XML 38 R29.htm IDEA: XBRL DOCUMENT
v3.23.3

Stock-Based Compensation (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Share-Based Payment Arrangement [Abstract] |
Schedule of Nonvested Common Share and Nonvested Common Share Unit Activity | The following table summarizes nonvested common share, nonvested common share unit and DEU activity for the nine months ended September 30, 2023:
|  | Time and Performance- Based Share Awards |  | Time-Based Share Awards |  | Share Units |  | DEUs
(Shares in thousands) |  | Number of Shares |  | Weighted Average Grant Date Fair Value |  | Number of Shares |  | Weighted Average Grant Date Fair Value |  | Number of Share Units |  | Weighted Average Grant Date Fair Value |  | Dividend Equivalent Units |  | Weighted Average Grant Date Fair Value
Outstanding at beginning of year |  | 647 |  |  | $ | 20.99 |  |  | 138 |  |  | $ | 45.94 |  |  | 350 |  |  | $ | 45.51 |  |  | 37 |  |  | $ | 40.86 |
Granted |  | 300 |  |  | 12.66 |  |  | 75 |  |  | 43.51 |  |  | 561 |  |  | 40.74 |  |  | 29 |  |  | 44.18 |
Vested |  | (103) |  |  | 51.52 |  |  | (64) |  |  | 46.65 |  |  | (162) |  |  | 47.83 |  |  | (15) |  |  | 40.29 |
Forfeited |  | — |  |  | — |  |  | — |  |  | — |  |  | (15) |  |  | 39.19 |  |  | — |  |  | 41.30 |
Outstanding at September 30, 2023 |  | 844 |  |  | $ | 14.29 |  |  | 149 |  |  | $ | 44.40 |  |  | 734 |  |  | $ | 41.47 |  |  | 51 |  |  | $ | 42.92 |
Schedule of Portion of Nonvested Common Shares Earned based upon Achievement of Compounded Annual Book Value per share Growth | The portion of these nonvested performance-based share awards that will be earned is as follows:
|  |  |  | Relative Total Shareholder Return vs. S&P 1500 Financial Services Index
|  |  |  | ≤25th percentile |  | 50th percentile "Target" |  | ≥75th percentile
Three-Year Book Value Per Share CAGR |  | 10% "Target" |  | 100 | % |  | 150 | % |  | 200 | %
| 9% |  | 75 | % |  | 125 | % |  | 175 | %
| 8% |  | 50 | % |  | 100 | % |  | 150 | %
| 6% |  | 25 | % |  | 75 | % |  | 125 | %
| 5% |  | 0 | % |  | 50 | % |  | 100 | %
Schedule of Compensation Expense, Net of Forfeitures, and Related Tax Effects Recognized in Connection with Nonvested shares | Compensation expense, net of forfeitures, and related tax effects recognized in connection with nonvested shares was as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(In thousands) |  | 2023 |  | 2022 |  | 2023 |  | 2022
Compensation expense |  | $ | 4,479 |  |  | $ | 4,702 |  |  | $ | 13,939 |  |  | $ | 13,707 |
Income tax benefit |  | 888 |  |  | 930 |  |  | 2,767 |  |  | 2,715 |

X
- Definition Tabular disclosure of shares earned for unvested performance shares. + References No definition available. + Details
Name: | esnt_ScheduleOfSharesEarnedUnvestedPerformanceSharesTableTextBlock
Namespace Prefix: | esnt_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
Name: | us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration