Table 22aGROSS UNDERWRITING EXPERIENCE - FIRE 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 58,856 73,811 90,869 1,09,070 1,19,066
Gross Written Premium 23,679 25,643 28,543 30,697 28,896
Gross Earned Premium 19,704 24,661 27,093 29,620 29,797
Gross Direct Claims 11,799 10,058 9,735 18,202 17,067
Gross Direct Claims as % to GEP 59.9% 40.8% 35.9% 61.5% 57.3%
Gross Direct Commission 2,387 2,571 2,730 3,616 3,901
Gross Direct Commission as % to GWP 10.1% 10.0% 9.6% 11.8% 13.5%
Expenses of Management 4,983 5,195 5,855 4,489 3,782
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) 534 6,837 8,773 3,313 5,047
Underwriting Surplus/(Deficit) % to GEP 2.7% 27.7% 32.4% 11.2% 16.9%

NET UNDERWRITING EXPERIENCE - FIRE 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 8,589 8,924 9,284 9,097 8,442
Net Earned Premium 7,792 8,450 8,907 9,164 8,736
Net Incurred claims 5,230 5,500 5,166 7,178 6,390
Net Incurred Claims % to NEP 67.1% 65.1% 58.0% 78.3% 73.1%
Net Commission 98 (296) (886) (22) 52
Net Commission % to NWP 1.3% (3.5%) (9.9%) (0.2%) 0.6%
Expenses of Management 1,807 2,629 2,826 1,871 1,478
Expenses of Management % to NEP 23.2% 31.1% 31.7% 20.4% 16.9%
Underwriting Surplus/(Deficit) 657 617 1,801 137 816
Underwriting Surplus/(Deficit) % to NEP 8.4% 7.3% 20.2% 1.5% 9.3%

Source: Gross and Net consolidated statement of industry compiled by GI Council.

Table 22bGROSS UNDERWRITING EXPERIENCE - ENGINEERING 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 3,040 3,641 4,377 5,486 6,144
Gross Written Premium 3,249 3,857 4,673 5,738 6,418
Gross Earned Premium 2,939 3,553 4,265 5,206 6,078
Gross Direct Claims 1,388 1,118 1,548 2,979 1,721
Gross Direct Claims as % to GEP 47.2% 31.5% 36.3% 57.2% 28.3%
Gross Direct Commission 326 375 423 651 820
Gross Direct Commission as % to GWP 10.0% 9.7% 9.1% 11.3% 12.8%
Expenses of Management 684 781 959 839 840
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) 541 1,279 1,335 736 2,697
Underwriting Surplus/(Deficit) % to GEP 18.4% 36.0% 31.3% 14.1% 44.4%

NET UNDERWRITING EXPERIENCE - ENGINEERING 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 8,589 1,485 1,784 1,883 2,073
Net Earned Premium 7,792 1,384 1,496 1,876 2,015
Net Incurred claims 5,230 536 722 1,347 868
Net Incurred Claims % to NEP 67.1% 38.7% 48.3% 71.8% 43.1%
Net Commission 98 37 (25) (10) 4
Net Commission % to NWP 1.3% 2.7% (1.7%) (0.5%) 0.2%
Expenses of Management 1,807 438 543 387 363
Expenses of Management % to NEP 23.2% 31.6% 36.3% 20.6% 18.0%
Underwriting Surplus/(Deficit) 657 373 256 152 780
Underwriting Surplus/(Deficit) % to NEP 8.4% 27.0% 17.1% 8.1% 38.7%

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22cGROSS UNDERWRITING EXPERIENCE - MARINE CARGO 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 2,850 3,209 3,830 3,750 4,021
Gross Written Premium 2,601 3,348 3,982 3,927 4,196
Gross Earned Premium 2,629 2,975 3,665 3,955 4,062
Gross Direct Claims 2,300 2,675 2,740 2,650 2,921
Gross Direct Claims as % to GEP 87.5% 89.9% 74.8% 67.0% 71.9%
Gross Direct Commission 320 422 494 590 639
Gross Direct Commission as % to GWP 12.3% 12.6% 12.4% 15.0% 15.2%
Expenses of Management 547 678 817 574 549
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) (538) (801) (386) 140 (48)
Underwriting Surplus/(Deficit) % to GEP (20.5%) (26.9%) (10.5%) 3.5% (1.2%)

