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Lemonade LMND Deferred ceding commission

Deferred ceding commission at other companies

ESN
Essent GroupESNT
-$352.5K-57.4%
W.R. Berkley logo
W.R. BerkleyWRB
$3M+200%
Prudential Financial logo
Prudential FinancialPRU
$2M+100%
Arch Capital Group logo
Arch Capital GroupACGL
$872M-11.1%
Hinge Health, Inc. logo
Hinge Health, Inc.HNGE
$34.51M+86.3%
Frontdoor, Inc. logo
Frontdoor, Inc.FTDR
$1M+200%

Other financials

Income statement

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Revenue$258.0M+70.6%
Net income-$35.8M+42.6%
EPS (diluted)-$0.47+45.3%

Balance sheet

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Cash & equivalents$386.5M+20.9%
Total debt$20.8M-4.6%
Total equity$518.0M-5.0%
Total assets$2.0B+5.5%

Cash flow

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Operating cash flow-$600.0K+98.7%
CapEx$3.5M+52.2%
Free cash flow-$4.1M+91.7%

Valuation

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Market cap$4.52B+109%

Profitability

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Net margin-16.4%-6.0pp
FCF margin-15.4%-6.4pp

Returns & leverage

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Return on equity-26.1%-5.5pp
Debt / equity0.0×

Where this comes from

Reported directly by Lemonade in its filing.

Tagged under the XBRL concept lmnd:IncreaseDecreaseInDeferredCedingCommissions.

The official record: Lemonade’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lemonade's deferred ceding commission?
Lemonade (LMND) reported deferred ceding commission of -$4.9M in Q1 2026.
How has Lemonade's deferred ceding commission changed year-over-year?
Lemonade's deferred ceding commission decreased by 6.5% year-over-year, from -$4.6M to -$4.9M.
What is the long-term trend for Lemonade's deferred ceding commission?
Over 3 years (2021 to 2025), Lemonade's deferred ceding commission has grown at a 24.8% compound annual growth rate (CAGR), from $14.1M to -$27.4M.
What does deferred ceding commission mean?
This represents the change in commissions received from reinsurers that are deferred and recognized as revenue over the life of the underlying insurance policies. It reflects the company's ability to offset acquisition costs through reinsurance arrangements. Investors monitor this to understand the net cost of acquiring business after accounting for reinsurance support.