This filing is a routine recast of financial supplement presentation metrics with no change to underlying results. Monitor the next quarterly filing for any material impact from the refined definitions on reported ratios and segment performance.
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Executive Summary
Everest Group published a recast quarterly financial supplement for Q2 2026 on its investor relations website, refining definitions for after-tax net operating income (NOI) and underwriting income, introducing a new net reserve metric for the Legacy segment, and revising the presentation of Global Wholesale & Specialty gross written premium by line of business. No new financial results or guidance were provided — this is a purely administrative restatement of prior period data.
Key Facts
- Recast quarterly financial supplement for Q2 2026 published on October 19, 2026
- Refined definition of after-tax net operating income (loss) ('After-tax NOI') affecting presentation of After-tax NOI return on equity and per diluted share
- Refined definition of underwriting income (loss) to adjust for prior year reserve development on ADC and related deferred gain amortization, affecting loss ratio and combined ratio presentation
- Introduced 'Net Reserve for losses and loss adjustment expenses before impact of ADC' performance measure for the Legacy reporting segment
- Revised presentation of Global Wholesale & Specialty reporting segment gross written premium by line of business
- Supplement covers prior period data from Q2 2025 through Q2 2026 and is unaudited
Financial Impact
No new financial figures disclosed; changes are purely presentational and definitional with no restatement of previously reported results.
Risk Factors
- No material risks identified — this is a presentation-only update with no restatement of financial results.
Investment Themes
Documents Analyzed
This report is based on 4 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001095073-26-000038 |
| Document: 0001095073-26-000038-index-headers.html | 0001095073-26-000038 |
| Document: 0001095073-26-000038-index.html | 0001095073-26-000038 |
| Document: 0001095073-26-000038.txt | 0001095073-26-000038 |
Track record builds as more directional reports settle.
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 19, 2026 7d ago | 8-K | $393.19 | awaiting T+60 | — | $397.61 (+1.12%) |
Jun 3, 2026 20w ago | 8-K | $318.12 $377.66 | ▲ +18.72% | ▲ +16.22% | $397.61 (+24.99%) |
Apr 29, 2026 25w ago | 8-K | $356.76 $389.34 | ▲ +9.13% | ▲ +6.02% | $397.61 (+11.45%) |
Apr 13, 2026 28w ago | 8-K | $341.24 $371.00 | ▲ +8.72% | ▲ +0.20% | $397.61 (+16.52%) |
Mar 5, 2026 33w ago | Court Ruling | $328.28 $317.16 | ▼ −3.39% | ▼ −16.66% | $397.61 (+21.12%) |
US Market Status
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