NET UNDERWRITING EXPERIENCE - MARINE CARGO 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 1,771 2,292 2,568 2,714 2,915
Net Earned Premium 1,739 2,153 2,563 2,658 2,865
Net Incurred claims 1,204 1,772 1,972 2,091 2,252
Net Incurred Claims % to NEP 69.2% 82.3% 76.9% 78.7% 78.6%
Net Commission 232 312 370 464 489
Net Commission % to NWP 13.3% 14.5% 14.4% 17.5% 17.1%
Expenses of Management 373 675 782 558 510
Expenses of Management % to NEP 21.4% 31.4% 30.5% 21.0% 17.8%
Underwriting Surplus/(Deficit) (70) (606) (561) (455) (386)
Underwriting Surplus/(Deficit) % to NEP (4.0%) (28.2%) (21.9%) (17.1%) (13.5%)

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22dGROSS UNDERWRITING EXPERIENCE - MARINE HULL 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 1,066 1,063 1,314 1,410 1,578
Gross Written Premium 1,123 1,113 1,349 1,441 1,597
Gross Earned Premium 999 1,118 1,231 1,395 1,519
Gross Direct Claims 1,189 1,205 642 828 383
Gross Direct Claims as % to GEP 119.0% 107.8% 52.2% 59.4% 25.2%
Gross Direct Commission 37 43 45 47 60
Gross Direct Commission as % to GWP 3.3% 3.9% 3.3% 3.3% 3.8%
Expenses of Management 236 225 277 211 209
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) (463) (355) 267 309 867
Underwriting Surplus/(Deficit) % to GEP (46.4%) (31.8%) 21.7% 22.2% 57.1%

NET UNDERWRITING EXPERIENCE - MARINE HULL 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 264 305 406 435 431
Net Earned Premium 234 264 313 409 449
Net Incurred claims 242 268 191 129 190
Net Incurred Claims % to NEP 103.4% 101.5% 61.0% 31.5% 42.3%
Net Commission 2 2 2 1 11
Net Commission % to NWP 0.9% 0.8% 0.6% 0.2% 2.4%
Expenses of Management 56 90 124 89 75
Expenses of Management % to NEP 23.7% 34.0% 39.5% 21.9% 16.8%
Underwriting Surplus/(Deficit) (66) (96) (4) 190 173
Underwriting Surplus/(Deficit) % to NEP (28.0%) (36.3%) (1.1%) 46.3% 38.4%

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22eGROSS UNDERWRITING EXPERIENCE - AVIATION 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 753 852 892 1,056 1,098
Gross Written Premium 1,146 1,204 1,210 1,454 1,366
Gross Earned Premium 919 1,175 1,207 1,332 1,410
Gross Direct Claims 1,279 600 232 603 857
Gross Direct Claims as % to GEP 139.2% 51.1% 19.2% 45.3% 60.8%
Gross Direct Commission 86 39 31 55 38
Gross Direct Commission as % to GWP 7.5% 3.2% 2.6% 3.8% 2.8%
Expenses of Management 241 244 248 213 179
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) (687) 292 696 461 336
Underwriting Surplus/(Deficit) % to GEP (74.8%) 24.9% 57.6% 34.6% 23.8%

NET UNDERWRITING EXPERIENCE - AVIATION 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 400 365 359 411 299
Net Earned Premium 414 372 394 406 327
Net Incurred claims 518 225 311 383 145
Net Incurred Claims % to NEP 125.1% 60.5% 78.9% 94.3% 44.3%
Net Commission 5 18 19 34 31
Net Commission % to NWP 1.2% 4.8% 4.8% 8.4% 9.5%
Expenses of Management 84 108 109 85 52
Expenses of Management % to NEP 20.3% 28.9% 27.7% 20.8% 16.0%
Underwriting Surplus/(Deficit) (193) 21 (45) (96) 99
Underwriting Surplus/(Deficit) % to NEP (46.7%) 5.8% (11.5%) (23.5%) 30.2%

