---
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"
generated_at: "2026-06-12T23:32:14.573869+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# AMERISAFE Q2 2023 net income $15.6M, EPS $0.81, ROE 18.6%

## Summary
- 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%.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-196083
- JSON: https://secwatch.observer/filing/0001193125-23-196083.json
- Plain text: https://secwatch.observer/filing/0001193125-23-196083.txt

## Key facts
- Earnings Releases
  AMERISAFE INC reported the second quarter ended June 30, 2023 results: revenue $65,598, net income $15.6 Million, EPS $0.81.
  - Period: the second quarter ended June 30, 2023
  - Revenue: $65,598
  - Net income: $15.6 Million
  - EPS: $0.81
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/0001193125-23-196083-index.htm
- Earnings Releases
  AMERISAFE INC reported the six months ended June 30, 2023 results: revenue $134,779, net income $32,966, EPS $1.72.
  - Period: the six months ended June 30, 2023
  - Revenue: $134,779
  - Net income: $32,966
  - EPS: $1.72
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/0001193125-23-196083-index.htm

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