secwatch.observer — SEC 8-K summary
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Issuer:     AMERISAFE INC (AMSF)
CIK:        0001018979
Form:       8-K
Filed at:   2026-07-21T20:15:05+00:00
Accession:  0001193125-26-310328
Event type: earnings
Sentiment:  negative
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1018979/000119312526310328/0001193125-26-310328-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1018979/000119312526310328/d122285d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-310328

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