Arch Capital Group Reinsurance — Change in unearned premiums decreased by 171.0% to -$345.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 19.8%, from -$288.00M to -$345.00M. Over 2 years (FY 2022 to FY 2025), Reinsurance — Change in unearned premiums shows an upward trend with a -27.7% CAGR.
A positive change indicates a growing book of business where premiums are being deferred, while a negative change suggests a release of previously deferred premiums into current earnings.
Reflects the movement in the liability account for premiums that have been collected but not yet earned over the policy...
Standard accounting adjustment for insurance revenue recognition.
acgl_segment_reinsurance_change_in_unearned_premiums| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$187.71M | $57.31M | -$334.72M | -$234.64M | -$77.06M | -$318.17M | -$396.00M | -$366.00M | -$19.00M | $0.00 | -$600.00M | -$167.00M | -$53.00M | -$288.00M | $28.00M | $278.00M | $486.00M | -$345.00M |
| QoQ Change | — | +130.5% | -684.0% | +29.9% | +67.2% | -312.9% | -24.5% | +7.6% | +94.8% | +100.0% | — | +72.2% | +68.3% | -443.4% | +109.7% | +892.9% | +74.8% | -171.0% |
| YoY Change | — | — | — | -25.0% | -234.5% | — | -18.3% | -56.0% | +75.3% | +100.0% | -51.5% | +54.4% | -178.9% | +52.0% | +116.8% | +624.5% | — | -19.8% |