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22fGROSS UNDERWRITING EXPERIENCE - MOTOR OD 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 27,767 28,663 33,294 39,205 42,149
Gross Written Premium 27,838 28,780 33,345 39,214 42,388
Gross Earned Premium 27,181 28,309 31,063 36,280 40,801
Gross Direct Claims 18,548 22,598 26,524 29,626 32,728
Gross Direct Claims as % to GEP 68.2% 79.8% 85.4% 81.7% 80.2%
Gross Direct Commission 5,079 5,227 6,182 10,975 12,069
Gross Direct Commission as % to GWP 18.2% 18.2% 18.5% 28.0% 28.5%
Expenses of Management 5,859 5,830 6,840 5,735 5,547
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) (2,305) (5,346) (8,484) (10,056) (9,543)
Underwriting Surplus/(Deficit) % to GEP (8.5%) (18.9%) (27.3%) (27.7%) (23.4%)

NET UNDERWRITING EXPERIENCE - MOTOR OD 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 23,981 24,304 27,620 32,551 32,457
Net Earned Premium 22,726 24,331 26,153 30,007 32,895
Net Incurred claims 15,852 19,542 23,190 25,171 27,048
Net Incurred Claims % to NEP 69.8% 80.3% 88.7% 83.9% 82.2%
Net Commission 4,157 4,041 5,129 9,633 10,206
Net Commission % to NWP 18.3% 16.6% 19.6% 32.1% 31.0%
Expenses of Management 5,045 7,161 8,407 6,694 5,684
Expenses of Management % to NEP 22.2% 29.4% 32.1% 22.3% 17.3%
Underwriting Surplus/(Deficit) (2,328) (6,413) (10,573) (11,491) (10,043)
Underwriting Surplus/(Deficit) % to NEP (10.2%) (26.4%) (40.4%) (38.3%) (30.5%)

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22gGROSS UNDERWRITING EXPERIENCE - MOTOR TP 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 41,747 43,273 49,512 55,986 58,756
Gross Written Premium 42,516 43,788 50,267 55,989 59,061
Gross Earned Premium 42,472 43,152 47,028 53,128 57,525
Gross Direct Claims 31,328 34,987 39,242 43,615 50,804
Gross Direct Claims as % to GEP 73.8% 81.1% 83.4% 82.1% 88.3%
Gross Direct Commission 851 797 970 8,703 11,556
Gross Direct Commission as % to GWP 2.0% 1.8% 1.9% 15.5% 19.6%
Expenses of Management 8,948 8,871 10,312 8,188 7,729
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) 1,345 (1,503) (3,496) (7,378) (12,564)
Underwriting Surplus/(Deficit) % to GEP 3.2% (3.5%) (7.4%) (13.9%) (21.8%)

NET UNDERWRITING EXPERIENCE - MOTOR TP 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 21,931 39,479 45,247 50,730 53,521
Net Earned Premium 20,699 38,368 42,490 48,847 51,467
Net Incurred claims 16,101 31,435 34,801 38,361 45,070
Net Incurred Claims % to NEP 77.8% 81.9% 81.9% 78.5% 87.6%
Net Commission (347.20) 193 315 7,374 10,407
Net Commission % to NWP (1.7%) 0.5% 0.7% 15.1% 20.2%
Expenses of Management 4,614 11,631 13,772 10,433 9,373
Expenses of Management % to NEP 22.3% 30.3% 32.4% 21.4% 18.2%
Underwriting Surplus/(Deficit) 332 (4,891) (6,399) (7,321) (13,383)
Underwriting Surplus/(Deficit) % to NEP 1.6% (12.7%) (15.1%) (15.0%) (26.0%)

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22hGROSS UNDERWRITING EXPERIENCE -LIABILITY 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 2,581 3,493 3,792 4,317 5,017
Gross Written Premium 2,721 3,641 4,267 4,490 5,215
Gross Earned Premium 2,645 3,181 3,954 4,379 4,853
Gross Direct Claims 1,322 1,148 1,872 1,599 3,266
Gross Direct Claims as % to GEP 50.0% 36.1% 47.3% 36.5% 67.3%
Gross Direct Commission 325 400 463 617 745
Gross Direct Commission as % to GWP 11.9% 11.0% 10.9% 13.7% 14.3%
Expenses of Management 573 738 875 657 682
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) 425 895 744 1,506 159
Underwriting Surplus/(Deficit) % to GEP 16.1% 28.1% 18.8% 34.4% 3.3%

