---
schema_version: "secwatch.filing_event.v1"
accession: "0001095073-26-000038"
form_type: "8-K"
ticker: "EG"
cik: "0001095073"
company_name: "EVEREST GROUP, LTD."
filed_at: "2026-10-19T20:18:28+00:00"
generated_at: "2026-10-19T20:19:07.649112+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Everest Group publishes recast Q2 2026 financial supplement with refined NOI and underwriting definitions

## Summary
- Recast supplement covers Q2 2025 through Q2 2026, is unaudited, and was posted Oct. 19, 2026 on Everest's investor relations website.
- After-tax net operating income definition refined, changing presentation of After-tax NOI return on equity and After-tax NOI per diluted share.
- Underwriting income now adjusts for prior-year reserve development on ADC-subject reserves and related deferred gain amortization, changing loss and combined ratios.
- Introduced Net Reserve for losses and LAE before ADC impact for the Legacy segment; revised Global Wholesale & Specialty gross written premium by line of business.

## SEC filing metadata
- accession: 0001095073-26-000038
- form_type: 8-K
- ticker: EG
- cik: 0001095073
- company_name: EVEREST GROUP, LTD.
- filed_at: 2026-10-19T20:18:28+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 7.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1095073/000109507326000038/0001095073-26-000038-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1095073/000109507326000038/everestre-20261019.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001095073-26-000038
- JSON: https://secwatch.observer/filing/0001095073-26-000038.json
- Plain text: https://secwatch.observer/filing/0001095073-26-000038.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.