EVEREST GROUP, LTD.
For the period ended Sep 30, 2026. Filed Oct 30, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Oct 30, 2026
EG$422.32+2.3%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Consolidated Statements of Cash Flows for the and (unaudited)
CONSOLIDATED STATEMENTS OF CASH FLOWS
| Nine Months EndedSeptember 30, | ||
|---|---|---|
| (In millions of U.S. dollars) | 2026 | 2025 |
| (unaudited) | ||
| CASH FLOWS FROM OPERATING ACTIVITIES: | ||
| Net income (loss) | $1,445 | $1,145 |
| Adjustments to reconcile net income to net cash provided by operating activities: | ||
| Decrease (increase) in premiums receivable | (158) | (417) |
| Decrease (increase) in funds held by reinsureds, net | (62) | (43) |
| Decrease (increase) in reinsurance recoverables | (284) | (266) |
| Decrease (increase) in income taxes | (106) | 80 |
| Decrease (increase) in prepaid reinsurance premiums | (255) | 77 |
| Increase (decrease) in reserve for losses and loss adjustment expenses | 1,251 | 3,086 |
| Increase (decrease) in unearned premiums | (812) | (48) |
| Increase (decrease) in amounts due to reinsurers | 425 | 213 |
| Increase (decrease) in losses in course of payment | 62 | (23) |
| Change in equity adjustments in limited partnerships | (424) | (242) |
| Distribution of limited partnership income | 176 | 128 |
| Change in other assets and liabilities, net | 302 | (204) |
| Non-cash compensation expense | 58 | 43 |
| Amortization of bond premium (accrual of bond discount) | (98) | (122) |
| Net (gains) losses on investments | 86 | 59 |
| Net cash provided by (used in) operating activities | 1,606 | 3,466 |
| CASH FLOWS FROM INVESTING ACTIVITIES: | ||
| Proceeds from fixed maturities matured/called/repaid - available for sale | 3,201 | 3,376 |
| Proceeds from fixed maturities sold - available for sale | 1,485 | 933 |
| Proceeds from fixed maturities matured/called/repaid - held to maturity | 91 | 156 |
| Proceeds from fixed maturities sold - held to maturity | — | 10 |
| Proceeds from equity securities sold | 36 | 55 |
| Distributions from other invested assets | 202 | 266 |
| Cost of fixed maturities acquired - available for sale | (4,948) | (8,021) |
| Cost of fixed maturities acquired - held to maturity | (84) | (6) |
| Cost of equity securities acquired | (3) | (2) |
| Cost of other invested assets acquired | (325) | (406) |
| Net change in short-term investments | (47) | 945 |
| Net change in unsettled securities transactions | 22 | (66) |
| Net cash provided by (used in) investing activities | (369) | (2,759) |
| CASH FLOWS FROM FINANCING ACTIVITIES: | ||
| Common shares issued (redeemed) during the period for share-based compensation, net of expense | (18) | (19) |
| Purchase of net treasury shares | (1,198) | (400) |
| Dividends paid to shareholders | (233) | (253) |
| Cost of shares withheld on settlements of share-based compensation awards | (24) | (20) |
| Net cash provided by (used in) financing activities | (1,474) | (693) |
| EFFECT OF EXCHANGE RATE CHANGES ON CASH | 47 | (24) |
| Net change in cash including balances classified as held-for-sale | (190) | (10) |
| Net change in cash balances classified as held-for-sale (1) | (141) | — |
| Cash, beginning of period | 1,318 | 1,549 |
| Cash, end of period | $987 | $1,539 |
| SUPPLEMENTAL CASH FLOW INFORMATION: | ||
| Income taxes paid (recovered) | $342 | $98 |
| Interest paid | 106 | 91 |
| NON-CASH TRANSACTIONS: | ||
| Non-cash limited partnership distribution | $— | $8 |
| Non-cash restructure of equity securities and other invested assets | 20 | — |
| Non-cash restructure of fixed maturity securities - available for sale and equity securities | 6 | — |
(1)Refer to Note 6 for details of the assets and liabilities classified as “held-for-sale” as of September 30, 2026.
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