EIG — what changed in the latest 10-Q
A section-by-section comparison of EIG's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-10-30 vs the prior 10-Q · 2026-07-30
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +23 | −18 | ~48 | 41 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~7 | 12 |
| Controls & procedures | No paragraph-level changes | 0 | 0 | 0 | 2 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 0 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | 0 | −1 | ~1 | 0 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-10-30
Our 2026 underwriting results reflect lower net premiums earned, partially offset by the related reductions in losses and LAE, commission expenses, and underwriting expenses when compared to the prior year periods. Our investment results benefited from strong and steady net investment income in both…
Our 2025 underwriting results demonstrated moderate growth in net premiums earned, accompanied by reductions in both commission expense and underwriting expenses. These improvements were offset by higher losses and LAE. Our 2025 investment results were strong, driven by solid net investment income a…
Prior accident year net favorable loss reserve development on our assigned risk business totaled $0.3 million during the three months ended September 30, 2026. Prior accident year net adverse loss reserve development totaled $37.8 million during the three months ended September 30, 2025, which inclu…
The increase in our commission expense ratio for the three and nine months ended September 30, 2026 was primarily the result of higher commission rates on new business writings in 2026 combined with a one-time adjustment that reduced the 2025 third quarter ratio. The decrease in our commission expen…
Net investment income increased 23.8% and 3.2% during the three and nine months ended September 30, 2026, respectively, compared to the same periods of 2025. The increase for the three months ended September 30, 2026 was primarily driven by increased returns from our investments in private equity li…
Text removed vs the prior filing · source: 10-Q · 2026-07-30
Our 2026 underwriting results reflect lower net premiums earned, partially offset by reductions in losses and LAE, commission expenses, and underwriting expenses. Our investment results were primarily impacted by favorable net realized and unrealized gains on investments as net investment income was…
Our 2025 underwriting results reflect moderate increases in net premiums earned offset by higher losses and LAE. Commission expense and underwriting expenses were higher in the second quarter, but lower in the first half of 2025 compared to the same periods of 2024. Our 2025 investment results benef…
Prior accident year net favorable loss reserve development on our assigned risk business totaled $0.3 million during the three months ended June 30, 2026. Prior accident year net adverse loss reserve development on our assigned risk business totaled $0.3 million during the three months ended June 30…
The decrease in our commission expense ratio and our commission expense for the three months ended June 30, 2026 was primarily driven by lower agency incentive accruals, which are specific to individual contracts and vary with agency targets, and lower new business premiums written. Our commission e…
for the six months ended June 30, 2026 was primarily driven by lower agency incentive accruals, which are specific to individual contracts and vary with agency targets, lower premiums written, and release of commissions payable associated with non-performing policies sent to collections.
Other information
Text removed vs the prior filing · source: 10-Q · 2026-07-30
On May 28, 2024, EHI entered into the Credit Agreement, which provided for a $25.0 million, unsecured, three-year revolving credit facility and is guaranteed by EGI and CGI. On July 29, 2026, EHI and Wells Fargo Bank, National Association, entered into Amendment No. 1 to the Credit Agreement. The Am…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice