XML 50 R38.htm IDEA: XBRL DOCUMENT
v3.25.4

Note 5 - Fair Value Measurements (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Fair Value Disclosures [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | The following tables present the Company’s fair value hierarchy for financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2025 and 2024:
December 31, 2025 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | ($ in thousands) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |
U.S. Governments |  | $ | — |  |  | $ | 23,587 |  |  | $ | — |  |  | $ | 23,587 |
U.S. States, Territories, and Political Subdivisions |  |  | — |  |  |  | 18,862 |  |  |  | — |  |  |  | 18,862 |
Special revenue excluding mortgage/asset-backed securities |  |  | — |  |  |  | 17,465 |  |  |  | — |  |  |  | 17,465 |
Corporate and other |  |  | — |  |  |  | 608,235 |  |  |  | — |  |  |  | 608,235 |
Mortgage/asset-backed securities |  |  | — |  |  |  | 556,038 |  |  |  | — |  |  |  | 556,038 |
Equity securities |  |  | 99,333 |  |  |  | — |  |  |  | — |  |  |  | 99,333 |
Cash, cash equivalents, and restricted cash |  |  | 106,892 |  |  |  | — |  |  |  | — |  |  |  | 106,892 |
Derivative assets |  |  | 9,934 |  |  |  | — |  |  |  | — |  |  |  | 9,934 |
Total assets |  | $ | 216,159 |  |  | $ | 1,224,187 |  |  | $ | — |  |  | $ | 1,440,346 |
December 31, 2024 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | ($ in thousands) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |
U.S. Governments |  | $ | — |  |  | $ | 32,806 |  |  | $ | — |  |  | $ | 32,806 |
U.S. States, Territories, and Political Subdivisions |  |  | — |  |  |  | 9,778 |  |  |  | — |  |  |  | 9,778 |
Special revenue excluding mortgage/asset-backed securities |  |  | — |  |  |  | 26,634 |  |  |  | — |  |  |  | 26,634 |
Corporate and other |  |  | — |  |  |  | 475,491 |  |  |  | — |  |  |  | 475,491 |
Mortgage/asset-backed securities |  |  | — |  |  |  | 394,337 |  |  |  | — |  |  |  | 394,337 |
Equity securities |  |  | 40,529 |  |  |  | — |  |  |  | — |  |  |  | 40,529 |
Cash, cash equivalents, and restricted cash |  |  | 80,539 |  |  |  | — |  |  |  | — |  |  |  | 80,539 |
Total assets |  | $ | 121,068 |  |  | $ | 939,046 |  |  | $ | — |  |  | $ | 1,060,114 |

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

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration