Aside from the financial and technical ratio and parameters currently used by the Insurance Commission, this paper proposes and develops a measure of efficiency derived using two-stage dynamic network Data Envelopment Analysis, a non-parametric linear programming approach as an alternative in evaluating the performance of the non-life insurance sector. Using balanced panel data acquired from financial reports from 2015-2017 of the top non-life insurers of the Philippines based on 2017 Gross Premiums Written (GPW), goal programming was used to develop a set of common weights to be applied to the said insurers for the following variables: operations expenses; benefit, claims and expenses; general administrative expenses; direct premiums written; reinsurance premiums; net income and investment income, to compute for their respective efficiencies. Results revealed that by comparing the average normalized overall efficiency scores across 3 years, DMU3 is the most efficient among all. Moreover, DMUs 1 and 4 have also obtained the maximum efficiency for year 2016 and 2017, respectively. Strengths and techniques of the said efficient DMUs were also presented and discussed in this paper.