ALPHAFORGE RESEARCH · COMPANY FILE · FINANCIALS & FINTECH

$LMND

Lemonade, Inc. · NYSE · SIC 6331 · CIK 1691421 · revision 4 as of 2026-09-19

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Business

Lemonade underwrites insurance and earns net premiums, ceding commissions, investment income and placement fees. Earned premium growth, claims, reinsurance and acquisition costs determine earnings. Insurance working capital and borrowing for customer growth create cash flows that differ from underwriting profit.

Three drivers

  1. Earned premium growth and effective reinsurance retention
  2. Attritional claims, catastrophe exposure and reserve development
  3. Customer acquisition spending and growth-financing repayment

Thesis

Our view

Premium growth can produce operating scale, but lower cession retains more insurance risk. The model distinguishes gross earned premium from in-force premium and keeps growth borrowing below operating cash generation.

What changes it

Test current-accident claims and renewal protection, then cash before borrowing and repayment of existing growth-financing cohorts.

Scenario ranges

Explicit downside/base/upside business assumptions; not price targets, probabilities or historical market-memory bands.

Model · 8 fiscal quarters (last eight)

Fiscal quarter2024Q3
2024-09-30
2024Q4
2024-12-31
2025Q1
2025-03-31
2025Q2
2025-06-30
2025Q3
2025-09-30
2025Q4
2025-12-31
2026Q1
2026-03-31
2026Q2
2026-06-30
Revenue ($M)136.61148.8†2151.23164.14194.51228.1†2258.03294.44
Gross profit ($M)
Operating income ($M)
Net income ($M)-67.75-30.0†6-62.47-43.97-37.55-21.7†6-35.87-43.47
EPS, diluted ($)-0.958-0.869-0.6010-0.518-0.479-0.5610
Diluted shares (M)71.11172.91273.41374.21176.31277.013
Cash ($M)329.814376.015309.216377.517345.918385.019374.320367.619
Long-term debt ($M)
Cash from operations ($M)16.3†2113.8†22-47.2235.5†244.5†2120.7†22-0.623-3.4†24
Capex ($M)2.2†253.2†262.3272.1†281.9†253.1†263.5274.6†28
Free cash flow ($M)14.1†2910.6†30-49.5†313.4†322.6†2917.6†30-4.1†31-8.0†32

† derived (Q4 = fiscal year minus the first three quarters; year-to-date cash flows differenced; FCF = CFO − capex). Superscripts are the provenance notes below.

Estimates · base scenario

PeriodRevenue ($M)EPS ($)As ofBasis
2026Q3324.52026-09-19Desk base scenario. Revenue basis: Total revenue ($M). Calculated from the operating-model inputs below; not consensus or company guidance.
2026Q4340.12026-09-19Desk base scenario. Revenue basis: Total revenue ($M). Calculated from the operating-model inputs below; not consensus or company guidance.
2027Q1362.02026-09-19Desk base scenario. Revenue basis: Total revenue ($M). Calculated from the operating-model inputs below; not consensus or company guidance.
2027Q2389.02026-09-19Desk base scenario. Revenue basis: Total revenue ($M). Calculated from the operating-model inputs below; not consensus or company guidance.

Earned premium, retained claims and growth-financing cash

Operating scenarios · reviewed 2026-09-19 · USD millions unless labeled otherwise · our assumptions, not consensus

Start with gross earned premium, not quarter-end in-force premium. Model effective premium retention, ceding commission, investment and other revenue separately. Build loss assumptions from attritional, catastrophe, loss-adjustment and prior-period components, with a separate net reinsurance-basis sensitivity. GAAP expense budgets reconcile to adjusted EBITDA without subtracting growth-financing interest twice. Roll General Catalyst and Hannover borrowing independently, retain cash interest within operating costs, and place net advances below unfinanced FCF. Base Q3 and FY2026 earned premium, revenue and adjusted EBITDA match management midpoints.

Reported anchors and guidance

MeasurePeriodValueBasis
ifpJune 20261,434.30reported. USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Source · 2026-08-04
Q3 gross earned premium midpoint2026Q3357.50derived. Calculated midpoint of the company range; not an additional company forecast.
Q3 revenue midpoint2026Q3324.50derived. Calculated midpoint of the company range; not an additional company forecast.
Q3 adjusted EBITDA midpoint2026Q3-21.50derived. Calculated midpoint of the company range; not an additional company forecast.
FY2026 gross earned premium midpointFY20261,376.00derived. Calculated midpoint of the company range; not an additional company forecast.
FY2026 revenue midpointFY20261,217.00derived. Calculated midpoint of the company range; not an additional company forecast.
FY2026 adjusted EBITDA midpointFY2026-49.00derived. Calculated midpoint of the company range; not an additional company forecast.
H1 adjusted EBITDA reconstructionH1 2026-35.80derived. Matches company reconciliation rather than treating EBITDA as GAAP operating income.
H1 cfoH1 2026-4.00reported. Reported consolidated amount, converted from thousands to millions. Source · 2026-08-04
H1 unfinanced FCFH1 2026-12.10derived. No growth financing added to operating cash.
H1 net growth borrowingH1 202648.30derived. Financing cash, not income.
H1 cash after net growth borrowingH1 202636.20derived. Reconciles to company adjusted FCF while displaying financing separately.
gc openingJune 2026206.40reported. USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Source · 2026-08-04
Hannover outstanding borrowing capFY2027150.00reported. Contractual maximum outstanding amount during 2027; the $250M limit applies in 2028. Source · 2026-06-24
cashJune 2026367.60reported. USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Source · 2026-08-04
restricted cashJune 202612.70reported. USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Source · 2026-08-04
investmentsJune 2026777.70reported. USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Source · 2026-08-04
required surplusJune 2026330.00reported. USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Source · 2026-08-04

Downside scenario

PeriodOperating cash flow proxy ($M)Unfinanced CFO less capex ($M)Cash capital expenditure ($M)Net loss and adjustment expense ($M)GAAP pretax income proxy ($M)Total revenue ($M)Adjusted EBITDA proxy ($M)Net earned premium ($M)Gross earned premium ($M)GAAP gross profit proxy ($M)Cash after net growth borrowing ($M)Growth advances less principal repayments ($M)
2026Q3-53.93-58.935.00203.17-87.73311.00-63.37267.33350.0079.33-43.9315.00
2026Q4-49.26-54.765.50207.45-84.86326.00-58.51280.33367.0088.64-44.7610.00
2027Q1-46.19-52.196.00210.73-82.99336.00-55.77288.67378.0094.43-52.190.00
2027Q2-50.07-56.576.50223.97-88.37353.00-60.57302.67400.0096.38-66.57-10.00
FY2026-107.19-125.7918.60697.92-248.991,189.40-157.681,012.271,355.60381.27-52.4973.30
FY2027-218.21-245.2127.00924.73-374.411,446.00-262.771,240.671,638.00387.53-285.21-40.00

Base scenario

PeriodOperating cash flow proxy ($M)Unfinanced CFO less capex ($M)Cash capital expenditure ($M)Net loss and adjustment expense ($M)GAAP pretax income proxy ($M)Total revenue ($M)Adjusted EBITDA proxy ($M)Net earned premium ($M)Gross earned premium ($M)GAAP gross profit proxy ($M)Cash after net growth borrowing ($M)Growth advances less principal repayments ($M)
2026Q3-12.36-17.365.00186.67-46.16324.50-21.50282.83357.50108.7312.6430.00
2026Q416.6411.145.50191.64-18.96340.108.30294.83379.90117.5236.1425.00
2027Q1-1.75-7.756.00207.46-38.55362.00-10.00314.33405.00121.542.2510.00
2027Q28.942.446.50223.74-29.36389.00-0.00339.00435.00129.812.440.00
FY20260.29-18.3118.60665.61-141.511,217.00-49.001,042.271,376.00439.5584.99103.30
FY202772.7945.7927.00931.45-83.411,625.0035.001,420.331,815.00545.6545.790.00

