AIIHIGH SIGNALFINANCIAL10-Q

American Integrity Insurance Group completed its IPO in May 2025 and is now filing as a public company, showing strong revenue growth but a dramatic decline in operating cash flow generation.

The company's transition from private to public status represents a fundamental change in its reporting obligations and investor base. While revenue growth appears robust, the severe deterioration in operating cash flow raises questions about the sustainability of earnings quality and working capital management during this transition period.

Comparing 2025-11-13 vs 2025-08-13View on EDGAR →
FINANCIAL ANALYSIS

The company demonstrated strong top-line performance with revenue growing meaningfully alongside higher net income generation. However, operating cash flow experienced a dramatic decline from $68.1M to $6.8M, creating a significant disconnect between reported earnings and actual cash generation. The balance sheet remains stable with modest reductions in both cash reserves and debt levels, though the cash position decline combined with weak operating cash flow warrants careful monitoring.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-90%
$68.1M$6.8M

Operating cash flow fell 90% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+51.3%
$13.2M$19.9M

Net income grew 51.3% — bottom-line growth signals improving overall business health.

Revenue
P&L
+46.6%
$62.0M$90.9M

Strong top-line growth of 46.6% — accelerating demand or successful expansion into new markets.

Total Debt
Balance Sheet
-16.7%
$618K$515K

Debt reduced 16.7% — deleveraging strengthens balance sheet and reduces financial risk.

Cash & Equivalents
Balance Sheet
-16%
$203.9M$171.2M

Cash decreased 16% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2025-11-13
PRIOR — 2025-08-13
ADDED
Exhibits 79 Signatures 80 ii EXPLANATORY NOTE This Quarterly Report on Form 10-Q covers a period that includes a portion of time prior to the completion of our initial public offering (the IPO ) on May 9, 2025.
iii Special Note Regarding Forward-Looking Statements This Quarterly Report on Form 10-Q contains forward-looking statements.
and Subsidiaries Condensed Consolidated Statements of Cash Flows (Unaudited) (In thousands) Nine Months Ended September 30, 2025 2024 Supplemental disclosures of cash flow information Interest paid $ 19 $ 55 Income taxes paid $ 26,275 $ 1,000 See accompanying notes to unaudited condensed consolidated financial statements.
The following table is a reconciliation of cash, cash equivalents, and restricted cash reported within the Company s condensed consolidated balance sheets: September 30, 2025 December 31, 2024 Cash and cash equivalents $ 144,784 $ 173,220 Restricted cash 39,540 6,052 Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statements of Cash Flows $ 184,324 $ 179,272 See accompanying notes to unaudited condensed consolidated financial statements.
Nature of Operations and Basis of Presentation Organization and Description of the Company American Integrity Insurance Group, Inc., a Delaware corporation (the Company ), was formed on January 15, 2025.
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REMOVED
See accompanying notes to unaudited condensed consolidated financial statements.
See accompanying notes to unaudited condensed consolidated financial statements.
See accompanying notes to unaudited condensed consolidated financial statements.
See accompanying notes to unaudited condensed consolidated financial statements.
See accompanying notes to unaudited condensed consolidated financial statements.
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