{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-110065","form_type":"8-K","ticker":"AMSF","cik":"0001018979","company_name":"AMERISAFE INC","filed_at":"2024-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.906679+00:00","generated_at":"2026-06-03T09:11:21.539956+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"AMERISAFE Q1 2024 operating EPS $0.69, down 17% YoY; combined ratio 87.3% vs 82.2%","bullets":["Net premiums earned $68.4M, down 1.1% YoY; net income $16.9M, down 2.4%.","Diluted EPS $0.88 vs $0.90; operating EPS $0.69 vs $0.83, down 16.9%.","Net combined ratio 87.3%, up from 82.2% due to higher expense ratio (27.3% vs 24.5%).","Underwriting profit $8.7M, down 29.2%; favorable prior-year development $8.6M from accident years 2017-2020.","Quarterly dividend $0.37 per share declared, representing an 8.8% increase from prior year."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-110065","json":"https://secwatch.observer/filing/0001193125-24-110065.json","markdown":"https://secwatch.observer/filing/0001193125-24-110065.md","text":"https://secwatch.observer/filing/0001193125-24-110065.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018979/000119312524110065/0001193125-24-110065-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018979/000119312524110065/d796294d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T09:11:21.539956+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":"fd9895f364b5c9b40f1107b7761b40428cf0ba25","claim":"AMERISAFE INC reported the first quarter ended March 31, 2024 results: net income Net income 16,925, EPS Diluted earnings per share $ 0.88.","evidence_excerpt":"On April 24, 2024, AMERISAFE, Inc. (the “Company”) issued a press release announcing its financial results for the first quarter ended March 31, 2024.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1018979/000119312524110065/0001193125-24-110065-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2024"},{"label":"Net income","value":"Net income 16,925"},{"label":"EPS","value":"Diluted earnings per share $ 0.88"},{"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"}