Exhibit 99.1
International General Insurance Holdings Ltd.
Interim Condensed Consolidated Financial Statements
As of June 30, 2026 and December 31, 2025 and
for the Six Months Ended June 30, 2026 and 2025 (Unaudited)


International General Insurance Holdings Ltd.
INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)
(Expressed in thousands of U.S. Dollars, except share and per share information)June 30,
2026		December 31,
2025
ASSETS
Investments
Fixed maturity securities available-for-sale, at fair value (amortized cost: $1,009,589 – June 30, 2026, $1,054,347 – December 31, 2025)
$1,003,767 $1,064,267 
Fixed maturity securities held to maturity1,994 1,994 
Equity securities, at fair value (cost: $25,887 – June 30, 2026, $16,086 – December 31, 2025)
31,297 20,936 
Other investments, at fair value (cost: $13,016 – June 30, 2026, $12,028 – December 31, 2025)
14,515 13,710 
Short-term investments37,673 31,170 
Equity-method investments measured at fair value2,416 2,408 
Total investments1,091,662 1,134,485 
Cash and cash equivalents197,156 186,183 
Accrued investment income16,241 15,328 
Premiums receivable, net of allowance for expected credit losses ($14,029 – June 30, 2026, $13,595 – December 31, 2025)
354,502 274,312 
Reinsurance recoverables, net of allowance for expected credit losses ($920 – June 30, 2026, $900 – December 31, 2025)
245,050 233,650 
Ceded unearned premiums110,881 114,169 
Deferred policy acquisition costs, net of ceding commission79,564 70,623 
Deferred tax assets, net5,459 4,890 
Other assets76,298 67,149 
TOTAL ASSETS2,176,813 2,100,789 
LIABILITIES AND SHAREHOLDERS’ EQUITY
LIABILITIES
Reserve for unpaid loss and loss adjustment expenses842,888 798,339 
Unearned premiums533,922 469,897 
Insurance and reinsurance payables103,857 95,869 
Other liabilities27,202 26,536 
TOTAL LIABILITIES1,507,869 1,390,641 
SHAREHOLDERS’ EQUITY
Common shares (authorized: 750,000,000 shares at $0.01 par value per share; issued and outstanding: 42,466,701 shares – June 30, 2026, 42,842,216 shares – December 31, 2025)
427 428 
Additional paid-in capital77,438 86,856 
Treasury shares (187,497 shares –June 30, 2026, 1,407 shares – December 31, 2025)
(4,655)(35)
Accumulated other comprehensive (loss) income, net of taxes(4,714)10,273 
Retained earnings600,448 612,626 
TOTAL SHAREHOLDERS’ EQUITY668,944 710,148 
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY$2,176,813 $2,100,789 
See accompanying notes to the interim condensed consolidated financial statements
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International General Insurance Holdings Ltd.
INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited)
Six months ended
June 30,
(Expressed in thousands of U.S. Dollars, except per share information)20262025
REVENUES:
Gross written premiums$398,910 $394,259 
Ceded written premiums(95,420)(116,001)
Net written premiums303,490 278,258 
Net change in unearned premiums(67,313)(50,462)
Net premiums earned236,177 227,796 
Investment income28,573 27,546 
Net realized gain on investments255 1,534 
Net unrealized gain on investments2,008 3,277 
Change in allowance for expected credit losses on investments72 253 
Net investment income30,908 32,610 
Other revenues2,063 1,500 
Total revenues269,148 261,906 
EXPENSES:
Net loss and loss adjustment expenses(127,145)(123,796)
Net policy acquisition expenses(41,846)(41,025)
General and administrative expenses(49,029)(45,790)
Change in allowance for expected credit losses on receivables(452)(1,784)
Other expenses(4,411)(3,350)
Net foreign exchange (loss) gain(3,371)17,263 
Total expenses(226,254)(198,482)
Income before taxes42,894 63,424 
Income tax expense(369)(1,978)
Net income$42,525 $61,446 
Earnings per share
Basic earnings per share attributable to equity holders (U.S. Dollars)$0.99 $1.37 
Diluted earnings per share attributable to equity holders (U.S. Dollars)$0.98 $1.36 
See accompanying notes to the interim condensed consolidated financial statements
