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Essent Group Ltd. (ESNT)·Q4 2024 Earnings Summary

Executive Summary

  • Q4 2024 EPS of $1.58 missed consensus ($1.65*) as loss provision rose on hurricane-related defaults and portfolio seasoning; total revenues were $315.0M, roughly in line with consensus ($315.3M*) .
  • Management raised the quarterly dividend 11% to $0.31 and approved a $500M buyback through 2026, signaling confidence in cash flows and capital position—key stock catalysts near term .
  • Credit remained solid despite seasonal/default aging; default rate rose to 2.27% (ex-hurricanes ~2%), with ~$8M of loss provision tied to Helene/Milton; investment income stayed strong at $56.6M .
  • Persistency remained elevated (85.7%), supporting premiums and investment income; 12-month IIF rose to $243.6B, NIW was $12.2B (down slightly q/q) .
  • Programmatic reinsurance continues: two forward quota shares (25% of eligible 2025–2026 policies) were added in Q1’25 to diversify capital and protect new business .

What Went Well and What Went Wrong

What Went Well

  • Elevated persistency and resilient housing/labor markets continued to support credit performance and investment income; net investment income reached $56.6M in Q4 and $222.1M for FY 2024 .
  • Capital return stepped up: dividend increased to $0.31 and $500M buyback authorization through 2026; 2M shares repurchased in Q4 and January ($118M) .
  • Strategic risk transfer: management entered two forward quota share deals covering 25% of eligible 2025–2026 policies, reinforcing programmatic reinsurance discipline and capital efficiency .
  • “We believe Essent is well positioned to continue producing strong returns and growing book value per share” (CEO) .
  • “Our strong operating performance continues to generate excess capital” (CEO), enabling balanced returns and optionality .

What Went Wrong

  • EPS declined y/y and q/q (Q4 diluted $1.58 vs. $1.64 y/y, $1.65 q/q) as loss provision increased on hurricane-related and seasonal/default aging dynamics .
  • Default rate rose to 2.27% (from 1.95% in Q3) with 2,119 hurricane-related defaults; $8M of provision reflected higher cure-rate assumptions vs non-hurricane defaults .
  • Title operations remain a near-term earnings drag; pretax loss of ~$21M in 2024 (before corp allocations) and management expects “more of the same” in 2025 absent rate relief/refi pickup .

Financial Results

MetricQ4 2023Q3 2024Q4 2024
Total Revenues ($USD Thousands)$297,277 $316,578 $315,027
Diluted EPS ($)$1.64 $1.65 $1.58
Net Premiums Earned ($USD Thousands)$245,614 $248,936 $244,465
Net Investment Income ($USD Thousands)$50,581 $57,340 $56,559
Loss Ratio (%)7.9% 12.2% 16.6%
Expense Ratio (%)27.0% 26.5% 28.7%
Combined Ratio (%)34.9% 38.7% 45.3%

Segment net premiums earned:

Segment NPE ($USD Thousands)Q4 2023Q3 2024Q4 2024
U.S. Mortgage Insurance$211,083 $214,119 $211,683
GSE & Other Risk Share$17,166 $17,130 $16,180
Title Insurance$17,365 $17,687 $16,602

Key performance indicators:

KPIQ4 2023Q3 2024Q4 2024
New Insurance Written (NIW) ($USD Thousands)$8,769,160 $12,513,695 $12,220,968
Insurance in Force (IIF) End ($USD Thousands)$239,078,262 $242,976,043 $243,645,423
Default Rate (%)1.80% 1.95% 2.27%
Annual Persistency (%)86.9% 86.6% 85.7%
Avg Net Premium Rate (%)0.35% 0.35% 0.35%

Guidance Changes

MetricPeriodPrevious Guidance/LevelCurrent Guidance/LevelChange
Quarterly Dividend per ShareQ1 2025 onward$0.28 (Q3 2024 declared) $0.31 (declared for Mar 24, 2025) Raised
Share Repurchase AuthorizationThrough 2026Prior authorization (Oct 2023) in place $500M authorization approved Feb 2025 Increased/Extended
Effective Tax RateFY 20252024 effective tax rate 14.7% (actual) ~15.5% estimate Raised
Avg Base Premium RateFY 2025Q4 2024 base rate 41 bps Expect “largely unchanged” at ~41 bps in 2025 Maintained
Forward Quota Share2025–2026 NIWN/A25% of risk on eligible 2025–2026 policies New Protection Program

