Other

Impact of corporate owned life insurance policies

Evergy Impact of corporate owned life insurance policies remained flat by 0.0% to -$2.73M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 8.4%, from -$2.98M to -$2.73M. Over 2 years (FY 2023 to FY 2025), Impact of corporate owned life insurance policies shows an upward trend with a -12.4% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ1 2023
Last reportedQ4 2025Feb 19, 2026

How to read this metric

An increase indicates higher non-deductible insurance costs, which can slightly increase the effective tax rate.

Detailed definition

This represents the portion of corporate-owned life insurance (COLI) premiums or related expenses that are not tax-deduc...

Peer comparison

Common in financial services firms that utilize COLI as a tax-advantaged investment or benefit funding vehicle.

Metric ID: other_income_tax_reconciliation_nondeductible_expense_li_569b5f

Historical Data

3 years
 FY'23FY'24FY'25
Value-$14.20M-$11.90M-$10.90M
YoY Change+16.2%+8.4%
Range-$14.20M-$10.90M
CAGR-12.4%
Avg YoY Growth+12.3%
Median YoY Growth+12.3%
Current Streak2+ years growth

Frequently Asked Questions

What is Evergy's impact of corporate owned life insurance policies?
Evergy (EVRG) reported impact of corporate owned life insurance policies of -$2.73M in Q4 2025.
How has Evergy's impact of corporate owned life insurance policies changed year-over-year?
Evergy's impact of corporate owned life insurance policies increased by 8.4% year-over-year, from -$2.98M to -$2.73M.
What is the long-term trend for Evergy's impact of corporate owned life insurance policies?
Over 2 years (2023 to 2025), Evergy's impact of corporate owned life insurance policies has grown at a -12.4% compound annual growth rate (CAGR), from -$14.20M to -$10.90M.
What does impact of corporate owned life insurance policies mean?
The amount of corporate life insurance expenses that cannot be deducted for tax purposes.