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Alignment Healthcare ALHC Reserve for Incurred But Not Reported (IBNR) Claims

Reserve for Incurred But Not Reported (IBNR) Claims at other companies

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Elevance HealthELV
$3.86B+1.6%
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HumanaHUM

Other financials

Income statement

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Revenue$1.2B+33.3%
Operating income$15.5M+387%
Net income$11.4M+225%
EPS (diluted)$0.05+200%

Balance sheet

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Cash & equivalents$707.7M+57.9%
Total debt$323.6M+0.5%
Total equity$206.9M+91.3%
Total assets$1.3B+40.9%

Cash flow

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Operating cash flow$128.7M+674%
CapEx$7.4M-10.8%
Free cash flow$121.3M+1,350%

Valuation

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Market cap$4.52B+0.8%

Profitability

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Operating margin0.1%0.0pp
Net margin0.5%+0.2pp
FCF margin4.1%

Returns & leverage

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Return on equity12.6%+6.8pp
Debt / equity1.6×-1.4×
Current ratio1.6×-0.1×

Where this comes from

Reported directly by Alignment Healthcare in its filing.

Tagged under the XBRL concept us-gaap:LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseIncurredButNotReportedIBNRClaimsAmount.

The official record: Alignment Healthcare’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Alignment Healthcare's reserve for incurred but not reported (IBNR) claims?
Alignment Healthcare (ALHC) reported reserve for incurred but not reported (IBNR) claims of $348.13M in Q1 2026.
How has Alignment Healthcare's reserve for incurred but not reported (IBNR) claims changed year-over-year?
Alignment Healthcare's reserve for incurred but not reported (IBNR) claims increased by 76.8% year-over-year, from $196.94M to $348.13M.
What is the long-term trend for Alignment Healthcare's reserve for incurred but not reported (IBNR) claims?
Over 3 years (2022 to 2025), Alignment Healthcare's reserve for incurred but not reported (IBNR) claims has grown at a 49.6% compound annual growth rate (CAGR), from $88.81M to $297.37M.