GI
Global Indemnity Group, LLC (GBLI)·Q1 2024 Earnings Summary
Executive Summary
- Q1 2024 delivered materially improved profitability: net income available to common shareholders rose to $11.3M ($0.82 diluted EPS) from $2.4M ($0.17) on a sharply better combined ratio (94.9% vs 101.0%), despite lower insurance revenues due to Non-Core runoff . Investment income rose 21% to $14.5M on higher book yields .
- Penn-America (core E&S) posted a 94.0% combined ratio (vs 101.2% in Q1’23), with property non-cat performance driving an 8.2 pt improvement in the current accident year loss ratio to 54.8% .
- Book value per share increased to $48.18 from $47.53 including a 40% higher quarterly dividend ($0.35) paid in Q1; Board subsequently approved another $0.35 distribution payable 6/28/24 .
- Management reiterated long-term targets (10% premium growth, low-90s combined ratio, 36–37% expense ratio) and expects investment yield to continue rising as ~$700M of 2024 portfolio cash flows are reinvested at higher rates; noted ~$200M of excess capital and active consideration of buybacks/special dividends/acquisitions (James River discussions paused) .
What Went Well and What Went Wrong
What Went Well
- Core underwriting inflection: Penn-America current accident year combined ratio improved to 94.0% (from 101.2%), driven by property non-cat improvement; property loss ratio fell to 50.1% (from 68.7%) as large fire losses abated .
“I was extremely gratified to see a combined ratio of 94.0% for the Penn-America segment in the first quarter… driven by… a super quarter for property loss ratios.” — CEO . - Investment income momentum: Net investment income up 21% to $14.5M; book yield rose to 4.3% (up 26 bps q/q), duration shortened to 1.06 years; ~$700M of 2024 cash flows (avg 4% yield) expected to be reinvested at ~5% if rates hold .
- Capital return and book value growth: BVPS rose to $48.18 (+2.1% including the $0.35 dividend); Q2 distribution of $0.35 approved (payable 6/28/24) .
What Went Wrong
- Top-line contraction from runoff: Gross written premiums declined 24% to $93.5M, primarily due to Non-Core runoff; Penn-America GWP was roughly flat (-1.4%) with Programs down 26.7% (ex-terminated, -11.9%) .
- Elevated expense ratio: Consolidated expense ratio increased to 39.6% (from 38.2%) as earned premium remains pressured by prior-year reductions; management expects gradual improvement but not at target until ~2026 .
- Non-Core drag persists: Non-Core combined ratio of 105.5% produced a small underwriting loss; runoff expenses were “a bit high” as portfolios wind down .
Financial Results
Consolidated YoY Comparison (Q1 2024 vs Q1 2023)
Notes:
- Revenue and GWP were lower due to Non-Core runoff; core Penn-America roughly flat overall with growth in Wholesale, InsurTech, and Assumed Reinsurance offset by Programs .
- Adjusted operating income was $10.7M ($0.77 diluted per share) vs $3.7M ($0.26) .
Segment Performance (Q1 2024 vs Q1 2023)
KPIs and Balance Sheet
Estimate comparisons: S&P Global consensus for Q1 2024 EPS/revenue was unavailable at time of analysis due to access limits (we attempted retrieval). Investors should treat estimate comparisons as unavailable via S&P Global for this quarter.
Guidance Changes
No formal numerical revenue/EPS guidance was provided in Q1 materials; management framed long-term targets and qualitative 2024 expectations .
Earnings Call Themes & Trends
Management Commentary
- Strategic focus and targets: “Three long-term metrics… revenue growth [10%], underwriting [combined ratio in the low 90s], expense ratio [36%–37%]… we have made substantial progress” — CEO .
- Cost/investment posture: “We are… investing heavily in a full digital transformation… Book yield should continue to increase modestly throughout the year as roughly half of our existing investments will mature in the next 12 months.” — CEO .
- Portfolio positioning: “Actions taken since early ’22 to sell longer-dated securities and shorten duration have translated into much higher current book yields… reinvested [maturities] at an average yield of 5%.” — CFO .
- Reserves: “The impact of prior accident years changed by less than $1,000 in 2024. Booked reserves remain solidly above our current actuarial indications.” — CFO .
- Capital: “We estimate we have approximately $200 million in excess capital… we did increase our dividend… 40%… we’re going to continue to look [at uses] throughout this year.” — CEO .
Q&A Highlights
- ROE and excess capital deployment: Management attributes modest ROE to overcapitalization (~$200M excess) and is weighing buybacks vs. growth vs. M&A; dividend was raised 40% and further capital return is under evaluation .
- James River discussions: Conversations occurred but are “on pause”; may revisit if mutual interest resumes; stock would be used only in unusual cases given valuation .
- Expense ratio trajectory: Internal costs (~$47–48M) and lower earned premiums keep the ratio elevated near term; expected sequential improvement through 2024–2025 with target achievement by ~2026 .
- Book of business health: Lingering growth impacts from taking down certain exposures (e.g., NY habitational) but loss volatility subsided; regional growth divergence noted (West up ~20%, East flat) .
- Portfolio composition: Equity exposure remains low (~$17M); Board evaluating longer-term mix; potential gradual redeployment into equities over “next couple of years” .
Estimates Context
- Wall Street consensus (S&P Global) for Q1 2024 EPS and revenue was unavailable due to access limits at the time of analysis (we attempted to retrieve S&P Global consensus). As a result, we cannot provide “vs. estimates” comparisons for this quarter.
- Given the sharp YoY improvement in underwriting and EPS, estimate revisions may bias upward on core profitability and investment income run-rate, while expense ratio normalization timing (2026) could temper near-term margin expectations .
Key Takeaways for Investors
- Core underwriting momentum: Penn-America’s combined ratio improved to 94.0% on better property non-cat performance; management targets low-90s over time .
- Expense ratio near-term ceiling: 39.6% in Q1, with progress likely gradual as earned premiums rebuild; 36–37% target is a medium-term story to ~2026 .
- Investment income tailwind: Book yield rising (4.3% vs 4.0% year-end) with ~$700M 2024 cash flows reinvestable near ~5% if rates hold; supports EPS and BVPS accretion .
- Capital return optionality: Ongoing $0.35 quarterly distribution (40% increase) and ~$200M excess capital create pathways for buybacks/special dividends; M&A optionality remains (talks paused) .
- Programs softness offset by growth engines: Wholesale, InsurTech, and Assumed Reinsurance growing; Programs remain a headwind but were culled for profitability .
- Risk checks: Non-Core runoff expenses and elevated expense ratio are near-term drags; monitoring of reserve stability continues (minimal PYD in Q1; reserves above indications) .
- Trading implications: Absent consensus comps, the narrative of underwriting improvement plus rising investment income and capital returns is constructive; incremental catalysts include tangible buyback execution or special dividend announcements and sustained low-90s combined ratios .
Additional Relevant Items
- Dividend/distribution: Board approved $0.35 distribution payable June 28, 2024 (record date June 21, 2024) .
- Book value momentum: BVPS up to $48.18 (+2.1% including the dividend) in Q1 2024 .
- Non-GAAP: Adjusted operating income was $10.7M ($0.77 diluted/share) vs $3.7M ($0.26); non-GAAP excludes realized gains/losses and unique non-operating items .