XML 40 R33.htm IDEA: XBRL DOCUMENT

Statutory Accounting and Regulation (Tables)

9 Months Ended

Sep. 30, 2026

Insurance [Abstract]

Schedule of Statutory Accounting and Regulation

The Company's insurance subsidiaries must file with the various insurance regulatory authorities an “Annual Statement” which reports, among other items, statutory net income and surplus as regards policyholders, which is called stockholders' equity under GAAP. The table below details the statutory net income for the three and nine months ended September 30, 2026 and 2025 for AmCoastal.


	Three Months Ended September 30,								Nine Months Ended September 30,
	2026				2025				2026				2025
Net Income	$	15,800			$	26,463			$	40,189			$	62,974

The Company's insurance subsidiaries must maintain capital and surplus ratios or balances as determined by the regulatory authority of the state in which it is domiciled. At September 30, 2026, the Company met these requirements. The table below details the amount of surplus as regards policyholders for AmCoastal at September 30, 2026 and December 31, 2025.


		September 30, 2026				December 31, 2025
Surplus as regards policyholders		$	272,454			$	316,594

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

+ References + Details