NET UNDERWRITING EXPERIENCE - LIABILITY 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 1,488 2,025 2,222 2,163 2,443
Net Earned Premium 1,427 1,759 2,320 2,098 2,353
Net Incurred claims 708 652 1,083 970 1,454
Net Incurred Claims % to NEP 49.6% 37.1% 46.7% 46.2% 61.8%
Net Commission 151 139 126 243 306
Net Commission % to NWP 10.6% 7.9% 5.4% 11.6% 13.0%
Expenses of Management 313 597 676 445 428
Expenses of Management % to NEP 21.9% 33.9% 29.2% 21.2% 18.2%
Underwriting Surplus/(Deficit) 225 371 435 440 165
Underwriting Surplus/(Deficit) % to NEP 17.9% 21.1% 18.7% 21.0% 7.0%

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22IGROSS UNDERWRITING EXPERIENCE - PERSONAL ACCIDENT 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 5,138 6,923 7,053 7,798 8,588
Gross Written Premium 5,156 6,997 7,122 8,099 8,645
Gross Earned Premium 5,174 6,077 7,060 7,611 8,372
Gross Direct Claims 2,825 4,132 4,318 5,100 5,594
Gross Direct Claims as % to GEP 54.6% 68.0% 61.2% 67.0% 66.8%
Gross Direct Commission 475 606 666 1,220 1,359
Gross Direct Commission as % to GWP 9.2% 8.7% 9.4% 15.1% 15.7%
Expenses of Management 1,085 1,417 1,461 1,184 1,131
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) 789 (79) 614 106 288
Underwriting Surplus/(Deficit) % to GEP 15.2% (1.3%) 8.7% 1.4% 3.4%

NET UNDERWRITING EXPERIENCE - PERSONAL ACCIDENT 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 4,151 5,170 5,620 6,148 5,876
Net Earned Premium 4,349 5,180 5,097 5,727 6,072
Net Incurred claims 2,272 3,218 3,192 3,701 3,738
Net Incurred Claims % to NEP 52.2% 62.1% 62.6% 64.6% 61.6%
Net Commission 206 25 202 724 351
Net Commission % to NWP 4.7% 0.5% 4.0% 12.6% 5.8%
Expenses of Management 873 1,523 1,711 1,264 1,029
Expenses of Management % to NEP 20.1% 29.4% 33.6% 22.1% 16.9%
Underwriting Surplus/(Deficit) 998 414 (8) 38 954
Underwriting Surplus/(Deficit) % to NEP 22.9% 8.0% (0.1%) 0.7% 15.7%

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22JGROSS UNDERWRITING EXPERIENCE - HEALTH 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 58,856 73,811 90,869 109,070 119,066
Gross Written Premium 59,276 74,933 91,826 109,338 122,636
Gross Earned Premium 55,475 67,105 83,380 100,582 115,987
Gross Direct Claims 47,411 71,916 73,941 85,439 98,641
Gross Direct Claims as % to GEP 85.5% 107.2% 88.7% 84.9% 85.0%
Gross Direct Commission 5,341 6,292 7,601 12,302 15,072
Gross Direct Commission as % to GWP 9.0% 8.4% 8.3% 11.3% 12.3%
Expenses of Management 12,475 15,180 18,837 15,990 16,049
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) (9,752) (26,283) (17,000) (13,149) (13,775)
Underwriting Surplus/(Deficit) % to GEP (17.6%) (39.2%) (20.4%) (13.1%) (11.9%)

NET UNDERWRITING EXPERIENCE - HEALTH 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 50,520 64,663 80,668 93,292 104,072
Net Earned Premium 44,291 58,871 73,798 86,606 99,531
Net Incurred claims 41,593 64,421 65,867 77,083 86,397
Net Incurred Claims % to NEP 93.9% 109.4% 89.3% 89.0% 86.8%
Net Commission 2,845 3,932 4,593 8,179 9,930
Net Commission % to NWP 6.4% 6.7% 6.2% 9.4% 10.0%
Expenses of Management 10,628 19,051 24,553 19,186 18,225
Expenses of Management % to NEP 24.0% 32.4% 33.3% 22.2% 18.3%
Underwriting Surplus/(Deficit) (10,775) (28,533) (21,215) (17,842) (15,021)
Underwriting Surplus/(Deficit) % to NEP (24.3%) (48.5%) (28.7%) (20.6%) (15.1%)