Upside scenario

PeriodOperating cash flow proxy ($M)Unfinanced CFO less capex ($M)Cash capital expenditure ($M)Net loss and adjustment expense ($M)GAAP pretax income proxy ($M)Total revenue ($M)Adjusted EBITDA proxy ($M)Net earned premium ($M)Gross earned premium ($M)GAAP gross profit proxy ($M)Cash after net growth borrowing ($M)Growth advances less principal repayments ($M)
2026Q3-9.04-14.045.00181.87-42.84334.00-18.19293.33364.00122.5115.9630.00
2026Q4-2.17-7.675.50192.29-37.77357.00-10.51312.67394.00132.6417.3325.00
2027Q14.56-1.446.00209.43-32.24390.00-3.63343.33430.00145.5713.5615.00
2027Q26.00-0.506.50234.32-32.30430.00-2.76381.00473.00157.194.505.00
FY2026-15.21-33.8118.60661.46-157.011,243.40-64.501,070.601,396.60468.4569.49103.30
FY202724.95-2.0527.00995.79-131.251,823.00-11.871,622.332,001.00664.4317.9520.00
All inputs and formulas — reproduce this model
Input / calculationPeriod / caseValue / unitEvidence or assumption
H1 revenue
h1_revenue
H1 2026 / shared552.40
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 gross earned
h1_gross_earned
H1 2026 / shared638.60
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 net premium
h1_net_premium
H1 2026 / shared464.60
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 claims
h1_claims
H1 2026 / shared287.30
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 gross profit
h1_gross_profit
H1 2026 / shared213.30
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-07-29
H1 pretax
h1_pretax
H1 2026 / shared-76.40
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 adj ebitda
h1_adj_ebitda
H1 2026 / shared-35.80
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-07-29
H1 cfo
h1_cfo
H1 2026 / shared-4.00
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 capex
h1_capex
H1 2026 / shared8.10
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 advances
h1_advances
H1 2026 / shared89.90
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 principal
h1_principal
H1 2026 / shared41.60
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 sbc
h1_sbc
H1 2026 / shared45.70
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 da
h1_da
H1 2026 / shared5.10
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 finance interest
h1_finance_interest
H1 2026 / shared13.20
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 investment income
h1_investment_income
H1 2026 / shared19.50
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 other interest
h1_other_interest
H1 2026 / shared2.10
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-07-29
H1 metromile amort benefit
h1_metromile_amort_benefit
H1 2026 / shared0.10
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-07-29
H1 claim recovery
h1_claim_recovery
H1 2026 / shared1.70
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-07-29
H1 taxes
h1_taxes
H1 2026 / shared2.80
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 net income
h1_net_income
H1 2026 / shared-79.20
USD_millions
reported: Reported consolidated amount, converted from thousands to millions. Primary source · 2026-08-04
H1 unfinanced FCF
h1_fcf
H1 2026 / shared-12.10
USD_millions
derived: No growth financing added to operating cash. Formula: subtract(h1_cfo, h1_capex).
H1 net growth borrowing
h1_net_growth_financing
H1 2026 / shared48.30
USD_millions
derived: Financing cash, not income. Formula: subtract(h1_advances, h1_principal).
H1 cash after net growth borrowing
h1_cash_after_financing
H1 2026 / shared36.20
USD_millions
derived: Reconciles to company adjusted FCF while displaying financing separately. Formula: sum(h1_fcf, h1_net_growth_financing).
H1 EBITDA addbacks
h1_ebitda_add
H1 2026 / shared-12.40
USD_millions
derived: Growth-financing interest is already in GAAP G&A. Formula: sum(h1_net_income, h1_taxes, h1_da, h1_sbc, h1_finance_interest).
H1 excluded income and benefits
h1_ebitda_remove
H1 2026 / shared23.40
USD_millions
derived: Nonoperating investment income and nonrecurring benefit exclusions. Formula: sum(h1_investment_income, h1_other_interest, h1_metromile_amort_benefit, h1_claim_recovery).
H1 adjusted EBITDA reconstruction
h1_ebitda_bridge
H1 2026 / shared-35.80
USD_millions
derived: Matches company reconciliation rather than treating EBITDA as GAAP operating income. Formula: subtract(h1_ebitda_add, h1_ebitda_remove).
cash
cash
June 2026 / shared367.60
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
restricted cash
restricted_cash
June 2026 / shared12.70
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
investments
investments
June 2026 / shared777.70
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
required surplus
required_surplus
June 2026 / shared330.00
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
gc opening
gc_opening
June 2026 / shared206.40
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
unpaid claims
unpaid_claims
June 2026 / shared307.50
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
unearned premium
unearned_premium
June 2026 / shared661.70
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
ifp
ifp
June 2026 / shared1,434.30
USD_millions
reported: USD millions; required surplus is approximately reported. IFP is an annualized period-end operating stock, not quarterly revenue. Primary source · 2026-08-04
Opening Hannover borrowing
hannover_opening
June 2026 / shared0.00
USD_millions
assumption: Facility begins new growth funding January 2027; existing June borrowings are General Catalyst.
Hannover outstanding borrowing cap
hannover_2027_cap
FY2027 / shared150.00
USD_millions
reported: Contractual maximum outstanding amount during 2027; the $250M limit applies in 2028. Primary source · 2026-06-24
Q3 gross earned premium low
q3_gep_low
2026Q3 / shared356.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
Q3 gross earned premium high
q3_gep_high
2026Q3 / shared359.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
Midpoint divisor
two
Model / shared200.0%
ratio
assumption: Arithmetic constant.
Q3 gross earned premium endpoint sum
q3_gep_sum
2026Q3 / shared715.00
USD_millions
derived: Arithmetic intermediate. Formula: sum(q3_gep_low, q3_gep_high).
Q3 gross earned premium midpoint
q3_gep
2026Q3 / shared357.50
USD_millions
derived: Calculated midpoint of the company range; not an additional company forecast. Formula: divide(q3_gep_sum, two).
Q3 revenue low
q3_revenue_low
2026Q3 / shared323.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
Q3 revenue high
q3_revenue_high
2026Q3 / shared326.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
Q3 revenue endpoint sum
q3_revenue_sum
2026Q3 / shared649.00
USD_millions
derived: Arithmetic intermediate. Formula: sum(q3_revenue_low, q3_revenue_high).
Q3 revenue midpoint
q3_revenue
2026Q3 / shared324.50
USD_millions
derived: Calculated midpoint of the company range; not an additional company forecast. Formula: divide(q3_revenue_sum, two).
Q3 adjusted EBITDA low
q3_ebitda_low
2026Q3 / shared-23.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
Q3 adjusted EBITDA high
q3_ebitda_high
2026Q3 / shared-20.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
Q3 adjusted EBITDA endpoint sum
q3_ebitda_sum
2026Q3 / shared-43.00
USD_millions
derived: Arithmetic intermediate. Formula: sum(q3_ebitda_low, q3_ebitda_high).
Q3 adjusted EBITDA midpoint
q3_ebitda
2026Q3 / shared-21.50
USD_millions
derived: Calculated midpoint of the company range; not an additional company forecast. Formula: divide(q3_ebitda_sum, two).
FY2026 gross earned premium low
fy26_gep_low
FY2026 / shared1,374.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
FY2026 gross earned premium high
fy26_gep_high
FY2026 / shared1,378.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
FY2026 gross earned premium endpoint sum
fy26_gep_sum
FY2026 / shared2,752.00
USD_millions
derived: Arithmetic intermediate. Formula: sum(fy26_gep_low, fy26_gep_high).
FY2026 gross earned premium midpoint
fy26_gep
FY2026 / shared1,376.00
USD_millions
derived: Calculated midpoint of the company range; not an additional company forecast. Formula: divide(fy26_gep_sum, two).
FY2026 revenue low
fy26_revenue_low
FY2026 / shared1,214.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
FY2026 revenue high
fy26_revenue_high
FY2026 / shared1,220.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
FY2026 revenue endpoint sum
fy26_revenue_sum
FY2026 / shared2,434.00
USD_millions
derived: Arithmetic intermediate. Formula: sum(fy26_revenue_low, fy26_revenue_high).
FY2026 revenue midpoint
fy26_revenue
FY2026 / shared1,217.00
USD_millions
derived: Calculated midpoint of the company range; not an additional company forecast. Formula: divide(fy26_revenue_sum, two).
FY2026 adjusted EBITDA low
fy26_ebitda_low
FY2026 / shared-51.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
FY2026 adjusted EBITDA high
fy26_ebitda_high
FY2026 / shared-47.00
USD_millions
management guidance: Company guidance; not a desk forecast. Primary source · 2026-07-29
FY2026 adjusted EBITDA endpoint sum
fy26_ebitda_sum
FY2026 / shared-98.00
USD_millions
derived: Arithmetic intermediate. Formula: sum(fy26_ebitda_low, fy26_ebitda_high).
FY2026 adjusted EBITDA midpoint
fy26_ebitda
FY2026 / shared-49.00
USD_millions
derived: Calculated midpoint of the company range; not an additional company forecast. Formula: divide(fy26_ebitda_sum, two).
Gross earned premium
downside_2026q3_gross_earned
2026Q3 / downside350.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
downside_2026q3_retention
2026Q3 / downside76.4%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
downside_2026q3_net_premium
2026Q3 / downside267.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(downside_2026q3_gross_earned, downside_2026q3_retention).
Ceded earned premium
downside_2026q3_ceded_premium
2026Q3 / downside82.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(downside_2026q3_gross_earned, downside_2026q3_net_premium).
Ceding commission / ceded premium
downside_2026q3_commission_rate
2026Q3 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
downside_2026q3_ceding_commission
2026Q3 / downside20.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(downside_2026q3_ceded_premium, downside_2026q3_commission_rate).
Investment income
downside_2026q3_investment_income
2026Q3 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
downside_2026q3_other_revenue
2026Q3 / downside13.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
downside_2026q3_revenue
2026Q3 / downside311.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(downside_2026q3_net_premium, downside_2026q3_ceding_commission, downside_2026q3_investment_income, downside_2026q3_other_revenue).
Attritional loss ratio
downside_2026q3_attritional_loss
2026Q3 / downside60.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
downside_2026q3_cat_loss
2026Q3 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
downside_2026q3_lae_ratio
2026Q3 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
downside_2026q3_prior_development
2026Q3 / downside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
downside_2026q3_gross_loss_ratio
2026Q3 / downside73.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(downside_2026q3_attritional_loss, downside_2026q3_cat_loss, downside_2026q3_lae_ratio, downside_2026q3_prior_development).
Net reinsurance loss-ratio difference
downside_2026q3_net_reinsurance_basis
2026Q3 / downside3.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
downside_2026q3_net_loss_ratio
2026Q3 / downside76.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(downside_2026q3_gross_loss_ratio, downside_2026q3_net_reinsurance_basis).
Net losses and adjustment expense
downside_2026q3_claims
2026Q3 / downside203.17
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(downside_2026q3_net_premium, downside_2026q3_net_loss_ratio).
Other insurance expense / gross earned premium
downside_2026q3_insurance_cost_ratio
2026Q3 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
downside_2026q3_other_insurance
2026Q3 / downside28.00
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(downside_2026q3_gross_earned, downside_2026q3_insurance_cost_ratio).
D&A allocated to gross profit
downside_2026q3_gp_da
2026Q3 / downside0.50
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
downside_2026q3_gross_cost
2026Q3 / downside231.67
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(downside_2026q3_claims, downside_2026q3_other_insurance, downside_2026q3_gp_da).
GAAP gross profit proxy
downside_2026q3_gross_profit
2026Q3 / downside79.33
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(downside_2026q3_revenue, downside_2026q3_gross_cost).
General Catalyst new advances
downside_2026q3_gc_advance
2026Q3 / downside40.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
downside_2026q3_gc_principal
2026Q3 / downside25.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
downside_2026q3_gc_available
2026Q3 / downside246.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(gc_opening, downside_2026q3_gc_advance).
General Catalyst ending borrowing
downside_2026q3_gc_ending
2026Q3 / downside221.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(downside_2026q3_gc_available, downside_2026q3_gc_principal).
Hannover new advances
downside_2026q3_hannover_advance
2026Q3 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
downside_2026q3_hannover_principal
2026Q3 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
downside_2026q3_hannover_available
2026Q3 / downside0.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(hannover_opening, downside_2026q3_hannover_advance).
Hannover ending borrowing
downside_2026q3_hannover_ending
2026Q3 / downside0.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(downside_2026q3_hannover_available, downside_2026q3_hannover_principal).
Opening plus closing gc balance
downside_2026q3_gc_balance_sum
2026Q3 / downside427.80
USD_millions
derived: Quarter average approximation. Formula: sum(gc_opening, downside_2026q3_gc_ending).
Average balance factor
downside_2026q3_gc_half
2026Q3 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
downside_2026q3_gc_average
2026Q3 / downside213.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2026q3_gc_balance_sum, downside_2026q3_gc_half).
gc annual financing rate
downside_2026q3_gc_annual_rate
2026Q3 / downside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2026q3_gc_quarter
2026Q3 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
downside_2026q3_gc_interest
2026Q3 / downside8.56
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2026q3_gc_average, downside_2026q3_gc_annual_rate, downside_2026q3_gc_quarter).
Opening plus closing hannover balance
downside_2026q3_hannover_balance_sum
2026Q3 / downside0.00
USD_millions
derived: Quarter average approximation. Formula: sum(hannover_opening, downside_2026q3_hannover_ending).
Average balance factor
downside_2026q3_hannover_half
2026Q3 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
downside_2026q3_hannover_average
2026Q3 / downside0.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2026q3_hannover_balance_sum, downside_2026q3_hannover_half).
hannover annual financing rate
downside_2026q3_hannover_annual_rate
2026Q3 / downside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2026q3_hannover_quarter
2026Q3 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
downside_2026q3_hannover_interest
2026Q3 / downside0.00
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2026q3_hannover_average, downside_2026q3_hannover_annual_rate, downside_2026q3_hannover_quarter).
Growth-financing interest
downside_2026q3_finance_interest
2026Q3 / downside8.56
USD_millions
derived: Old and new financing coexist. Formula: sum(downside_2026q3_gc_interest, downside_2026q3_hannover_interest).
Total SBC
downside_2026q3_sbc
2026Q3 / downside24.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
downside_2026q3_da
2026Q3 / downside2.80
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
downside_2026q3_other_interest
2026Q3 / downside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
downside_2026q3_ordinary_opex
2026Q3 / downside159.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
downside_2026q3_operating_expense
2026Q3 / downside167.56
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(downside_2026q3_ordinary_opex, downside_2026q3_finance_interest).
Claims insurance and departmental expense
downside_2026q3_total_cost
2026Q3 / downside398.73
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(downside_2026q3_claims, downside_2026q3_other_insurance, downside_2026q3_operating_expense).
GAAP pretax result
downside_2026q3_pretax
2026Q3 / downside-87.73
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(downside_2026q3_revenue, downside_2026q3_total_cost).
Pretax plus noncash and financing addbacks
downside_2026q3_ebitda_add
2026Q3 / downside-52.37
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(downside_2026q3_pretax, downside_2026q3_sbc, downside_2026q3_da, downside_2026q3_finance_interest).
Excluded investment and other interest
downside_2026q3_ebitda_income_remove
2026Q3 / downside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(downside_2026q3_investment_income, downside_2026q3_other_interest).
Adjusted EBITDA proxy
downside_2026q3_adj_ebitda
2026Q3 / downside-63.37
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(downside_2026q3_ebitda_add, downside_2026q3_ebitda_income_remove).
Income tax cash/expense allowance
downside_2026q3_cash_tax
2026Q3 / downside1.50
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
downside_2026q3_net_income
2026Q3 / downside-89.23
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(downside_2026q3_pretax, downside_2026q3_cash_tax).
Unearned premium cash inflow
downside_2026q3_unearned_inflow
2026Q3 / downside62.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
downside_2026q3_claims_reserve_inflow
2026Q3 / downside8.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
downside_2026q3_insurance_inflows
2026Q3 / downside70.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(downside_2026q3_unearned_inflow, downside_2026q3_claims_reserve_inflow).
Premium receivable cash use
downside_2026q3_premium_receivables
2026Q3 / downside60.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
downside_2026q3_reinsurance_other
2026Q3 / downside8.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
downside_2026q3_insurance_uses
2026Q3 / downside68.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(downside_2026q3_premium_receivables, downside_2026q3_reinsurance_other).
Insurance working-capital inflow
downside_2026q3_insurance_wc
2026Q3 / downside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(downside_2026q3_insurance_inflows, downside_2026q3_insurance_uses).
Noncash premium bad-debt allowance
downside_2026q3_bad_debt
2026Q3 / downside6.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
downside_2026q3_cfo
2026Q3 / downside-53.93
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(downside_2026q3_net_income, downside_2026q3_sbc, downside_2026q3_da, downside_2026q3_bad_debt, downside_2026q3_insurance_wc).
Cash capex
downside_2026q3_capex
2026Q3 / downside5.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
downside_2026q3_fcf
2026Q3 / downside-58.93
USD_millions
derived: No debt proceeds included. Formula: subtract(downside_2026q3_cfo, downside_2026q3_capex).
New growth advances
downside_2026q3_growth_advances
2026Q3 / downside40.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(downside_2026q3_gc_advance, downside_2026q3_hannover_advance).
Growth principal repayments
downside_2026q3_growth_principal
2026Q3 / downside25.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(downside_2026q3_gc_principal, downside_2026q3_hannover_principal).
Net growth borrowing
downside_2026q3_net_growth_financing
2026Q3 / downside15.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(downside_2026q3_growth_advances, downside_2026q3_growth_principal).
Cash after net growth borrowing
downside_2026q3_cash_after_financing
2026Q3 / downside-43.93
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(downside_2026q3_fcf, downside_2026q3_net_growth_financing).
Gross earned premium
downside_2026q4_gross_earned
2026Q4 / downside367.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
downside_2026q4_retention
2026Q4 / downside76.4%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
downside_2026q4_net_premium
2026Q4 / downside280.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(downside_2026q4_gross_earned, downside_2026q4_retention).
Ceded earned premium
downside_2026q4_ceded_premium
2026Q4 / downside86.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(downside_2026q4_gross_earned, downside_2026q4_net_premium).
Ceding commission / ceded premium
downside_2026q4_commission_rate
2026Q4 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
downside_2026q4_ceding_commission
2026Q4 / downside21.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(downside_2026q4_ceded_premium, downside_2026q4_commission_rate).
Investment income
downside_2026q4_investment_income
2026Q4 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
downside_2026q4_other_revenue
2026Q4 / downside14.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
downside_2026q4_revenue
2026Q4 / downside326.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(downside_2026q4_net_premium, downside_2026q4_ceding_commission, downside_2026q4_investment_income, downside_2026q4_other_revenue).
Attritional loss ratio
downside_2026q4_attritional_loss
2026Q4 / downside60.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
downside_2026q4_cat_loss
2026Q4 / downside6.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
downside_2026q4_lae_ratio
2026Q4 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
downside_2026q4_prior_development
2026Q4 / downside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
downside_2026q4_gross_loss_ratio
2026Q4 / downside71.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(downside_2026q4_attritional_loss, downside_2026q4_cat_loss, downside_2026q4_lae_ratio, downside_2026q4_prior_development).
Net reinsurance loss-ratio difference
downside_2026q4_net_reinsurance_basis
2026Q4 / downside3.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
downside_2026q4_net_loss_ratio
2026Q4 / downside74.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(downside_2026q4_gross_loss_ratio, downside_2026q4_net_reinsurance_basis).
Net losses and adjustment expense
downside_2026q4_claims
2026Q4 / downside207.45
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(downside_2026q4_net_premium, downside_2026q4_net_loss_ratio).
Other insurance expense / gross earned premium
downside_2026q4_insurance_cost_ratio
2026Q4 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
downside_2026q4_other_insurance
2026Q4 / downside29.36
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(downside_2026q4_gross_earned, downside_2026q4_insurance_cost_ratio).
D&A allocated to gross profit
downside_2026q4_gp_da
2026Q4 / downside0.55
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
downside_2026q4_gross_cost
2026Q4 / downside237.36
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(downside_2026q4_claims, downside_2026q4_other_insurance, downside_2026q4_gp_da).
GAAP gross profit proxy
downside_2026q4_gross_profit
2026Q4 / downside88.64
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(downside_2026q4_revenue, downside_2026q4_gross_cost).
General Catalyst new advances
downside_2026q4_gc_advance
2026Q4 / downside40.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
downside_2026q4_gc_principal
2026Q4 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
downside_2026q4_gc_available
2026Q4 / downside261.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(downside_2026q3_gc_ending, downside_2026q4_gc_advance).
General Catalyst ending borrowing
downside_2026q4_gc_ending
2026Q4 / downside231.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(downside_2026q4_gc_available, downside_2026q4_gc_principal).
Hannover new advances
downside_2026q4_hannover_advance
2026Q4 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
downside_2026q4_hannover_principal
2026Q4 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
downside_2026q4_hannover_available
2026Q4 / downside0.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(downside_2026q3_hannover_ending, downside_2026q4_hannover_advance).
Hannover ending borrowing
downside_2026q4_hannover_ending
2026Q4 / downside0.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(downside_2026q4_hannover_available, downside_2026q4_hannover_principal).
Opening plus closing gc balance
downside_2026q4_gc_balance_sum
2026Q4 / downside452.80
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2026q3_gc_ending, downside_2026q4_gc_ending).
Average balance factor
downside_2026q4_gc_half
2026Q4 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
downside_2026q4_gc_average
2026Q4 / downside226.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2026q4_gc_balance_sum, downside_2026q4_gc_half).
gc annual financing rate
downside_2026q4_gc_annual_rate
2026Q4 / downside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2026q4_gc_quarter
2026Q4 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
downside_2026q4_gc_interest
2026Q4 / downside9.06
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2026q4_gc_average, downside_2026q4_gc_annual_rate, downside_2026q4_gc_quarter).
Opening plus closing hannover balance
downside_2026q4_hannover_balance_sum
2026Q4 / downside0.00
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2026q3_hannover_ending, downside_2026q4_hannover_ending).
Average balance factor
downside_2026q4_hannover_half
2026Q4 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
downside_2026q4_hannover_average
2026Q4 / downside0.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2026q4_hannover_balance_sum, downside_2026q4_hannover_half).
hannover annual financing rate
downside_2026q4_hannover_annual_rate
2026Q4 / downside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2026q4_hannover_quarter
2026Q4 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
downside_2026q4_hannover_interest
2026Q4 / downside0.00
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2026q4_hannover_average, downside_2026q4_hannover_annual_rate, downside_2026q4_hannover_quarter).
Growth-financing interest
downside_2026q4_finance_interest
2026Q4 / downside9.06
USD_millions
derived: Old and new financing coexist. Formula: sum(downside_2026q4_gc_interest, downside_2026q4_hannover_interest).
Total SBC
downside_2026q4_sbc
2026Q4 / downside25.30
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
downside_2026q4_da
2026Q4 / downside3.00
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
downside_2026q4_other_interest
2026Q4 / downside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
downside_2026q4_ordinary_opex
2026Q4 / downside165.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
downside_2026q4_operating_expense
2026Q4 / downside174.06
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(downside_2026q4_ordinary_opex, downside_2026q4_finance_interest).
Claims insurance and departmental expense
downside_2026q4_total_cost
2026Q4 / downside410.86
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(downside_2026q4_claims, downside_2026q4_other_insurance, downside_2026q4_operating_expense).
GAAP pretax result
downside_2026q4_pretax
2026Q4 / downside-84.86
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(downside_2026q4_revenue, downside_2026q4_total_cost).
Pretax plus noncash and financing addbacks
downside_2026q4_ebitda_add
2026Q4 / downside-47.51
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(downside_2026q4_pretax, downside_2026q4_sbc, downside_2026q4_da, downside_2026q4_finance_interest).
Excluded investment and other interest
downside_2026q4_ebitda_income_remove
2026Q4 / downside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(downside_2026q4_investment_income, downside_2026q4_other_interest).
Adjusted EBITDA proxy
downside_2026q4_adj_ebitda
2026Q4 / downside-58.51
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(downside_2026q4_ebitda_add, downside_2026q4_ebitda_income_remove).
Income tax cash/expense allowance
downside_2026q4_cash_tax
2026Q4 / downside1.70
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
downside_2026q4_net_income
2026Q4 / downside-86.56
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(downside_2026q4_pretax, downside_2026q4_cash_tax).
Unearned premium cash inflow
downside_2026q4_unearned_inflow
2026Q4 / downside69.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
downside_2026q4_claims_reserve_inflow
2026Q4 / downside9.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
downside_2026q4_insurance_inflows
2026Q4 / downside78.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(downside_2026q4_unearned_inflow, downside_2026q4_claims_reserve_inflow).
Premium receivable cash use
downside_2026q4_premium_receivables
2026Q4 / downside67.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
downside_2026q4_reinsurance_other
2026Q4 / downside9.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
downside_2026q4_insurance_uses
2026Q4 / downside76.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(downside_2026q4_premium_receivables, downside_2026q4_reinsurance_other).
Insurance working-capital inflow
downside_2026q4_insurance_wc
2026Q4 / downside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(downside_2026q4_insurance_inflows, downside_2026q4_insurance_uses).
Noncash premium bad-debt allowance
downside_2026q4_bad_debt
2026Q4 / downside7.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
downside_2026q4_cfo
2026Q4 / downside-49.26
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(downside_2026q4_net_income, downside_2026q4_sbc, downside_2026q4_da, downside_2026q4_bad_debt, downside_2026q4_insurance_wc).
Cash capex
downside_2026q4_capex
2026Q4 / downside5.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
downside_2026q4_fcf
2026Q4 / downside-54.76
USD_millions
derived: No debt proceeds included. Formula: subtract(downside_2026q4_cfo, downside_2026q4_capex).
New growth advances
downside_2026q4_growth_advances
