v3.26.1
Condensed Consolidated Statements of Operations (unaudited) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Revenues        
Ceding commission income $ 75.1 $ 101.6 $ 155.6 $ 172.3
Direct commission income 92.5 34.2 143.3 62.3
Net earned premiums 129.1 70.6 258.9 133.6
Net investment income 7.2 12.8 19.3 25.0
Net realized gains on investments 26.0 0.4 26.1 2.7
Net unrealized gains (losses) on investments 27.0 (0.5) 27.0 1.2
Total revenues 356.9 219.1 630.2 397.1
Expenses        
Losses and loss adjustment expenses 71.7 51.3 153.5 96.5
Amortization of deferred acquisition costs 34.8 18.2 68.4 35.3
General and administrative expenses [1] 129.5 89.1 253.3 164.4
Interest expenses 2.4 2.5 4.9 5.1
Depreciation and amortization 10.4 8.3 20.4 15.7
Net foreign exchange (gains) losses (6.1) 14.2 (4.2) 17.3
Other expenses 26.8 13.2 44.5 25.0
Total expenses 269.5 196.8 540.8 359.3
Income before income taxes 87.4 22.3 89.4 37.8
Income tax expense (7.4) (9.2) (13.5) (16.9)
Net income 80.0 13.1 75.9 20.9
Adjustment for net income attributable to non-controlling interests (1.3) (4.3) (2.4) (5.6)
Net income attributable to Accelerant common shareholders, basic 78.7 8.8 73.5 15.3
Net income attributable to Accelerant common shareholders, diluted $ 78.7 $ 8.8 $ 73.5 $ 15.3
Net income attributable to Accelerant per common share:        
Basic (in usd per share) $ 0.36 $ 0.05 $ 0.33 $ 0.09
Diluted (in usd per share) $ 0.36 $ 0.04 $ 0.33 $ 0.07
Weighted-average common shares outstanding:        
Basic (in shares) 218,412,430 166,185,094 220,188,399 166,185,094
Diluted (in shares) 219,690,786 205,948,671 221,095,865 205,913,393
[1] General and administrative expenses include share-based compensation expenses of $25.2 million and $3.0 million for the three months ended June 30, 2026 and 2025, respectively and $57.3 million and $5.4 million for the six months ended June 30, 2026 and 2025, respectively.