v3.26.1
Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Discounted unpaid losses and loss adjustment expenses $ 1,487 $ 1,774
Unearned premiums 596 1,079
Net operating loss carryforwards 16,794 13,647
Net unrealized losses on investments 1,756 2,603
State net operating loss carryforwards 4,213 3,890
Other 80 218
Gross deferred tax assets 24,926 23,211
Less valuation allowance (22,905) (19,747)
Total deferred tax assets, net of allowance 2,021 3,464
Deferred tax liabilities:    
Investment basis difference 546 348
Tax rate change transition discounting 0 45
Deferred policy acquisition costs 135 909
Installment sale gain 1,061 1,816
Deferred intercompany gain 141 141
Intangible assets 115 115
Other 23 90
Total deferred tax liabilities 2,021 3,464
Net deferred tax liability $ 0 $ 0