2026Q4 / downside40.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(downside_2026q4_gc_advance, downside_2026q4_hannover_advance).
Growth principal repayments
downside_2026q4_growth_principal
2026Q4 / downside30.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(downside_2026q4_gc_principal, downside_2026q4_hannover_principal).
Net growth borrowing
downside_2026q4_net_growth_financing
2026Q4 / downside10.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(downside_2026q4_growth_advances, downside_2026q4_growth_principal).
Cash after net growth borrowing
downside_2026q4_cash_after_financing
2026Q4 / downside-44.76
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(downside_2026q4_fcf, downside_2026q4_net_growth_financing).
Gross earned premium
downside_2027q1_gross_earned
2027Q1 / downside378.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
downside_2027q1_retention
2027Q1 / downside76.4%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
downside_2027q1_net_premium
2027Q1 / downside288.67
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(downside_2027q1_gross_earned, downside_2027q1_retention).
Ceded earned premium
downside_2027q1_ceded_premium
2027Q1 / downside89.33
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(downside_2027q1_gross_earned, downside_2027q1_net_premium).
Ceding commission / ceded premium
downside_2027q1_commission_rate
2027Q1 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
downside_2027q1_ceding_commission
2027Q1 / downside22.33
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(downside_2027q1_ceded_premium, downside_2027q1_commission_rate).
Investment income
downside_2027q1_investment_income
2027Q1 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
downside_2027q1_other_revenue
2027Q1 / downside15.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
downside_2027q1_revenue
2027Q1 / downside336.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(downside_2027q1_net_premium, downside_2027q1_ceding_commission, downside_2027q1_investment_income, downside_2027q1_other_revenue).
Attritional loss ratio
downside_2027q1_attritional_loss
2027Q1 / downside60.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
downside_2027q1_cat_loss
2027Q1 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
downside_2027q1_lae_ratio
2027Q1 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
downside_2027q1_prior_development
2027Q1 / downside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
downside_2027q1_gross_loss_ratio
2027Q1 / downside70.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(downside_2027q1_attritional_loss, downside_2027q1_cat_loss, downside_2027q1_lae_ratio, downside_2027q1_prior_development).
Net reinsurance loss-ratio difference
downside_2027q1_net_reinsurance_basis
2027Q1 / downside3.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
downside_2027q1_net_loss_ratio
2027Q1 / downside73.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(downside_2027q1_gross_loss_ratio, downside_2027q1_net_reinsurance_basis).
Net losses and adjustment expense
downside_2027q1_claims
2027Q1 / downside210.73
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(downside_2027q1_net_premium, downside_2027q1_net_loss_ratio).
Other insurance expense / gross earned premium
downside_2027q1_insurance_cost_ratio
2027Q1 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
downside_2027q1_other_insurance
2027Q1 / downside30.24
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(downside_2027q1_gross_earned, downside_2027q1_insurance_cost_ratio).
D&A allocated to gross profit
downside_2027q1_gp_da
2027Q1 / downside0.60
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
downside_2027q1_gross_cost
2027Q1 / downside241.57
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(downside_2027q1_claims, downside_2027q1_other_insurance, downside_2027q1_gp_da).
GAAP gross profit proxy
downside_2027q1_gross_profit
2027Q1 / downside94.43
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(downside_2027q1_revenue, downside_2027q1_gross_cost).
General Catalyst new advances
downside_2027q1_gc_advance
2027Q1 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
downside_2027q1_gc_principal
2027Q1 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
downside_2027q1_gc_available
2027Q1 / downside231.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(downside_2026q4_gc_ending, downside_2027q1_gc_advance).
General Catalyst ending borrowing
downside_2027q1_gc_ending
2027Q1 / downside201.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(downside_2027q1_gc_available, downside_2027q1_gc_principal).
Hannover new advances
downside_2027q1_hannover_advance
2027Q1 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
downside_2027q1_hannover_principal
2027Q1 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
downside_2027q1_hannover_available
2027Q1 / downside30.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(downside_2026q4_hannover_ending, downside_2027q1_hannover_advance).
Hannover ending borrowing
downside_2027q1_hannover_ending
2027Q1 / downside30.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(downside_2027q1_hannover_available, downside_2027q1_hannover_principal).
Opening plus closing gc balance
downside_2027q1_gc_balance_sum
2027Q1 / downside432.80
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2026q4_gc_ending, downside_2027q1_gc_ending).
Average balance factor
downside_2027q1_gc_half
2027Q1 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
downside_2027q1_gc_average
2027Q1 / downside216.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q1_gc_balance_sum, downside_2027q1_gc_half).
gc annual financing rate
downside_2027q1_gc_annual_rate
2027Q1 / downside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q1_gc_quarter
2027Q1 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
downside_2027q1_gc_interest
2027Q1 / downside8.66
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q1_gc_average, downside_2027q1_gc_annual_rate, downside_2027q1_gc_quarter).
Opening plus closing hannover balance
downside_2027q1_hannover_balance_sum
2027Q1 / downside30.00
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2026q4_hannover_ending, downside_2027q1_hannover_ending).
Average balance factor
downside_2027q1_hannover_half
2027Q1 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
downside_2027q1_hannover_average
2027Q1 / downside15.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q1_hannover_balance_sum, downside_2027q1_hannover_half).
hannover annual financing rate
downside_2027q1_hannover_annual_rate
2027Q1 / downside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q1_hannover_quarter
2027Q1 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
downside_2027q1_hannover_interest
2027Q1 / downside0.37
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q1_hannover_average, downside_2027q1_hannover_annual_rate, downside_2027q1_hannover_quarter).
Growth-financing interest
downside_2027q1_finance_interest
2027Q1 / downside9.02
USD_millions
derived: Old and new financing coexist. Formula: sum(downside_2027q1_gc_interest, downside_2027q1_hannover_interest).
Total SBC
downside_2027q1_sbc
2027Q1 / downside26.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
downside_2027q1_da
2027Q1 / downside3.20
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
downside_2027q1_other_interest
2027Q1 / downside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
downside_2027q1_ordinary_opex
2027Q1 / downside169.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
downside_2027q1_operating_expense
2027Q1 / downside178.02
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(downside_2027q1_ordinary_opex, downside_2027q1_finance_interest).
Claims insurance and departmental expense
downside_2027q1_total_cost
2027Q1 / downside418.99
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(downside_2027q1_claims, downside_2027q1_other_insurance, downside_2027q1_operating_expense).
GAAP pretax result
downside_2027q1_pretax
2027Q1 / downside-82.99
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(downside_2027q1_revenue, downside_2027q1_total_cost).
Pretax plus noncash and financing addbacks
downside_2027q1_ebitda_add
2027Q1 / downside-44.77
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(downside_2027q1_pretax, downside_2027q1_sbc, downside_2027q1_da, downside_2027q1_finance_interest).
Excluded investment and other interest
downside_2027q1_ebitda_income_remove
2027Q1 / downside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(downside_2027q1_investment_income, downside_2027q1_other_interest).
Adjusted EBITDA proxy
downside_2027q1_adj_ebitda
2027Q1 / downside-55.77
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(downside_2027q1_ebitda_add, downside_2027q1_ebitda_income_remove).
Income tax cash/expense allowance
downside_2027q1_cash_tax
2027Q1 / downside1.90
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
downside_2027q1_net_income
2027Q1 / downside-84.89
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(downside_2027q1_pretax, downside_2027q1_cash_tax).
Unearned premium cash inflow
downside_2027q1_unearned_inflow
2027Q1 / downside76.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
downside_2027q1_claims_reserve_inflow
2027Q1 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
downside_2027q1_insurance_inflows
2027Q1 / downside86.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(downside_2027q1_unearned_inflow, downside_2027q1_claims_reserve_inflow).
Premium receivable cash use
downside_2027q1_premium_receivables
2027Q1 / downside74.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
downside_2027q1_reinsurance_other
2027Q1 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
downside_2027q1_insurance_uses
2027Q1 / downside84.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(downside_2027q1_premium_receivables, downside_2027q1_reinsurance_other).
Insurance working-capital inflow
downside_2027q1_insurance_wc
2027Q1 / downside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(downside_2027q1_insurance_inflows, downside_2027q1_insurance_uses).
Noncash premium bad-debt allowance
downside_2027q1_bad_debt
2027Q1 / downside7.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
downside_2027q1_cfo
2027Q1 / downside-46.19
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(downside_2027q1_net_income, downside_2027q1_sbc, downside_2027q1_da, downside_2027q1_bad_debt, downside_2027q1_insurance_wc).
Cash capex
downside_2027q1_capex
2027Q1 / downside6.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
downside_2027q1_fcf
2027Q1 / downside-52.19
USD_millions
derived: No debt proceeds included. Formula: subtract(downside_2027q1_cfo, downside_2027q1_capex).
New growth advances
downside_2027q1_growth_advances
2027Q1 / downside30.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(downside_2027q1_gc_advance, downside_2027q1_hannover_advance).
Growth principal repayments
downside_2027q1_growth_principal
2027Q1 / downside30.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(downside_2027q1_gc_principal, downside_2027q1_hannover_principal).
Net growth borrowing
downside_2027q1_net_growth_financing
2027Q1 / downside0.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(downside_2027q1_growth_advances, downside_2027q1_growth_principal).
Cash after net growth borrowing
downside_2027q1_cash_after_financing
2027Q1 / downside-52.19
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(downside_2027q1_fcf, downside_2027q1_net_growth_financing).
Gross earned premium
downside_2027q2_gross_earned
2027Q2 / downside400.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
downside_2027q2_retention
2027Q2 / downside75.7%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
downside_2027q2_net_premium
2027Q2 / downside302.67
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(downside_2027q2_gross_earned, downside_2027q2_retention).
Ceded earned premium
downside_2027q2_ceded_premium
2027Q2 / downside97.33
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(downside_2027q2_gross_earned, downside_2027q2_net_premium).
Ceding commission / ceded premium
downside_2027q2_commission_rate
2027Q2 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
downside_2027q2_ceding_commission
2027Q2 / downside24.33
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(downside_2027q2_ceded_premium, downside_2027q2_commission_rate).
Investment income
downside_2027q2_investment_income
2027Q2 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
downside_2027q2_other_revenue
2027Q2 / downside16.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
downside_2027q2_revenue
2027Q2 / downside353.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(downside_2027q2_net_premium, downside_2027q2_ceding_commission, downside_2027q2_investment_income, downside_2027q2_other_revenue).
Attritional loss ratio
downside_2027q2_attritional_loss
2027Q2 / downside60.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
downside_2027q2_cat_loss
2027Q2 / downside6.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
downside_2027q2_lae_ratio
2027Q2 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
downside_2027q2_prior_development
2027Q2 / downside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
downside_2027q2_gross_loss_ratio
2027Q2 / downside71.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(downside_2027q2_attritional_loss, downside_2027q2_cat_loss, downside_2027q2_lae_ratio, downside_2027q2_prior_development).
Net reinsurance loss-ratio difference
downside_2027q2_net_reinsurance_basis
2027Q2 / downside3.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
downside_2027q2_net_loss_ratio
2027Q2 / downside74.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(downside_2027q2_gross_loss_ratio, downside_2027q2_net_reinsurance_basis).
Net losses and adjustment expense
downside_2027q2_claims
2027Q2 / downside223.97
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(downside_2027q2_net_premium, downside_2027q2_net_loss_ratio).
Other insurance expense / gross earned premium
downside_2027q2_insurance_cost_ratio
2027Q2 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
downside_2027q2_other_insurance
2027Q2 / downside32.00
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(downside_2027q2_gross_earned, downside_2027q2_insurance_cost_ratio).
D&A allocated to gross profit
downside_2027q2_gp_da
2027Q2 / downside0.65
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
downside_2027q2_gross_cost
2027Q2 / downside256.62
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(downside_2027q2_claims, downside_2027q2_other_insurance, downside_2027q2_gp_da).
GAAP gross profit proxy
downside_2027q2_gross_profit
2027Q2 / downside96.38
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(downside_2027q2_revenue, downside_2027q2_gross_cost).
General Catalyst new advances
downside_2027q2_gc_advance
2027Q2 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
downside_2027q2_gc_principal
2027Q2 / downside35.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
downside_2027q2_gc_available
2027Q2 / downside201.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(downside_2027q1_gc_ending, downside_2027q2_gc_advance).
General Catalyst ending borrowing
downside_2027q2_gc_ending
2027Q2 / downside166.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(downside_2027q2_gc_available, downside_2027q2_gc_principal).
Hannover new advances
downside_2027q2_hannover_advance
2027Q2 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
downside_2027q2_hannover_principal
2027Q2 / downside5.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
downside_2027q2_hannover_available
2027Q2 / downside60.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(downside_2027q1_hannover_ending, downside_2027q2_hannover_advance).
Hannover ending borrowing
downside_2027q2_hannover_ending
2027Q2 / downside55.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(downside_2027q2_hannover_available, downside_2027q2_hannover_principal).
Opening plus closing gc balance
downside_2027q2_gc_balance_sum
2027Q2 / downside367.80
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2027q1_gc_ending, downside_2027q2_gc_ending).
Average balance factor
downside_2027q2_gc_half
2027Q2 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
downside_2027q2_gc_average
2027Q2 / downside183.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q2_gc_balance_sum, downside_2027q2_gc_half).
gc annual financing rate
downside_2027q2_gc_annual_rate
2027Q2 / downside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q2_gc_quarter
2027Q2 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
downside_2027q2_gc_interest
2027Q2 / downside7.36
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q2_gc_average, downside_2027q2_gc_annual_rate, downside_2027q2_gc_quarter).
Opening plus closing hannover balance
downside_2027q2_hannover_balance_sum
2027Q2 / downside85.00
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2027q1_hannover_ending, downside_2027q2_hannover_ending).
Average balance factor
downside_2027q2_hannover_half
2027Q2 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
downside_2027q2_hannover_average
2027Q2 / downside42.50
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q2_hannover_balance_sum, downside_2027q2_hannover_half).
hannover annual financing rate
downside_2027q2_hannover_annual_rate
2027Q2 / downside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q2_hannover_quarter
2027Q2 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
downside_2027q2_hannover_interest
2027Q2 / downside1.04
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q2_hannover_average, downside_2027q2_hannover_annual_rate, downside_2027q2_hannover_quarter).
Growth-financing interest
downside_2027q2_finance_interest
2027Q2 / downside8.40
USD_millions
derived: Old and new financing coexist. Formula: sum(downside_2027q2_gc_interest, downside_2027q2_hannover_interest).
Total SBC
downside_2027q2_sbc
2027Q2 / downside27.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
downside_2027q2_da
2027Q2 / downside3.40
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
downside_2027q2_other_interest
2027Q2 / downside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
downside_2027q2_ordinary_opex
2027Q2 / downside177.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
downside_2027q2_operating_expense
2027Q2 / downside185.40
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(downside_2027q2_ordinary_opex, downside_2027q2_finance_interest).
Claims insurance and departmental expense
downside_2027q2_total_cost
2027Q2 / downside441.37
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(downside_2027q2_claims, downside_2027q2_other_insurance, downside_2027q2_operating_expense).
GAAP pretax result
downside_2027q2_pretax
2027Q2 / downside-88.37
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(downside_2027q2_revenue, downside_2027q2_total_cost).
Pretax plus noncash and financing addbacks
downside_2027q2_ebitda_add
2027Q2 / downside-49.57
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(downside_2027q2_pretax, downside_2027q2_sbc, downside_2027q2_da, downside_2027q2_finance_interest).
Excluded investment and other interest
downside_2027q2_ebitda_income_remove
2027Q2 / downside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(downside_2027q2_investment_income, downside_2027q2_other_interest).
Adjusted EBITDA proxy
downside_2027q2_adj_ebitda
2027Q2 / downside-60.57
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(downside_2027q2_ebitda_add, downside_2027q2_ebitda_income_remove).
Income tax cash/expense allowance
downside_2027q2_cash_tax
2027Q2 / downside2.10
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
downside_2027q2_net_income
2027Q2 / downside-90.47
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(downside_2027q2_pretax, downside_2027q2_cash_tax).
Unearned premium cash inflow
downside_2027q2_unearned_inflow
2027Q2 / downside83.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
downside_2027q2_claims_reserve_inflow
2027Q2 / downside11.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
downside_2027q2_insurance_inflows
2027Q2 / downside94.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(downside_2027q2_unearned_inflow, downside_2027q2_claims_reserve_inflow).
Premium receivable cash use
downside_2027q2_premium_receivables
2027Q2 / downside81.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
downside_2027q2_reinsurance_other
2027Q2 / downside11.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
downside_2027q2_insurance_uses
2027Q2 / downside92.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(downside_2027q2_premium_receivables, downside_2027q2_reinsurance_other).
Insurance working-capital inflow
downside_2027q2_insurance_wc
2027Q2 / downside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(downside_2027q2_insurance_inflows, downside_2027q2_insurance_uses).
Noncash premium bad-debt allowance
downside_2027q2_bad_debt
2027Q2 / downside8.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
downside_2027q2_cfo
2027Q2 / downside-50.07
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(downside_2027q2_net_income, downside_2027q2_sbc, downside_2027q2_da, downside_2027q2_bad_debt, downside_2027q2_insurance_wc).
Cash capex
downside_2027q2_capex
2027Q2 / downside6.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
downside_2027q2_fcf
2027Q2 / downside-56.57
USD_millions
derived: No debt proceeds included. Formula: subtract(downside_2027q2_cfo, downside_2027q2_capex).
New growth advances
downside_2027q2_growth_advances
2027Q2 / downside30.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(downside_2027q2_gc_advance, downside_2027q2_hannover_advance).
Growth principal repayments
downside_2027q2_growth_principal
2027Q2 / downside40.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(downside_2027q2_gc_principal, downside_2027q2_hannover_principal).
Net growth borrowing
downside_2027q2_net_growth_financing
2027Q2 / downside-10.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(downside_2027q2_growth_advances, downside_2027q2_growth_principal).
Cash after net growth borrowing
downside_2027q2_cash_after_financing
2027Q2 / downside-66.57
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(downside_2027q2_fcf, downside_2027q2_net_growth_financing).
Gross earned premium
downside_2027q3_gross_earned
2027Q3 / downside420.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
downside_2027q3_retention
2027Q3 / downside75.6%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
downside_2027q3_net_premium
2027Q3 / downside317.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(downside_2027q3_gross_earned, downside_2027q3_retention).
Ceded earned premium
downside_2027q3_ceded_premium
2027Q3 / downside102.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(downside_2027q3_gross_earned, downside_2027q3_net_premium).
Ceding commission / ceded premium
downside_2027q3_commission_rate
2027Q3 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
downside_2027q3_ceding_commission
2027Q3 / downside25.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(downside_2027q3_ceded_premium, downside_2027q3_commission_rate).
Investment income
downside_2027q3_investment_income
2027Q3 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
downside_2027q3_other_revenue
2027Q3 / downside17.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
downside_2027q3_revenue
2027Q3 / downside370.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(downside_2027q3_net_premium, downside_2027q3_ceding_commission, downside_2027q3_investment_income, downside_2027q3_other_revenue).
Attritional loss ratio
downside_2027q3_attritional_loss
2027Q3 / downside60.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
downside_2027q3_cat_loss
2027Q3 / downside9.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
downside_2027q3_lae_ratio
2027Q3 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
downside_2027q3_prior_development
2027Q3 / downside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
downside_2027q3_gross_loss_ratio
2027Q3 / downside74.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(downside_2027q3_attritional_loss, downside_2027q3_cat_loss, downside_2027q3_lae_ratio, downside_2027q3_prior_development).
Net reinsurance loss-ratio difference
downside_2027q3_net_reinsurance_basis
2027Q3 / downside3.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
downside_2027q3_net_loss_ratio
2027Q3 / downside77.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(downside_2027q3_gross_loss_ratio, downside_2027q3_net_reinsurance_basis).
Net losses and adjustment expense
downside_2027q3_claims
2027Q3 / downside244.35
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(downside_2027q3_net_premium, downside_2027q3_net_loss_ratio).
Other insurance expense / gross earned premium
downside_2027q3_insurance_cost_ratio
2027Q3 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
downside_2027q3_other_insurance
2027Q3 / downside33.60
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(downside_2027q3_gross_earned, downside_2027q3_insurance_cost_ratio).
D&A allocated to gross profit
downside_2027q3_gp_da
2027Q3 / downside0.70
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
downside_2027q3_gross_cost
2027Q3 / downside278.65
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(downside_2027q3_claims, downside_2027q3_other_insurance, downside_2027q3_gp_da).
GAAP gross profit proxy
downside_2027q3_gross_profit
2027Q3 / downside91.35
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(downside_2027q3_revenue, downside_2027q3_gross_cost).
General Catalyst new advances
downside_2027q3_gc_advance
2027Q3 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
downside_2027q3_gc_principal
2027Q3 / downside35.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
downside_2027q3_gc_available
2027Q3 / downside166.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(downside_2027q2_gc_ending, downside_2027q3_gc_advance).
General Catalyst ending borrowing
downside_2027q3_gc_ending
2027Q3 / downside131.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(downside_2027q3_gc_available, downside_2027q3_gc_principal).
Hannover new advances
downside_2027q3_hannover_advance
2027Q3 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
downside_2027q3_hannover_principal
2027Q3 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
downside_2027q3_hannover_available
2027Q3 / downside85.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(downside_2027q2_hannover_ending, downside_2027q3_hannover_advance).
Hannover ending borrowing
downside_2027q3_hannover_ending
2027Q3 / downside75.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(downside_2027q3_hannover_available, downside_2027q3_hannover_principal).
Opening plus closing gc balance
downside_2027q3_gc_balance_sum
2027Q3 / downside297.80
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2027q2_gc_ending, downside_2027q3_gc_ending).
Average balance factor
downside_2027q3_gc_half
2027Q3 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
downside_2027q3_gc_average
2027Q3 / downside148.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q3_gc_balance_sum, downside_2027q3_gc_half).
gc annual financing rate
downside_2027q3_gc_annual_rate
2027Q3 / downside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q3_gc_quarter
2027Q3 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
downside_2027q3_gc_interest
2027Q3 / downside5.96
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q3_gc_average, downside_2027q3_gc_annual_rate, downside_2027q3_gc_quarter).
Opening plus closing hannover balance
downside_2027q3_hannover_balance_sum
2027Q3 / downside130.00
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2027q2_hannover_ending, downside_2027q3_hannover_ending).
Average balance factor
downside_2027q3_hannover_half
2027Q3 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
downside_2027q3_hannover_average
2027Q3 / downside65.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q3_hannover_balance_sum, downside_2027q3_hannover_half).
hannover annual financing rate
downside_2027q3_hannover_annual_rate
2027Q3 / downside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q3_hannover_quarter
2027Q3 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
downside_2027q3_hannover_interest
2027Q3 / downside1.59
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q3_hannover_average, downside_2027q3_hannover_annual_rate, downside_2027q3_hannover_quarter).
Growth-financing interest
downside_2027q3_finance_interest
2027Q3 / downside7.55
USD_millions
derived: Old and new financing coexist. Formula: sum(downside_2027q3_gc_interest, downside_2027q3_hannover_interest).
Total SBC
downside_2027q3_sbc
2027Q3 / downside28.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
downside_2027q3_da
2027Q3 / downside3.60
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
downside_2027q3_other_interest
2027Q3 / downside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
downside_2027q3_ordinary_opex
2027Q3 / downside188.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
downside_2027q3_operating_expense
2027Q3 / downside195.55
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(downside_2027q3_ordinary_opex, downside_2027q3_finance_interest).
Claims insurance and departmental expense
downside_2027q3_total_cost
2027Q3 / downside473.50
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(downside_2027q3_claims, downside_2027q3_other_insurance, downside_2027q3_operating_expense).
GAAP pretax result
downside_2027q3_pretax
2027Q3 / downside-103.50
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(downside_2027q3_revenue, downside_2027q3_total_cost).
Pretax plus noncash and financing addbacks
downside_2027q3_ebitda_add
2027Q3 / downside-64.35
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(downside_2027q3_pretax, downside_2027q3_sbc, downside_2027q3_da, downside_2027q3_finance_interest).
Excluded investment and other interest
downside_2027q3_ebitda_income_remove
2027Q3 / downside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(downside_2027q3_investment_income, downside_2027q3_other_interest).
Adjusted EBITDA proxy
downside_2027q3_adj_ebitda
2027Q3 / downside-75.35