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22KGROSS UNDERWRITING EXPERIENCE - CROP INSURANCE 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 31,120 29,442 32,066 30,733 30,104
Gross Written Premium 31,194 29,455 32,196 31,803 31,513
Gross Earned Premium 31,734 30,325 30,826 32,000 31,658
Gross Direct Claims 25,215 23,231 25,926 25,943 24,964
Gross Direct Claims as % to GEP 79.5% 76.6% 84.1% 81.1% 78.9%
Gross Direct Commission 103 114 129 144 217
Gross Direct Commission as % to GWP 0.3% 0.4% 0.4% 0.5% 0.7%
Expenses of Management 6,565 5,967 6,605 4,651 4,124
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) (150) 1,013 (1,834) 1,261 2,354
Underwriting Surplus/(Deficit) % to GEP (0.5%) 3.3% (6.0%) 3.9% 7.4%

NET UNDERWRITING EXPERIENCE - CROP INSURANCE 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 12,757 12,017 11,834 15,849 14,932
Net Earned Premium 12,894 12,501 11,821 15,695 15,091
Net Incurred claims 11,197 10,780 11,045 13,958 12,391
Net Incurred Claims % to NEP 86.8% 86.2% 93.4% 88.9% 82.1%
Net Commission (987) (819) (1,093) (1,007) (962)
Net Commission % to NWP (7.7%) (6.6%) (9.2%) (6.4%) (6.4%)
Expenses of Management 2,684 3,540 3,602 3,259 2,615
Expenses of Management % to NEP 20.8% 28.3% 30.5% 20.8% 17.3%
Underwriting Surplus/(Deficit) 0 (1,000) (1,733) (515) 1,047
Underwriting Surplus/(Deficit) % to NEP 0.0% (8.0%) (14.7%) (3.3%) 6.9%

Source: Gross and Net consolidated statement of industrcompiled by GI Council.

Table 22LGROSS UNDERWRITING EXPERIENCE - OTHER MISC 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Gross Direct Premium 6,353 6,890 8,116 8,599 9,376
Gross Written Premium 6,405 6,973 7,811 8,654 9,579
Gross Earned Premium 6,041 6,689 7,392 8,233 9,117
Gross Direct Claims 3,429 5,241 2,939 3,037 4,566
Gross Direct Claims as % to GEP 56.8% 78.4% 39.8% 36.9% 50.1%
Gross Direct Commission 663 741 780 1,380 1,447
Gross Direct Commission as % to GWP 10.4% 10.6% 10.0% 15.9% 15.1%
Expenses of Management 1,348 1,413 1,602 1,266 1,254
Expenses of Management % to GWP 21.0% 20.3% 20.5% 14.6% 13.1%
Underwriting Surplus/(Deficit) 601 (706) 2,071 2,550 1,850
Underwriting Surplus/(Deficit) % to GEP 9.9% (10.5%) 28.0% 31.0% 20.3%

NET UNDERWRITING EXPERIENCE - OTHER MISC 2020-21 to 2024-25

Year 2020-21 2021-22 2022-23 2023-24 2024-25
Net Premium 4,189 4,485 4,722 5,599 5,452
Net Earned Premium 3,988 4,367 4,327 5,301 5,738
Net Incurred claims 2,458 2,417 1,726 1,928 2,466
Net Incurred Claims % to NEP 61.6% 55.3% 39.9% 36.4% 43.0%
Net Commission 354 361 319 817 614
Net Commission % to NWP 8.9% 8.3% 7.4% 15.4% 10.7%
Expenses of Management 881 944 1,437 1,151 955
Expenses of Management % to NEP 22.1% 21.6% 33.2% 21.7% 16.6%
Underwriting Surplus/(Deficit) 295 645 845 1,405 1,703
Underwriting Surplus/(Deficit) % to NEP 7.4% 14.8% 19.5% 26.5% 29.7%