{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-118717","form_type":"8-K","ticker":"AMSF","cik":"0001018979","company_name":"AMERISAFE INC","filed_at":"2023-04-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.622519+00:00","generated_at":"2026-06-16T11:21:21.563275+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AMERISAFE Q1 net income flat at $17.3M; ROE 21.3%, dividend raised 9.7%","bullets":["Net premiums earned $69.2M (+2.4% YoY); diluted EPS $0.90 vs $0.89.","Operating EPS $0.83; net combined ratio 82.2% vs 80.1% in Q1 2022.","Book value per share $17.38, up 4.9% from Dec 2022; ROE 21.3%.","Quarterly dividend increased 9.7% to $0.34 per share, payable June 23, 2023.","Payroll audit premiums surged to $8.9M from $2.8M, offsetting rate declines."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-118717","json":"https://secwatch.observer/filing/0001193125-23-118717.json","markdown":"https://secwatch.observer/filing/0001193125-23-118717.md","text":"https://secwatch.observer/filing/0001193125-23-118717.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523118717/0001193125-23-118717-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523118717/d295974d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T11:21:21.563275+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"5a4a7d17755f1f3ca74173443227eea95d06b26d","claim":"AMERISAFE INC reported first quarter ended March 31, 2023 results: revenue $ 69,181, net income $ 17,339, EPS $ 0.90.","evidence_excerpt":"today announced results for the first quarter ended March 31, 2023. Three Months Ended March 31, 2023 2022 % Change (in thousands, except per share data) Net premiums earned $ 69,181 $ 67,556 2.4 % Net investment income 7,433 6,113 21.6 % Net realized gains on investments (pre-tax) 258 738 -65.0 % Net unrealized gains on equity securities (pre-tax) 1,369 1,040","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523118717/0001193125-23-118717-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2023"},{"label":"Revenue","value":"$ 69,181"},{"label":"Net income","value":"$ 17,339"},{"label":"EPS","value":"$ 0.90"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}