EGMEDIUM SIGNALOPERATIONAL10-K

Everest Group completed a $252 million asset divestiture to AIG while experiencing a substantial decline in operating cash flow despite improved profitability.

The sale of commercial retail insurance renewal rights to AIG represents a strategic repositioning, potentially allowing management to focus on higher-return segments. However, the sharp decline in operating cash flow raises questions about working capital management or timing of premium collections, which warrants monitoring given the company's insurance business model relies heavily on cash generation.

Comparing 2026-02-26 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

Everest Group showed mixed financial performance with net income growing modestly to $1.6 billion while maintaining healthy balance sheet expansion across total assets (11% to $62.5B) and stockholders equity (11.4% to $15.5B). However, operating cash flow declined substantially from $5.0B to $3.1B, creating a disconnect between reported profitability and cash generation that investors should monitor closely. The overall balance sheet strength remains solid with proportional growth in assets and liabilities.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-38.1%
$5.0B$3.1B

Operating cash flow fell 38.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+15.9%
$1.4B$1.6B

Net income grew 15.9% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
+11.4%
$13.9B$15.5B

Equity base grew 11.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+11%
$56.3B$62.5B

Asset base grew 11% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+10.8%
$42.5B$47.1B

Liabilities increased 10.8% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-27
ADDED
At December 31, 2025, we had shareholders equity of $15.5 billion and total assets of $62.5 billion.
Our global network spans more than 100 countries across six continents.
In 2025, the Company had gross written premiums of $17.7 billion with approximately 72.4% representing Reinsurance and 27.1% representing Insurance with the remaining 0.5% of gross written premium coming from our Other operating segment.
On October 26, 2025, the Company entered into an agreement with American International Group, Inc.
( AIG ) to sell the renewal rights for certain lines of commercial retail insurance business written by the Company in the U.S., U.K.
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REMOVED
At December 31, 2024, we had shareholders equity of $13.9 billion and total assets of $56.3 billion.
Our global network of operations spans more than 100 countries across six continents.
In 2024, the Company had gross written premiums of $18.2 billion with approximately 71.0% representing Reinsurance and 27.9% representing Insurance with the remaining 1.1% of gross written premium coming from our Other operating segment.
Following is a summary of the Company s principal operating subsidiaries: Bermuda Re, a Bermuda insurance company and a direct subsidiary of Group, is registered in Bermuda as a Class 4 insurer and long-term insurer and is authorized to write both reinsurance and insurance property and casualty business.
As of December 31, 2024, Bermuda Re had shareholder s equity of $4.3 billion.
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