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v3.25.4

Income Taxes - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets |  |
Unpaid losses and loss adjustment expense | $ 900 | $ 671
Unearned premiums | 9,936 | 7,772
Net unrealized losses on investments | 0 | 118
Unearned revenue | 25,688 | 0
Capital loss carryforward | 0 | 1
Change in ROU liabilities | 115 | 0
Other | 203 | 12
Total deferred tax assets | 36,842 | 8,574
Valuation allowance | 0 | 0
Net deferred tax assets | 36,842 | 8,574
Deferred tax liabilities: |  |
Deferred policy acquisition costs | (22,399) | (5,272)
Fixed assets | (1,408) | 0
Excess ceding commission | (2,575) | (3,971)
Prepaid expenses | (472) | 0
Policy acquisition costs | (592) | 0
Net unrealized gains on investments | (649) | 0
Accrued expenses | 51 | 0
Change in ROU assets | (113) | 0
Other | (49) | (453)
Total deferred tax liabilities | (28,206) | (9,696)
Net deferred tax liabilities | $ 8,636 |
Net deferred tax liabilities |  | $ (1,122)

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