Nature of Business and Basis of Presentation	9 Months Ended
Sep. 30, 2026
Nature of Business and Basis of Presentation
Nature of Business and Basis of Presentation	Nature of Business and Basis of Presentation Kingstone Companies, Inc. (referred to herein as "Kingstone" or the “Company” or, on a standalone basis for the parent company only, the “Holding Company”), operates through its wholly-owned subsidiaries, Kingstone Insurance Company ("KICO") and Kingstone America Insurance Company ("KAIC"). KICO is a New York domiciled carrier writing business through retail and wholesale agents and brokers. KICO is actively writing personal lines and livery physical damage insurance in New York, and in 2025 was the 11th largest writer of homeowners insurance in New York. Beginning in June 2026, KICO began writing homeowners coverage in California on a non-admitted basis. KICO is also licensed in the states of New Jersey, Rhode Island, Massachusetts, Connecticut, Pennsylvania, New Hampshire, and Maine. For the three months ended September 30, 2026 and 2025, 98.4% and 98.0%, respectively, of KICO’s direct premiums written came from the New York policies. For the nine months ended September 30, 2026 and 2025, 98.5% and 98.1%, respectively, of KICO’s direct premiums written came from the New York policies. The Company's wholly-owned subsidiary, Cosi Agency, Inc. (“Cosi”), is a multi-state licensed general agency. In April 2026, Cosi became licensed in California, and the Company expects to expand its underwriting operations in California during the remainder of 2026 through the policies Cosi writes. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). The principles for condensed interim financial information do not require the inclusion of all the information and footnotes required by GAAP for complete financial statements. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2025 and notes thereto included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2026. The accompanying condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the Company’s financial position and results of operations. The results of operations for the nine months ended September 30, 2026 may not be indicative of the results that may be expected for the year ending December 31, 2026.

Nature of Business and Basis of Presentation

9 Months Ended

Sep. 30, 2026

Nature of Business and Basis of Presentation

Nature of Business and Basis of Presentation

Kingstone Companies, Inc. (referred to herein as "Kingstone" or the “Company” or, on a standalone basis for the parent company only, the “Holding Company”), operates through its wholly-owned subsidiaries, Kingstone Insurance Company ("KICO") and Kingstone America Insurance Company ("KAIC"). KICO is a New York domiciled carrier writing business through retail and wholesale agents and brokers. KICO is actively writing personal lines and livery physical damage insurance in New York, and in 2025 was the 11th largest writer of homeowners insurance in New York. Beginning in June 2026, KICO began writing homeowners coverage in California on a non-admitted basis. KICO is also licensed in the states of New Jersey, Rhode Island, Massachusetts, Connecticut, Pennsylvania, New Hampshire, and Maine. For the three months ended September 30, 2026 and 2025, 98.4% and 98.0%, respectively, of KICO’s direct premiums written came from the New York policies. For the nine months ended September 30, 2026 and 2025, 98.5% and 98.1%, respectively, of KICO’s direct premiums written came from the New York policies. The Company's wholly-owned subsidiary, Cosi Agency, Inc. (“Cosi”), is a multi-state licensed general agency. In April 2026, Cosi became licensed in California, and the Company expects to expand its underwriting operations in California during the remainder of 2026 through the policies Cosi writes.

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). The principles for condensed interim financial information do not require the inclusion of all the information and footnotes required by GAAP for complete financial statements. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2025 and notes thereto included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2026. The accompanying condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the Company’s financial position and results of operations. The results of operations for the nine months ended September 30, 2026 may not be indicative of the results that may be expected for the year ending December 31, 2026.