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International General Insurance Holdings Ltd.
INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited)
For the six months ended
June 30,
(Expressed in thousands of U.S. Dollars)20262025
Net income$42,525 $61,446 
Other comprehensive income, net of taxes:
Change in unrealized (losses) gains on fixed maturity securities available-for-sale(14,981)19,384 
Foreign currency translation adjustment(6)— 
Other comprehensive (loss) income(14,987)19,384 
Total comprehensive income$27,538 $80,830 
See accompanying notes to the interim condensed consolidated financial statements
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International General Insurance Holdings Ltd.
INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (Unaudited)
 (Expressed in thousands of U.S. Dollars, except per share information)Common
shares at
par value 		Additional
paid-in
capital 		Treasury
shares 		Accumulated
other
comprehensive
(loss) income		Retained
earnings 		Total
Shareholders’
Equity
As at December 31, 2024$453 $144,936 $(3,677)$(18,553)$531,673 $654,832 
Net Income— — — — 61,446 61,446 
Other comprehensive income— — — 19,384 — 19,384 
Total comprehensive income— — — 19,384 61,446 80,830 
Issuance of common shares under share-based compensation plan3 3,590 — — — 3,593 
Purchase of treasury shares— — (35,048)— — (35,048)
Cancellation of treasury shares(10)(23,159)23,169 — — — 
Dividends declared ($0.925 per share)
— — — — (41,891)(41,891)
As at June 30, 2025446 125,367 (15,556)831 551,228 662,316 
As at December 31, 2025428 86,856 (35)10,273 612,626 710,148 
Net Income— — — — 42,525 42,525 
Other comprehensive loss— — — (14,987)— (14,987)
Total comprehensive income— — — (14,987)42,525 27,538 
Issuance of common shares under share-based compensation plans4 4,199 — — — 4,203 
Purchase of treasury shares— — (18,242)— — (18,242)
Cancellation of treasury shares(5)(13,617)13,622 — — — 
Dividends declared ($1.275 per share)
— — — — (54,703)(54,703)
As at June 30, 2026$427 $77,438 $(4,655)$(4,714)$600,448 $668,944 
See accompanying notes to the interim condensed consolidated financial statements
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International General Insurance Holdings Ltd.
INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)
For the six months ended
June 30,
(Expressed in thousands of U.S. Dollars)20262025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash flows from operating activities$54,929 $27,172 
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of equity securities and other investments(16,519)(5,270)
Purchase of fixed maturity securities available-for-sale(31,346)(104,429)
Proceeds from maturity of fixed maturity securities held to maturity— 11 
Proceeds from sale/maturity of fixed maturity securities available-for-sale76,131 119,123 
Proceeds from sale of equity securities and other investments7,598 14,210 
Purchases of property and equipment and Intangible assets(579)(418)
Proceeds from sale of property and equipment— 5 
Change in term deposits— 670 
Change in short-term investments(6,503)38,143 
Net cash flows from investing activities28,782 62,045 
CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid(54,703)(41,891)
Repurchase of common shares under share repurchase program(18,242)(35,048)
Proceeds from issuance of common stock under Employee Stock Purchase Plan404 — 
Net cash flows used in financing activities(72,541)(76,939)
NET CHANGE IN CASH, AND CASH EQUIVALENTS AND RESTRICTED CASH11,170 12,278 
Cash, cash equivalents and restricted cash at the beginning of the period204,859 168,246 
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT THE END OF THE PERIOD$216,029 $180,524 
Supplemental Cash Flow Information:
Income tax paid$(386)$(84)
See accompanying notes to the interim condensed consolidated financial statements
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International General Insurance Holdings Ltd.
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

