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Reinsurance and Insurance Loss Reserves (Tables)
9 Months Ended
Dec. 30, 2023
Insurance [Abstract]  
Effects of Reinsurance
The effects of reinsurance on premiums written and earned were as follows (in thousands):

Three Months Ended
December 30, 2023December 31, 2022
WrittenEarnedWrittenEarned
Direct premiums
$11,135 $10,693 $7,454 $7,529 
Assumed premiums—nonaffiliated
8,430 8,459 7,709 8,358 
Ceded premiums—nonaffiliated
(6,406)(6,406)(4,413)(4,413)

$13,159 $12,746 $10,750 $11,474 
Nine Months Ended
December 30, 2023December 31, 2022
WrittenEarnedWrittenEarned
Direct premiums
$31,581 $28,740 $22,350 $21,917 
Assumed premiums—nonaffiliated
27,735 25,880 25,555 24,526 
Ceded premiums—nonaffiliated
(18,971)(18,971)(13,056)(13,056)

$40,345 $35,649 $34,849 $33,387 
Loss Reserve Rollforward
Standard Casualty establishes reserves for claims and claims expense on reported and incurred but not reported ("IBNR") claims of non-reinsured losses. The following details the activity in the reserve for the three and nine months ended December 30, 2023 and December 31, 2022 (in thousands):
Three Months EndedNine Months Ended
December 30,
2023
December 31,
2022
December 30,
2023
December 31,
2022
Balance at beginning of period$9,154 $7,790 $10,939 $8,149 
Net incurred losses during the period9,489 8,464 29,152 25,050 
Net claim payments during the period(9,189)(7,163)(30,637)(24,108)
Balance at end of period$9,454 $9,091 $9,454 $9,091