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(downside_2027q3_ebitda_add, downside_2027q3_ebitda_income_remove).
Income tax cash/expense allowance
downside_2027q3_cash_tax
2027Q3 / downside2.30
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
downside_2027q3_net_income
2027Q3 / downside-105.80
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(downside_2027q3_pretax, downside_2027q3_cash_tax).
Unearned premium cash inflow
downside_2027q3_unearned_inflow
2027Q3 / downside90.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
downside_2027q3_claims_reserve_inflow
2027Q3 / downside12.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
downside_2027q3_insurance_inflows
2027Q3 / downside102.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(downside_2027q3_unearned_inflow, downside_2027q3_claims_reserve_inflow).
Premium receivable cash use
downside_2027q3_premium_receivables
2027Q3 / downside88.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
downside_2027q3_reinsurance_other
2027Q3 / downside12.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
downside_2027q3_insurance_uses
2027Q3 / downside100.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(downside_2027q3_premium_receivables, downside_2027q3_reinsurance_other).
Insurance working-capital inflow
downside_2027q3_insurance_wc
2027Q3 / downside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(downside_2027q3_insurance_inflows, downside_2027q3_insurance_uses).
Noncash premium bad-debt allowance
downside_2027q3_bad_debt
2027Q3 / downside8.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
downside_2027q3_cfo
2027Q3 / downside-63.70
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(downside_2027q3_net_income, downside_2027q3_sbc, downside_2027q3_da, downside_2027q3_bad_debt, downside_2027q3_insurance_wc).
Cash capex
downside_2027q3_capex
2027Q3 / downside7.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
downside_2027q3_fcf
2027Q3 / downside-70.70
USD_millions
derived: No debt proceeds included. Formula: subtract(downside_2027q3_cfo, downside_2027q3_capex).
New growth advances
downside_2027q3_growth_advances
2027Q3 / downside30.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(downside_2027q3_gc_advance, downside_2027q3_hannover_advance).
Growth principal repayments
downside_2027q3_growth_principal
2027Q3 / downside45.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(downside_2027q3_gc_principal, downside_2027q3_hannover_principal).
Net growth borrowing
downside_2027q3_net_growth_financing
2027Q3 / downside-15.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(downside_2027q3_growth_advances, downside_2027q3_growth_principal).
Cash after net growth borrowing
downside_2027q3_cash_after_financing
2027Q3 / downside-85.70
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(downside_2027q3_fcf, downside_2027q3_net_growth_financing).
Gross earned premium
downside_2027q4_gross_earned
2027Q4 / downside440.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
downside_2027q4_retention
2027Q4 / downside75.5%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
downside_2027q4_net_premium
2027Q4 / downside332.00
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(downside_2027q4_gross_earned, downside_2027q4_retention).
Ceded earned premium
downside_2027q4_ceded_premium
2027Q4 / downside108.00
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(downside_2027q4_gross_earned, downside_2027q4_net_premium).
Ceding commission / ceded premium
downside_2027q4_commission_rate
2027Q4 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
downside_2027q4_ceding_commission
2027Q4 / downside27.00
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(downside_2027q4_ceded_premium, downside_2027q4_commission_rate).
Investment income
downside_2027q4_investment_income
2027Q4 / downside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
downside_2027q4_other_revenue
2027Q4 / downside18.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
downside_2027q4_revenue
2027Q4 / downside387.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(downside_2027q4_net_premium, downside_2027q4_ceding_commission, downside_2027q4_investment_income, downside_2027q4_other_revenue).
Attritional loss ratio
downside_2027q4_attritional_loss
2027Q4 / downside60.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
downside_2027q4_cat_loss
2027Q4 / downside6.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
downside_2027q4_lae_ratio
2027Q4 / downside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
downside_2027q4_prior_development
2027Q4 / downside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
downside_2027q4_gross_loss_ratio
2027Q4 / downside71.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(downside_2027q4_attritional_loss, downside_2027q4_cat_loss, downside_2027q4_lae_ratio, downside_2027q4_prior_development).
Net reinsurance loss-ratio difference
downside_2027q4_net_reinsurance_basis
2027Q4 / downside3.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
downside_2027q4_net_loss_ratio
2027Q4 / downside74.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(downside_2027q4_gross_loss_ratio, downside_2027q4_net_reinsurance_basis).
Net losses and adjustment expense
downside_2027q4_claims
2027Q4 / downside245.68
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(downside_2027q4_net_premium, downside_2027q4_net_loss_ratio).
Other insurance expense / gross earned premium
downside_2027q4_insurance_cost_ratio
2027Q4 / downside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
downside_2027q4_other_insurance
2027Q4 / downside35.20
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(downside_2027q4_gross_earned, downside_2027q4_insurance_cost_ratio).
D&A allocated to gross profit
downside_2027q4_gp_da
2027Q4 / downside0.75
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
downside_2027q4_gross_cost
2027Q4 / downside281.63
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(downside_2027q4_claims, downside_2027q4_other_insurance, downside_2027q4_gp_da).
GAAP gross profit proxy
downside_2027q4_gross_profit
2027Q4 / downside105.37
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(downside_2027q4_revenue, downside_2027q4_gross_cost).
General Catalyst new advances
downside_2027q4_gc_advance
2027Q4 / downside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
downside_2027q4_gc_principal
2027Q4 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
downside_2027q4_gc_available
2027Q4 / downside131.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(downside_2027q3_gc_ending, downside_2027q4_gc_advance).
General Catalyst ending borrowing
downside_2027q4_gc_ending
2027Q4 / downside101.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(downside_2027q4_gc_available, downside_2027q4_gc_principal).
Hannover new advances
downside_2027q4_hannover_advance
2027Q4 / downside30.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
downside_2027q4_hannover_principal
2027Q4 / downside15.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
downside_2027q4_hannover_available
2027Q4 / downside105.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(downside_2027q3_hannover_ending, downside_2027q4_hannover_advance).
Hannover ending borrowing
downside_2027q4_hannover_ending
2027Q4 / downside90.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(downside_2027q4_hannover_available, downside_2027q4_hannover_principal).
Opening plus closing gc balance
downside_2027q4_gc_balance_sum
2027Q4 / downside232.80
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2027q3_gc_ending, downside_2027q4_gc_ending).
Average balance factor
downside_2027q4_gc_half
2027Q4 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
downside_2027q4_gc_average
2027Q4 / downside116.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q4_gc_balance_sum, downside_2027q4_gc_half).
gc annual financing rate
downside_2027q4_gc_annual_rate
2027Q4 / downside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q4_gc_quarter
2027Q4 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
downside_2027q4_gc_interest
2027Q4 / downside4.66
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q4_gc_average, downside_2027q4_gc_annual_rate, downside_2027q4_gc_quarter).
Opening plus closing hannover balance
downside_2027q4_hannover_balance_sum
2027Q4 / downside165.00
USD_millions
derived: Quarter average approximation. Formula: sum(downside_2027q3_hannover_ending, downside_2027q4_hannover_ending).
Average balance factor
downside_2027q4_hannover_half
2027Q4 / downside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
downside_2027q4_hannover_average
2027Q4 / downside82.50
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(downside_2027q4_hannover_balance_sum, downside_2027q4_hannover_half).
hannover annual financing rate
downside_2027q4_hannover_annual_rate
2027Q4 / downside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
downside_2027q4_hannover_quarter
2027Q4 / downside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
downside_2027q4_hannover_interest
2027Q4 / downside2.02
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(downside_2027q4_hannover_average, downside_2027q4_hannover_annual_rate, downside_2027q4_hannover_quarter).
Growth-financing interest
downside_2027q4_finance_interest
2027Q4 / downside6.68
USD_millions
derived: Old and new financing coexist. Formula: sum(downside_2027q4_gc_interest, downside_2027q4_hannover_interest).
Total SBC
downside_2027q4_sbc
2027Q4 / downside29.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
downside_2027q4_da
2027Q4 / downside3.80
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
downside_2027q4_other_interest
2027Q4 / downside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
downside_2027q4_ordinary_opex
2027Q4 / downside199.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
downside_2027q4_operating_expense
2027Q4 / downside205.68
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(downside_2027q4_ordinary_opex, downside_2027q4_finance_interest).
Claims insurance and departmental expense
downside_2027q4_total_cost
2027Q4 / downside486.56
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(downside_2027q4_claims, downside_2027q4_other_insurance, downside_2027q4_operating_expense).
GAAP pretax result
downside_2027q4_pretax
2027Q4 / downside-99.56
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(downside_2027q4_revenue, downside_2027q4_total_cost).
Pretax plus noncash and financing addbacks
downside_2027q4_ebitda_add
2027Q4 / downside-60.08
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(downside_2027q4_pretax, downside_2027q4_sbc, downside_2027q4_da, downside_2027q4_finance_interest).
Excluded investment and other interest
downside_2027q4_ebitda_income_remove
2027Q4 / downside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(downside_2027q4_investment_income, downside_2027q4_other_interest).
Adjusted EBITDA proxy
downside_2027q4_adj_ebitda
2027Q4 / downside-71.08
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(downside_2027q4_ebitda_add, downside_2027q4_ebitda_income_remove).
Income tax cash/expense allowance
downside_2027q4_cash_tax
2027Q4 / downside2.50
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
downside_2027q4_net_income
2027Q4 / downside-102.06
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(downside_2027q4_pretax, downside_2027q4_cash_tax).
Unearned premium cash inflow
downside_2027q4_unearned_inflow
2027Q4 / downside97.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
downside_2027q4_claims_reserve_inflow
2027Q4 / downside13.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
downside_2027q4_insurance_inflows
2027Q4 / downside110.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(downside_2027q4_unearned_inflow, downside_2027q4_claims_reserve_inflow).
Premium receivable cash use
downside_2027q4_premium_receivables
2027Q4 / downside95.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
downside_2027q4_reinsurance_other
2027Q4 / downside13.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
downside_2027q4_insurance_uses
2027Q4 / downside108.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(downside_2027q4_premium_receivables, downside_2027q4_reinsurance_other).
Insurance working-capital inflow
downside_2027q4_insurance_wc
2027Q4 / downside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(downside_2027q4_insurance_inflows, downside_2027q4_insurance_uses).
Noncash premium bad-debt allowance
downside_2027q4_bad_debt
2027Q4 / downside9.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
downside_2027q4_cfo
2027Q4 / downside-58.26
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(downside_2027q4_net_income, downside_2027q4_sbc, downside_2027q4_da, downside_2027q4_bad_debt, downside_2027q4_insurance_wc).
Cash capex
downside_2027q4_capex
2027Q4 / downside7.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
downside_2027q4_fcf
2027Q4 / downside-65.76
USD_millions
derived: No debt proceeds included. Formula: subtract(downside_2027q4_cfo, downside_2027q4_capex).
New growth advances
downside_2027q4_growth_advances
2027Q4 / downside30.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(downside_2027q4_gc_advance, downside_2027q4_hannover_advance).
Growth principal repayments
downside_2027q4_growth_principal
2027Q4 / downside45.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(downside_2027q4_gc_principal, downside_2027q4_hannover_principal).
Net growth borrowing
downside_2027q4_net_growth_financing
2027Q4 / downside-15.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(downside_2027q4_growth_advances, downside_2027q4_growth_principal).
Cash after net growth borrowing
downside_2027q4_cash_after_financing
2027Q4 / downside-80.76
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(downside_2027q4_fcf, downside_2027q4_net_growth_financing).
Total revenue ($M)
downside_fy2026_revenue
FY2026 / downside1,189.40
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_revenue, downside_2026q3_revenue, downside_2026q4_revenue).
Gross earned premium ($M)
downside_fy2026_gross_earned
FY2026 / downside1,355.60
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_gross_earned, downside_2026q3_gross_earned, downside_2026q4_gross_earned).
Net earned premium ($M)
downside_fy2026_net_premium
FY2026 / downside1,012.27
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_net_premium, downside_2026q3_net_premium, downside_2026q4_net_premium).
Net loss and adjustment expense ($M)
downside_fy2026_claims
FY2026 / downside697.92
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_claims, downside_2026q3_claims, downside_2026q4_claims).
GAAP gross profit proxy ($M)
downside_fy2026_gross_profit
FY2026 / downside381.27
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_gross_profit, downside_2026q3_gross_profit, downside_2026q4_gross_profit).
GAAP pretax income proxy ($M)
downside_fy2026_pretax
FY2026 / downside-248.99
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_pretax, downside_2026q3_pretax, downside_2026q4_pretax).
Adjusted EBITDA proxy ($M)
downside_fy2026_adj_ebitda
FY2026 / downside-157.68
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_adj_ebitda, downside_2026q3_adj_ebitda, downside_2026q4_adj_ebitda).
Operating cash flow proxy ($M)
downside_fy2026_cfo
FY2026 / downside-107.19
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_cfo, downside_2026q3_cfo, downside_2026q4_cfo).
Cash capital expenditure ($M)
downside_fy2026_capex
FY2026 / downside18.60
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_capex, downside_2026q3_capex, downside_2026q4_capex).
Unfinanced CFO less capex ($M)
downside_fy2026_fcf
FY2026 / downside-125.79
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_fcf, downside_2026q3_fcf, downside_2026q4_fcf).
Growth advances less principal repayments ($M)
downside_fy2026_net_growth_financing
FY2026 / downside73.30
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_net_growth_financing, downside_2026q3_net_growth_financing, downside_2026q4_net_growth_financing).
Cash after net growth borrowing ($M)
downside_fy2026_cash_after_financing
FY2026 / downside-52.49
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_cash_after_financing, downside_2026q3_cash_after_financing, downside_2026q4_cash_after_financing).
Total revenue ($M)
downside_fy2027_revenue
FY2027 / downside1,446.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_revenue, downside_2027q2_revenue, downside_2027q3_revenue, downside_2027q4_revenue).
Gross earned premium ($M)
downside_fy2027_gross_earned
FY2027 / downside1,638.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_gross_earned, downside_2027q2_gross_earned, downside_2027q3_gross_earned, downside_2027q4_gross_earned).
Net earned premium ($M)
downside_fy2027_net_premium
FY2027 / downside1,240.67
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_net_premium, downside_2027q2_net_premium, downside_2027q3_net_premium, downside_2027q4_net_premium).
Net loss and adjustment expense ($M)
downside_fy2027_claims
FY2027 / downside924.73
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_claims, downside_2027q2_claims, downside_2027q3_claims, downside_2027q4_claims).
GAAP gross profit proxy ($M)
downside_fy2027_gross_profit
FY2027 / downside387.53
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_gross_profit, downside_2027q2_gross_profit, downside_2027q3_gross_profit, downside_2027q4_gross_profit).
GAAP pretax income proxy ($M)
downside_fy2027_pretax
FY2027 / downside-374.41
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_pretax, downside_2027q2_pretax, downside_2027q3_pretax, downside_2027q4_pretax).
Adjusted EBITDA proxy ($M)
downside_fy2027_adj_ebitda
FY2027 / downside-262.77
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_adj_ebitda, downside_2027q2_adj_ebitda, downside_2027q3_adj_ebitda, downside_2027q4_adj_ebitda).
Operating cash flow proxy ($M)
downside_fy2027_cfo
FY2027 / downside-218.21
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_cfo, downside_2027q2_cfo, downside_2027q3_cfo, downside_2027q4_cfo).
Cash capital expenditure ($M)
downside_fy2027_capex
FY2027 / downside27.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_capex, downside_2027q2_capex, downside_2027q3_capex, downside_2027q4_capex).
Unfinanced CFO less capex ($M)
downside_fy2027_fcf
FY2027 / downside-245.21
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_fcf, downside_2027q2_fcf, downside_2027q3_fcf, downside_2027q4_fcf).
Growth advances less principal repayments ($M)
downside_fy2027_net_growth_financing
FY2027 / downside-40.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_net_growth_financing, downside_2027q2_net_growth_financing, downside_2027q3_net_growth_financing, downside_2027q4_net_growth_financing).
Cash after net growth borrowing ($M)
downside_fy2027_cash_after_financing
FY2027 / downside-285.21
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(downside_2027q1_cash_after_financing, downside_2027q2_cash_after_financing, downside_2027q3_cash_after_financing, downside_2027q4_cash_after_financing).
Gross earned premium
base_2026q3_gross_earned
2026Q3 / base357.50
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
base_2026q3_retention
2026Q3 / base79.1%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
base_2026q3_net_premium
2026Q3 / base282.83
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(base_2026q3_gross_earned, base_2026q3_retention).
Ceded earned premium
base_2026q3_ceded_premium
2026Q3 / base74.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(base_2026q3_gross_earned, base_2026q3_net_premium).
Ceding commission / ceded premium
base_2026q3_commission_rate
2026Q3 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
base_2026q3_ceding_commission
2026Q3 / base18.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(base_2026q3_ceded_premium, base_2026q3_commission_rate).
Investment income
base_2026q3_investment_income
2026Q3 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
base_2026q3_other_revenue
2026Q3 / base13.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
base_2026q3_revenue
2026Q3 / base324.50
USD_millions
derived: IFP is not counted as revenue. Formula: sum(base_2026q3_net_premium, base_2026q3_ceding_commission, base_2026q3_investment_income, base_2026q3_other_revenue).
Attritional loss ratio
base_2026q3_attritional_loss
2026Q3 / base58.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
base_2026q3_cat_loss
2026Q3 / base3.5%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
base_2026q3_lae_ratio
2026Q3 / base5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
base_2026q3_prior_development
2026Q3 / base-1.5%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
base_2026q3_gross_loss_ratio
2026Q3 / base65.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(base_2026q3_attritional_loss, base_2026q3_cat_loss, base_2026q3_lae_ratio, base_2026q3_prior_development).
Net reinsurance loss-ratio difference
base_2026q3_net_reinsurance_basis
2026Q3 / base1.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
base_2026q3_net_loss_ratio
2026Q3 / base66.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(base_2026q3_gross_loss_ratio, base_2026q3_net_reinsurance_basis).
Net losses and adjustment expense
base_2026q3_claims
2026Q3 / base186.67
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(base_2026q3_net_premium, base_2026q3_net_loss_ratio).
Other insurance expense / gross earned premium
base_2026q3_insurance_cost_ratio
2026Q3 / base8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
base_2026q3_other_insurance
2026Q3 / base28.60
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(base_2026q3_gross_earned, base_2026q3_insurance_cost_ratio).
D&A allocated to gross profit
base_2026q3_gp_da
2026Q3 / base0.50
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
base_2026q3_gross_cost
2026Q3 / base215.77
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(base_2026q3_claims, base_2026q3_other_insurance, base_2026q3_gp_da).
GAAP gross profit proxy
base_2026q3_gross_profit
2026Q3 / base108.73
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(base_2026q3_revenue, base_2026q3_gross_cost).
General Catalyst new advances
base_2026q3_gc_advance
2026Q3 / base55.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
base_2026q3_gc_principal
2026Q3 / base25.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
base_2026q3_gc_available
2026Q3 / base261.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(gc_opening, base_2026q3_gc_advance).
General Catalyst ending borrowing
base_2026q3_gc_ending
2026Q3 / base236.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(base_2026q3_gc_available, base_2026q3_gc_principal).
Hannover new advances
base_2026q3_hannover_advance
2026Q3 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
base_2026q3_hannover_principal
2026Q3 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
base_2026q3_hannover_available
2026Q3 / base0.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(hannover_opening, base_2026q3_hannover_advance).
Hannover ending borrowing
base_2026q3_hannover_ending
2026Q3 / base0.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(base_2026q3_hannover_available, base_2026q3_hannover_principal).
Opening plus closing gc balance
base_2026q3_gc_balance_sum
2026Q3 / base442.80
USD_millions
derived: Quarter average approximation. Formula: sum(gc_opening, base_2026q3_gc_ending).
Average balance factor
base_2026q3_gc_half
2026Q3 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
base_2026q3_gc_average
2026Q3 / base221.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2026q3_gc_balance_sum, base_2026q3_gc_half).
gc annual financing rate
base_2026q3_gc_annual_rate
2026Q3 / base16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2026q3_gc_quarter
2026Q3 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
base_2026q3_gc_interest
2026Q3 / base8.86
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2026q3_gc_average, base_2026q3_gc_annual_rate, base_2026q3_gc_quarter).
Opening plus closing hannover balance
base_2026q3_hannover_balance_sum
2026Q3 / base0.00
USD_millions
derived: Quarter average approximation. Formula: sum(hannover_opening, base_2026q3_hannover_ending).
Average balance factor
base_2026q3_hannover_half
2026Q3 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
base_2026q3_hannover_average
2026Q3 / base0.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2026q3_hannover_balance_sum, base_2026q3_hannover_half).
hannover annual financing rate
base_2026q3_hannover_annual_rate
2026Q3 / base9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2026q3_hannover_quarter
2026Q3 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
base_2026q3_hannover_interest
2026Q3 / base0.00
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2026q3_hannover_average, base_2026q3_hannover_annual_rate, base_2026q3_hannover_quarter).
Growth-financing interest
base_2026q3_finance_interest
2026Q3 / base8.86
USD_millions
derived: Old and new financing coexist. Formula: sum(base_2026q3_gc_interest, base_2026q3_hannover_interest).
Total SBC
base_2026q3_sbc
2026Q3 / base24.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
base_2026q3_da
2026Q3 / base2.80
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
base_2026q3_other_interest
2026Q3 / base1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
base_2026q3_ordinary_opex
2026Q3 / base146.53
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
base_2026q3_operating_expense
2026Q3 / base155.39
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(base_2026q3_ordinary_opex, base_2026q3_finance_interest).
Claims insurance and departmental expense
base_2026q3_total_cost
2026Q3 / base370.66
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(base_2026q3_claims, base_2026q3_other_insurance, base_2026q3_operating_expense).
GAAP pretax result
base_2026q3_pretax
2026Q3 / base-46.16
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(base_2026q3_revenue, base_2026q3_total_cost).
Pretax plus noncash and financing addbacks
base_2026q3_ebitda_add
2026Q3 / base-10.50
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(base_2026q3_pretax, base_2026q3_sbc, base_2026q3_da, base_2026q3_finance_interest).
Excluded investment and other interest
base_2026q3_ebitda_income_remove
2026Q3 / base11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(base_2026q3_investment_income, base_2026q3_other_interest).
Adjusted EBITDA proxy
base_2026q3_adj_ebitda
2026Q3 / base-21.50
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(base_2026q3_ebitda_add, base_2026q3_ebitda_income_remove).
Income tax cash/expense allowance
base_2026q3_cash_tax
2026Q3 / base1.50
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
base_2026q3_net_income
2026Q3 / base-47.66
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(base_2026q3_pretax, base_2026q3_cash_tax).
Unearned premium cash inflow
base_2026q3_unearned_inflow
2026Q3 / base62.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
base_2026q3_claims_reserve_inflow
2026Q3 / base8.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
base_2026q3_insurance_inflows
2026Q3 / base70.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(base_2026q3_unearned_inflow, base_2026q3_claims_reserve_inflow).
Premium receivable cash use
base_2026q3_premium_receivables
2026Q3 / base60.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
base_2026q3_reinsurance_other
2026Q3 / base8.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
base_2026q3_insurance_uses
2026Q3 / base68.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(base_2026q3_premium_receivables, base_2026q3_reinsurance_other).
Insurance working-capital inflow
base_2026q3_insurance_wc
2026Q3 / base2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(base_2026q3_insurance_inflows, base_2026q3_insurance_uses).
Noncash premium bad-debt allowance
base_2026q3_bad_debt
2026Q3 / base6.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
base_2026q3_cfo
2026Q3 / base-12.36
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(base_2026q3_net_income, base_2026q3_sbc, base_2026q3_da, base_2026q3_bad_debt, base_2026q3_insurance_wc).
Cash capex
base_2026q3_capex
2026Q3 / base5.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
base_2026q3_fcf
2026Q3 / base-17.36
USD_millions
derived: No debt proceeds included. Formula: subtract(base_2026q3_cfo, base_2026q3_capex).
New growth advances
base_2026q3_growth_advances
2026Q3 / base55.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(base_2026q3_gc_advance, base_2026q3_hannover_advance).
Growth principal repayments
base_2026q3_growth_principal
2026Q3 / base25.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(base_2026q3_gc_principal, base_2026q3_hannover_principal).
Net growth borrowing
base_2026q3_net_growth_financing
2026Q3 / base30.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(base_2026q3_growth_advances, base_2026q3_growth_principal).
Cash after net growth borrowing
base_2026q3_cash_after_financing
2026Q3 / base12.64
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(base_2026q3_fcf, base_2026q3_net_growth_financing).
Gross earned premium
base_2026q4_gross_earned
2026Q4 / base379.90
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
base_2026q4_retention
2026Q4 / base77.6%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
base_2026q4_net_premium
2026Q4 / base294.83
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(base_2026q4_gross_earned, base_2026q4_retention).
Ceded earned premium
base_2026q4_ceded_premium
2026Q4 / base85.07
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(base_2026q4_gross_earned, base_2026q4_net_premium).
Ceding commission / ceded premium
base_2026q4_commission_rate
2026Q4 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
base_2026q4_ceding_commission
2026Q4 / base21.27
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(base_2026q4_ceded_premium, base_2026q4_commission_rate).
Investment income
base_2026q4_investment_income
2026Q4 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
base_2026q4_other_revenue
2026Q4 / base14.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
base_2026q4_revenue
2026Q4 / base340.10
USD_millions
