{"schema_version":"secwatch.filing_event.v1","accession":"0001214816-24-000009","form_type":"8-K","ticker":"AXS","cik":"0001214816","company_name":"AXIS CAPITAL HOLDINGS LTD","filed_at":"2024-01-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.597479+00:00","generated_at":"2026-06-06T19:49:15.104336+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"AXIS Capital reports preliminary 2023 net income $346M; strengthens reserves by $425M","bullets":["Net income available to common shareholders $346M ($4.02 diluted EPS); operating income $486M ($5.65 diluted EPS).","Current accident year combined ratio improved to 91.8% from 96.3% prior year.","Book value per diluted share $54.06, up 15.1% over 12 months.","Strengthened prior year reserves by $425M pre-tax ($361M post-tax) in Q4, mainly liability and professional lines for 2019 and older years.","Gross premiums written increased $142M (+2%) driven by specialty insurance lines."],"urls":{"canonical":"https://secwatch.observer/filing/0001214816-24-000009","json":"https://secwatch.observer/filing/0001214816-24-000009.json","markdown":"https://secwatch.observer/filing/0001214816-24-000009.md","text":"https://secwatch.observer/filing/0001214816-24-000009.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1214816/000121481624000009/0001214816-24-000009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1214816/000121481624000009/axs-20240123.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T19:49:15.104336+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":"52e8892e8349962c467c299a03b0b653be7f1f4e","claim":"AXIS CAPITAL HOLDINGS LTD reported the year ended December 31, 2023 results: revenue $142 million, or 2%, increase in gross premiums written, net income $346 million, or $4.02 per diluted common share, EPS $4.02 per diluted common share (net income) and $5.65 per diluted common share (operating income).","evidence_excerpt":"shareholders of $346 million, or $4.02 per diluted common share and operating income of $486 million, or $5.65 per diluted common share, an increase in gross premiums written of $142 million, or 2%, current accident year combined ratio of 91.8%, compared to 96.3% for the prior year, and book value per diluted common share of $54.06, an increase of 15.1% over the past","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1214816/000121481624000009/0001214816-24-000009-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2023"},{"label":"Revenue","value":"$142 million, or 2%, increase in gross premiums written"},{"label":"Net income","value":"$346 million, or $4.02 per diluted common share"},{"label":"EPS","value":"$4.02 per diluted common share (net income) and $5.65 per diluted common share (operating income)"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}