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Amerisafe AMSF Finance Lease Liabilities

Discontinued — last reported Q4 '25

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Other financials

Income statement

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Revenue$92.0M+13.4%
Net income$14.6M+4.6%
EPS (diluted)$0.78+6.8%

Balance sheet

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Cash & equivalents$65.5M+35.1%
Total debt$491.0K+14.7%
Total equity$250.0M-5.9%
Total assets$1.1B-2.4%

Cash flow

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Operating cash flow-$2.7M-50.6%
CapEx$3.0K-99.7%
Free cash flow-$2.7M-51.8%

Valuation

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Market cap$539.77M-36.7%
P/E11.5×-5.4×
P/S1.6×-1.2×

Profitability

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Net margin14%-2.5pp
FCF margin2.5%

Returns & leverage

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Return on equity18.2%+0.4pp
Debt / equity0.0×

Where this comes from

Reported directly by Amerisafe in its filing.

Tagged under the XBRL concept us-gaap:FinanceLeaseLiability.

The source filing: Amerisafe’s 10-K, filed February 27, 2026.

Filed
Feb 27, 2026, 4:03 PM EST
Fiscal year
FY2025
Accession
0001193125-26-082513
Line itemDecember 31, 2025December 31, 2024Balance Sheet Classification
Operating leases:
Operating lease right-of-use assets$212$276Other assets
Operating lease liabilities$212$276Accounts payable and other liabilities
Finance leases:
Finance lease right-of-use assets$656$462
Finance lease accumulated amortization right-of-use assets(415)(398)
Property and equipment, net$241$64Property and equipment, net
Finance lease liabilities$279$152Accounts payable and other liabilities

Item 8. Financial Statements and Supplementary Data.

FAQ

What is Amerisafe's finance lease liabilities?
Amerisafe (AMSF) reported finance lease liabilities of $279K in Q4 2025.
How has Amerisafe's finance lease liabilities changed year-over-year?
Amerisafe's finance lease liabilities increased by 83.6% year-over-year, from $152K to $279K.
What is the long-term trend for Amerisafe's finance lease liabilities?
Over 5 years (2020 to 2025), Amerisafe's finance lease liabilities has grown at a 8.6% compound annual growth rate (CAGR), from $185K to $279K.
What does finance lease liabilities mean?
Present value of future payments on leases classified as finance leases under ASC 842 — treated similarly to debt on the balance sheet.

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