Everest Group said it published a recast quarterly financial supplement for Q2 2026 on its investor relations website on October 19, 2026. The supplement contains prior period data from Q2 2025 through Q2 2026.

1. 01

   Everest Group said it published a recast quarterly financial supplement for Q2 2026 on its investor relations website on October 19, 2026. The supplement contains prior period data from Q2 2025 through Q2 2026.

2. 02

   The company said it refined the definition of after-tax net operating income (loss) (After-tax NOI), which changed the presentation of After-tax NOI return on equity and After-tax NOI per diluted share.

3. 03

   Everest Group said it refined the definition of underwriting income (loss) to adjust prior year development on reserves subject to the adverse development cover (ADC) and related amortization of the deferred gain, which changed the presentation of the loss ratio and combined ratio.

4. 04

   The company said it introduced a Net Reserve for losses and loss adjustment expenses before impact of ADC performance measure for the Legacy reporting segment and revised the presentation of gross written premium by line of business results for the Global Wholesale & Specialty reporting segment. The company also said the recast second-quarter financial supplement is not audited.

Analysis scope · Filing bodyWe analyzed the filing body and confirmed exhibits. This is not a review of other exhibits, investor presentations or the full earnings call.

AI summarized the filing and translated the summary into English; it may differ from the original. For reference only, not investment advice. AI translated the published Korean report into English. Figures are copied as filed, not recalculated.

Original filing

The filing as submitted to SEC EDGAR. You can check the figures and statements of this summary against it.