v3.26.1
Related Party Transactions (Tables)
 6 Months Ended
Jun. 30, 2026
Related Party Transaction  
Schedule of related party transactions

Unearned revenue related to these agreements was recorded within contract liabilities in the Consolidated Balance Sheets and is presented as follows:

 

 

June 30,

 

 

December 31,

 

Counterparty

 

2026

 

 

2025

 

TTIC

 

$

33,320

 

 

$

32,875

 

CRM

 

 

1,714

 

 

 

1,799

 

TRM

 

 

4,954

 

 

 

5,097

 

HCM

 

 

21,265

 

 

 

18,181

 

Total unearned revenue

 

$

61,253

 

 

$

57,952

 
Trade Accounts Receivable  
Related Party Transaction  
Schedule of related party transactions

Receivable from related parties related to these agreements are as follows:

 

 

June 30,

 

 

December 31,

 

Counterparty

 

2026

 

 

2025

 

TTIC

 

$

10,048

 

 

$

9,516

 

CRM

 

 

772

 

 

 

68

 

TRM

 

 

1,594

 

 

 

501

 

HCM

 

 

7,784

 

 

 

946

 

Total receivable from related parties (1)

 

$

20,198

 

 

$

11,031

 
(1)
Such fees are typically settled in the month following the period in which the services were rendered.
Underwriting and Management Services  
Related Party Transaction  
Schedule of related party transactions

The following table presents underwriting and management services, as well as claim services revenue, recognized under agreements with related parties:

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

Counterparty

 

2026

 

 

2025

 

 

2026

 

 

2025

 

TTIC (1)

 

$

30,782

 

 

$

33,651

 

 

$

64,467

 

 

$

67,409

 

CRM (2)

 

 

954

 

 

 

1,020

 

 

 

1,701

 

 

 

2,627

 

TRM (3)

 

 

3,772

 

 

 

847

 

 

 

7,322

 

 

 

2,106

 

HCM (4)

 

 

16,006

 

 

 

16,649

 

 

 

28,631

 

 

 

30,104

 

Total management fee revenue

 

$

51,514

 

 

$

52,167

 

 

$

102,121

 

 

$

102,246

 
(1)
EIS is a party to an MGA agreement with TTIC.
(2)
EIS is a party to an MGA agreement with CRM, the attorney-in-fact for CORE.
(3)
EIS is a party to an MGA agreement with TRM, the attorney-in-fact for Tailrow.
(4)
On January 1, 2025, EIS entered into a policy administration service agreement with HCM for HCPCI.
Other Technology Services  
Related Party Transaction  
Schedule of related party transactions

The following table presents policy administration software services revenue and catastrophe claims software services revenue recognized from related parties:

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

Service Type

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Policy administration software services (1)

 

$

8

 

 

$

19

 

 

$

16

 

 

$

19

 

Catastrophe claims software services (2)

 

 

2,693

 

 

 

2,154

 

 

 

5,400

 

 

 

4,482

 

Total other technology services revenue

 

$

2,701

 

 

$

2,173

 

 

$

5,416

 

 

$

4,501

 
(1)
Effective January 1, 2025, the Company amended the agreement with HCM and only charges a flat per-claim fee to use ClaimColonyTM.
(2)
The Company provides catastrophe claims software services through the usage of its software, enabling efficient management and adjustment of the increased claim volumes arising from catastrophes. This service is offered to HCM, TTIC, CRM, and TRM under their respective agreements.
Other Technology Services | Catastrophe  
Related Party Transaction  
Schedule of related party transactions

Unearned revenue and receivables from related parties related to catastrophe claims software services are as follows:

 

 

 

June 30,

 

 

December 31,

 

 

2026

 

 

2025

 

Unearned revenue (1)

 

$

11,138

 

 

$

15,096

 

Receivable from related parties (2)

 

$

181

 

 

$

232

 
(1)
Recorded within contract liabilities in the Consolidated Balance Sheets.
(2)
Such fees are typically settled in the month following the period in which the services were rendered.
Claim Services  
Related Party Transaction  
Schedule of related party transactions

Expenses related to claim services are as follows:

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Field adjuster services expenses

 

$

525

 

 

$

551

 

 

$

1,056

 

 

$

1,177

 

Claim management services

 

 

2,592

 

 

 

4,746

 

 

 

5,438

 

 

 

7,734

 

Total claim services expenses (1)

 

$

3,117

 

 

$

5,297

 

 

$

6,494

 

 

$

8,911

 
(1)
Recorded within cost of revenue in the Consolidated Statements of Income.