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v3.25.4

Taxation - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Discount on provision for losses and loss adjustment expenses | $ 1,442 | $ 1,343
Unearned premiums | 16,385 | 14,239
Tax receivable agreement | 10,110 | 0
Unrealized foreign currency gain | 190 | 597
Excess tax basis | 159,189 | 148,089
Net operating loss ("NOL") and other carryforwards | 39,047 | 28,854
Other | 2,083 | 480
Gross deferred tax assets | 228,446 | 193,602
Less: valuation allowance | (165,748) | (176,167)
Total net deferred tax assets | 62,698 | 17,435
Deferred tax liabilities: |  |
Deferred acquisition costs | (37,640) | (32,858)
Unrealized foreign currency gain | (188) | (388)
Unrealized investment gain | (3,258) | (56)
Intangible assets | (1,093) | (1,309)
Other | (997) | (889)
Total deferred tax liabilities | (43,176) | (35,500)
Net deferred tax assets (liabilities) | $ 19,522 |
Net deferred tax assets (liabilities) |  | $ (18,065)

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