1. DESCRIPTION OF BUSINESS
International General Insurance Holdings Ltd. is an exempted company registered and incorporated in Bermuda under the Companies Act of 1981 on October 28, 2019, and its registered office is at Clarendon House, 2 Church Street, Hamilton, HM11, Bermuda.
The principal activities of International General Insurance Holdings Ltd. are to provide insurance and reinsurance on a worldwide basis through its principal wholly owned subsidiaries and branches, including International General Insurance Co. Ltd., International General Insurance Company (UK) Limited, International General Insurance Company (Europe) Ltd., International General Insurance Company (Dubai) Ltd., IGI Nordic AS and International General Insurance Co. Ltd – Labuan Branch. International General Insurance Holdings Ltd. and its subsidiaries operate in Bermuda, the United Kingdom, Jordan, Morocco, Malaysia, Malta, Norway, United Arab Emirates and the Cayman Islands. International General Insurance Holdings Ltd. and its subsidiaries and branches are collectively referred to hereinafter as the Company or the Group.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation
The Company’s interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The interim condensed consolidated financial statements include the accounts of International General Insurance Holdings Ltd., its subsidiaries and variable interest entities in which the Company is considered to be the primary beneficiary. All intercompany transactions, balances, and unrealized gains and losses on transactions between Group companies are eliminated in full.
In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements contain adjustments necessary for a fair statement, in all material respects, of our interim condensed consolidated balance sheets as of June 30, 2026 and December 31, 2025, and our interim condensed consolidated statements of income, comprehensive income, changes in shareholders’ equity, and cash flows for the six-month periods ended June 30, 2026 and 2025. The results of operations for the six-month period ended June 30, 2026 are not necessarily indicative of the results to be expected for the full year.
The interim condensed consolidated financial statements have been presented in United States (U.S.) Dollars which is also the Group’s functional currency.
The preparation of the interim condensed consolidated financial statements in conformity with U.S. GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, if any, at the date of the interim condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period.
To the extent that actual results differ from the assumptions used, the Group’s consolidated financial condition, results of operations and cash flows could be materially affected.
There have been no material changes in the significant accounting policies during the six months ended June 30, 2026.
Recent accounting pronouncements
Recently Issued Accounting Standards
There are no new recently issued U.S. GAAP accounting standards adopted, or to be adopted, by the Group, that have, or are expected to have, a material impact on the Group’s interim condensed consolidated financial statements.
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International General Insurance Holdings Ltd.
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
3. RESTRICTED CASH
The following table reconciles cash and cash equivalents and restricted cash within the consolidated balance sheets to the total included within the consolidated statement of cash flows:
(Expressed in thousands of U.S. Dollars)June 30,
2026		December 31,
2025		June 30,
2025
Cash and cash equivalents$197,156 $186,183 $164,848 
Restricted cash (included in other assets)18,873 18,676 15,676 
Total cash, cash equivalents and restricted cash$216,029 $204,859 $180,524 
4. RESERVE FOR UNPAID LOSS AND LOSS ADJUSTMENT EXPENSES
The following table represents an analysis of loss and loss adjustment expenses and a reconciliation of the beginning and ending reserve for unpaid loss and loss adjustment expenses:
(Expressed in thousands of U.S. Dollars)June 30,
2026		December 31,
2025		June 30,
2025
Reserve for unpaid loss and loss adjustment expenses at beginning of period / year$798,339 $794,243 $794,243 
Reinsurance recoverables on unpaid loss and loss adjustment expenses, net of allowance for expected credit losses(226,233)(213,663)(213,663)
Net reserve for unpaid loss and loss adjustment expenses at beginning of period / year572,106 580,580 580,580 
Loss and loss adjustment expenses incurred, net of reinsurance:
Current accident year157,707 251,592 143,370 
Prior accident years(30,562)(35,810)(19,574)
Net loss and loss adjustment expenses127,145 215,782 123,796 
Loss and loss adjustment expenses paid, net of reinsurance:
Current accident year(5,784)(36,088)(13,333)
Prior accident years(90,146)(188,119)(131,103)
Net loss and loss adjustment expenses paid(95,930)(224,207)(144,436)
Change in allowance for expected credit losses on reinsurance recoverables on unpaid loss and loss adjustment expenses— (49)— 
Net reserve for unpaid loss and loss adjustment expenses at end of period / year603,321 572,106 559,940 
Reinsurance recoverables on unpaid loss and loss adjustment expenses, net of allowance for expected credit losses239,567 226,233 241,556 
Reserve for unpaid loss and loss adjustment expenses at end of period / year$842,888 $798,339 $801,496 


