secwatch.observer — SEC 8-K summary
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Issuer:     AMERISAFE INC (AMSF)
CIK:        0001018979
Form:       8-K
Filed at:   2023-07-27T23:59:59+00:00
Accession:  0001193125-23-196083
Event type: earnings
Sentiment:  positive
Materiality: 0.60
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/0001193125-23-196083-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1018979/000119312523196083/d510770d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-23-196083

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer