.2%; 5-period range -46.3% to 10.1%. Revenue growth: 134.2%, unprecedented high; 5-period mean -5.2%, range -46.3%-10.1%.11.6%10.1%14.9%1.9%
Chart
  • HY24 Revenue growth %: Outside range low revenue growth. -46.3%; 5-period range -1.6% to 134.2%. Revenue growth: -46.3%, below normal range; 5-period mean 30.9%, range -1.6%-134.2%.
  • FY24 Revenue growth %: Unprecedented low revenue growth. -23.4%; 4-period range 6.9% to 65.3%. Revenue growth: -23.4%, unprecedented low; 4-period mean 24.7%, range 6.9%-65.3%.
EBITDA—————-$11.7m—$23.6m—$28m—
Chart
EBITDA margin %—————-1.6%—5.4%—6.5%—
Chart
PBT$32.2m$117.7m$70.2m$102.7m$47.8m$7.4m-$8.3m$25.2m$5.6m$28.5m$18m
Chart
PBT growth %-54.1%14.6%46.9%n/m—-70.6%—-11.6%-68.9%40.4%-18.6%
Chart
NPAT$22.9m$83.7m$49.7m$74.3m$36m-$1.2m-$5.1m$18.8m$2.9m$18.7m$11.5m
Chart
NPAT growth %-53.9%12.7%38.1%————0.5%-74.8%57.1%-20.1%
Chart
Operating cash flow$33m$143.8m$57.7m$145.2m$35.3m$10m$18.2m$59.8m$25.1m$98.6m$58.8m
Chart
OCF / EBITDA %—————-85.5%—252.8%—352.6%—
Chart
FCF pre-lease$32.3m$142.6m$47.8m$142.8m$33.7m$7.5m$17.6m$56.6m$16.4m$95.5m$58.4m
Chart
FCF post-lease$32.3m———————$16.4m——
Chart
DPS5.0c16.5c8.0c6.5c3.0c——4.0c2.5c2.5c2.5c
Chart
Payout ratio vs NPAT %96.2%105.2%60.6%48.5%Outside range lowOutside range low payout ratio versus npat. 48.5%; 3-period range 105.2% to 146.7%. Payout ratio versus NPAT: 48.5%, below normal range; 3-period mean 121.6%, range 105.2%-146.7%.31.6%Outside range lowOutside range low payout ratio versus npat. 31.6%; 4-period range 60.6% to 357.1%. Payout ratio versus NPAT: 31.6%, below normal range; 4-period mean 151.6%, range 60.6%-357.1%.——146.7%Outside range highOutside range high payout ratio versus npat. 146.7%; 3-period range 48.5% to 112.9%. Payout ratio versus NPAT: 146.7%, above normal range; 3-period mean 88.9%, range 48.5%-112.9%.357.1%Unprecedented highUnprecedented high payout ratio versus npat. 357.1%; 4-period range 31.6% to 96.2%. Payout ratio versus NPAT: 357.1%, unprecedented high; 4-period mean 70.2%, range 31.6%-96.2%.112.9%92.6%
Chart
  • HY24 Payout ratio vs NPAT %: Outside range low payout ratio versus npat. 31.6%; 4-period range 60.6% to 357.1%. Payout ratio versus NPAT: 31.6%, below normal range; 4-period mean 151.6%, range 60.6%-357.1%.
  • FY24 Payout ratio vs NPAT %: Outside range low payout ratio versus npat. 48.5%; 3-period range 105.2% to 146.7%. Payout ratio versus NPAT: 48.5%, below normal range; 3-period mean 121.6%, range 105.2%-146.7%.
Annual payout ratio vs EPS %—105.2%—48.5%———146.7%—112.9%—
Chart
ROE %6.8%23.9%Unprecedented highUnprecedented high roe. 23.9%; 4-period range -0.4% to 20.6%. ROE: 23.9%, unprecedented high; 4-period mean 7.9%, range -0.4%-20.6%.29.0%Unprecedented highUnprecedented high roe. 29%; 4-period range 1% to 10.8%. ROE: 29.0%, unprecedented high; 4-period mean 5.5%, range 1.0%-10.8%.20.6%10.8%-0.4%Outside range lowOutside range low roe. -0.4%; 4-period range 5.4% to 23.9%. ROE: -0.4%, below normal range; 4-period mean 14.0%, range 5.4%-23.9%.-1.7%5.9%1.0%Outside range lowOutside range low roe. 1%; 4-period range 3.2% to 29%. ROE: 1.0%, below normal range; 4-period mean 12.5%, range 3.2%-29.0%.5.4%3.2%
Chart
  • HY25 ROE %: Unprecedented high roe. 29%; 4-period range 1% to 10.8%. ROE: 29.0%, unprecedented high; 4-period mean 5.5%, range 1.0%-10.8%.
  • FY25 ROE %: Unprecedented high roe. 23.9%; 4-period range -0.4% to 20.6%. ROE: 23.9%, unprecedented high; 4-period mean 7.9%, range -0.4%-20.6%.
Net debt—————————-$116.1m—
—
Net debt / EBITDA—————————-4.15x—
—
Total assets$567.3m$612.9m$596.4m$635.1m$615m$946.2m$1.1b$904.2m$762.5m$802.3m$729.3m
Chart

Reference: annolyse.ai/companies/twr

Note: Figures are shown as reported. Half-year and full-year absolute values are not directly comparable. Growth rates and ratios are the meaningful comparison across mixed periods.

