Everest Group Publishes Recast Financial Supplement with Metric Refinements

Filing Overview

On October 19, 2026, Everest Group, Ltd. filed a Current Report on Form 8-K under Item 7.01 (Regulation FD Disclosure) regarding changes to its historical financial supplement presentations.

Key Disclosures

The Company published a recast quarterly financial supplement for the second quarter of 2026 on its investor relations website, providing recast comparative historical data spanning Q2 2025 through Q2 2026. The key adjustments include:

1. Refinement of After-tax Net Operating Income (NOI): Updated the definition, modifying the presentation of After-tax NOI Return on Equity (ROE) and After-tax NOI per diluted share.
2. Underwriting Income / (Loss) Definition: Adjusted for prior year favorable/unfavorable reserve development on reserves subject to the adverse development cover (ADC) and the corresponding amortization of deferred gain, affecting reported loss and combined ratios.
3. Legacy Reporting Segment Measure: Introduced a new performance metric: Net Reserve for losses and loss adjustment expenses before impact of ADC.
4. Segment Presentation Adjustment: Revised the line-of-business gross written premium disclosures for the Global Wholesale & Specialty segment.

Market Impact & Significance

This report is furnished under Regulation FD and is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934. Because the filing represents an accounting definition and metric presentation recast rather than a material operational development or transaction, the immediate trading significance is classified as Low.