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RLI RLI Casualty — Policy Acquisition Cost Other

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HMNProperty & Casualty — Deferred policy acquisition costs
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HMNProperty & Casualty — Deferred policy acquisition cost amortization
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Other financials

Income statement

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Revenue$575.6M+15.2%
Net income$168.0M+35.1%
EPS (diluted)$1.82+35.8%

Balance sheet

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Cash & equivalents$32.1M+49.9%
Total debt$318.7M+179%
Total equity$1.8B+1.0%
Total assets$6.4B+7.0%

Cash flow

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Operating cash flow$145.2M-16.9%
CapEx$2.8M+114%
Free cash flow$142.4M-17.9%

Valuation

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Market cap$5.91B-5.4%
Enterprise value$6.19B-2.3%
P/E13.5×-5.8×
P/S-0.4×

Profitability

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Net margin22.2%+4.4pp
FCF margin26.2%-8.1pp

Returns & leverage

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Return on equity25.2%+5.7pp
Debt / equity0.2×+0.1×

Where this comes from

Reported directly by RLI in its filing.

Tagged under the XBRL concept rli:PolicyAcquisitionCostOther.

The source filing: RLI’s 10-Q, filed July 24, 2026.

Filed
Jul 24, 2026, 12:15 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001104659-26-086576
(in thousands)CasualtyPropertySuretyTotal
Consolidated revenue$$256,922$123,786$36,388575,569
Less: Expenses
Losses and settlement expenses$$159,686$26,7253,484
Amortization of deferred acquisition costs50,58024,96712,751
Other policy acquisition costs25,5939,13611,648
Insurance operating expenses19,3219,4593,837
Segment earnings before income taxes$$1,742$53,499$4,66859,909
Depreciation and amortization expense$$1,559$515356

Item 1.Financial Statements

FAQ

What is RLI's casualty — policy acquisition cost other?
RLI (RLI) reported casualty — policy acquisition cost other of $25.59M in Q2 2026.
How has RLI's casualty — policy acquisition cost other changed year-over-year?
RLI's casualty — policy acquisition cost other increased by 16.0% year-over-year, from $22.07M to $25.59M.
What is the long-term trend for RLI's casualty — policy acquisition cost other?
Over 3 years (2022 to 2025), RLI's casualty — policy acquisition cost other has grown at a 5.0% compound annual growth rate (CAGR), from $78.35M to $90.67M.
What does casualty — policy acquisition cost other mean?
This captures additional expenses directly related to the acquisition of insurance contracts that are not deferred. It provides insight into the immediate operational costs required to secure and maintain the segment's policy portfolio. Tracking this helps evaluate the cost-efficiency of the segment's sales and distribution channels.

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