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SiriusPoint Ltd

For the period ended Sep 30, 2026. Filed Nov 5, 2026.

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About this filing

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 Nov 5, 2026

SPNT$26.41+0.3%Stored close · as of Nov 9, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2026

OR

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to

Commission File Number 001-36052

(Exact name of registrant as specified in its charter)

Bermuda98-1599372
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)

Point Building

3 Waterloo Lane

Pembroke HM 08, Bermuda

+1441 542-3300

(Address of Principal Executive Offices) (Registrant’s Telephone Number, Including Area Code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each classTrading symbol(s)Name of each exchange on which registered
Common Shares, $0.10 par valueSPNTNew York Stock Exchange

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer☒Accelerated filer☐
Non-accelerated filer☐Smaller reporting company☐
Emerging growth company☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐

As of November 2, 2026, the registrant had 115,032,060 common shares issued and outstanding.

SiriusPoint Ltd.

INDEX

Page
PART I. FINANCIAL INFORMATION1
Item 1. Financial Statements1
Consolidated Balance Sheets as of September 30, 2026 (unaudited) and December 31, 20251
Consolidated Statements of Income for the three and nine months ended September 30, 2026 and 2025 (unaudited)2
Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2026 and 2025 (unaudited)3
Consolidated Statements of Shareholders' Equity for the three and nine months ended September 30, 2026 and 2025 (unaudited)4
Consolidated Statements of Cash Flows for the nine months ended September 30, 2026 and 2025 (unaudited)5
Notes to the Consolidated Financial Statements
Note 1. Organization6
Note 2. Significant accounting policies6
Note 3. Significant transactions7
Note 4. Segment reporting8
Note 5. Cash, cash equivalents, restricted cash and restricted investments14
Note 6. Fair value measurements14
Note 7. Investments19
Note 8. Derivatives23
Note 9. Variable and voting interest entities24
Note 10. Loss and loss adjustment expense reserves26
Note 11. Allowance for expected credit losses27
Note 12. Debt and letter of credit facilities27
Note 13. Income taxes28
Note 14. Shareholders' equity29
Note 15. Earnings per share available to SiriusPoint common shareholders31
Note 16. Related party transactions31
Note 17. Commitments and contingencies32
Note 18. Subsequent events33
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations34
Item 3. Quantitative and Qualitative Disclosures About Market Risk55
Item 4. Controls and Procedures57
PART II. OTHER INFORMATION57
Item 1. Legal Proceedings57
Item 1A. Risk Factors57
Item 2. Unregistered Sales of Equity Securities, Use of Proceeds and Issuer Purchases of Equity Securities58
Item 3. Defaults Upon Senior Securities58
Item 4. Mine Safety Disclosures58
Item 5. Other Information58
Item 6. Exhibits60
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