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Unum UNM Amortization of the Cost of Reinsurance

Amortization of the Cost of Reinsurance at other companies

Principal Financial Group logo
Principal Financial GroupPFG
-$24.23M+84.7%
Berkshire Hathaway logo
Berkshire HathawayBRK.A
$7.85B-9.0%
Prudential Financial logo
Prudential FinancialPRU
$0-100%
Everest Group logo
Everest GroupEG
$738M+4.1%
KKR & Co. logo
KKR & Co.KKR
$3.1B-3.1%
Arch Capital Group logo
Arch Capital GroupACGL
$411M+14.8%

Other financials

Income statement

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Revenue$3.4B+8.5%
Operating income$501.8M+2.4%
Net income$232.0M+22.7%
EPS (diluted)$1.41+33.0%

Balance sheet

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Cash & equivalents$192.6M-19.0%
Total debt$3.8B+0.5%
Total equity$10.9B-2.9%
Total assets$62.7B+0.4%

Cash flow

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Operating cash flow$340.8M-3.6%
CapEx$39.6M+10.6%
Free cash flow$301.2M-5.2%

Valuation

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Market cap$14.38B-17.0%
Enterprise value$17.95B-13.3%
P/E18.4×+7.4×
P/S1.1×-0.3×

Profitability

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Net margin5.9%-6.5pp
FCF margin11.2%+1.4pp

Returns & leverage

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Return on equity7.1%-7.6pp
Debt / equity0.3×0.0×

Where this comes from

Reported directly by Unum in its filing.

Tagged under the XBRL concept unm:AmortizationOfDeferredLossOnReinsurance.

The official record: Unum’s 10-Q, filed April 29, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Unum's amortization of the cost of reinsurance?
Unum (UNM) reported amortization of the cost of reinsurance of $45.7M in Q1 2026.
How has Unum's amortization of the cost of reinsurance changed year-over-year?
Unum's amortization of the cost of reinsurance increased by 376.0% year-over-year, from $9.6M to $45.7M.
What does amortization of the cost of reinsurance mean?
The non-cash expense recognized over time from losses associated with reinsurance agreements.
How do you interpret amortization of the cost of reinsurance?
An increase in this expense reduces reported net income without impacting cash flow, reflecting the long-term cost of risk transfer strategies.
How does amortization of the cost of reinsurance compare across companies?
Specific to insurance companies that utilize reinsurance; peers will report similar line items depending on the volume and structure of their reinsurance treaties.