---
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"
generated_at: "2026-07-21T20:16:18.407211+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AMERISAFE Q2 net income up 4.6% to $14.6M; operating EPS down 17% to $0.44

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-310328
- JSON: https://secwatch.observer/filing/0001193125-26-310328.json
- Plain text: https://secwatch.observer/filing/0001193125-26-310328.txt

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