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Income Taxes - Significant Components of Net Deferred Income Tax Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Unearned premiums $ 19,378 $ 12,588
Losses and loss adjustment expenses 3,331 3,013
Stock-based compensation 1,878 1,570
Unearned revenue 1,089 426
Net unrealized investment losses 732 428
Basis difference related to convertible senior notes 516 300
Accrued expenses 175 163
Credit losses 156 244
Organizational costs 116 128
Bad debt reserve 16 44
Net operating loss carryforwards 0 13,883
Other 17 85
Total deferred tax assets 27,404 32,872
Valuation allowance 0 (2,549)
Total deferred tax assets, net of valuation allowance 27,404 30,323
Deferred tax liabilities:    
Gain on involuntary conversion (11,460) (12,500)
Deferred policy acquisition costs (11,272) (12,156)
Basis difference related to partnership investments (2,249) (2,942)
Prepaid expenses (573) (703)
Intangible assets (541) (1,878)
Property and equipment (271) (1,515)
Other (526) (333)
Total deferred tax liabilities (26,892) (32,027)
Net deferred tax liabilities $ (512) $ (1,704)