{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-196083","form_type":"8-K","ticker":"AMSF","cik":"0001018979","company_name":"AMERISAFE INC","filed_at":"2023-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.892051+00:00","generated_at":"2026-06-12T23:32:14.573869+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AMERISAFE Q2 2023 net income $15.6M, EPS $0.81, ROE 18.6%","bullets":["Net income $15.6M ($0.81 diluted EPS) vs $6.1M ($0.32) in Q2 2022, up 155%.","Net premiums earned $65.6M, down 6.7% YoY; net combined ratio 85.4% vs 86.7%.","Net investment income $7.7M, up 19.1% YoY; pre-tax yield 3.2%.","Favorable prior-year loss reserve development of $10.9M reduced loss ratio.","Quarterly dividend of $0.34/share declared, payable Sep 22, 2023, up 9.7%."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-196083","json":"https://secwatch.observer/filing/0001193125-23-196083.json","markdown":"https://secwatch.observer/filing/0001193125-23-196083.md","text":"https://secwatch.observer/filing/0001193125-23-196083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/0001193125-23-196083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/d510770d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T23:32:14.573869+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":"2882e3b6bee621fb45760375be4e6c500310163e","claim":"AMERISAFE INC reported the second quarter ended June 30, 2023 results: revenue $65,598, net income $15.6 Million, EPS $0.81.","evidence_excerpt":"Ended June 30, Six Months Ended June 30, 2023 2022 % Change 2023 2022 % Change (in thousands, except per share data) (in thousands, except per share data) Net premiums earned $ 65,598 $ 70,279 -6.7 % $ 134,779 $ 137,835 -2.2 % Net investment income 7,724 6,485 19.1 % 15,157 12,598 20.3 % Net realized gains on investments (pre-tax) 75 1,079 -93.0 % 333 1,817","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/0001193125-23-196083-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"Revenue","value":"$65,598"},{"label":"Net income","value":"$15.6 Million"},{"label":"EPS","value":"$0.81"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"4142a77fc88e3418f977dca9540cd2d1ea198149","claim":"AMERISAFE INC reported the six months ended June 30, 2023 results: revenue $134,779, net income $32,966, EPS $1.72.","evidence_excerpt":"Ended June 30, 2023 2022 % Change 2023 2022 % Change (in thousands, except per share data) (in thousands, except per share data) Net premiums earned $ 65,598 $ 70,279 -6.7 % $ 134,779 $ 137,835 -2.2 % Net investment income 7,724 6,485 19.1 % 15,157 12,598 20.3 % Net realized gains on investments (pre-tax) 75 1,079 -93.0 % 333 1,817 -81.7 % Net unrealized gains","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/0001193125-23-196083-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the six months ended June 30, 2023"},{"label":"Revenue","value":"$134,779"},{"label":"Net income","value":"$32,966"},{"label":"EPS","value":"$1.72"},{"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"}