derived: IFP is not counted as revenue. Formula: sum(base_2026q4_net_premium, base_2026q4_ceding_commission, base_2026q4_investment_income, base_2026q4_other_revenue).
Attritional loss ratio
base_2026q4_attritional_loss
2026Q4 / base57.5%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
base_2026q4_cat_loss
2026Q4 / base2.5%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
base_2026q4_lae_ratio
2026Q4 / base5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
base_2026q4_prior_development
2026Q4 / base-1.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
base_2026q4_gross_loss_ratio
2026Q4 / base64.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(base_2026q4_attritional_loss, base_2026q4_cat_loss, base_2026q4_lae_ratio, base_2026q4_prior_development).
Net reinsurance loss-ratio difference
base_2026q4_net_reinsurance_basis
2026Q4 / base1.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
base_2026q4_net_loss_ratio
2026Q4 / base65.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(base_2026q4_gross_loss_ratio, base_2026q4_net_reinsurance_basis).
Net losses and adjustment expense
base_2026q4_claims
2026Q4 / base191.64
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(base_2026q4_net_premium, base_2026q4_net_loss_ratio).
Other insurance expense / gross earned premium
base_2026q4_insurance_cost_ratio
2026Q4 / base8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
base_2026q4_other_insurance
2026Q4 / base30.39
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(base_2026q4_gross_earned, base_2026q4_insurance_cost_ratio).
D&A allocated to gross profit
base_2026q4_gp_da
2026Q4 / base0.55
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
base_2026q4_gross_cost
2026Q4 / base222.58
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(base_2026q4_claims, base_2026q4_other_insurance, base_2026q4_gp_da).
GAAP gross profit proxy
base_2026q4_gross_profit
2026Q4 / base117.52
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(base_2026q4_revenue, base_2026q4_gross_cost).
General Catalyst new advances
base_2026q4_gc_advance
2026Q4 / base55.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
base_2026q4_gc_principal
2026Q4 / base30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
base_2026q4_gc_available
2026Q4 / base291.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(base_2026q3_gc_ending, base_2026q4_gc_advance).
General Catalyst ending borrowing
base_2026q4_gc_ending
2026Q4 / base261.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(base_2026q4_gc_available, base_2026q4_gc_principal).
Hannover new advances
base_2026q4_hannover_advance
2026Q4 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
base_2026q4_hannover_principal
2026Q4 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
base_2026q4_hannover_available
2026Q4 / base0.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(base_2026q3_hannover_ending, base_2026q4_hannover_advance).
Hannover ending borrowing
base_2026q4_hannover_ending
2026Q4 / base0.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(base_2026q4_hannover_available, base_2026q4_hannover_principal).
Opening plus closing gc balance
base_2026q4_gc_balance_sum
2026Q4 / base497.80
USD_millions
derived: Quarter average approximation. Formula: sum(base_2026q3_gc_ending, base_2026q4_gc_ending).
Average balance factor
base_2026q4_gc_half
2026Q4 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
base_2026q4_gc_average
2026Q4 / base248.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2026q4_gc_balance_sum, base_2026q4_gc_half).
gc annual financing rate
base_2026q4_gc_annual_rate
2026Q4 / base16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2026q4_gc_quarter
2026Q4 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
base_2026q4_gc_interest
2026Q4 / base9.96
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2026q4_gc_average, base_2026q4_gc_annual_rate, base_2026q4_gc_quarter).
Opening plus closing hannover balance
base_2026q4_hannover_balance_sum
2026Q4 / base0.00
USD_millions
derived: Quarter average approximation. Formula: sum(base_2026q3_hannover_ending, base_2026q4_hannover_ending).
Average balance factor
base_2026q4_hannover_half
2026Q4 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
base_2026q4_hannover_average
2026Q4 / base0.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2026q4_hannover_balance_sum, base_2026q4_hannover_half).
hannover annual financing rate
base_2026q4_hannover_annual_rate
2026Q4 / base9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2026q4_hannover_quarter
2026Q4 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
base_2026q4_hannover_interest
2026Q4 / base0.00
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2026q4_hannover_average, base_2026q4_hannover_annual_rate, base_2026q4_hannover_quarter).
Growth-financing interest
base_2026q4_finance_interest
2026Q4 / base9.96
USD_millions
derived: Old and new financing coexist. Formula: sum(base_2026q4_gc_interest, base_2026q4_hannover_interest).
Total SBC
base_2026q4_sbc
2026Q4 / base25.30
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
base_2026q4_da
2026Q4 / base3.00
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
base_2026q4_other_interest
2026Q4 / base1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
base_2026q4_ordinary_opex
2026Q4 / base127.07
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
base_2026q4_operating_expense
2026Q4 / base137.02
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(base_2026q4_ordinary_opex, base_2026q4_finance_interest).
Claims insurance and departmental expense
base_2026q4_total_cost
2026Q4 / base359.06
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(base_2026q4_claims, base_2026q4_other_insurance, base_2026q4_operating_expense).
GAAP pretax result
base_2026q4_pretax
2026Q4 / base-18.96
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(base_2026q4_revenue, base_2026q4_total_cost).
Pretax plus noncash and financing addbacks
base_2026q4_ebitda_add
2026Q4 / base19.30
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(base_2026q4_pretax, base_2026q4_sbc, base_2026q4_da, base_2026q4_finance_interest).
Excluded investment and other interest
base_2026q4_ebitda_income_remove
2026Q4 / base11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(base_2026q4_investment_income, base_2026q4_other_interest).
Adjusted EBITDA proxy
base_2026q4_adj_ebitda
2026Q4 / base8.30
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(base_2026q4_ebitda_add, base_2026q4_ebitda_income_remove).
Income tax cash/expense allowance
base_2026q4_cash_tax
2026Q4 / base1.70
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
base_2026q4_net_income
2026Q4 / base-20.66
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(base_2026q4_pretax, base_2026q4_cash_tax).
Unearned premium cash inflow
base_2026q4_unearned_inflow
2026Q4 / base69.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
base_2026q4_claims_reserve_inflow
2026Q4 / base9.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
base_2026q4_insurance_inflows
2026Q4 / base78.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(base_2026q4_unearned_inflow, base_2026q4_claims_reserve_inflow).
Premium receivable cash use
base_2026q4_premium_receivables
2026Q4 / base67.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
base_2026q4_reinsurance_other
2026Q4 / base9.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
base_2026q4_insurance_uses
2026Q4 / base76.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(base_2026q4_premium_receivables, base_2026q4_reinsurance_other).
Insurance working-capital inflow
base_2026q4_insurance_wc
2026Q4 / base2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(base_2026q4_insurance_inflows, base_2026q4_insurance_uses).
Noncash premium bad-debt allowance
base_2026q4_bad_debt
2026Q4 / base7.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
base_2026q4_cfo
2026Q4 / base16.64
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(base_2026q4_net_income, base_2026q4_sbc, base_2026q4_da, base_2026q4_bad_debt, base_2026q4_insurance_wc).
Cash capex
base_2026q4_capex
2026Q4 / base5.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
base_2026q4_fcf
2026Q4 / base11.14
USD_millions
derived: No debt proceeds included. Formula: subtract(base_2026q4_cfo, base_2026q4_capex).
New growth advances
base_2026q4_growth_advances
2026Q4 / base55.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(base_2026q4_gc_advance, base_2026q4_hannover_advance).
Growth principal repayments
base_2026q4_growth_principal
2026Q4 / base30.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(base_2026q4_gc_principal, base_2026q4_hannover_principal).
Net growth borrowing
base_2026q4_net_growth_financing
2026Q4 / base25.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(base_2026q4_growth_advances, base_2026q4_growth_principal).
Cash after net growth borrowing
base_2026q4_cash_after_financing
2026Q4 / base36.14
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(base_2026q4_fcf, base_2026q4_net_growth_financing).
Gross earned premium
base_2027q1_gross_earned
2027Q1 / base405.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
base_2027q1_retention
2027Q1 / base77.6%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
base_2027q1_net_premium
2027Q1 / base314.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(base_2027q1_gross_earned, base_2027q1_retention).
Ceded earned premium
base_2027q1_ceded_premium
2027Q1 / base90.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(base_2027q1_gross_earned, base_2027q1_net_premium).
Ceding commission / ceded premium
base_2027q1_commission_rate
2027Q1 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
base_2027q1_ceding_commission
2027Q1 / base22.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(base_2027q1_ceded_premium, base_2027q1_commission_rate).
Investment income
base_2027q1_investment_income
2027Q1 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
base_2027q1_other_revenue
2027Q1 / base15.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
base_2027q1_revenue
2027Q1 / base362.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(base_2027q1_net_premium, base_2027q1_ceding_commission, base_2027q1_investment_income, base_2027q1_other_revenue).
Attritional loss ratio
base_2027q1_attritional_loss
2027Q1 / base57.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
base_2027q1_cat_loss
2027Q1 / base3.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
base_2027q1_lae_ratio
2027Q1 / base5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
base_2027q1_prior_development
2027Q1 / base0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
base_2027q1_gross_loss_ratio
2027Q1 / base65.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(base_2027q1_attritional_loss, base_2027q1_cat_loss, base_2027q1_lae_ratio, base_2027q1_prior_development).
Net reinsurance loss-ratio difference
base_2027q1_net_reinsurance_basis
2027Q1 / base1.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
base_2027q1_net_loss_ratio
2027Q1 / base66.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(base_2027q1_gross_loss_ratio, base_2027q1_net_reinsurance_basis).
Net losses and adjustment expense
base_2027q1_claims
2027Q1 / base207.46
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(base_2027q1_net_premium, base_2027q1_net_loss_ratio).
Other insurance expense / gross earned premium
base_2027q1_insurance_cost_ratio
2027Q1 / base8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
base_2027q1_other_insurance
2027Q1 / base32.40
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(base_2027q1_gross_earned, base_2027q1_insurance_cost_ratio).
D&A allocated to gross profit
base_2027q1_gp_da
2027Q1 / base0.60
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
base_2027q1_gross_cost
2027Q1 / base240.46
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(base_2027q1_claims, base_2027q1_other_insurance, base_2027q1_gp_da).
GAAP gross profit proxy
base_2027q1_gross_profit
2027Q1 / base121.54
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(base_2027q1_revenue, base_2027q1_gross_cost).
General Catalyst new advances
base_2027q1_gc_advance
2027Q1 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
base_2027q1_gc_principal
2027Q1 / base30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
base_2027q1_gc_available
2027Q1 / base261.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(base_2026q4_gc_ending, base_2027q1_gc_advance).
General Catalyst ending borrowing
base_2027q1_gc_ending
2027Q1 / base231.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(base_2027q1_gc_available, base_2027q1_gc_principal).
Hannover new advances
base_2027q1_hannover_advance
2027Q1 / base40.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
base_2027q1_hannover_principal
2027Q1 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
base_2027q1_hannover_available
2027Q1 / base40.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(base_2026q4_hannover_ending, base_2027q1_hannover_advance).
Hannover ending borrowing
base_2027q1_hannover_ending
2027Q1 / base40.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(base_2027q1_hannover_available, base_2027q1_hannover_principal).
Opening plus closing gc balance
base_2027q1_gc_balance_sum
2027Q1 / base492.80
USD_millions
derived: Quarter average approximation. Formula: sum(base_2026q4_gc_ending, base_2027q1_gc_ending).
Average balance factor
base_2027q1_gc_half
2027Q1 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
base_2027q1_gc_average
2027Q1 / base246.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q1_gc_balance_sum, base_2027q1_gc_half).
gc annual financing rate
base_2027q1_gc_annual_rate
2027Q1 / base16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q1_gc_quarter
2027Q1 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
base_2027q1_gc_interest
2027Q1 / base9.86
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q1_gc_average, base_2027q1_gc_annual_rate, base_2027q1_gc_quarter).
Opening plus closing hannover balance
base_2027q1_hannover_balance_sum
2027Q1 / base40.00
USD_millions
derived: Quarter average approximation. Formula: sum(base_2026q4_hannover_ending, base_2027q1_hannover_ending).
Average balance factor
base_2027q1_hannover_half
2027Q1 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
base_2027q1_hannover_average
2027Q1 / base20.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q1_hannover_balance_sum, base_2027q1_hannover_half).
hannover annual financing rate
base_2027q1_hannover_annual_rate
2027Q1 / base9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q1_hannover_quarter
2027Q1 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
base_2027q1_hannover_interest
2027Q1 / base0.49
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q1_hannover_average, base_2027q1_hannover_annual_rate, base_2027q1_hannover_quarter).
Growth-financing interest
base_2027q1_finance_interest
2027Q1 / base10.35
USD_millions
derived: Old and new financing coexist. Formula: sum(base_2027q1_gc_interest, base_2027q1_hannover_interest).
Total SBC
base_2027q1_sbc
2027Q1 / base26.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
base_2027q1_da
2027Q1 / base3.20
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
base_2027q1_other_interest
2027Q1 / base1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
base_2027q1_ordinary_opex
2027Q1 / base150.34
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
base_2027q1_operating_expense
2027Q1 / base160.69
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(base_2027q1_ordinary_opex, base_2027q1_finance_interest).
Claims insurance and departmental expense
base_2027q1_total_cost
2027Q1 / base400.55
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(base_2027q1_claims, base_2027q1_other_insurance, base_2027q1_operating_expense).
GAAP pretax result
base_2027q1_pretax
2027Q1 / base-38.55
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(base_2027q1_revenue, base_2027q1_total_cost).
Pretax plus noncash and financing addbacks
base_2027q1_ebitda_add
2027Q1 / base1.00
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(base_2027q1_pretax, base_2027q1_sbc, base_2027q1_da, base_2027q1_finance_interest).
Excluded investment and other interest
base_2027q1_ebitda_income_remove
2027Q1 / base11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(base_2027q1_investment_income, base_2027q1_other_interest).
Adjusted EBITDA proxy
base_2027q1_adj_ebitda
2027Q1 / base-10.00
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(base_2027q1_ebitda_add, base_2027q1_ebitda_income_remove).
Income tax cash/expense allowance
base_2027q1_cash_tax
2027Q1 / base1.90
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
base_2027q1_net_income
2027Q1 / base-40.45
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(base_2027q1_pretax, base_2027q1_cash_tax).
Unearned premium cash inflow
base_2027q1_unearned_inflow
2027Q1 / base76.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
base_2027q1_claims_reserve_inflow
2027Q1 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
base_2027q1_insurance_inflows
2027Q1 / base86.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(base_2027q1_unearned_inflow, base_2027q1_claims_reserve_inflow).
Premium receivable cash use
base_2027q1_premium_receivables
2027Q1 / base74.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
base_2027q1_reinsurance_other
2027Q1 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
base_2027q1_insurance_uses
2027Q1 / base84.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(base_2027q1_premium_receivables, base_2027q1_reinsurance_other).
Insurance working-capital inflow
base_2027q1_insurance_wc
2027Q1 / base2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(base_2027q1_insurance_inflows, base_2027q1_insurance_uses).
Noncash premium bad-debt allowance
base_2027q1_bad_debt
2027Q1 / base7.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
base_2027q1_cfo
2027Q1 / base-1.75
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(base_2027q1_net_income, base_2027q1_sbc, base_2027q1_da, base_2027q1_bad_debt, base_2027q1_insurance_wc).
Cash capex
base_2027q1_capex
2027Q1 / base6.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
base_2027q1_fcf
2027Q1 / base-7.75
USD_millions
derived: No debt proceeds included. Formula: subtract(base_2027q1_cfo, base_2027q1_capex).
New growth advances
base_2027q1_growth_advances
2027Q1 / base40.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(base_2027q1_gc_advance, base_2027q1_hannover_advance).
Growth principal repayments
base_2027q1_growth_principal
2027Q1 / base30.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(base_2027q1_gc_principal, base_2027q1_hannover_principal).
Net growth borrowing
base_2027q1_net_growth_financing
2027Q1 / base10.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(base_2027q1_growth_advances, base_2027q1_growth_principal).
Cash after net growth borrowing
base_2027q1_cash_after_financing
2027Q1 / base2.25
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(base_2027q1_fcf, base_2027q1_net_growth_financing).
Gross earned premium
base_2027q2_gross_earned
2027Q2 / base435.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
base_2027q2_retention
2027Q2 / base77.9%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
base_2027q2_net_premium
2027Q2 / base339.00
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(base_2027q2_gross_earned, base_2027q2_retention).
Ceded earned premium
base_2027q2_ceded_premium
2027Q2 / base96.00
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(base_2027q2_gross_earned, base_2027q2_net_premium).
Ceding commission / ceded premium
base_2027q2_commission_rate
2027Q2 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
base_2027q2_ceding_commission
2027Q2 / base24.00
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(base_2027q2_ceded_premium, base_2027q2_commission_rate).
Investment income
base_2027q2_investment_income
2027Q2 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
base_2027q2_other_revenue
2027Q2 / base16.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
base_2027q2_revenue
2027Q2 / base389.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(base_2027q2_net_premium, base_2027q2_ceding_commission, base_2027q2_investment_income, base_2027q2_other_revenue).
Attritional loss ratio
base_2027q2_attritional_loss
2027Q2 / base56.5%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
base_2027q2_cat_loss
2027Q2 / base3.5%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
base_2027q2_lae_ratio
2027Q2 / base5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
base_2027q2_prior_development
2027Q2 / base0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
base_2027q2_gross_loss_ratio
2027Q2 / base65.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(base_2027q2_attritional_loss, base_2027q2_cat_loss, base_2027q2_lae_ratio, base_2027q2_prior_development).
Net reinsurance loss-ratio difference
base_2027q2_net_reinsurance_basis
2027Q2 / base1.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
base_2027q2_net_loss_ratio
2027Q2 / base66.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(base_2027q2_gross_loss_ratio, base_2027q2_net_reinsurance_basis).
Net losses and adjustment expense
base_2027q2_claims
2027Q2 / base223.74
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(base_2027q2_net_premium, base_2027q2_net_loss_ratio).
Other insurance expense / gross earned premium
base_2027q2_insurance_cost_ratio
2027Q2 / base8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
base_2027q2_other_insurance
2027Q2 / base34.80
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(base_2027q2_gross_earned, base_2027q2_insurance_cost_ratio).
D&A allocated to gross profit
base_2027q2_gp_da
2027Q2 / base0.65
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
base_2027q2_gross_cost
2027Q2 / base259.19
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(base_2027q2_claims, base_2027q2_other_insurance, base_2027q2_gp_da).
GAAP gross profit proxy
base_2027q2_gross_profit
2027Q2 / base129.81
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(base_2027q2_revenue, base_2027q2_gross_cost).
General Catalyst new advances
base_2027q2_gc_advance
2027Q2 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
base_2027q2_gc_principal
2027Q2 / base35.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
base_2027q2_gc_available
2027Q2 / base231.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(base_2027q1_gc_ending, base_2027q2_gc_advance).
General Catalyst ending borrowing
base_2027q2_gc_ending
2027Q2 / base196.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(base_2027q2_gc_available, base_2027q2_gc_principal).
Hannover new advances
base_2027q2_hannover_advance
2027Q2 / base40.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
base_2027q2_hannover_principal
2027Q2 / base5.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
base_2027q2_hannover_available
2027Q2 / base80.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(base_2027q1_hannover_ending, base_2027q2_hannover_advance).
Hannover ending borrowing
base_2027q2_hannover_ending
2027Q2 / base75.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(base_2027q2_hannover_available, base_2027q2_hannover_principal).
Opening plus closing gc balance
base_2027q2_gc_balance_sum
2027Q2 / base427.80
USD_millions
derived: Quarter average approximation. Formula: sum(base_2027q1_gc_ending, base_2027q2_gc_ending).
Average balance factor
base_2027q2_gc_half
2027Q2 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
base_2027q2_gc_average
2027Q2 / base213.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q2_gc_balance_sum, base_2027q2_gc_half).
gc annual financing rate
base_2027q2_gc_annual_rate
2027Q2 / base16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q2_gc_quarter
2027Q2 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
base_2027q2_gc_interest
2027Q2 / base8.56
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q2_gc_average, base_2027q2_gc_annual_rate, base_2027q2_gc_quarter).
Opening plus closing hannover balance
base_2027q2_hannover_balance_sum
2027Q2 / base115.00
USD_millions
derived: Quarter average approximation. Formula: sum(base_2027q1_hannover_ending, base_2027q2_hannover_ending).
Average balance factor
base_2027q2_hannover_half
2027Q2 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
base_2027q2_hannover_average
2027Q2 / base57.50
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q2_hannover_balance_sum, base_2027q2_hannover_half).
hannover annual financing rate
base_2027q2_hannover_annual_rate
2027Q2 / base9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q2_hannover_quarter
2027Q2 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
base_2027q2_hannover_interest
2027Q2 / base1.41
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q2_hannover_average, base_2027q2_hannover_annual_rate, base_2027q2_hannover_quarter).
Growth-financing interest
base_2027q2_finance_interest
2027Q2 / base9.96
USD_millions
derived: Old and new financing coexist. Formula: sum(base_2027q2_gc_interest, base_2027q2_hannover_interest).
Total SBC
base_2027q2_sbc
2027Q2 / base27.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
base_2027q2_da
2027Q2 / base3.40
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
base_2027q2_other_interest
2027Q2 / base1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
base_2027q2_ordinary_opex
2027Q2 / base149.86
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
base_2027q2_operating_expense
2027Q2 / base159.82
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(base_2027q2_ordinary_opex, base_2027q2_finance_interest).
Claims insurance and departmental expense
base_2027q2_total_cost
2027Q2 / base418.36
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(base_2027q2_claims, base_2027q2_other_insurance, base_2027q2_operating_expense).
GAAP pretax result
base_2027q2_pretax
2027Q2 / base-29.36
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(base_2027q2_revenue, base_2027q2_total_cost).
Pretax plus noncash and financing addbacks
base_2027q2_ebitda_add
2027Q2 / base11.00
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(base_2027q2_pretax, base_2027q2_sbc, base_2027q2_da, base_2027q2_finance_interest).
Excluded investment and other interest
base_2027q2_ebitda_income_remove
2027Q2 / base11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(base_2027q2_investment_income, base_2027q2_other_interest).
Adjusted EBITDA proxy
base_2027q2_adj_ebitda
2027Q2 / base-0.00
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(base_2027q2_ebitda_add, base_2027q2_ebitda_income_remove).
Income tax cash/expense allowance
base_2027q2_cash_tax
2027Q2 / base2.10
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
base_2027q2_net_income
2027Q2 / base-31.46
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(base_2027q2_pretax, base_2027q2_cash_tax).
Unearned premium cash inflow
base_2027q2_unearned_inflow
2027Q2 / base83.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
base_2027q2_claims_reserve_inflow
2027Q2 / base11.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
base_2027q2_insurance_inflows
2027Q2 / base94.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(base_2027q2_unearned_inflow, base_2027q2_claims_reserve_inflow).
Premium receivable cash use
base_2027q2_premium_receivables
2027Q2 / base81.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
base_2027q2_reinsurance_other
2027Q2 / base11.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
base_2027q2_insurance_uses
2027Q2 / base92.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(base_2027q2_premium_receivables, base_2027q2_reinsurance_other).
Insurance working-capital inflow
base_2027q2_insurance_wc
2027Q2 / base2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(base_2027q2_insurance_inflows, base_2027q2_insurance_uses).
Noncash premium bad-debt allowance
base_2027q2_bad_debt
2027Q2 / base8.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
base_2027q2_cfo
2027Q2 / base8.94
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(base_2027q2_net_income, base_2027q2_sbc, base_2027q2_da, base_2027q2_bad_debt, base_2027q2_insurance_wc).
Cash capex
base_2027q2_capex
2027Q2 / base6.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
base_2027q2_fcf
2027Q2 / base2.44
USD_millions
derived: No debt proceeds included. Formula: subtract(base_2027q2_cfo, base_2027q2_capex).
New growth advances
base_2027q2_growth_advances
2027Q2 / base40.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(base_2027q2_gc_advance, base_2027q2_hannover_advance).
Growth principal repayments
base_2027q2_growth_principal
2027Q2 / base40.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(base_2027q2_gc_principal, base_2027q2_hannover_principal).
Net growth borrowing
base_2027q2_net_growth_financing
2027Q2 / base0.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(base_2027q2_growth_advances, base_2027q2_growth_principal).
Cash after net growth borrowing
base_2027q2_cash_after_financing
2027Q2 / base2.44
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(base_2027q2_fcf, base_2027q2_net_growth_financing).
Gross earned premium
base_2027q3_gross_earned
2027Q3 / base470.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
base_2027q3_retention
2027Q3 / base78.4%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
base_2027q3_net_premium
2027Q3 / base368.67
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(base_2027q3_gross_earned, base_2027q3_retention).
Ceded earned premium
base_2027q3_ceded_premium
2027Q3 / base101.33
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(base_2027q3_gross_earned, base_2027q3_net_premium).
Ceding commission / ceded premium
base_2027q3_commission_rate
2027Q3 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
base_2027q3_ceding_commission
2027Q3 / base25.33
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(base_2027q3_ceded_premium, base_2027q3_commission_rate).
Investment income
base_2027q3_investment_income
2027Q3 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
base_2027q3_other_revenue
2027Q3 / base17.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
base_2027q3_revenue
2027Q3 / base421.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(base_2027q3_net_premium, base_2027q3_ceding_commission, base_2027q3_investment_income, base_2027q3_other_revenue).
