{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-168712","form_type":"8-K","ticker":"AMSF","cik":"0001018979","company_name":"AMERISAFE INC","filed_at":"2026-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.808566+00:00","generated_at":"2026-05-15T04:47:03.640383+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"AMERISAFE reports Q1 2026 net income $8.1M, diluted EPS $0.43; voluntary premiums up 8.2% YoY","bullets":["Gross premiums written $88.5M, up 5.6% YoY; net premiums earned $75.1M, up 9.0%.","Net income of $8.1M ($0.43 diluted EPS) vs $8.9M ($0.47) in Q1 2025, down 9.0% / 8.5%.","Operating net income $9.5M ($0.50 operating EPS) vs $11.4M ($0.60) in prior year, down 17.4% / 16.7%.","Net combined ratio 93.2% vs 89.1% a year ago; net loss ratio 61.9% vs 58.3%.","Quarterly dividend of $0.41 per share declared, up 5.1% from Q1 2025; 119,959 shares repurchased at avg $33.60."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-168712","json":"https://secwatch.observer/filing/0001193125-26-168712.json","markdown":"https://secwatch.observer/filing/0001193125-26-168712.md","text":"https://secwatch.observer/filing/0001193125-26-168712.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018979/000119312526168712/0001193125-26-168712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018979/000119312526168712/d209530d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:47:03.640383+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":"8663c556e5c8492c303917d4dabbfa2c6e5f28e8","claim":"AMERISAFE INC reported first quarter ended March 31, 2026 results: net income Net income 8,145, EPS Diluted earnings per share $ 0.43.","evidence_excerpt":"Three Months Ended March 31, 2026 2025 % Change (in thousands, except per share data) Gross premiums written $ 88,500 $ 83,784 5.6 % Net premiums earned 75,072 68,885 9.0 % Net investment income 6,597 6,652 -0.8 % Net realized gains (losses) on investments (pre-tax) (3 ) 2 NM Net unrealized losses on equity securities (pre-tax) (1,653 ) (3,152 ) NM Net income 8,145 8,949 -9.0 % Diluted earnings per share $ 0.43 $ 0.47 -8.5 %","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1018979/000119312526168712/0001193125-26-168712-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Net income","value":"Net income 8,145"},{"label":"EPS","value":"Diluted earnings per share $ 0.43"},{"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"}