secwatch.observer — SEC 8-K summary
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Issuer:     AMERISAFE INC (AMSF)
CIK:        0001018979
Form:       8-K
Filed at:   2023-04-26T23:59:59+00:00
Accession:  0001193125-23-118717
Event type: earnings
Sentiment:  neutral
Materiality: 0.60
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

AMERISAFE Q1 net income flat at $17.3M; ROE 21.3%, dividend raised 9.7%
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1018979/000119312523118717/0001193125-23-118717-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1018979/000119312523118717/d295974d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-23-118717

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