Attritional loss ratio
base_2027q3_attritional_loss
2027Q3 / base56.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
base_2027q3_cat_loss
2027Q3 / base4.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
base_2027q3_lae_ratio
2027Q3 / base5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
base_2027q3_prior_development
2027Q3 / base0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
base_2027q3_gross_loss_ratio
2027Q3 / base65.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(base_2027q3_attritional_loss, base_2027q3_cat_loss, base_2027q3_lae_ratio, base_2027q3_prior_development).
Net reinsurance loss-ratio difference
base_2027q3_net_reinsurance_basis
2027Q3 / base1.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
base_2027q3_net_loss_ratio
2027Q3 / base66.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(base_2027q3_gross_loss_ratio, base_2027q3_net_reinsurance_basis).
Net losses and adjustment expense
base_2027q3_claims
2027Q3 / base243.32
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(base_2027q3_net_premium, base_2027q3_net_loss_ratio).
Other insurance expense / gross earned premium
base_2027q3_insurance_cost_ratio
2027Q3 / base8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
base_2027q3_other_insurance
2027Q3 / base37.60
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(base_2027q3_gross_earned, base_2027q3_insurance_cost_ratio).
D&A allocated to gross profit
base_2027q3_gp_da
2027Q3 / base0.70
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
base_2027q3_gross_cost
2027Q3 / base281.62
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(base_2027q3_claims, base_2027q3_other_insurance, base_2027q3_gp_da).
GAAP gross profit proxy
base_2027q3_gross_profit
2027Q3 / base139.38
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(base_2027q3_revenue, base_2027q3_gross_cost).
General Catalyst new advances
base_2027q3_gc_advance
2027Q3 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
base_2027q3_gc_principal
2027Q3 / base35.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
base_2027q3_gc_available
2027Q3 / base196.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(base_2027q2_gc_ending, base_2027q3_gc_advance).
General Catalyst ending borrowing
base_2027q3_gc_ending
2027Q3 / base161.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(base_2027q3_gc_available, base_2027q3_gc_principal).
Hannover new advances
base_2027q3_hannover_advance
2027Q3 / base40.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
base_2027q3_hannover_principal
2027Q3 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
base_2027q3_hannover_available
2027Q3 / base115.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(base_2027q2_hannover_ending, base_2027q3_hannover_advance).
Hannover ending borrowing
base_2027q3_hannover_ending
2027Q3 / base105.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(base_2027q3_hannover_available, base_2027q3_hannover_principal).
Opening plus closing gc balance
base_2027q3_gc_balance_sum
2027Q3 / base357.80
USD_millions
derived: Quarter average approximation. Formula: sum(base_2027q2_gc_ending, base_2027q3_gc_ending).
Average balance factor
base_2027q3_gc_half
2027Q3 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
base_2027q3_gc_average
2027Q3 / base178.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q3_gc_balance_sum, base_2027q3_gc_half).
gc annual financing rate
base_2027q3_gc_annual_rate
2027Q3 / base16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q3_gc_quarter
2027Q3 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
base_2027q3_gc_interest
2027Q3 / base7.16
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q3_gc_average, base_2027q3_gc_annual_rate, base_2027q3_gc_quarter).
Opening plus closing hannover balance
base_2027q3_hannover_balance_sum
2027Q3 / base180.00
USD_millions
derived: Quarter average approximation. Formula: sum(base_2027q2_hannover_ending, base_2027q3_hannover_ending).
Average balance factor
base_2027q3_hannover_half
2027Q3 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
base_2027q3_hannover_average
2027Q3 / base90.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q3_hannover_balance_sum, base_2027q3_hannover_half).
hannover annual financing rate
base_2027q3_hannover_annual_rate
2027Q3 / base9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q3_hannover_quarter
2027Q3 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
base_2027q3_hannover_interest
2027Q3 / base2.21
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q3_hannover_average, base_2027q3_hannover_annual_rate, base_2027q3_hannover_quarter).
Growth-financing interest
base_2027q3_finance_interest
2027Q3 / base9.36
USD_millions
derived: Old and new financing coexist. Formula: sum(base_2027q3_gc_interest, base_2027q3_hannover_interest).
Total SBC
base_2027q3_sbc
2027Q3 / base28.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
base_2027q3_da
2027Q3 / base3.60
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
base_2027q3_other_interest
2027Q3 / base1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
base_2027q3_ordinary_opex
2027Q3 / base145.68
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
base_2027q3_operating_expense
2027Q3 / base155.04
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(base_2027q3_ordinary_opex, base_2027q3_finance_interest).
Claims insurance and departmental expense
base_2027q3_total_cost
2027Q3 / base435.96
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(base_2027q3_claims, base_2027q3_other_insurance, base_2027q3_operating_expense).
GAAP pretax result
base_2027q3_pretax
2027Q3 / base-14.96
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(base_2027q3_revenue, base_2027q3_total_cost).
Pretax plus noncash and financing addbacks
base_2027q3_ebitda_add
2027Q3 / base26.00
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(base_2027q3_pretax, base_2027q3_sbc, base_2027q3_da, base_2027q3_finance_interest).
Excluded investment and other interest
base_2027q3_ebitda_income_remove
2027Q3 / base11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(base_2027q3_investment_income, base_2027q3_other_interest).
Adjusted EBITDA proxy
base_2027q3_adj_ebitda
2027Q3 / base15.00
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(base_2027q3_ebitda_add, base_2027q3_ebitda_income_remove).
Income tax cash/expense allowance
base_2027q3_cash_tax
2027Q3 / base2.30
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
base_2027q3_net_income
2027Q3 / base-17.26
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(base_2027q3_pretax, base_2027q3_cash_tax).
Unearned premium cash inflow
base_2027q3_unearned_inflow
2027Q3 / base90.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
base_2027q3_claims_reserve_inflow
2027Q3 / base12.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
base_2027q3_insurance_inflows
2027Q3 / base102.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(base_2027q3_unearned_inflow, base_2027q3_claims_reserve_inflow).
Premium receivable cash use
base_2027q3_premium_receivables
2027Q3 / base88.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
base_2027q3_reinsurance_other
2027Q3 / base12.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
base_2027q3_insurance_uses
2027Q3 / base100.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(base_2027q3_premium_receivables, base_2027q3_reinsurance_other).
Insurance working-capital inflow
base_2027q3_insurance_wc
2027Q3 / base2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(base_2027q3_insurance_inflows, base_2027q3_insurance_uses).
Noncash premium bad-debt allowance
base_2027q3_bad_debt
2027Q3 / base8.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
base_2027q3_cfo
2027Q3 / base24.84
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(base_2027q3_net_income, base_2027q3_sbc, base_2027q3_da, base_2027q3_bad_debt, base_2027q3_insurance_wc).
Cash capex
base_2027q3_capex
2027Q3 / base7.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
base_2027q3_fcf
2027Q3 / base17.84
USD_millions
derived: No debt proceeds included. Formula: subtract(base_2027q3_cfo, base_2027q3_capex).
New growth advances
base_2027q3_growth_advances
2027Q3 / base40.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(base_2027q3_gc_advance, base_2027q3_hannover_advance).
Growth principal repayments
base_2027q3_growth_principal
2027Q3 / base45.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(base_2027q3_gc_principal, base_2027q3_hannover_principal).
Net growth borrowing
base_2027q3_net_growth_financing
2027Q3 / base-5.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(base_2027q3_growth_advances, base_2027q3_growth_principal).
Cash after net growth borrowing
base_2027q3_cash_after_financing
2027Q3 / base12.84
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(base_2027q3_fcf, base_2027q3_net_growth_financing).
Gross earned premium
base_2027q4_gross_earned
2027Q4 / base505.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
base_2027q4_retention
2027Q4 / base78.9%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
base_2027q4_net_premium
2027Q4 / base398.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(base_2027q4_gross_earned, base_2027q4_retention).
Ceded earned premium
base_2027q4_ceded_premium
2027Q4 / base106.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(base_2027q4_gross_earned, base_2027q4_net_premium).
Ceding commission / ceded premium
base_2027q4_commission_rate
2027Q4 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
base_2027q4_ceding_commission
2027Q4 / base26.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(base_2027q4_ceded_premium, base_2027q4_commission_rate).
Investment income
base_2027q4_investment_income
2027Q4 / base10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
base_2027q4_other_revenue
2027Q4 / base18.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
base_2027q4_revenue
2027Q4 / base453.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(base_2027q4_net_premium, base_2027q4_ceding_commission, base_2027q4_investment_income, base_2027q4_other_revenue).
Attritional loss ratio
base_2027q4_attritional_loss
2027Q4 / base55.5%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
base_2027q4_cat_loss
2027Q4 / base3.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
base_2027q4_lae_ratio
2027Q4 / base5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
base_2027q4_prior_development
2027Q4 / base0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
base_2027q4_gross_loss_ratio
2027Q4 / base63.5%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(base_2027q4_attritional_loss, base_2027q4_cat_loss, base_2027q4_lae_ratio, base_2027q4_prior_development).
Net reinsurance loss-ratio difference
base_2027q4_net_reinsurance_basis
2027Q4 / base1.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
base_2027q4_net_loss_ratio
2027Q4 / base64.5%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(base_2027q4_gross_loss_ratio, base_2027q4_net_reinsurance_basis).
Net losses and adjustment expense
base_2027q4_claims
2027Q4 / base256.93
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(base_2027q4_net_premium, base_2027q4_net_loss_ratio).
Other insurance expense / gross earned premium
base_2027q4_insurance_cost_ratio
2027Q4 / base8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
base_2027q4_other_insurance
2027Q4 / base40.40
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(base_2027q4_gross_earned, base_2027q4_insurance_cost_ratio).
D&A allocated to gross profit
base_2027q4_gp_da
2027Q4 / base0.75
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
base_2027q4_gross_cost
2027Q4 / base298.07
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(base_2027q4_claims, base_2027q4_other_insurance, base_2027q4_gp_da).
GAAP gross profit proxy
base_2027q4_gross_profit
2027Q4 / base154.93
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(base_2027q4_revenue, base_2027q4_gross_cost).
General Catalyst new advances
base_2027q4_gc_advance
2027Q4 / base0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
base_2027q4_gc_principal
2027Q4 / base30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
base_2027q4_gc_available
2027Q4 / base161.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(base_2027q3_gc_ending, base_2027q4_gc_advance).
General Catalyst ending borrowing
base_2027q4_gc_ending
2027Q4 / base131.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(base_2027q4_gc_available, base_2027q4_gc_principal).
Hannover new advances
base_2027q4_hannover_advance
2027Q4 / base40.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
base_2027q4_hannover_principal
2027Q4 / base15.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
base_2027q4_hannover_available
2027Q4 / base145.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(base_2027q3_hannover_ending, base_2027q4_hannover_advance).
Hannover ending borrowing
base_2027q4_hannover_ending
2027Q4 / base130.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(base_2027q4_hannover_available, base_2027q4_hannover_principal).
Opening plus closing gc balance
base_2027q4_gc_balance_sum
2027Q4 / base292.80
USD_millions
derived: Quarter average approximation. Formula: sum(base_2027q3_gc_ending, base_2027q4_gc_ending).
Average balance factor
base_2027q4_gc_half
2027Q4 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
base_2027q4_gc_average
2027Q4 / base146.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q4_gc_balance_sum, base_2027q4_gc_half).
gc annual financing rate
base_2027q4_gc_annual_rate
2027Q4 / base16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q4_gc_quarter
2027Q4 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
base_2027q4_gc_interest
2027Q4 / base5.86
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q4_gc_average, base_2027q4_gc_annual_rate, base_2027q4_gc_quarter).
Opening plus closing hannover balance
base_2027q4_hannover_balance_sum
2027Q4 / base235.00
USD_millions
derived: Quarter average approximation. Formula: sum(base_2027q3_hannover_ending, base_2027q4_hannover_ending).
Average balance factor
base_2027q4_hannover_half
2027Q4 / base50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
base_2027q4_hannover_average
2027Q4 / base117.50
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(base_2027q4_hannover_balance_sum, base_2027q4_hannover_half).
hannover annual financing rate
base_2027q4_hannover_annual_rate
2027Q4 / base9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
base_2027q4_hannover_quarter
2027Q4 / base25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
base_2027q4_hannover_interest
2027Q4 / base2.88
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(base_2027q4_hannover_average, base_2027q4_hannover_annual_rate, base_2027q4_hannover_quarter).
Growth-financing interest
base_2027q4_finance_interest
2027Q4 / base8.73
USD_millions
derived: Old and new financing coexist. Formula: sum(base_2027q4_gc_interest, base_2027q4_hannover_interest).
Total SBC
base_2027q4_sbc
2027Q4 / base29.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
base_2027q4_da
2027Q4 / base3.80
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
base_2027q4_other_interest
2027Q4 / base1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
base_2027q4_ordinary_opex
2027Q4 / base147.47
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
base_2027q4_operating_expense
2027Q4 / base156.21
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(base_2027q4_ordinary_opex, base_2027q4_finance_interest).
Claims insurance and departmental expense
base_2027q4_total_cost
2027Q4 / base453.53
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(base_2027q4_claims, base_2027q4_other_insurance, base_2027q4_operating_expense).
GAAP pretax result
base_2027q4_pretax
2027Q4 / base-0.53
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(base_2027q4_revenue, base_2027q4_total_cost).
Pretax plus noncash and financing addbacks
base_2027q4_ebitda_add
2027Q4 / base41.00
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(base_2027q4_pretax, base_2027q4_sbc, base_2027q4_da, base_2027q4_finance_interest).
Excluded investment and other interest
base_2027q4_ebitda_income_remove
2027Q4 / base11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(base_2027q4_investment_income, base_2027q4_other_interest).
Adjusted EBITDA proxy
base_2027q4_adj_ebitda
2027Q4 / base30.00
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(base_2027q4_ebitda_add, base_2027q4_ebitda_income_remove).
Income tax cash/expense allowance
base_2027q4_cash_tax
2027Q4 / base2.50
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
base_2027q4_net_income
2027Q4 / base-3.03
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(base_2027q4_pretax, base_2027q4_cash_tax).
Unearned premium cash inflow
base_2027q4_unearned_inflow
2027Q4 / base97.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
base_2027q4_claims_reserve_inflow
2027Q4 / base13.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
base_2027q4_insurance_inflows
2027Q4 / base110.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(base_2027q4_unearned_inflow, base_2027q4_claims_reserve_inflow).
Premium receivable cash use
base_2027q4_premium_receivables
2027Q4 / base95.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
base_2027q4_reinsurance_other
2027Q4 / base13.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
base_2027q4_insurance_uses
2027Q4 / base108.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(base_2027q4_premium_receivables, base_2027q4_reinsurance_other).
Insurance working-capital inflow
base_2027q4_insurance_wc
2027Q4 / base2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(base_2027q4_insurance_inflows, base_2027q4_insurance_uses).
Noncash premium bad-debt allowance
base_2027q4_bad_debt
2027Q4 / base9.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
base_2027q4_cfo
2027Q4 / base40.77
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(base_2027q4_net_income, base_2027q4_sbc, base_2027q4_da, base_2027q4_bad_debt, base_2027q4_insurance_wc).
Cash capex
base_2027q4_capex
2027Q4 / base7.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
base_2027q4_fcf
2027Q4 / base33.27
USD_millions
derived: No debt proceeds included. Formula: subtract(base_2027q4_cfo, base_2027q4_capex).
New growth advances
base_2027q4_growth_advances
2027Q4 / base40.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(base_2027q4_gc_advance, base_2027q4_hannover_advance).
Growth principal repayments
base_2027q4_growth_principal
2027Q4 / base45.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(base_2027q4_gc_principal, base_2027q4_hannover_principal).
Net growth borrowing
base_2027q4_net_growth_financing
2027Q4 / base-5.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(base_2027q4_growth_advances, base_2027q4_growth_principal).
Cash after net growth borrowing
base_2027q4_cash_after_financing
2027Q4 / base28.27
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(base_2027q4_fcf, base_2027q4_net_growth_financing).
Total revenue ($M)
base_fy2026_revenue
FY2026 / base1,217.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_revenue, base_2026q3_revenue, base_2026q4_revenue).
Gross earned premium ($M)
base_fy2026_gross_earned
FY2026 / base1,376.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_gross_earned, base_2026q3_gross_earned, base_2026q4_gross_earned).
Net earned premium ($M)
base_fy2026_net_premium
FY2026 / base1,042.27
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_net_premium, base_2026q3_net_premium, base_2026q4_net_premium).
Net loss and adjustment expense ($M)
base_fy2026_claims
FY2026 / base665.61
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_claims, base_2026q3_claims, base_2026q4_claims).
GAAP gross profit proxy ($M)
base_fy2026_gross_profit
FY2026 / base439.55
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_gross_profit, base_2026q3_gross_profit, base_2026q4_gross_profit).
GAAP pretax income proxy ($M)
base_fy2026_pretax
FY2026 / base-141.51
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_pretax, base_2026q3_pretax, base_2026q4_pretax).
Adjusted EBITDA proxy ($M)
base_fy2026_adj_ebitda
FY2026 / base-49.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_adj_ebitda, base_2026q3_adj_ebitda, base_2026q4_adj_ebitda).
Operating cash flow proxy ($M)
base_fy2026_cfo
FY2026 / base0.29
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_cfo, base_2026q3_cfo, base_2026q4_cfo).
Cash capital expenditure ($M)
base_fy2026_capex
FY2026 / base18.60
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_capex, base_2026q3_capex, base_2026q4_capex).
Unfinanced CFO less capex ($M)
base_fy2026_fcf
FY2026 / base-18.31
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_fcf, base_2026q3_fcf, base_2026q4_fcf).
Growth advances less principal repayments ($M)
base_fy2026_net_growth_financing
FY2026 / base103.30
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_net_growth_financing, base_2026q3_net_growth_financing, base_2026q4_net_growth_financing).
Cash after net growth borrowing ($M)
base_fy2026_cash_after_financing
FY2026 / base84.99
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_cash_after_financing, base_2026q3_cash_after_financing, base_2026q4_cash_after_financing).
Total revenue ($M)
base_fy2027_revenue
FY2027 / base1,625.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_revenue, base_2027q2_revenue, base_2027q3_revenue, base_2027q4_revenue).
Gross earned premium ($M)
base_fy2027_gross_earned
FY2027 / base1,815.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_gross_earned, base_2027q2_gross_earned, base_2027q3_gross_earned, base_2027q4_gross_earned).
Net earned premium ($M)
base_fy2027_net_premium
FY2027 / base1,420.33
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_net_premium, base_2027q2_net_premium, base_2027q3_net_premium, base_2027q4_net_premium).
Net loss and adjustment expense ($M)
base_fy2027_claims
FY2027 / base931.45
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_claims, base_2027q2_claims, base_2027q3_claims, base_2027q4_claims).
GAAP gross profit proxy ($M)
base_fy2027_gross_profit
FY2027 / base545.65
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_gross_profit, base_2027q2_gross_profit, base_2027q3_gross_profit, base_2027q4_gross_profit).
GAAP pretax income proxy ($M)
base_fy2027_pretax
FY2027 / base-83.41
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_pretax, base_2027q2_pretax, base_2027q3_pretax, base_2027q4_pretax).
Adjusted EBITDA proxy ($M)
base_fy2027_adj_ebitda
FY2027 / base35.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_adj_ebitda, base_2027q2_adj_ebitda, base_2027q3_adj_ebitda, base_2027q4_adj_ebitda).
Operating cash flow proxy ($M)
base_fy2027_cfo
FY2027 / base72.79
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_cfo, base_2027q2_cfo, base_2027q3_cfo, base_2027q4_cfo).
Cash capital expenditure ($M)
base_fy2027_capex
FY2027 / base27.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_capex, base_2027q2_capex, base_2027q3_capex, base_2027q4_capex).
Unfinanced CFO less capex ($M)
base_fy2027_fcf
FY2027 / base45.79
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_fcf, base_2027q2_fcf, base_2027q3_fcf, base_2027q4_fcf).
Growth advances less principal repayments ($M)
base_fy2027_net_growth_financing
FY2027 / base0.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_net_growth_financing, base_2027q2_net_growth_financing, base_2027q3_net_growth_financing, base_2027q4_net_growth_financing).
Cash after net growth borrowing ($M)
base_fy2027_cash_after_financing
FY2027 / base45.79
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(base_2027q1_cash_after_financing, base_2027q2_cash_after_financing, base_2027q3_cash_after_financing, base_2027q4_cash_after_financing).
Gross earned premium
upside_2026q3_gross_earned
2026Q3 / upside364.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
upside_2026q3_retention
2026Q3 / upside80.6%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
upside_2026q3_net_premium
2026Q3 / upside293.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(upside_2026q3_gross_earned, upside_2026q3_retention).
Ceded earned premium
upside_2026q3_ceded_premium
2026Q3 / upside70.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(upside_2026q3_gross_earned, upside_2026q3_net_premium).
Ceding commission / ceded premium
upside_2026q3_commission_rate
2026Q3 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
upside_2026q3_ceding_commission
2026Q3 / upside17.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(upside_2026q3_ceded_premium, upside_2026q3_commission_rate).
Investment income
upside_2026q3_investment_income
2026Q3 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
upside_2026q3_other_revenue
2026Q3 / upside13.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
upside_2026q3_revenue
2026Q3 / upside334.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(upside_2026q3_net_premium, upside_2026q3_ceding_commission, upside_2026q3_investment_income, upside_2026q3_other_revenue).
Attritional loss ratio
upside_2026q3_attritional_loss
2026Q3 / upside57.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
upside_2026q3_cat_loss
2026Q3 / upside2.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
upside_2026q3_lae_ratio
2026Q3 / upside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
upside_2026q3_prior_development
2026Q3 / upside-2.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
upside_2026q3_gross_loss_ratio
2026Q3 / upside62.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(upside_2026q3_attritional_loss, upside_2026q3_cat_loss, upside_2026q3_lae_ratio, upside_2026q3_prior_development).
Net reinsurance loss-ratio difference
upside_2026q3_net_reinsurance_basis
2026Q3 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
upside_2026q3_net_loss_ratio
2026Q3 / upside62.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(upside_2026q3_gross_loss_ratio, upside_2026q3_net_reinsurance_basis).
Net losses and adjustment expense
upside_2026q3_claims
2026Q3 / upside181.87
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(upside_2026q3_net_premium, upside_2026q3_net_loss_ratio).
Other insurance expense / gross earned premium
upside_2026q3_insurance_cost_ratio
2026Q3 / upside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
upside_2026q3_other_insurance
2026Q3 / upside29.12
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(upside_2026q3_gross_earned, upside_2026q3_insurance_cost_ratio).
D&A allocated to gross profit
upside_2026q3_gp_da
2026Q3 / upside0.50
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
upside_2026q3_gross_cost
2026Q3 / upside211.49
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(upside_2026q3_claims, upside_2026q3_other_insurance, upside_2026q3_gp_da).
GAAP gross profit proxy
upside_2026q3_gross_profit
2026Q3 / upside122.51
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(upside_2026q3_revenue, upside_2026q3_gross_cost).
General Catalyst new advances
upside_2026q3_gc_advance
2026Q3 / upside55.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
upside_2026q3_gc_principal
2026Q3 / upside25.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
upside_2026q3_gc_available
2026Q3 / upside261.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(gc_opening, upside_2026q3_gc_advance).
General Catalyst ending borrowing
upside_2026q3_gc_ending
2026Q3 / upside236.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(upside_2026q3_gc_available, upside_2026q3_gc_principal).
Hannover new advances
upside_2026q3_hannover_advance
2026Q3 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
upside_2026q3_hannover_principal
2026Q3 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
upside_2026q3_hannover_available
2026Q3 / upside0.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(hannover_opening, upside_2026q3_hannover_advance).
Hannover ending borrowing
upside_2026q3_hannover_ending
2026Q3 / upside0.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(upside_2026q3_hannover_available, upside_2026q3_hannover_principal).
Opening plus closing gc balance
upside_2026q3_gc_balance_sum
2026Q3 / upside442.80
USD_millions
derived: Quarter average approximation. Formula: sum(gc_opening, upside_2026q3_gc_ending).
Average balance factor
upside_2026q3_gc_half
2026Q3 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
upside_2026q3_gc_average
2026Q3 / upside221.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2026q3_gc_balance_sum, upside_2026q3_gc_half).
gc annual financing rate
upside_2026q3_gc_annual_rate
2026Q3 / upside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2026q3_gc_quarter
2026Q3 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
upside_2026q3_gc_interest
2026Q3 / upside8.86
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2026q3_gc_average, upside_2026q3_gc_annual_rate, upside_2026q3_gc_quarter).
Opening plus closing hannover balance
upside_2026q3_hannover_balance_sum
2026Q3 / upside0.00
USD_millions
derived: Quarter average approximation. Formula: sum(hannover_opening, upside_2026q3_hannover_ending).
Average balance factor
upside_2026q3_hannover_half
2026Q3 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
upside_2026q3_hannover_average
2026Q3 / upside0.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2026q3_hannover_balance_sum, upside_2026q3_hannover_half).
hannover annual financing rate
upside_2026q3_hannover_annual_rate
2026Q3 / upside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2026q3_hannover_quarter
2026Q3 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
upside_2026q3_hannover_interest
2026Q3 / upside0.00
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2026q3_hannover_average, upside_2026q3_hannover_annual_rate, upside_2026q3_hannover_quarter).
Growth-financing interest
upside_2026q3_finance_interest
2026Q3 / upside8.86
USD_millions
derived: Old and new financing coexist. Formula: sum(upside_2026q3_gc_interest, upside_2026q3_hannover_interest).
Total SBC
upside_2026q3_sbc
2026Q3 / upside24.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
upside_2026q3_da
2026Q3 / upside2.80
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
upside_2026q3_other_interest