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International General Insurance Holdings Ltd.
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
4. RESERVES FOR UNPAID LOSS AND LOSS ADJUSTMENT EXPENSES (Continued)

Development on Prior Loss Reserves:
For the six months ended June 30, 2026, favorable development of $30.6 million was recorded on reserves for accident years 2025 and prior. The favorable development in prior years’ losses is split between $24.9 million for the short-tail segment and $5.8 million for the reinsurance segment driven by consistent favorable claims experience, partially offset by $0.1 million of unfavorable development on the long-tail segment.
For the six months ended June 30, 2025, favorable development of $19.6 million was recorded on reserves for accident years 2024 and prior. The favorable development in prior years’ losses is split between $30.6 million for the short-tail segment and $8.4 million for the reinsurance segment driven by favorable claims experience, partially offset by $19.4 million of unfavorable development on the long-tail segment driven by unfavorable claims experience and the forex revaluation impact of non-U.S. Dollar reserves.
The following table provides the balance of reinsurance recoverables, net of allowance for expected credit losses, at June 30, 2026 and December 31, 2025:
(Expressed in thousands of U.S. Dollars)June 30,
2026		December 31,
2025
Reinsurance recoverables on unpaid losses, net of allowance for expected credit losses239,567 $226,233 
Reinsurance recoverables on paid losses, net of allowance for expected credit losses5,483 7,417 
Total reinsurance recoverables245,050 233,650 
5. FAIR VALUE
The Group uses the fair value hierarchy discussed in note 2 of the consolidated financial statements for the year ended December 31, 2025 for determining and disclosing the fair value of financial instruments by valuation techniques.
In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement of the asset or liability. The Group’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and the Group considers factors specific to the asset or liability.
In order to determine if a market is active or inactive for a security, the Group considers factors, including, but not limited to, the spread between what a seller is asking for a security and what a buyer is bidding for the same security, the volume of trading activity for the security in question, the price of the security compared to its par value (for fixed maturity investments), and other factors that may be indicative of market activity.
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International General Insurance Holdings Ltd.
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
5. FAIR VALUE (Continued)
Below is a summary of the assets that are measured at fair value on a recurring basis and also represents the carrying amount on the Group’s interim condensed consolidated balance sheets:
June 30, 2026
(Expressed in thousands of U.S. Dollars)Level 1Level 2Level 3Total Fair
Value
Assets measured at fair value:
Fixed maturity securities available for sale:
Foreign government bonds$21,475 $14,670 $— $36,145 
Corporate bonds753,731 213,891 — 967,622 
Total fixed maturity securities available for sale775,206 228,561 — 1,003,767 
Equity securities31,297 — — 31,297 
Other Investments— 14,515 — 14,515 
Assets measured using fair value option:
Equity-method investments measured at fair value— — 2,416 2,416 
$806,503 $243,076 $2,416 $1,051,995 

As at June 30, 2026, corporate bonds available-for-sale amounting to $16.8 million were transferred from level 1 to level 2 as at June 30, 2026. In addition, corporate and foreign government bonds available-for-sale amounting to $290.4 million and $8.6 million, respectively, were transferred from level 2 to level 1 as at June 30, 2026. These transfers between levels 1 and 2 occur depending on the input that is significant to the fair value measurement of the financial assets.
There were no transfers into or out of Level 3 during the six months ended June 30, 2026.
December 31, 2025
(Expressed in thousands of U.S. Dollars)Level 1Level 2Level 3Total
Fair Value
Assets measured at fair value:
Fixed maturity securities available for sale:
Foreign government bonds$7,796 $27,874 $— $35,670 
Corporate bonds490,475 538,122 — 1,028,597 
Total fixed maturity securities available for sale498,271 565,996 — 1,064,267 
Equity securities20,936 — — 20,936 
Other Investments— 13,710 — 13,710 
Assets measured using fair value option:
Equity-method investments measured at fair value— — 2,408 2,408 
$519,207 $579,706 $2,408 $1,101,321 



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International General Insurance Holdings Ltd.
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
5. FAIR VALUE (Continued)

Financial Instruments Disclosed, But Not Carried, At Fair Value:

The Company uses various financial instruments in the normal course of its business. The carrying values of cash and cash equivalents, term deposits, short-term investments, accrued investment income, certain other assets and certain other liabilities not included herein approximated their fair values at June 30, 2026, due to their respective short maturities.
6.    TREASURY SHARES
The table below illustrates the movement on the treasury shares during the period:
June 30, 2026
(Expressed in thousands of U.S. Dollars, except share information)Number of
shares 		Cost
Balance at December 31, 20251,407$35 
Repurchases750,53418,242 
Cancellation(564,444)(13,622)
Balance at June 30, 2026187,497$4,655 
7. EARNINGS PER SHARE
Basic earnings per share represents the net income attributable to ordinary shareholders divided by the weighted average number of common shares outstanding during the periods.
Diluted earnings per share represents the net income attributable to ordinary shareholders divided by the weighted average number of ordinary shares outstanding during the period plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.
Unvested restricted shares awards have been included in the diluted weighted-average common shares outstanding using the treasury stock method.
The following table reflects the income and share data used in the basic and diluted earnings per share calculations:
For the six months ended
June 30,
(Expressed in thousands of U.S. Dollars, except share and per share information)20262025
Net Income$42,525 $61,446 
Less: dividends attributable to the common shares under share-based compensation plan988 797 
Net income available to common shareholders$41,537 $60,649 
Weighted average number of shares – basic41,997,76044,185,495
Common shares under share-based compensation plan311,065 332,932 
Weighted average number of shares – diluted42,308,82544,518,427
Basic earnings per share$0.99 $1.37 
Diluted earnings per share$0.98 $1.36 


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International General Insurance Holdings Ltd.
NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
8. SUBSEQUENT EVENTS

There have been no material events between June 30, 2026 and the date of this report which are required to be disclosed.
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