| Comprehensive Income (Loss) Note [Text Block] |
NOTE 20 ACCUMULATED OTHER COMPREHENSIVE LOSS
The tables below detail the change in the balance of each component of accumulated other comprehensive loss, net of tax, for the three and nine months ended September 30, 2026 and September 30, 2025, as relates to shareholders' equity attributable to common shareholders on the consolidated balance sheets.
| (in thousands) |
|
Three months ended September 30, 2026 |
|
| |
|
Unrealized Losses on Available-for-Sale Investments |
|
|
Foreign Currency Translation Adjustments |
|
|
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk |
|
|
Total Accumulated Other Comprehensive Income (Loss) |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at June 30, 2026 |
|
$ |
(565 |
) |
|
$ |
(3,286 |
) |
|
$ |
3,905 |
|
|
$ |
54 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other comprehensive (loss) income arising during the period |
|
|
(707 |
) |
|
|
— |
|
|
|
268 |
|
|
|
(439 |
) |
| Amounts reclassified from accumulated other comprehensive loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Net current-period other comprehensive (loss) income |
|
|
(707 |
) |
|
|
— |
|
|
|
268 |
|
|
|
(439 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at September 30, 2026 |
|
$ |
(1,272 |
) |
|
$ |
(3,286 |
) |
|
$ |
4,173 |
|
|
$ |
(385 |
) |
| (in thousands) |
|
Three months ended September 30, 2025 |
|
| |
|
Unrealized Gains (Losses) on Available-for-Sale Investments |
|
|
Foreign Currency Translation Adjustments |
|
|
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk |
|
|
Total Accumulated Other Comprehensive Loss |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at June 30, 2025 |
|
$ |
(541 |
) |
|
$ |
(3,286 |
) |
|
$ |
3,187 |
|
|
$ |
(640 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other comprehensive income arising during the period |
|
|
184 |
|
|
|
— |
|
|
|
58 |
|
|
|
242 |
|
| Amounts reclassified from accumulated other comprehensive loss (a) |
|
|
(9 |
) |
|
|
— |
|
|
|
— |
|
|
|
(9 |
) |
| Net current-period other comprehensive income |
|
|
175 |
|
|
|
— |
|
|
|
58 |
|
|
|
233 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at September 30, 2025 |
|
$ |
(366 |
) |
|
$ |
(3,286 |
) |
|
$ |
3,245 |
|
|
$ |
(407 |
) |
| (in thousands) |
|
Nine months ended September 30, 2026 |
|
| |
|
Unrealized Losses on Available-for-Sale Investments |
|
|
Foreign Currency Translation Adjustments |
|
|
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk |
|
|
Total Accumulated Other Comprehensive Loss |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at January 1, 2026 |
|
$ |
(241 |
) |
|
$ |
(3,286 |
) |
|
$ |
3,467 |
|
|
$ |
(60 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other comprehensive (loss) income arising during the period |
|
|
(1,031 |
) |
|
|
— |
|
|
|
706 |
|
|
|
(325 |
) |
| Amounts reclassified from accumulated other comprehensive loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Net current-period other comprehensive (loss) income |
|
|
(1,031 |
) |
|
|
— |
|
|
|
706 |
|
|
|
(325 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at September 30, 2026 |
|
$ |
(1,272 |
) |
|
$ |
(3,286 |
) |
|
$ |
4,173 |
|
|
$ |
(385 |
) |
| (in thousands) |
|
Nine months ended September 30, 2025 |
|
| |
|
Unrealized Gains (Losses) on Available-for-Sale Investments |
|
|
Foreign Currency Translation Adjustments |
|
|
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk |
|
|
Total Accumulated Other Comprehensive Loss |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at January 1, 2025 |
|
$ |
(1,157 |
) |
|
$ |
(3,286 |
) |
|
$ |
3,725 |
|
|
$ |
(718 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other comprehensive income (loss) arising during the period |
|
|
801 |
|
|
|
— |
|
|
|
(480 |
) |
|
|
321 |
|
| Amounts reclassified from accumulated other comprehensive loss (a) |
|
|
(10 |
) |
|
|
— |
|
|
|
— |
|
|
|
(10 |
) |
| Net current-period other comprehensive income (loss) |
|
|
791 |
|
|
|
— |
|
|
|
(480 |
) |
|
|
311 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at September 30, 2025 |
|
$ |
(366 |
) |
|
$ |
(3,286 |
) |
|
$ |
3,245 |
|
|
$ |
(407 |
) |
| |
|
For the three and nine months ended September 30, 2025, unrealized losses on available for sale investments previously included in accumulated other comprehensive loss were reclassified to the interest and investment (loss) income, net in the unaudited consolidated statements of operations. |
| KINGSWAY CORPORATION
Notes to Consolidated Financial Statements (Unaudited) September 30, 2026 |
|