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Note 17 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Losses and LAE reserve discount | $ 3,445 | $ 1,711
State tax net operating losses | 3,271 | 3,372
Deferred Intercompany | 533 | 605
Unearned premiums | 27,017 | 19,550
Capitalized organizational costs | 94 | 124
Unrealized losses on investments | 0 | 5,134
Deferred compensation | 3,152 | 2,533
Lease Liability | 1,489 | 1,631
Other | 1,487 | 2,230
Total deferred tax assets | 40,488 | 36,890
Deferred tax liabilities: |  |
Deferred acquisition costs | (26,824) | (19,929)
Unrealized gains on investments | (2,800) | 0
Internally developed software | (3,027) | (1,118)
State deferred tax liability | (1,255) | (1,216)
Right-of-use Asset | (1,445) | (1,604)
Other | (1,104) | (837)
Total deferred tax liabilities | (36,455) | (24,704)
Net deferred tax asset before valuation allowance | 4,033 | 12,186
Valuation allowance | (3,272) | (3,372)
Total net deferred tax assets | $ 761 | $ 8,814

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