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SEC Schedule, Article 12-16, Supplementary Insurance Information (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2024 | Sep. 30, 2024 | Jun. 30, 2024 | Mar. 31, 2024 | Dec. 31, 2023 | Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Liability for Claims and Claims Adjustment Expense | $ 349,062 |  |  |  | $ 197,089 |  |  |  | $ 349,062 | $ 197,089 |
Deferred Policy Acquisition Cost | 8,572 |  |  |  | 10,960 |  |  |  | 8,572 | 10,960 |
Unearned premiums | 182,446 |  |  |  | 154,878 |  |  |  | 182,446 | 154,878 |
Net premiums earned | 18,931 | $ 27,441 | $ 27,054 | $ 25,579 | 24,945 | $ 12,187 | $ 7,785 | $ 6,995 | 99,005 | 51,911 | $ 13,869
Net investment income, net investment gains (losses), including impairments | 3,557 | 3,488 | 3,763 | 3,640 | 3,588 | 3,663 | 3,027 | 2,881 | 14,448 | 13,159 | 4,503
Loss and loss adjustment expenses (benefit) | 9,826 | 20,421 | 23,024 | 19,355 | 16,805 | 9,509 | 5,739 | 4,659 | 72,626 | 36,712 | 9,071
Policy acquisition costs | 7,850 | 5,993 | 5,399 | 4,424 | 5,851 | 1,956 | 1,351 | 1,399 | 23,666 | 10,557 | 2,535
General and Administrative Expense | 40,444 | 44,681 | 28,336 | 18,050 | 21,193 | 17,914 | 17,117 | 11,839 | 129,166 | 66,985 | 56,278
Premiums Written, Net | (2,608) | $ 32,754 | $ 32,289 | $ 26,247 | 36,750 | $ 24,768 | $ 9,120 | $ 9,187 | 88,682 | 79,825 | 28,553
Specialty Property & Casualty Program [Domain] |  |  |  |  |  |  |  |  |  |  |
Liability for Claims and Claims Adjustment Expense | 349,062 |  |  |  | 197,089 |  |  |  | 349,062 | 197,089 | 89,907
Deferred Policy Acquisition Cost | 8,572 |  |  |  | 10,960 |  |  |  | 8,572 | 10,960 | 3,362
Unearned premiums | $ 182,446 |  |  |  | $ 154,878 |  |  |  | 182,446 | 154,878 | 85,415
Net premiums earned |  |  |  |  |  |  |  |  | 99,005 | 51,911 | 13,869
Net investment income, net investment gains (losses), including impairments |  |  |  |  |  |  |  |  | 6,399 | 3,795 | 1,605
Loss and loss adjustment expenses (benefit) |  |  |  |  |  |  |  |  | 72,626 | 36,712 | 9,071
Policy acquisition costs |  |  |  |  |  |  |  |  | 23,666 | 10,557 | 2,535
General and Administrative Expense |  |  |  |  |  |  |  |  | 17,806 | 16,452 | 13,205
Premiums Written, Net |  |  |  |  |  |  |  |  | $ 88,682 | $ 79,824 | $ 28,554

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- Definition The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480046/944-40-55-7 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 9E -Publisher FASB -URI https://asc.fasb.org/1943274/2147480046/944-40-55-9E Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (cc) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480081/944-40-50-3 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(13)(a)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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