OSGHIGH SIGNALFINANCIAL10-K

OSG (formerly Ambac Financial Group) completed a major corporate transformation including a name change, business sale, and strategic acquisition that dramatically reduced its balance sheet size.

The company underwent fundamental restructuring by selling its Legacy Financial Guarantee business and acquiring ArmadaCorp Capital, a specialty accident and health MGA, signaling a strategic pivot toward insurance distribution. The substantial reduction in total assets and liabilities suggests the divestiture of the legacy business was completed, though this came with reduced stockholders' equity and operating cash flow generation.

Comparing 2026-03-04 vs 2025-03-06View on EDGAR →
FINANCIAL ANALYSIS

OSG's balance sheet contracted dramatically with total assets declining 72% to $2.2B and total liabilities falling 83% to $1.1B, reflecting the completion of major business divestitures. The company's net losses were meaningfully reduced while cash position improved 85% to $29.6M, though operating cash flow declined substantially to $200M from $1.3B in the prior year. Interest expense roughly doubled to $18.6M while total debt increased modestly to $117.6M, indicating higher financing costs on a smaller debt base.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+98.7%
$9.4M$18.6M

Interest expense surged 98.7% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
+85%
$16.0M$29.6M

Cash position surged 85% — strong cash generation or capital raise providing significant financial cushion.

Operating Cash Flow
Cash Flow
-85%
$1.3B$200.0M

Operating cash flow fell 85% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Liabilities
Balance Sheet
-83.4%
$6.9B$1.1B

Liabilities reduced 83.4% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-72.4%
$8.1B$2.2B

Total assets contracted 72.4% — asset sales, write-downs, or balance sheet optimization underway.

Net Income
P&L
+53.4%
-$556.1M-$259.1M

Net income grew 53.4% — bottom-line growth signals improving overall business health.

Total Debt
Balance Sheet
+17.6%
$100.0M$117.6M

Debt rose 17.6% — additional borrowing for investment or operations; monitor coverage ratios.

Stockholders Equity
Balance Sheet
-16.5%
$856.9M$715.8M

Equity decreased 16.5% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-04
PRIOR — 2025-03-06
ADDED
As of March 2, 2026, there were 44,951,913 shares of Common Stock, par value $ 0.01 per share, were outstanding.
("OSG"), headquartered in New York City, is a financial services holding company incorporated in the State of Delaware on April 29, 1991 and was formerly known as Ambac Financial Group, Inc.
In the fourth quarter of 2025, AFG changed its name and rebranded as OSG in connection with the sale of its Legacy Financial Guarantee business.
References to "Octave," "OSG," the Company, we, our, and us are to OSG and its subsidiaries, as the context requires.
Octave operates two principal businesses: Insurance Distribution Octave's specialty property and casualty ("P C") insurance underwriting and distribution business, includes Managing General Agents and Underwriters (collectively "MGAs" or "MGA/Us"); an insurance broker; and other distribution, underwriting and related businesses.
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REMOVED
As of March 4, 2025, there were 46,242,182 shares of Common Stock, par value $ 0.01 per share, were outstanding.
Ambac Financial Group s ( AFG ) and its subsidiaries (collectively, Ambac or the Company ) actual results may vary materially, and there are no guarantees about the performance of Ambac s securities.
("AFG"), headquartered in New York City, is a financial services holding company incorporated in the State of Delaware on April 29, 1991.
References to Ambac, the Company, we, our, and us are to AFG and its subsidiaries, as the context requires.
Ambac operates two principal businesses: Insurance Distribution Ambac's specialty property and casualty ("P C") insurance distribution business includes Managing General Agents, Underwriters and other appointed and delegated underwriting businesses (collectively "MGAs" or "MGA/Us"), an insurance broker, and other distribution and underwriting businesses.
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