{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-310328","form_type":"8-K","ticker":"AMSF","cik":"0001018979","company_name":"AMERISAFE INC","filed_at":"2026-07-21T20:15:05+00:00","discovered_at":"2026-07-21T20:16:00.379322+00:00","generated_at":"2026-07-21T20:16:18.407211+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AMERISAFE Q2 net income up 4.6% to $14.6M; operating EPS down 17% to $0.44","bullets":["Net income $14.6M ($0.78 diluted EPS) vs $14.0M ($0.73) YoY; operating net income $8.3M ($0.44) down 17.9%.","Net premiums earned $77.3M, up 11.4% YoY; gross premiums written $86.0M, up 7.9%.","Net combined ratio 95.4% vs 91.7% a year ago, driven by higher loss ratio (62.6% vs 58.6%) and expense ratio.","Book value per share $13.49, up 0.7% from year-end; declared $0.41 quarterly dividend payable Sept 25.","Repurchased 184,093 shares for $5.6M in Q2; remaining authorization $7.3M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-310328","json":"https://secwatch.observer/filing/0001193125-26-310328.json","markdown":"https://secwatch.observer/filing/0001193125-26-310328.md","text":"https://secwatch.observer/filing/0001193125-26-310328.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018979/000119312526310328/0001193125-26-310328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018979/000119312526310328/d122285d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-21T20:16:18.407211+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}