---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-187560"
form_type: "8-K"
ticker: "AMSF"
cik: "0001018979"
company_name: "AMERISAFE INC"
filed_at: "2024-07-29T23:59:59+00:00"
generated_at: "2026-05-31T15:36:07.959729+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# AMERISAFE Q2 net income falls 29.7% to $11.0M; diluted EPS $0.57 vs $0.81

## Summary
- Net premiums earned rose 4.6% to $68.6M; gross premiums written up 6.6% to $76.4M.
- Net combined ratio worsened to 90.5% from 85.4%; underwriting profit fell 31% to $6.5M.
- Operating EPS $0.58 vs $0.73; prior-year loss development favorable $8.1M.
- Board declared $0.37 Q3 dividend, payable Sept 20; repurchased $4.1M shares in Q2.
- Book value per share $15.78, up 3.3% from year-end; investment portfolio $884.2M.

## SEC filing metadata
- accession: 0001193125-24-187560
- form_type: 8-K
- ticker: AMSF
- cik: 0001018979
- company_name: AMERISAFE INC
- filed_at: 2024-07-29T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1018979/000119312524187560/0001193125-24-187560-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1018979/000119312524187560/d870202d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-187560
- JSON: https://secwatch.observer/filing/0001193125-24-187560.json
- Plain text: https://secwatch.observer/filing/0001193125-24-187560.txt

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