Earnings Call Themes & Trends

TopicPrevious Mentions (Q-2 and Q-1)Current Period (Q4 2024)Trend
Credit performance, defaults & hurricanesQ3: Prepared for hurricane-related delinquency noise; default rate 1.95% ~2,119 hurricane-related defaults; $8M provision; default rate 2.27%; ex-hurricanes ~2% Default normalization + event-driven uptick
Persistency & ratesQ2: Elevated persistency and investment yield tailwind ; Q3: Persistency likely peaked Persistency 85.7%; still elevated near term; note-rate ≤5.5% for ~60% of IIF Elevated but gradually normalizing
Capital returnsQ2: Closed $500M notes & $500M revolver ; Q3: Dividends/buybacks ongoing Dividend +11% to $0.31; $500M buyback authorization; opportunistic repurchases Accelerating capital return
Programmatic reinsuranceQ2: XOL/ILN executed (Radnor Re 2024‑1) ; Q3: PMIERs excess strong Two forward quota shares (25% of eligible 2025–2026) Continued de-risking/PMIERs optimization
Title operationsQ3: Expense drag; agents’ retained premiums detailed 2024 pretax loss ~$21M; expect similar in 2025 absent rate decline/refi Neutral/drag near term
Regulatory/taxBermuda international presence exemption; no economic transition adjustment; ETR ~15.5% in 2025 Stable tax outlook
Technology/AI in refi channelsNonbanks “brutally efficient”; AI could further improve recapture; refi remains rate-dependent Operational efficiency tailwind if rates fall

Management Commentary

  • “We are pleased with our fourth quarter and full year 2024 financial results, which benefited from favorable credit performance given the resilience in consumers and housing.” — Mark A. Casale, CEO .
  • “Our strong operating performance continues to generate excess capital…optimizing shareholder returns over the longer term.” — Mark A. Casale, CEO .
  • “In the first quarter of 2025, we entered into two quota share transactions…cover 25% of the risk of all eligible policies written…in 2025 and 2026.” — Company press release .
  • “For 2025, we estimate that the annual effective tax rate will be approximately 15.5%.” — David Weinstock, CFO .

Q&A Highlights

  • Title outlook: Expect 2025 similar to 2024; drag reflects rates/refi dynamics; Q4 had some cleanup from acquired underwriters’ claims .
  • Hurricanes/defaults: ~2,119 hurricane-related defaults drove most of the default rate increase; management expects higher cure rates on these vs non-hurricane defaults .
  • Default rate trajectory: Due to portfolio seasoning (avg age ~32–33 months), default rate may trend toward the 2–3% range in 2025—still within expectations .
  • Capital return pacing: Elevated PMIERs excess and liquidity support buybacks; management remains price-sensitive; special dividend remains a potential tool .
  • Tax mechanics: Bermuda exemption through 2030; no economic transition adjustment recorded; ETR ~15.5% in 2025 .
  • Investment portfolio: Repositioning from shorter-term cash to ABS/corporates; near-term yields steady, potential to exceed 4% longer term if curve persists .

Estimates Context

MetricQ3 2024 Consensus*Q3 2024 ActualQ4 2024 Consensus*Q4 2024 Actual
EPS ($)1.7429*1.65 1.6505*1.58
Revenue ($USD)315,430,710*316,578,000 315,346,710*315,027,000

Values retrieved from S&P Global.*

Implications: EPS missed modestly in both Q3 and Q4, driven by higher provisions and title drag; revenue was roughly in line/beat by a small margin. Expect analysts to modestly lift loss ratio assumptions and reflect default normalization/hurricane noise while maintaining persistency/investment yield tailwinds .

Key Takeaways for Investors

  • Near-term EPS pressure stems from higher loss provision (seasoning and event defaults) and title drag; underlying MI economics remain solid with elevated persistency and strong investment income .
  • Capital returns should be a key stock catalyst: dividend lifted to $0.31 and $500M buyback through 2026, with opportunistic repurchases executed in Q4/January .
  • Programmatic reinsurance and forward quota share provide capacity and capital efficiency for 2025–2026 vintages, supporting ROE and PMIERs sufficiency .
  • Default rate likely normalizes higher (2–3% range) in 2025 given seasoning; ex-hurricane defaults remain the key credit metric to watch alongside cure rates .
  • Persistency remains a tailwind; any rate decline could simultaneously pressure persistency but unlock NIW via increased purchase/refi activity (watch nonbanks’ recapture efficiency) .
  • Title remains an earnings drag until rates/refi improve; view as a call option on lower rates rather than a near-term profit driver .
  • Tax outlook stable with Bermuda exemption; 2025 ETR ~15.5% supports after-tax earnings visibility .

Cross-References and Clarifications

  • Non-GAAP: Consolidated ratios excluding Title show materially better underlying MI performance (Q4 combined ratio 35.7% ex-Title vs 45.3% consolidated) .
  • PMIERs: Sufficiency ratio remained robust (178% at Q4), with $1.58B excess assets—supports capital returns while maintaining stress resilience .
  • Hurricanes: $8M provision reflects higher expected cures; management expects lower ultimate claims vs non-hurricane defaults .