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Amerisafe AMSF Change in deferred policy acquisition costs

Change in deferred policy acquisition costs at other companies

The Hartford Financial Services Group logo
The Hartford Financial Services GroupHIG
$703M+7.3%
Universal Insurance Holdings logo
Universal Insurance HoldingsUVE
$1.85M-34.0%
W.R. Berkley logo
W.R. BerkleyWRB
$10.38M-61.3%
Selective Insurance Group logo
Selective Insurance GroupSIGI
-$1.06M-108%
Old Republic International logo
Old Republic InternationalORI
$22.8M-6.6%
Safety Insurance Group logo
Safety Insurance GroupSAFT
-$3.28M-473%

Other financials

Income statement

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Revenue$80.1M+10.3%
Net income$8.1M-9.0%
EPS (diluted)$0.43-8.5%

Balance sheet

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Cash & equivalents$34.2M-23.5%
Total debt$491.0K+14.7%
Total equity$246.6M-5.5%
Total assets$1.1B-2.9%

Cash flow

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Operating cash flow-$2.7M-50.6%
CapEx$26.0K+1,200%
Free cash flow-$2.7M-51.8%

Valuation

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Market cap$595.34M-28.2%
P/E12.9×-4.6×
P/S1.8×-0.9×

Profitability

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Net margin14.3%-1.5pp
FCF margin2.5%

Returns & leverage

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Return on equity18.3%+1.4pp
Debt / equity0.0×

Where this comes from

Reported directly by Amerisafe in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInDeferredPolicyAcquisitionCosts.

The official record: Amerisafe’s 10-Q, filed April 23, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Amerisafe's change in deferred policy acquisition costs?
Amerisafe (AMSF) reported change in deferred policy acquisition costs of $1.04M in Q1 2026.
How has Amerisafe's change in deferred policy acquisition costs changed year-over-year?
Amerisafe's change in deferred policy acquisition costs decreased by 18.1% year-over-year, from $1.27M to $1.04M.
What does change in deferred policy acquisition costs mean?
This metric reflects the change in costs directly associated with acquiring, renewing, or issuing insurance policies that are capitalized and amortized over the life of the policy. It represents the timing difference between the cash outflow for acquisition expenses and the recognition of those expenses in the income statement. Changes in this balance provide insight into the company's growth strategy and the upfront costs of writing new business.