American Coastal recasts 2022 financials to reflect UPC liquidation as discontinued operations

AMERICAN COASTAL INSURANCE Corp

UPC placed into liquidation Feb 27, 2023; Florida DFS appointed receiver; company divested ownership.
Consolidated 2022 financial statements recast to report UPC operations as discontinued operations per ASC 205.
Revised items filed as Exhibit 99.1: Business, MD&A, Market Risk, and Financial Statements; Deloitte consent also provided.
Recast does not update for events after 2022 Form 10-K filing; only presentation of discontinued ops changed.

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