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Citizens CIA Liability accrued for policyholder dividends

Liability accrued for policyholder dividends at other companies

MetLife logo
MetLifeMET
$337M-5.3%
Prudential Financial logo
Prudential FinancialPRU
$809M-11.7%

Other financials

Income statement

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Revenue$59.7M+7.3%
Net income$2.3M+240%
EPS (diluted)$0.04+233%

Balance sheet

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Cash & equivalents$18.5M+0.9%
Total debt$7.4M-5.5%
Total equity$238.7M+9.4%
Total assets$1.7B+2.2%

Cash flow

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Operating cash flow-$323.0K-143%
CapEx$326.0K+205%
Free cash flow-$649.0K-201%

Valuation

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Market cap$300.79M+65.2%
P/E16.3×-4.5×
P/S1.2×+0.4×

Profitability

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Net margin7.1%+3.5pp
FCF margin6.3%-4.1pp

Returns & leverage

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Return on equity8.1%+3.9pp
Debt / equity0.0×

Where this comes from

Reported directly by Citizens in its filing.

Tagged under the XBRL concept us-gaap:PolicyholderDividendsPayable.

The official record: Citizens’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Citizens's liability accrued for policyholder dividends?
Citizens (CIA) reported liability accrued for policyholder dividends of $52.25M in Q1 2026.
How has Citizens's liability accrued for policyholder dividends changed year-over-year?
Citizens's liability accrued for policyholder dividends increased by 7.5% year-over-year, from $48.59M to $52.25M.
What is the long-term trend for Citizens's liability accrued for policyholder dividends?
Over 5 years (2020 to 2025), Citizens's liability accrued for policyholder dividends has grown at a 9.0% compound annual growth rate (CAGR), from $33.34M to $51.36M.
What does liability accrued for policyholder dividends mean?
This represents the liability for dividends declared or accrued to be paid to policyholders of participating insurance policies. It reflects the company's obligation to share a portion of its surplus or earnings with eligible policyholders. Monitoring this provides insight into the company's commitment to policyholder returns and the structure of its insurance products.