v3.26.1
Revision of Previously Issued Condensed Consolidated Financial Statements - Revisions of Previously Issued Consolidated Financial Statements (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
[1]
Consolidated Balance Sheets          
Future policy benefits   $ 115,278,424   $ 115,278,424  
Policyholder account balances $ 91,168,032 94,063,407 $ 91,168,032 94,063,407 $ 92,921,066
Deferred income taxes 33,146,414 27,895,521 33,146,414 27,895,521 27,387,718
Retained earnings 228,173,842 192,682,920 228,173,842 192,682,920 198,416,066
Accumulated other comprehensive income (loss) 2,397,937 1,977,500 2,397,937 1,977,500 $ 1,872,602
Consolidated Statements of Operations          
Benefits, claims and settlement expenses: Life 2,911,774 3,164,509 9,742,162 6,340,255  
Income tax expense 1,665,750 (385,409) 7,938,388 3,412,886  
Net income attributable to common shareholders $ 6,320,908 $ (1,605,870) $ 29,757,776 $ 11,346,773  
Basic income per share (in Dollars per share) $ 2.01 $ (0.51) $ 9.48 $ 3.6  
Diluted income per share (in Dollars per share) $ 2 $ (0.51) $ 9.42 $ 3.6  
Consolidated Statements of Comprehensive Income (Loss)          
Net income $ 6,344,535 $ (1,581,528) $ 29,806,043 $ 11,394,688  
Subtotal: Other comprehensive income (loss), net of tax 91,995 (247,633) 525,335 (617,756)  
Comprehensive income (loss) attributable to UTG, Inc. 6,412,903 (1,853,503) 30,283,111 10,729,017  
Consolidated Statements of Cash Flows          
Net income $ 6,344,535 (1,581,528) 29,806,043 11,394,688  
Provision for deferred income tax expense     5,619,051 3,328,371  
Change in policy liabilities and accruals     $ (418,092) (2,544,518)  
As Previously Reported [Member]          
Consolidated Balance Sheets          
Future policy benefits   215,605,523   215,605,523  
Policyholder account balances   0   0  
Deferred income taxes   26,580,146   26,580,146  
Retained earnings   191,636,958   191,636,958  
Accumulated other comprehensive income (loss)   (1,924,855)   (1,924,855)  
Consolidated Statements of Operations          
Benefits, claims and settlement expenses: Life       6,772,397  
Income tax expense       3,322,136  
Net income attributable to common shareholders       $ 11,005,381  
Basic income per share (in Dollars per share)       $ 3.49  
Diluted income per share (in Dollars per share)       $ 3.49  
Consolidated Statements of Comprehensive Income (Loss)          
Net income       $ 11,053,296  
Subtotal: Other comprehensive income (loss), net of tax       1,017,458  
Comprehensive income (loss) attributable to UTG, Inc.       12,022,839  
Consolidated Statements of Cash Flows          
Net income       11,053,296  
Provision for deferred income tax expense       3,237,621  
Change in policy liabilities and accruals       (2,112,376)  
Adjustments [Member]          
Consolidated Balance Sheets          
Future policy benefits   (100,327,099)   (100,327,099)  
Policyholder account balances   94,063,407   94,063,407  
Deferred income taxes   1,315,375   1,315,375  
Retained earnings   1,045,962   1,045,962  
Accumulated other comprehensive income (loss)   $ 3,902,355   3,902,355  
Consolidated Statements of Operations          
Benefits, claims and settlement expenses: Life       (432,142)  
Income tax expense       90,750  
Net income attributable to common shareholders       $ 341,392  
Basic income per share (in Dollars per share)       $ 0.11  
Diluted income per share (in Dollars per share)       $ 0.11  
Consolidated Statements of Comprehensive Income (Loss)          
Net income       $ 341,392  
Subtotal: Other comprehensive income (loss), net of tax       (1,635,214)  
Comprehensive income (loss) attributable to UTG, Inc.       (1,293,822)  
Consolidated Statements of Cash Flows          
Net income       341,392  
Provision for deferred income tax expense       90,750  
Change in policy liabilities and accruals       $ (432,142)  
[1] Balance sheet audited at December 31, 2025.