EIGHIGH SIGNALFINANCIAL10-K

EIG experienced a dramatic decline in profitability with net income falling substantially from $118.6M to $10.8M year-over-year.

This represents a severe deterioration in the company's core profitability, dropping roughly 90% despite the company launching new excess workers' compensation products and maintaining operations across most U.S. jurisdictions. The magnitude of this earnings collapse, combined with reduced operating cash flows and declining stockholders' equity, signals potential fundamental challenges in the business that warrant immediate investor attention.

Comparing 2026-02-26 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

EIG's financial performance deteriorated significantly across multiple metrics, with net income collapsing from $118.6M to just $10.8M while operating cash flow declined meaningfully from $76.4M to $44.7M. Interest expense grew substantially from $3.5M to $5.8M, and stockholders' equity contracted by over 10% to $955.7M. The overall financial picture suggests the workers' compensation insurer faced substantial headwinds that severely impacted both profitability and cash generation during the period.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-90.9%
$118.6M$10.8M

Net income declined 90.9% — review whether driven by operations, interest costs, or non-recurring items.

Interest Expense
P&L
+65.7%
$3.5M$5.8M

Interest expense surged 65.7% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
-41.5%
$76.4M$44.7M

Operating cash flow fell 41.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
-10.6%
$1.1B$955.7M

Equity decreased 10.6% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-28
ADDED
As of February 23, 2026, there were 19,481,997 shares of the registrant's common stock outstanding.
In February 2026, we launched a new excess workers' compensation product that will be offered to self-insured enterprises in several jurisdictions across the United States (U.S.).
We had 623 full-time employees at December 31, 2025 and our corporate headquarters are located at 5340 Kietzke Lane, Suite 202, Reno, Nevada, 89511.
with the exception of North Dakota, Ohio, Washington and Wyoming, which are served exclusively by their state funds.
We believe our technology saves our insurance agents and brokers, and our policyholders, considerable time and maintains our competitiveness in our target markets.
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REMOVED
As of February 24, 2025, there were 24,357,217 shares of the registrant's common stock outstanding.
We had 715 full-time employees at December 31, 2024 and our corporate headquarters are located at 5340 Kietzke Lane, Suite 202, Reno, Nevada.
We operate throughout the United States (U.S.) with the exception of North Dakota, Ohio, Washington and Wyoming, which are served exclusively by their state funds.
We also continue to execute a number of ongoing business initiatives, including: achieving internal and customer-facing business process excellence and efficiency; delivering self-service options to policyholders, agents, and injured workers; further diversifying our risk exposure across geographic markets and economic sectors; and expanding our appetite.
Beginning in 2021, we extended our reach by applying our established underwriting approach to new industries, including landscaping, janitorial, property management, and artisan contracting.
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