Everest Group (EG) FY2025 10-K Annual Report

Filed: Feb 26, 2026
Financials
Fire, Marine & Casualty InsuranceSEC EDGAR

Everest Group (EG) 10-K annual report for fiscal year 2025, filed with SEC EDGAR on Feb 26, 2026. This page provides AI-powered analysis including business overview, management discussion & analysis (MD&A), risk factors, and key financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE) extracted from XBRL.

Everest Group FY2025 10-K Analysis

Business Overview

  • Global re/insurance underwriter generating $17.7B gross written premiums in 2025, ~72.4% Reinsurance and ~27.1% Insurance
  • Major strategic pivot: sold renewal rights for ~$2B of retail commercial insurance to AIG for $301M aggregate ($252M US/APAC + $49M EU), sharpening focus on wholesale/specialty and reinsurance
  • Adverse development cover (ADC) executed Oct 2025 — $1.2B gross limit covering North American Insurance/Other segment reserves for accident years 2024 and prior; $1,253M already ceded by year-end
  • All three major rating agencies (A.M. Best, S&P, Moody's) revised outlook from stable to negative in late 2025, flagging elevated risk despite affirmed A+/A1 ratings
  • 3,064 employees as of Feb 2026; Bermuda 15% corporate income tax regime effective Jan 2025, with OECD guidance restricting ETA deferred tax benefit utilization to ~20% of original amounts

Management Discussion & Analysis

  • Revenue $17.5B total, up 1.2% YoY; premiums earned $15.6B (+2.5%), net investment income $2.1B (+8.7%)
  • Combined ratio 98.6% vs 102.3%; loss ratio 69.8% vs 74.4%; commission ratio 22.2% vs 21.7%; expense ratio 6.6% vs 6.2%
  • Reinsurance best segment: combined ratio 91.7% vs 89.7%, GWP $12.8B; Insurance worst: combined ratio 114.6% vs 130.7%, GWP $4.8B (-5.7%)
  • Capital return: $797M share repurchases, $335M dividends; operating cash flow $3.1B vs $5.0B in 2024
  • Key risks: ADC cover ($1.2B gross limit) entered Oct 2025; sold renewal rights to AIG (~$2B GWP) for $301M; ongoing social inflation exposure in U.S. casualty; Bermuda tax uncertainty under OECD Pillar Two

Risk Factors

  • Reserve strengthening of $657M pre-tax in 2025, driven by adverse development in excess casualty and U.S. liability lines (accident years 2022–2024) exacerbated by social inflation and third-party litigation funding
  • BMA's Amendment Act may subject Everest to new group-level solvency, capital, and consolidated reporting requirements with 12-month compliance transition period
  • OECD Pillar Two guidance (Jan 2025) restricts use of Bermuda Corporate Income Tax ETA deferred tax asset to ~20% of original amount, valid only through 2026
  • 31.7% of premiums written in non-U.S. currencies and 26.9% of investment portfolio in non-U.S. currency assets, creating material FX exposure
  • Key-person risk elevated: 2025 saw multiple executive leadership changes; Bermuda work permits for professional staff expire between June 2027 and March 2030

Everest Group FY2025 Key Financial Metrics
XBRL

Revenue

$17.5B

+1.2% YoY

Net Income

$1.6B

+15.9% YoY

Net Margin

9.1%

+115bp YoY

ROE

10.3%

+39bp YoY

Total Assets

$62.5B

+11.0% YoY

EPS (Diluted)

$37.80

+18.9% YoY

Operating Cash Flow

$3.1B

-38.1% YoY

Source: XBRL data from Everest Group FY2025 10-K filing on SEC EDGAR. All figures in USD.

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