Operating working-capital movement

Per-period working-capital absorption or release, from the same published history. Positive values are working-capital build; negative values are release.

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The setup & the reality

FY25 → HY26 Follow-through

The latest result is checked against what the prior briefing said to watch.

Current result now available

HY26 · Released 21 May 2026

PBT fell from $70.2m to $32.2m on remediation and weaker investment income

Margins remain in the historical normal range, so the comparison reflects an unusually strong HY25 rather than HY26 underperformance.

Read latest briefing→

Historical setup

What FY25 said to watch

From Combined ratio fell to 74.1% as underwriting result rose to NZ$133.9m

Tower has indicated 5-10% GWP CAGR across FY26-FY28, but no specific FY26 combined-ratio or NPAT target is in the supplied materials. The current 74.1% combined ratio is meaningfully better than the disclosed 87-89% target band, which signals headroom versus internal expectations - though that gap is partly cat-light.

HY25 NPAT of NZ$49.7m represented 59.4% of full-year NPAT, implying second-half NPAT moderated to roughly NZ$33.9m. That shape suggests claims experience and possibly investment income normalised somewhat in H2. What matters from here is whether rate adequacy keeps pace with claims inflation now that the headline rate increases have largely flowed through, and whether the next normal-cat year tests the BAU base.

Open questions

Open questions from FY25

  • What proportion of the BAU claims ratio improvement is structural pricing and risk-selection discipline versus a benign accident year, and what would the combined ratio look like normalised for typical cat load?
  • Why did operating cash flow remain flat despite the NZ$32.9m underwriting result expansion?
  • How does the 5-10% GWP CAGR target for FY26-FY28 reconcile with claims inflation expectations now that headline rate increases have largely cycled through?
  • What is the expected trajectory of Canterbury earthquake claim re-estimates and customer remediation provisions called out as drags on reported profit?
  • Is the disclosed solvency position sufficient to support the materially higher 24.5cps full-year payout through a worse catastrophe year, and what payout policy band does the board now consider sustainable?

This briefing cannot assess the durability of the 4.9pp combined-ratio improvement without normalised weather/catastrophe assumptions from management.

Archive

Briefing archive

Every published Annolyse briefing for this company appears here in reverse chronological order.

HY26 · Released 21 May 2026

PBT fell from $70.2m to $32.2m on remediation and weaker investment income

Margins remain in the historical normal range, so the comparison reflects an unusually strong HY25 rather than HY26 underperformance.

Read briefing→

FY25 · Released 27 November 2025

Combined ratio fell to 74.1% as underwriting result rose to NZ$133.9m

Rate-led claims improvement and a benign large-event year both drove the underwriting expansion, complicating the durability read.

Read briefing→

HY25 · Released 20 May 2025

Tower PBT margin hits unprecedented 23.7% as ROE reaches 29.0%

Reported NPAT rose 38.1% to NZ$49.7m but underlying NPAT of NZ$61.7m flags customer remediation and Canterbury claim drag.

Read briefing→

FY24 · Released 28 November 2024

Combined ratio swung 22 points to 79%, restoring underwriting profit

FY24 reflects a calmer large-event year and IFRS 17 first-time adoption, so the headline recovery is not a clean like-for-like read.

Read briefing→

HY24 · Released 28 May 2024

Tower swung to NZ$36.0m NPAT with PBT margin at 17.7%

Underwriting rebounded sharply and the interim dividend resumed at 3.0 cps, but the revenue line is broken by an insurance-presentation basis change.

Read briefing→

FY23 · Released 23 November 2023

Combined ratio hit 101.0%; no FY23 dividend after catastrophe year

Large-event claims of NZ$38.2m drove underwriting into loss and operating cash inflow fell to NZ$10.0m, straining solvency and capital return.

Read briefing→

HY23 · Released 25 May 2023

Weather drove $5.1m reported loss; ex-events underlying NPAT rose 30%

Catastrophic claims and reserve strengthening obscured a stronger underlying book and prompted Tower to skip the interim dividend.

Read briefing→

FY22 · Released 23 November 2022

Combined ratio improved to 90.1% but solvency fell from 271% to 205%

Underwriting strengthened and full-year dividend rose to 6.5c, yet operating cash inflow fell to $59.8m from $98.6m as the capital buffer thinned.

Read briefing→

HY22 · Released 26 May 2022

NPAT fell 74.8% on large events while underlying profit rose 6.4%

Weather-event claims drove Pacific Islands into a $2.3m loss and pre-lease FCF below normal; Tower held FY22 underlying NPAT guidance.

Read briefing→

FY21 · Released 24 November 2021

Combined ratio rose to 91.4% on weaker underwriting

Underwriting profit fell to $28.7m from $36.7m as large-event claims and a higher loss ratio offset modest premium growth.

Read briefing→

HY21 · Released 26 May 2021

Combined ratio rose 4.9pp to 90.3% as large events drove underwriting lower

Underwriting profit fell to $16.2m from $22.9m, yet Tower restarted dividends on a 309% solvency margin.

Read briefing→

Related insights

Compare this company

The latest TWR metrics also appear in these cross-company views.

Insight

Dividend coverage and payout pressure

Dividend payout versus NPAT is 96.2%.

Open insight→

Insight

Earnings quality and statutory distortions

PBT and NPAT growth diverged by 0.2pp.

Open insight→

Insight

Revenue growth context

Revenue growth was -1.6% for this reporting period.

Open insight→

Insight

ROE and capital efficiency

ROE was 6.8% for this result.

Open insight→

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