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The Ensign Group ENSG General Liability — Self insurance reserve

Other product segments

Accrued general liability and professional malpractice liabilities
$186.78M+16.6%
Workers' Compensation
$47.61M+22.0%
Health Insurance Product Line
$17.51M+22.4%
Health Liability Insurance
$525K0.0%

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$325.2M+27.6%
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MTZEmployee Group Medical Claims — Self-insurance reserve
$7.5M+47.1%

Other financials

Income statement

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Revenue$1.4B+17.3%
Gross profit$306.2M+19.6%
Operating income$122.5M+17.9%
Net income$99.7M+18.2%
EPS (diluted)$1.68+16.7%

Balance sheet

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Cash & equivalents$262.3M-27.9%
Total debt$2.3B+10.3%
Total equity$2.4B+21.0%
Total assets$5.7B+16.6%

Cash flow

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Operating cash flow$172.0M+10.4%
CapEx$900.0K
Free cash flow$171.1M+9.1%

Valuation

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Market cap$10.41B+14.1%
Enterprise value$12.4B+14.8%
P/E27.5×-0.8×
P/S1.9×-0.1×

Profitability

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Gross margin20.7%0.0pp
Operating margin8.5%0.0pp
Net margin6.9%-0.1pp
FCF margin10.8%+1.0pp

Returns & leverage

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Return on equity17%-0.6pp
Debt / equity0.9×-0.1×
Current ratio1.2×-0.2×

Where this comes from

Reported directly by The Ensign Group in its filing.

Tagged under the XBRL concept us-gaap:SelfInsuranceReserve.

The source filing: The Ensign Group’s 10-Q, filed July 27, 2026.

Filed
Jul 27, 2026, 6:02 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001125376-26-000034
Line itemJune 30, 2026December 31, 2025
Accrued general liability and professional malpractice liabilities$222,192$186,780
Accrued workers’ compensation liabilities47,60542,121
Accrued health benefits26,02317,514
TOTAL SELF-INSURANCE LIABILITIES$295,820$246,415
Less: current self-insurance liabilities100,00781,623
LONG-TERM SELF-INSURANCE LIABILITIES$195,813$164,792

Item 1. FINANCIAL STATEMENTS

FAQ

What is The Ensign Group's general liability — self insurance reserve?
The Ensign Group (ENSG) reported general liability — self insurance reserve of $22.55M in Q2 2026.
How has The Ensign Group's general liability — self insurance reserve changed year-over-year?
The Ensign Group's general liability — self insurance reserve increased by 7.6% year-over-year, from $20.95M to $22.55M.
What is the long-term trend for The Ensign Group's general liability — self insurance reserve?
Over 4 years (2021 to 2025), The Ensign Group's general liability — self insurance reserve has grown at a 154.9% compound annual growth rate (CAGR), from $2M to $84.38M.
What does general liability — self insurance reserve mean?
This metric represents the estimated liability for claims related to general liability and professional liability that the company has chosen to self-insure rather than transfer to a third-party insurer. It reflects the actuarially determined amount required to cover expected future payments for claims incurred but not yet reported or settled. This reserve is a critical indicator of the company's risk management strategy and potential future cash outflows associated with its healthcare operations.

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