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The Ensign Group ENSG Health Insurance Product Line — Self insurance reserve

Other product segments

Accrued general liability and professional malpractice liabilities
$186.78M+16.6%
Workers' Compensation
$47.61M+22.0%
General Liability
$22.55M+7.6%
Health Liability Insurance
$525K0.0%

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$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 health insurance product line — self insurance reserve?
The Ensign Group (ENSG) reported health insurance product line — self insurance reserve of $26.02M in Q2 2026.
How has The Ensign Group's health insurance product line — self insurance reserve changed year-over-year?
The Ensign Group's health insurance product line — self insurance reserve increased by 62.6% year-over-year, from $16M to $26.02M.
What does health insurance product line — self insurance reserve mean?
This metric represents the estimated liability for claims that have been incurred but not yet reported, as well as reported but unpaid claims, related to the company's self-insured health insurance product offerings. It reflects the actuarial assessment of future cash outflows required to settle obligations arising from the provision of healthcare coverage. Managing this reserve is critical for ensuring the company maintains adequate liquidity to meet its insurance-related financial commitments.

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