2026Q3 / upside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
upside_2026q3_ordinary_opex
2026Q3 / upside157.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
upside_2026q3_operating_expense
2026Q3 / upside165.86
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(upside_2026q3_ordinary_opex, upside_2026q3_finance_interest).
Claims insurance and departmental expense
upside_2026q3_total_cost
2026Q3 / upside376.84
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(upside_2026q3_claims, upside_2026q3_other_insurance, upside_2026q3_operating_expense).
GAAP pretax result
upside_2026q3_pretax
2026Q3 / upside-42.84
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(upside_2026q3_revenue, upside_2026q3_total_cost).
Pretax plus noncash and financing addbacks
upside_2026q3_ebitda_add
2026Q3 / upside-7.19
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(upside_2026q3_pretax, upside_2026q3_sbc, upside_2026q3_da, upside_2026q3_finance_interest).
Excluded investment and other interest
upside_2026q3_ebitda_income_remove
2026Q3 / upside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(upside_2026q3_investment_income, upside_2026q3_other_interest).
Adjusted EBITDA proxy
upside_2026q3_adj_ebitda
2026Q3 / upside-18.19
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(upside_2026q3_ebitda_add, upside_2026q3_ebitda_income_remove).
Income tax cash/expense allowance
upside_2026q3_cash_tax
2026Q3 / upside1.50
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
upside_2026q3_net_income
2026Q3 / upside-44.34
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(upside_2026q3_pretax, upside_2026q3_cash_tax).
Unearned premium cash inflow
upside_2026q3_unearned_inflow
2026Q3 / upside62.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
upside_2026q3_claims_reserve_inflow
2026Q3 / upside8.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
upside_2026q3_insurance_inflows
2026Q3 / upside70.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(upside_2026q3_unearned_inflow, upside_2026q3_claims_reserve_inflow).
Premium receivable cash use
upside_2026q3_premium_receivables
2026Q3 / upside60.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
upside_2026q3_reinsurance_other
2026Q3 / upside8.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
upside_2026q3_insurance_uses
2026Q3 / upside68.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(upside_2026q3_premium_receivables, upside_2026q3_reinsurance_other).
Insurance working-capital inflow
upside_2026q3_insurance_wc
2026Q3 / upside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(upside_2026q3_insurance_inflows, upside_2026q3_insurance_uses).
Noncash premium bad-debt allowance
upside_2026q3_bad_debt
2026Q3 / upside6.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
upside_2026q3_cfo
2026Q3 / upside-9.04
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(upside_2026q3_net_income, upside_2026q3_sbc, upside_2026q3_da, upside_2026q3_bad_debt, upside_2026q3_insurance_wc).
Cash capex
upside_2026q3_capex
2026Q3 / upside5.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
upside_2026q3_fcf
2026Q3 / upside-14.04
USD_millions
derived: No debt proceeds included. Formula: subtract(upside_2026q3_cfo, upside_2026q3_capex).
New growth advances
upside_2026q3_growth_advances
2026Q3 / upside55.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(upside_2026q3_gc_advance, upside_2026q3_hannover_advance).
Growth principal repayments
upside_2026q3_growth_principal
2026Q3 / upside25.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(upside_2026q3_gc_principal, upside_2026q3_hannover_principal).
Net growth borrowing
upside_2026q3_net_growth_financing
2026Q3 / upside30.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(upside_2026q3_growth_advances, upside_2026q3_growth_principal).
Cash after net growth borrowing
upside_2026q3_cash_after_financing
2026Q3 / upside15.96
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(upside_2026q3_fcf, upside_2026q3_net_growth_financing).
Gross earned premium
upside_2026q4_gross_earned
2026Q4 / upside394.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
upside_2026q4_retention
2026Q4 / upside79.4%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
upside_2026q4_net_premium
2026Q4 / upside312.67
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(upside_2026q4_gross_earned, upside_2026q4_retention).
Ceded earned premium
upside_2026q4_ceded_premium
2026Q4 / upside81.33
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(upside_2026q4_gross_earned, upside_2026q4_net_premium).
Ceding commission / ceded premium
upside_2026q4_commission_rate
2026Q4 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
upside_2026q4_ceding_commission
2026Q4 / upside20.33
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(upside_2026q4_ceded_premium, upside_2026q4_commission_rate).
Investment income
upside_2026q4_investment_income
2026Q4 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
upside_2026q4_other_revenue
2026Q4 / upside14.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
upside_2026q4_revenue
2026Q4 / upside357.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(upside_2026q4_net_premium, upside_2026q4_ceding_commission, upside_2026q4_investment_income, upside_2026q4_other_revenue).
Attritional loss ratio
upside_2026q4_attritional_loss
2026Q4 / upside56.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
upside_2026q4_cat_loss
2026Q4 / upside2.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
upside_2026q4_lae_ratio
2026Q4 / upside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
upside_2026q4_prior_development
2026Q4 / upside-1.5%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
upside_2026q4_gross_loss_ratio
2026Q4 / upside61.5%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(upside_2026q4_attritional_loss, upside_2026q4_cat_loss, upside_2026q4_lae_ratio, upside_2026q4_prior_development).
Net reinsurance loss-ratio difference
upside_2026q4_net_reinsurance_basis
2026Q4 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
upside_2026q4_net_loss_ratio
2026Q4 / upside61.5%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(upside_2026q4_gross_loss_ratio, upside_2026q4_net_reinsurance_basis).
Net losses and adjustment expense
upside_2026q4_claims
2026Q4 / upside192.29
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(upside_2026q4_net_premium, upside_2026q4_net_loss_ratio).
Other insurance expense / gross earned premium
upside_2026q4_insurance_cost_ratio
2026Q4 / upside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
upside_2026q4_other_insurance
2026Q4 / upside31.52
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(upside_2026q4_gross_earned, upside_2026q4_insurance_cost_ratio).
D&A allocated to gross profit
upside_2026q4_gp_da
2026Q4 / upside0.55
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
upside_2026q4_gross_cost
2026Q4 / upside224.36
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(upside_2026q4_claims, upside_2026q4_other_insurance, upside_2026q4_gp_da).
GAAP gross profit proxy
upside_2026q4_gross_profit
2026Q4 / upside132.64
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(upside_2026q4_revenue, upside_2026q4_gross_cost).
General Catalyst new advances
upside_2026q4_gc_advance
2026Q4 / upside55.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
upside_2026q4_gc_principal
2026Q4 / upside30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
upside_2026q4_gc_available
2026Q4 / upside291.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(upside_2026q3_gc_ending, upside_2026q4_gc_advance).
General Catalyst ending borrowing
upside_2026q4_gc_ending
2026Q4 / upside261.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(upside_2026q4_gc_available, upside_2026q4_gc_principal).
Hannover new advances
upside_2026q4_hannover_advance
2026Q4 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
upside_2026q4_hannover_principal
2026Q4 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
upside_2026q4_hannover_available
2026Q4 / upside0.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(upside_2026q3_hannover_ending, upside_2026q4_hannover_advance).
Hannover ending borrowing
upside_2026q4_hannover_ending
2026Q4 / upside0.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(upside_2026q4_hannover_available, upside_2026q4_hannover_principal).
Opening plus closing gc balance
upside_2026q4_gc_balance_sum
2026Q4 / upside497.80
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2026q3_gc_ending, upside_2026q4_gc_ending).
Average balance factor
upside_2026q4_gc_half
2026Q4 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
upside_2026q4_gc_average
2026Q4 / upside248.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2026q4_gc_balance_sum, upside_2026q4_gc_half).
gc annual financing rate
upside_2026q4_gc_annual_rate
2026Q4 / upside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2026q4_gc_quarter
2026Q4 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
upside_2026q4_gc_interest
2026Q4 / upside9.96
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2026q4_gc_average, upside_2026q4_gc_annual_rate, upside_2026q4_gc_quarter).
Opening plus closing hannover balance
upside_2026q4_hannover_balance_sum
2026Q4 / upside0.00
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2026q3_hannover_ending, upside_2026q4_hannover_ending).
Average balance factor
upside_2026q4_hannover_half
2026Q4 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
upside_2026q4_hannover_average
2026Q4 / upside0.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2026q4_hannover_balance_sum, upside_2026q4_hannover_half).
hannover annual financing rate
upside_2026q4_hannover_annual_rate
2026Q4 / upside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2026q4_hannover_quarter
2026Q4 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
upside_2026q4_hannover_interest
2026Q4 / upside0.00
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2026q4_hannover_average, upside_2026q4_hannover_annual_rate, upside_2026q4_hannover_quarter).
Growth-financing interest
upside_2026q4_finance_interest
2026Q4 / upside9.96
USD_millions
derived: Old and new financing coexist. Formula: sum(upside_2026q4_gc_interest, upside_2026q4_hannover_interest).
Total SBC
upside_2026q4_sbc
2026Q4 / upside25.30
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
upside_2026q4_da
2026Q4 / upside3.00
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
upside_2026q4_other_interest
2026Q4 / upside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
upside_2026q4_ordinary_opex
2026Q4 / upside161.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
upside_2026q4_operating_expense
2026Q4 / upside170.96
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(upside_2026q4_ordinary_opex, upside_2026q4_finance_interest).
Claims insurance and departmental expense
upside_2026q4_total_cost
2026Q4 / upside394.77
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(upside_2026q4_claims, upside_2026q4_other_insurance, upside_2026q4_operating_expense).
GAAP pretax result
upside_2026q4_pretax
2026Q4 / upside-37.77
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(upside_2026q4_revenue, upside_2026q4_total_cost).
Pretax plus noncash and financing addbacks
upside_2026q4_ebitda_add
2026Q4 / upside0.49
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(upside_2026q4_pretax, upside_2026q4_sbc, upside_2026q4_da, upside_2026q4_finance_interest).
Excluded investment and other interest
upside_2026q4_ebitda_income_remove
2026Q4 / upside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(upside_2026q4_investment_income, upside_2026q4_other_interest).
Adjusted EBITDA proxy
upside_2026q4_adj_ebitda
2026Q4 / upside-10.51
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(upside_2026q4_ebitda_add, upside_2026q4_ebitda_income_remove).
Income tax cash/expense allowance
upside_2026q4_cash_tax
2026Q4 / upside1.70
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
upside_2026q4_net_income
2026Q4 / upside-39.47
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(upside_2026q4_pretax, upside_2026q4_cash_tax).
Unearned premium cash inflow
upside_2026q4_unearned_inflow
2026Q4 / upside69.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
upside_2026q4_claims_reserve_inflow
2026Q4 / upside9.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
upside_2026q4_insurance_inflows
2026Q4 / upside78.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(upside_2026q4_unearned_inflow, upside_2026q4_claims_reserve_inflow).
Premium receivable cash use
upside_2026q4_premium_receivables
2026Q4 / upside67.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
upside_2026q4_reinsurance_other
2026Q4 / upside9.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
upside_2026q4_insurance_uses
2026Q4 / upside76.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(upside_2026q4_premium_receivables, upside_2026q4_reinsurance_other).
Insurance working-capital inflow
upside_2026q4_insurance_wc
2026Q4 / upside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(upside_2026q4_insurance_inflows, upside_2026q4_insurance_uses).
Noncash premium bad-debt allowance
upside_2026q4_bad_debt
2026Q4 / upside7.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
upside_2026q4_cfo
2026Q4 / upside-2.17
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(upside_2026q4_net_income, upside_2026q4_sbc, upside_2026q4_da, upside_2026q4_bad_debt, upside_2026q4_insurance_wc).
Cash capex
upside_2026q4_capex
2026Q4 / upside5.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
upside_2026q4_fcf
2026Q4 / upside-7.67
USD_millions
derived: No debt proceeds included. Formula: subtract(upside_2026q4_cfo, upside_2026q4_capex).
New growth advances
upside_2026q4_growth_advances
2026Q4 / upside55.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(upside_2026q4_gc_advance, upside_2026q4_hannover_advance).
Growth principal repayments
upside_2026q4_growth_principal
2026Q4 / upside30.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(upside_2026q4_gc_principal, upside_2026q4_hannover_principal).
Net growth borrowing
upside_2026q4_net_growth_financing
2026Q4 / upside25.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(upside_2026q4_growth_advances, upside_2026q4_growth_principal).
Cash after net growth borrowing
upside_2026q4_cash_after_financing
2026Q4 / upside17.33
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(upside_2026q4_fcf, upside_2026q4_net_growth_financing).
Gross earned premium
upside_2027q1_gross_earned
2027Q1 / upside430.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
upside_2027q1_retention
2027Q1 / upside79.8%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
upside_2027q1_net_premium
2027Q1 / upside343.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(upside_2027q1_gross_earned, upside_2027q1_retention).
Ceded earned premium
upside_2027q1_ceded_premium
2027Q1 / upside86.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(upside_2027q1_gross_earned, upside_2027q1_net_premium).
Ceding commission / ceded premium
upside_2027q1_commission_rate
2027Q1 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
upside_2027q1_ceding_commission
2027Q1 / upside21.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(upside_2027q1_ceded_premium, upside_2027q1_commission_rate).
Investment income
upside_2027q1_investment_income
2027Q1 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
upside_2027q1_other_revenue
2027Q1 / upside15.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
upside_2027q1_revenue
2027Q1 / upside390.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(upside_2027q1_net_premium, upside_2027q1_ceding_commission, upside_2027q1_investment_income, upside_2027q1_other_revenue).
Attritional loss ratio
upside_2027q1_attritional_loss
2027Q1 / upside55.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
upside_2027q1_cat_loss
2027Q1 / upside2.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
upside_2027q1_lae_ratio
2027Q1 / upside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
upside_2027q1_prior_development
2027Q1 / upside-1.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
upside_2027q1_gross_loss_ratio
2027Q1 / upside61.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(upside_2027q1_attritional_loss, upside_2027q1_cat_loss, upside_2027q1_lae_ratio, upside_2027q1_prior_development).
Net reinsurance loss-ratio difference
upside_2027q1_net_reinsurance_basis
2027Q1 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
upside_2027q1_net_loss_ratio
2027Q1 / upside61.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(upside_2027q1_gross_loss_ratio, upside_2027q1_net_reinsurance_basis).
Net losses and adjustment expense
upside_2027q1_claims
2027Q1 / upside209.43
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(upside_2027q1_net_premium, upside_2027q1_net_loss_ratio).
Other insurance expense / gross earned premium
upside_2027q1_insurance_cost_ratio
2027Q1 / upside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
upside_2027q1_other_insurance
2027Q1 / upside34.40
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(upside_2027q1_gross_earned, upside_2027q1_insurance_cost_ratio).
D&A allocated to gross profit
upside_2027q1_gp_da
2027Q1 / upside0.60
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
upside_2027q1_gross_cost
2027Q1 / upside244.43
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(upside_2027q1_claims, upside_2027q1_other_insurance, upside_2027q1_gp_da).
GAAP gross profit proxy
upside_2027q1_gross_profit
2027Q1 / upside145.57
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(upside_2027q1_revenue, upside_2027q1_gross_cost).
General Catalyst new advances
upside_2027q1_gc_advance
2027Q1 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
upside_2027q1_gc_principal
2027Q1 / upside30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
upside_2027q1_gc_available
2027Q1 / upside261.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(upside_2026q4_gc_ending, upside_2027q1_gc_advance).
General Catalyst ending borrowing
upside_2027q1_gc_ending
2027Q1 / upside231.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(upside_2027q1_gc_available, upside_2027q1_gc_principal).
Hannover new advances
upside_2027q1_hannover_advance
2027Q1 / upside45.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
upside_2027q1_hannover_principal
2027Q1 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
upside_2027q1_hannover_available
2027Q1 / upside45.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(upside_2026q4_hannover_ending, upside_2027q1_hannover_advance).
Hannover ending borrowing
upside_2027q1_hannover_ending
2027Q1 / upside45.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(upside_2027q1_hannover_available, upside_2027q1_hannover_principal).
Opening plus closing gc balance
upside_2027q1_gc_balance_sum
2027Q1 / upside492.80
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2026q4_gc_ending, upside_2027q1_gc_ending).
Average balance factor
upside_2027q1_gc_half
2027Q1 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
upside_2027q1_gc_average
2027Q1 / upside246.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q1_gc_balance_sum, upside_2027q1_gc_half).
gc annual financing rate
upside_2027q1_gc_annual_rate
2027Q1 / upside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q1_gc_quarter
2027Q1 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
upside_2027q1_gc_interest
2027Q1 / upside9.86
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q1_gc_average, upside_2027q1_gc_annual_rate, upside_2027q1_gc_quarter).
Opening plus closing hannover balance
upside_2027q1_hannover_balance_sum
2027Q1 / upside45.00
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2026q4_hannover_ending, upside_2027q1_hannover_ending).
Average balance factor
upside_2027q1_hannover_half
2027Q1 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
upside_2027q1_hannover_average
2027Q1 / upside22.50
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q1_hannover_balance_sum, upside_2027q1_hannover_half).
hannover annual financing rate
upside_2027q1_hannover_annual_rate
2027Q1 / upside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q1_hannover_quarter
2027Q1 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
upside_2027q1_hannover_interest
2027Q1 / upside0.55
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q1_hannover_average, upside_2027q1_hannover_annual_rate, upside_2027q1_hannover_quarter).
Growth-financing interest
upside_2027q1_finance_interest
2027Q1 / upside10.41
USD_millions
derived: Old and new financing coexist. Formula: sum(upside_2027q1_gc_interest, upside_2027q1_hannover_interest).
Total SBC
upside_2027q1_sbc
2027Q1 / upside26.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
upside_2027q1_da
2027Q1 / upside3.20
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
upside_2027q1_other_interest
2027Q1 / upside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
upside_2027q1_ordinary_opex
2027Q1 / upside168.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
upside_2027q1_operating_expense
2027Q1 / upside178.41
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(upside_2027q1_ordinary_opex, upside_2027q1_finance_interest).
Claims insurance and departmental expense
upside_2027q1_total_cost
2027Q1 / upside422.24
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(upside_2027q1_claims, upside_2027q1_other_insurance, upside_2027q1_operating_expense).
GAAP pretax result
upside_2027q1_pretax
2027Q1 / upside-32.24
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(upside_2027q1_revenue, upside_2027q1_total_cost).
Pretax plus noncash and financing addbacks
upside_2027q1_ebitda_add
2027Q1 / upside7.37
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(upside_2027q1_pretax, upside_2027q1_sbc, upside_2027q1_da, upside_2027q1_finance_interest).
Excluded investment and other interest
upside_2027q1_ebitda_income_remove
2027Q1 / upside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(upside_2027q1_investment_income, upside_2027q1_other_interest).
Adjusted EBITDA proxy
upside_2027q1_adj_ebitda
2027Q1 / upside-3.63
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(upside_2027q1_ebitda_add, upside_2027q1_ebitda_income_remove).
Income tax cash/expense allowance
upside_2027q1_cash_tax
2027Q1 / upside1.90
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
upside_2027q1_net_income
2027Q1 / upside-34.14
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(upside_2027q1_pretax, upside_2027q1_cash_tax).
Unearned premium cash inflow
upside_2027q1_unearned_inflow
2027Q1 / upside76.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
upside_2027q1_claims_reserve_inflow
2027Q1 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
upside_2027q1_insurance_inflows
2027Q1 / upside86.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(upside_2027q1_unearned_inflow, upside_2027q1_claims_reserve_inflow).
Premium receivable cash use
upside_2027q1_premium_receivables
2027Q1 / upside74.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
upside_2027q1_reinsurance_other
2027Q1 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
upside_2027q1_insurance_uses
2027Q1 / upside84.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(upside_2027q1_premium_receivables, upside_2027q1_reinsurance_other).
Insurance working-capital inflow
upside_2027q1_insurance_wc
2027Q1 / upside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(upside_2027q1_insurance_inflows, upside_2027q1_insurance_uses).
Noncash premium bad-debt allowance
upside_2027q1_bad_debt
2027Q1 / upside7.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
upside_2027q1_cfo
2027Q1 / upside4.56
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(upside_2027q1_net_income, upside_2027q1_sbc, upside_2027q1_da, upside_2027q1_bad_debt, upside_2027q1_insurance_wc).
Cash capex
upside_2027q1_capex
2027Q1 / upside6.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
upside_2027q1_fcf
2027Q1 / upside-1.44
USD_millions
derived: No debt proceeds included. Formula: subtract(upside_2027q1_cfo, upside_2027q1_capex).
New growth advances
upside_2027q1_growth_advances
2027Q1 / upside45.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(upside_2027q1_gc_advance, upside_2027q1_hannover_advance).
Growth principal repayments
upside_2027q1_growth_principal
2027Q1 / upside30.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(upside_2027q1_gc_principal, upside_2027q1_hannover_principal).
Net growth borrowing
upside_2027q1_net_growth_financing
2027Q1 / upside15.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(upside_2027q1_growth_advances, upside_2027q1_growth_principal).
Cash after net growth borrowing
upside_2027q1_cash_after_financing
2027Q1 / upside13.56
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(upside_2027q1_fcf, upside_2027q1_net_growth_financing).
Gross earned premium
upside_2027q2_gross_earned
2027Q2 / upside473.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
upside_2027q2_retention
2027Q2 / upside80.5%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
upside_2027q2_net_premium
2027Q2 / upside381.00
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(upside_2027q2_gross_earned, upside_2027q2_retention).
Ceded earned premium
upside_2027q2_ceded_premium
2027Q2 / upside92.00
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(upside_2027q2_gross_earned, upside_2027q2_net_premium).
Ceding commission / ceded premium
upside_2027q2_commission_rate
2027Q2 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
upside_2027q2_ceding_commission
2027Q2 / upside23.00
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(upside_2027q2_ceded_premium, upside_2027q2_commission_rate).
Investment income
upside_2027q2_investment_income
2027Q2 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
upside_2027q2_other_revenue
2027Q2 / upside16.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
upside_2027q2_revenue
2027Q2 / upside430.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(upside_2027q2_net_premium, upside_2027q2_ceding_commission, upside_2027q2_investment_income, upside_2027q2_other_revenue).
Attritional loss ratio
upside_2027q2_attritional_loss
2027Q2 / upside54.5%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
upside_2027q2_cat_loss
2027Q2 / upside2.5%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
upside_2027q2_lae_ratio
2027Q2 / upside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
upside_2027q2_prior_development
2027Q2 / upside-0.5%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
upside_2027q2_gross_loss_ratio
2027Q2 / upside61.5%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(upside_2027q2_attritional_loss, upside_2027q2_cat_loss, upside_2027q2_lae_ratio, upside_2027q2_prior_development).
Net reinsurance loss-ratio difference
upside_2027q2_net_reinsurance_basis
2027Q2 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
upside_2027q2_net_loss_ratio
2027Q2 / upside61.5%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(upside_2027q2_gross_loss_ratio, upside_2027q2_net_reinsurance_basis).
Net losses and adjustment expense
upside_2027q2_claims
2027Q2 / upside234.32
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(upside_2027q2_net_premium, upside_2027q2_net_loss_ratio).
Other insurance expense / gross earned premium
upside_2027q2_insurance_cost_ratio
2027Q2 / upside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
upside_2027q2_other_insurance
2027Q2 / upside37.84
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(upside_2027q2_gross_earned, upside_2027q2_insurance_cost_ratio).
D&A allocated to gross profit
upside_2027q2_gp_da
2027Q2 / upside0.65
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
upside_2027q2_gross_cost
2027Q2 / upside272.81
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(upside_2027q2_claims, upside_2027q2_other_insurance, upside_2027q2_gp_da).
GAAP gross profit proxy
upside_2027q2_gross_profit
2027Q2 / upside157.19
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(upside_2027q2_revenue, upside_2027q2_gross_cost).
General Catalyst new advances
upside_2027q2_gc_advance
2027Q2 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
upside_2027q2_gc_principal
2027Q2 / upside35.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
upside_2027q2_gc_available
2027Q2 / upside231.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(upside_2027q1_gc_ending, upside_2027q2_gc_advance).
General Catalyst ending borrowing
upside_2027q2_gc_ending
2027Q2 / upside196.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(upside_2027q2_gc_available, upside_2027q2_gc_principal).
Hannover new advances
upside_2027q2_hannover_advance
2027Q2 / upside45.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
upside_2027q2_hannover_principal
2027Q2 / upside5.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
upside_2027q2_hannover_available
2027Q2 / upside90.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(upside_2027q1_hannover_ending, upside_2027q2_hannover_advance).
Hannover ending borrowing
upside_2027q2_hannover_ending
2027Q2 / upside85.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(upside_2027q2_hannover_available, upside_2027q2_hannover_principal).
Opening plus closing gc balance
upside_2027q2_gc_balance_sum
2027Q2 / upside427.80
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2027q1_gc_ending, upside_2027q2_gc_ending).
Average balance factor
upside_2027q2_gc_half
2027Q2 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
upside_2027q2_gc_average
2027Q2 / upside213.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q2_gc_balance_sum, upside_2027q2_gc_half).
gc annual financing rate
upside_2027q2_gc_annual_rate
2027Q2 / upside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q2_gc_quarter
2027Q2 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
upside_2027q2_gc_interest
2027Q2 / upside8.56
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q2_gc_average, upside_2027q2_gc_annual_rate, upside_2027q2_gc_quarter).
Opening plus closing hannover balance
upside_2027q2_hannover_balance_sum
2027Q2 / upside130.00
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2027q1_hannover_ending, upside_2027q2_hannover_ending).
Average balance factor
upside_2027q2_hannover_half
2027Q2 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
upside_2027q2_hannover_average
2027Q2 / upside65.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q2_hannover_balance_sum, upside_2027q2_hannover_half).
hannover annual financing rate
upside_2027q2_hannover_annual_rate
2027Q2 / upside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q2_hannover_quarter
2027Q2 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
upside_2027q2_hannover_interest
2027Q2 / upside1.59
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q2_hannover_average, upside_2027q2_hannover_annual_rate, upside_2027q2_hannover_quarter).
Growth-financing interest
upside_2027q2_finance_interest
2027Q2 / upside10.15
USD_millions
derived: Old and new financing coexist. Formula: sum(upside_2027q2_gc_interest, upside_2027q2_hannover_interest).
Total SBC
upside_2027q2_sbc
2027Q2 / upside27.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
upside_2027q2_da
2027Q2 / upside3.40
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
upside_2027q2_other_interest
2027Q2 / upside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
upside_2027q2_ordinary_opex
2027Q2 / upside180.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
upside_2027q2_operating_expense
2027Q2 / upside190.15
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(upside_2027q2_ordinary_opex, upside_2027q2_finance_interest).
Claims insurance and departmental expense
upside_2027q2_total_cost
2027Q2 / upside462.30
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(upside_2027q2_claims, upside_2027q2_other_insurance, upside_2027q2_operating_expense).
GAAP pretax result
upside_2027q2_pretax
2027Q2 / upside-32.30
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(upside_2027q2_revenue, upside_2027q2_total_cost).
Pretax plus noncash and financing addbacks
upside_2027q2_ebitda_add
2027Q2 / upside8.24
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(upside_2027q2_pretax, upside_2027q2_sbc, upside_2027q2_da, upside_2027q2_finance_interest).
Excluded investment and other interest
upside_2027q2_ebitda_income_remove
2027Q2 / upside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(upside_2027q2_investment_income, upside_2027q2_other_interest).
Adjusted EBITDA proxy
upside_2027q2_adj_ebitda
2027Q2 / upside-2.76
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(upside_2027q2_ebitda_add, upside_2027q2_ebitda_income_remove).
Income tax cash/expense allowance
upside_2027q2_cash_tax
2027Q2 / upside2.10
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
upside_2027q2_net_income
2027Q2 / upside-34.40
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(upside_2027q2_pretax, upside_2027q2_cash_tax).
Unearned premium cash inflow
upside_2027q2_unearned_inflow
2027Q2 / upside83.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
upside_2027q2_claims_reserve_inflow
2027Q2 / upside11.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
upside_2027q2_insurance_inflows
2027Q2 / upside94.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(upside_2027q2_unearned_inflow, upside_2027q2_claims_reserve_inflow).
Premium receivable cash use
upside_2027q2_premium_receivables
2027Q2 / upside81.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
upside_2027q2_reinsurance_other
2027Q2 / upside11.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
upside_2027q2_insurance_uses
2027Q2 / upside92.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(upside_2027q2_premium_receivables, upside_2027q2_reinsurance_other).
Insurance working-capital inflow
upside_2027q2_insurance_wc
2027Q2 / upside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(upside_2027q2_insurance_inflows, upside_2027q2_insurance_uses).
Noncash premium bad-debt allowance
upside_2027q2_bad_debt
2027Q2 / upside8.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
upside_2027q2_cfo
2027Q2 / upside6.00
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(upside_2027q2_net_income, upside_2027q2_sbc, upside_2027q2_da, upside_2027q2_bad_debt, upside_2027q2_insurance_wc).
Cash capex
upside_2027q2_capex
2027Q2 / upside6.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
upside_2027q2_fcf
2027Q2 / upside-0.50
USD_millions
derived: No debt proceeds included. Formula: subtract(upside_2027q2_cfo, upside_2027q2_capex).
New growth advances
upside_2027q2_growth_advances
2027Q2 / upside45.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(upside_2027q2_gc_advance, upside_2027q2_hannover_advance).
Growth principal repayments
upside_2027q2_growth_principal
2027Q2 / upside40.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(upside_2027q2_gc_principal, upside_2027q2_hannover_principal).
Net growth borrowing
upside_2027q2_net_growth_financing
2027Q2 / upside5.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(upside_2027q2_growth_advances, upside_2027q2_growth_principal).
Cash after net growth borrowing
upside_2027q2_cash_after_financing
2027Q2 / upside4.50
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(upside_2027q2_fcf, upside_2027q2_net_growth_financing).
Gross earned premium
upside_2027q3_gross_earned
2027Q3 / upside523.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
upside_2027q3_retention
2027Q3 / upside81.4%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
upside_2027q3_net_premium
2027Q3 / upside425.67
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(upside_2027q3_gross_earned, upside_2027q3_retention).
Ceded earned premium
upside_2027q3_ceded_premium
2027Q3 / upside97.33
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(upside_2027q3_gross_earned, upside_2027q3_net_premium).
Ceding commission / ceded premium
upside_2027q3_commission_rate
2027Q3 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
upside_2027q3_ceding_commission
2027Q3 / upside24.33
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(upside_2027q3_ceded_premium, upside_2027q3_commission_rate).
Investment income
upside_2027q3_investment_income
2027Q3 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
upside_2027q3_other_revenue
2027Q3 / upside17.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
upside_2027q3_revenue
2027Q3 / upside477.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(upside_2027q3_net_premium, upside_2027q3_ceding_commission, upside_2027q3_investment_income, upside_2027q3_other_revenue).
Attritional loss ratio
upside_2027q3_attritional_loss
2027Q3 / upside54.0%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
upside_2027q3_cat_loss
2027Q3 / upside3.0%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
upside_2027q3_lae_ratio
2027Q3 / upside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
upside_2027q3_prior_development
2027Q3 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
upside_2027q3_gross_loss_ratio
2027Q3 / upside62.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(upside_2027q3_attritional_loss, upside_2027q3_cat_loss, upside_2027q3_lae_ratio, upside_2027q3_prior_development).
Net reinsurance loss-ratio difference
upside_2027q3_net_reinsurance_basis
2027Q3 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
upside_2027q3_net_loss_ratio
2027Q3 / upside62.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(upside_2027q3_gross_loss_ratio, upside_2027q3_net_reinsurance_basis).
Net losses and adjustment expense
upside_2027q3_claims
2027Q3 / upside263.91
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(upside_2027q3_net_premium, upside_2027q3_net_loss_ratio).
Other insurance expense / gross earned premium
upside_2027q3_insurance_cost_ratio
2027Q3 / upside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
upside_2027q3_other_insurance
2027Q3 / upside41.84
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(upside_2027q3_gross_earned, upside_2027q3_insurance_cost_ratio).
D&A allocated to gross profit
upside_2027q3_gp_da
2027Q3 / upside0.70
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
upside_2027q3_gross_cost
2027Q3 / upside306.45
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(upside_2027q3_claims, upside_2027q3_other_insurance, upside_2027q3_gp_da).
GAAP gross profit proxy
upside_2027q3_gross_profit
2027Q3 / upside170.55
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(upside_2027q3_revenue, upside_2027q3_gross_cost).
General Catalyst new advances
upside_2027q3_gc_advance
2027Q3 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
upside_2027q3_gc_principal
2027Q3 / upside35.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
upside_2027q3_gc_available
2027Q3 / upside196.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(upside_2027q2_gc_ending, upside_2027q3_gc_advance).
General Catalyst ending borrowing
upside_2027q3_gc_ending
2027Q3 / upside161.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(upside_2027q3_gc_available, upside_2027q3_gc_principal).
Hannover new advances
upside_2027q3_hannover_advance
2027Q3 / upside45.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
upside_2027q3_hannover_principal
2027Q3 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
upside_2027q3_hannover_available
2027Q3 / upside130.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(upside_2027q2_hannover_ending, upside_2027q3_hannover_advance).
Hannover ending borrowing
upside_2027q3_hannover_ending
2027Q3 / upside120.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(upside_2027q3_hannover_available, upside_2027q3_hannover_principal).
Opening plus closing gc balance
upside_2027q3_gc_balance_sum
2027Q3 / upside357.80
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2027q2_gc_ending, upside_2027q3_gc_ending).
Average balance factor
upside_2027q3_gc_half
2027Q3 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
upside_2027q3_gc_average
2027Q3 / upside178.90
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q3_gc_balance_sum, upside_2027q3_gc_half).
gc annual financing rate
upside_2027q3_gc_annual_rate
2027Q3 / upside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q3_gc_quarter
2027Q3 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
upside_2027q3_gc_interest
2027Q3 / upside7.16
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q3_gc_average, upside_2027q3_gc_annual_rate, upside_2027q3_gc_quarter).
Opening plus closing hannover balance
upside_2027q3_hannover_balance_sum
2027Q3 / upside205.00
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2027q2_hannover_ending, upside_2027q3_hannover_ending).
Average balance factor
upside_2027q3_hannover_half
2027Q3 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
upside_2027q3_hannover_average
2027Q3 / upside102.50
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q3_hannover_balance_sum, upside_2027q3_hannover_half).
hannover annual financing rate
upside_2027q3_hannover_annual_rate
2027Q3 / upside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q3_hannover_quarter
2027Q3 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
upside_2027q3_hannover_interest
2027Q3 / upside2.51
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q3_hannover_average, upside_2027q3_hannover_annual_rate, upside_2027q3_hannover_quarter).
Growth-financing interest
upside_2027q3_finance_interest
2027Q3 / upside9.67
USD_millions
derived: Old and new financing coexist. Formula: sum(upside_2027q3_gc_interest, upside_2027q3_hannover_interest).
Total SBC
upside_2027q3_sbc
2027Q3 / upside28.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
upside_2027q3_da
2027Q3 / upside3.60
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
upside_2027q3_other_interest
2027Q3 / upside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
upside_2027q3_ordinary_opex
2027Q3 / upside196.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
upside_2027q3_operating_expense
2027Q3 / upside205.67
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(upside_2027q3_ordinary_opex, upside_2027q3_finance_interest).
Claims insurance and departmental expense
upside_2027q3_total_cost
2027Q3 / upside511.42
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(upside_2027q3_claims, upside_2027q3_other_insurance, upside_2027q3_operating_expense).
GAAP pretax result
upside_2027q3_pretax
2027Q3 / upside-34.42
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(upside_2027q3_revenue, upside_2027q3_total_cost).
Pretax plus noncash and financing addbacks
upside_2027q3_ebitda_add
2027Q3 / upside6.85
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(upside_2027q3_pretax, upside_2027q3_sbc, upside_2027q3_da, upside_2027q3_finance_interest).
Excluded investment and other interest
upside_2027q3_ebitda_income_remove
2027Q3 / upside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(upside_2027q3_investment_income, upside_2027q3_other_interest).
Adjusted EBITDA proxy
upside_2027q3_adj_ebitda
2027Q3 / upside-4.15
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(upside_2027q3_ebitda_add, upside_2027q3_ebitda_income_remove).
Income tax cash/expense allowance
upside_2027q3_cash_tax
2027Q3 / upside2.30
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
upside_2027q3_net_income
2027Q3 / upside-36.72
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(upside_2027q3_pretax, upside_2027q3_cash_tax).
Unearned premium cash inflow
upside_2027q3_unearned_inflow
2027Q3 / upside90.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
upside_2027q3_claims_reserve_inflow
2027Q3 / upside12.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
upside_2027q3_insurance_inflows
2027Q3 / upside102.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(upside_2027q3_unearned_inflow, upside_2027q3_claims_reserve_inflow).
Premium receivable cash use
upside_2027q3_premium_receivables
2027Q3 / upside88.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
upside_2027q3_reinsurance_other
2027Q3 / upside12.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
upside_2027q3_insurance_uses
2027Q3 / upside100.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(upside_2027q3_premium_receivables, upside_2027q3_reinsurance_other).
Insurance working-capital inflow
upside_2027q3_insurance_wc
2027Q3 / upside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(upside_2027q3_insurance_inflows, upside_2027q3_insurance_uses).
Noncash premium bad-debt allowance
upside_2027q3_bad_debt
2027Q3 / upside8.50
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
upside_2027q3_cfo
2027Q3 / upside5.38
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(upside_2027q3_net_income, upside_2027q3_sbc, upside_2027q3_da, upside_2027q3_bad_debt, upside_2027q3_insurance_wc).
Cash capex
upside_2027q3_capex
2027Q3 / upside7.00
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
upside_2027q3_fcf
2027Q3 / upside-1.62
USD_millions
derived: No debt proceeds included. Formula: subtract(upside_2027q3_cfo, upside_2027q3_capex).
New growth advances
upside_2027q3_growth_advances
2027Q3 / upside45.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(upside_2027q3_gc_advance, upside_2027q3_hannover_advance).
Growth principal repayments
upside_2027q3_growth_principal
2027Q3 / upside45.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(upside_2027q3_gc_principal, upside_2027q3_hannover_principal).
Net growth borrowing
upside_2027q3_net_growth_financing
2027Q3 / upside0.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(upside_2027q3_growth_advances, upside_2027q3_growth_principal).
Cash after net growth borrowing
upside_2027q3_cash_after_financing
2027Q3 / upside-1.62
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(upside_2027q3_fcf, upside_2027q3_net_growth_financing).
Gross earned premium
upside_2027q4_gross_earned
2027Q4 / upside575.00
USD_millions
assumption: Desk assumption; not company guidance.
Effective earned premium retention
upside_2027q4_retention
2027Q4 / upside82.1%
ratio
assumption: Consolidated calibration including product/treaty timing and other reinsurance; not 82% mechanically from quota cession.
Net earned premium
upside_2027q4_net_premium
2027Q4 / upside472.33
USD_millions
derived: Base revenue calibrates to management outlook with explicit effective retention. Formula: multiply(upside_2027q4_gross_earned, upside_2027q4_retention).
Ceded earned premium
upside_2027q4_ceded_premium
2027Q4 / upside102.67
USD_millions
derived: Premium transferred to external reinsurers in the consolidated revenue model. Formula: subtract(upside_2027q4_gross_earned, upside_2027q4_net_premium).
Ceding commission / ceded premium
upside_2027q4_commission_rate
2027Q4 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
Ceding commission income
upside_2027q4_ceding_commission
2027Q4 / upside25.67
USD_millions
derived: Desk blended commission rate, not a claim about each treaty. Formula: multiply(upside_2027q4_ceded_premium, upside_2027q4_commission_rate).
Investment income
upside_2027q4_investment_income
2027Q4 / upside10.00
USD_millions
assumption: Desk assumption; not company guidance.
Commission and other income
upside_2027q4_other_revenue
2027Q4 / upside18.00
USD_millions
assumption: Desk assumption; not company guidance.
Total revenue
upside_2027q4_revenue
2027Q4 / upside526.00
USD_millions
derived: IFP is not counted as revenue. Formula: sum(upside_2027q4_net_premium, upside_2027q4_ceding_commission, upside_2027q4_investment_income, upside_2027q4_other_revenue).
Attritional loss ratio
upside_2027q4_attritional_loss
2027Q4 / upside53.5%
ratio
assumption: Desk assumption; not company guidance.
Catastrophe loss ratio
upside_2027q4_cat_loss
2027Q4 / upside2.5%
ratio
assumption: Desk assumption; not company guidance.
Loss adjustment ratio
upside_2027q4_lae_ratio
2027Q4 / upside5.0%
ratio
assumption: Desk assumption; not company guidance.
Prior-period development ratio
upside_2027q4_prior_development
2027Q4 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Gross loss ratio proxy
upside_2027q4_gross_loss_ratio
2027Q4 / upside61.0%
ratio
derived: Does not extrapolate Q2 favorable development of seven points indefinitely. Formula: sum(upside_2027q4_attritional_loss, upside_2027q4_cat_loss, upside_2027q4_lae_ratio, upside_2027q4_prior_development).
Net reinsurance loss-ratio difference
upside_2027q4_net_reinsurance_basis
2027Q4 / upside0.0%
ratio
assumption: Desk assumption; not company guidance.
Net loss ratio proxy
upside_2027q4_net_loss_ratio
2027Q4 / upside61.0%
ratio
derived: Sensitivity for retention/coverage/mix; not a full catastrophe treaty waterfall. Formula: sum(upside_2027q4_gross_loss_ratio, upside_2027q4_net_reinsurance_basis).
Net losses and adjustment expense
upside_2027q4_claims
2027Q4 / upside288.12
USD_millions
derived: Loss ratio includes ordinary claims handling economics. Formula: multiply(upside_2027q4_net_premium, upside_2027q4_net_loss_ratio).
Other insurance expense / gross earned premium
upside_2027q4_insurance_cost_ratio
2027Q4 / upside8.0%
ratio
assumption: Desk assumption; not company guidance.
Other insurance expense
upside_2027q4_other_insurance
2027Q4 / upside46.00
USD_millions
derived: Servicing and insurance infrastructure expense. Formula: multiply(upside_2027q4_gross_earned, upside_2027q4_insurance_cost_ratio).
D&A allocated to gross profit
upside_2027q4_gp_da
2027Q4 / upside0.75
USD_millions
assumption: Desk assumption; not company guidance.
Claims insurance cost and allocated D&A
upside_2027q4_gross_cost
2027Q4 / upside334.87
USD_millions
derived: Gross-profit presentation allocates part of D&A already within company departmental costs. Formula: sum(upside_2027q4_claims, upside_2027q4_other_insurance, upside_2027q4_gp_da).
GAAP gross profit proxy
upside_2027q4_gross_profit
2027Q4 / upside191.13
USD_millions
derived: Allocated D&A is not deducted twice from pretax income. Formula: subtract(upside_2027q4_revenue, upside_2027q4_gross_cost).
General Catalyst new advances
upside_2027q4_gc_advance
2027Q4 / upside0.00
USD_millions
assumption: Desk assumption; not company guidance.
General Catalyst principal repayment
upside_2027q4_gc_principal
2027Q4 / upside30.00
USD_millions
assumption: Desk assumption; not company guidance.
GC opening plus advances
upside_2027q4_gc_available
2027Q4 / upside161.40
USD_millions
derived: Old cohorts remain outstanding after funding switches. Formula: sum(upside_2027q3_gc_ending, upside_2027q4_gc_advance).
General Catalyst ending borrowing
upside_2027q4_gc_ending
2027Q4 / upside131.40
USD_millions
derived: No debt extinguishment on January 2027 transition. Formula: subtract(upside_2027q4_gc_available, upside_2027q4_gc_principal).
Hannover new advances
upside_2027q4_hannover_advance
2027Q4 / upside45.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover principal repayment
upside_2027q4_hannover_principal
2027Q4 / upside15.00
USD_millions
assumption: Desk assumption; not company guidance.
Hannover opening plus advances
upside_2027q4_hannover_available
2027Q4 / upside165.00
USD_millions
derived: 2027 only; each quarter advance is below $60M monthly-cap equivalent. Formula: sum(upside_2027q3_hannover_ending, upside_2027q4_hannover_advance).
Hannover ending borrowing
upside_2027q4_hannover_ending
2027Q4 / upside150.00
USD_millions
derived: Every configured quarter stays at or below $150M 2027 cap. Formula: subtract(upside_2027q4_hannover_available, upside_2027q4_hannover_principal).
Opening plus closing gc balance
upside_2027q4_gc_balance_sum
2027Q4 / upside292.80
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2027q3_gc_ending, upside_2027q4_gc_ending).
Average balance factor
upside_2027q4_gc_half
2027Q4 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average gc borrowing
upside_2027q4_gc_average
2027Q4 / upside146.40
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q4_gc_balance_sum, upside_2027q4_gc_half).
gc annual financing rate
upside_2027q4_gc_annual_rate
2027Q4 / upside16.0%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q4_gc_quarter
2027Q4 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
gc interest
upside_2027q4_gc_interest
2027Q4 / upside5.86
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q4_gc_average, upside_2027q4_gc_annual_rate, upside_2027q4_gc_quarter).
Opening plus closing hannover balance
upside_2027q4_hannover_balance_sum
2027Q4 / upside270.00
USD_millions
derived: Quarter average approximation. Formula: sum(upside_2027q3_hannover_ending, upside_2027q4_hannover_ending).
Average balance factor
upside_2027q4_hannover_half
2027Q4 / upside50.0%
ratio
assumption: Desk assumption; not company guidance.
Average hannover borrowing
upside_2027q4_hannover_average
2027Q4 / upside135.00
USD_millions
derived: Approximates intraquarter timing. Formula: multiply(upside_2027q4_hannover_balance_sum, upside_2027q4_hannover_half).
hannover annual financing rate
upside_2027q4_hannover_annual_rate
2027Q4 / upside9.8%
ratio
assumption: GC 16% contractual target; Hannover assumes 4% Treasury reference plus 5.8%, not a quoted current Treasury rate.
Quarter fraction
upside_2027q4_hannover_quarter
2027Q4 / upside25.0%
ratio
assumption: Desk assumption; not company guidance.
hannover interest
upside_2027q4_hannover_interest
2027Q4 / upside3.31
USD_millions
derived: Cash interest approximation remains inside G&A and CFO. Formula: multiply(upside_2027q4_hannover_average, upside_2027q4_hannover_annual_rate, upside_2027q4_hannover_quarter).
Growth-financing interest
upside_2027q4_finance_interest
2027Q4 / upside9.16
USD_millions
derived: Old and new financing coexist. Formula: sum(upside_2027q4_gc_interest, upside_2027q4_hannover_interest).
Total SBC
upside_2027q4_sbc
2027Q4 / upside29.00
USD_millions
assumption: Desk assumption; not company guidance.
Total depreciation and amortization
upside_2027q4_da
2027Q4 / upside3.80
USD_millions
assumption: Desk assumption; not company guidance.
Other interest income excluded from EBITDA
upside_2027q4_other_interest
2027Q4 / upside1.00
USD_millions
assumption: Desk assumption; not company guidance.
Marketing technology and G&A excluding financing
upside_2027q4_ordinary_opex
2027Q4 / upside215.00
USD_millions
assumption: Combined GAAP cost budget including SBC and D&A. Base calibrated to adjusted EBITDA outlook; no undisclosed departmental split is asserted.
Marketing technology and G&A including interest
upside_2027q4_operating_expense
2027Q4 / upside224.16
USD_millions
derived: Growth financing is included once; total SBC/D&A already sit within GAAP cost budgets. Formula: sum(upside_2027q4_ordinary_opex, upside_2027q4_finance_interest).
Claims insurance and departmental expense
upside_2027q4_total_cost
2027Q4 / upside558.29
USD_millions
derived: Gross-profit allocated D&A is already in departmental cost; do not subtract again. Formula: sum(upside_2027q4_claims, upside_2027q4_other_insurance, upside_2027q4_operating_expense).
GAAP pretax result
upside_2027q4_pretax
2027Q4 / upside-32.29
USD_millions
derived: Investment/other income remain in revenue per company presentation. Formula: subtract(upside_2027q4_revenue, upside_2027q4_total_cost).
Pretax plus noncash and financing addbacks
upside_2027q4_ebitda_add
2027Q4 / upside9.68
USD_millions
derived: No tax addback needed starting from pretax. Formula: sum(upside_2027q4_pretax, upside_2027q4_sbc, upside_2027q4_da, upside_2027q4_finance_interest).
Excluded investment and other interest
upside_2027q4_ebitda_income_remove
2027Q4 / upside11.00
USD_millions
derived: No repeat of ERC or pre-acquisition claims recoveries. Formula: sum(upside_2027q4_investment_income, upside_2027q4_other_interest).
Adjusted EBITDA proxy
upside_2027q4_adj_ebitda
2027Q4 / upside-1.32
USD_millions
derived: SBC, D&A and growth-financing interest removed under company definition. Formula: subtract(upside_2027q4_ebitda_add, upside_2027q4_ebitda_income_remove).
Income tax cash/expense allowance
upside_2027q4_cash_tax
2027Q4 / upside2.50
USD_millions
assumption: Desk assumption; not company guidance.
Net income proxy
upside_2027q4_net_income
2027Q4 / upside-34.79
USD_millions
derived: Assumes cash tax approximates expense; no EPS share bridge. Formula: subtract(upside_2027q4_pretax, upside_2027q4_cash_tax).
Unearned premium cash inflow
upside_2027q4_unearned_inflow
2027Q4 / upside97.00
USD_millions
assumption: Desk assumption; not company guidance.
Claims reserve cash inflow
upside_2027q4_claims_reserve_inflow
2027Q4 / upside13.00
USD_millions
assumption: Desk assumption; not company guidance.
Unearned premium and claims reserve inflows
upside_2027q4_insurance_inflows
2027Q4 / upside110.00
USD_millions
derived: Insurance liabilities support cash but carry future obligations. Formula: sum(upside_2027q4_unearned_inflow, upside_2027q4_claims_reserve_inflow).
Premium receivable cash use
upside_2027q4_premium_receivables
2027Q4 / upside95.00
USD_millions
assumption: Desk assumption; not company guidance.
Net reinsurance and other cash use
upside_2027q4_reinsurance_other
2027Q4 / upside13.00
USD_millions
assumption: Desk assumption; not company guidance.
Premium receivables and reinsurance cash use
upside_2027q4_insurance_uses
2027Q4 / upside108.00
USD_millions
derived: Includes treaty deposits, funds withheld and commission timing. Formula: sum(upside_2027q4_premium_receivables, upside_2027q4_reinsurance_other).
Insurance working-capital inflow
upside_2027q4_insurance_wc
2027Q4 / upside2.00
USD_millions
derived: Does not treat insurance float as unrestricted parent capital. Formula: subtract(upside_2027q4_insurance_inflows, upside_2027q4_insurance_uses).
Noncash premium bad-debt allowance
upside_2027q4_bad_debt
2027Q4 / upside9.00
USD_millions
assumption: Desk assumption; not company guidance.
Operating cash flow proxy
upside_2027q4_cfo
2027Q4 / upside9.01
USD_millions
derived: Financing interest remains cash cost; advances and principal excluded. Formula: sum(upside_2027q4_net_income, upside_2027q4_sbc, upside_2027q4_da, upside_2027q4_bad_debt, upside_2027q4_insurance_wc).
Cash capex
upside_2027q4_capex
2027Q4 / upside7.50
USD_millions
assumption: Desk assumption; not company guidance.
Unfinanced free cash flow
upside_2027q4_fcf
2027Q4 / upside1.51
USD_millions
derived: No debt proceeds included. Formula: subtract(upside_2027q4_cfo, upside_2027q4_capex).
New growth advances
upside_2027q4_growth_advances
2027Q4 / upside45.00
USD_millions
derived: Subject to contract eligibility and caps. Formula: sum(upside_2027q4_gc_advance, upside_2027q4_hannover_advance).
Growth principal repayments
upside_2027q4_growth_principal
2027Q4 / upside45.00
USD_millions
derived: Repays existing cohort obligations. Formula: sum(upside_2027q4_gc_principal, upside_2027q4_hannover_principal).
Net growth borrowing
upside_2027q4_net_growth_financing
2027Q4 / upside0.00
USD_millions
derived: Financing cash flow, not revenue or CFO. Formula: subtract(upside_2027q4_growth_advances, upside_2027q4_growth_principal).
Cash after net growth borrowing
upside_2027q4_cash_after_financing
2027Q4 / upside1.51
USD_millions
derived: Company-style adjusted FCF perimeter, with financing disclosed separately. Formula: sum(upside_2027q4_fcf, upside_2027q4_net_growth_financing).
Total revenue ($M)
upside_fy2026_revenue
FY2026 / upside1,243.40
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_revenue, upside_2026q3_revenue, upside_2026q4_revenue).
Gross earned premium ($M)
upside_fy2026_gross_earned
FY2026 / upside1,396.60
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_gross_earned, upside_2026q3_gross_earned, upside_2026q4_gross_earned).
Net earned premium ($M)
upside_fy2026_net_premium
FY2026 / upside1,070.60
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_net_premium, upside_2026q3_net_premium, upside_2026q4_net_premium).
Net loss and adjustment expense ($M)
upside_fy2026_claims
FY2026 / upside661.46
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_claims, upside_2026q3_claims, upside_2026q4_claims).
GAAP gross profit proxy ($M)
upside_fy2026_gross_profit
FY2026 / upside468.45
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_gross_profit, upside_2026q3_gross_profit, upside_2026q4_gross_profit).
GAAP pretax income proxy ($M)
upside_fy2026_pretax
FY2026 / upside-157.01
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_pretax, upside_2026q3_pretax, upside_2026q4_pretax).
Adjusted EBITDA proxy ($M)
upside_fy2026_adj_ebitda
FY2026 / upside-64.50
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_adj_ebitda, upside_2026q3_adj_ebitda, upside_2026q4_adj_ebitda).
Operating cash flow proxy ($M)
upside_fy2026_cfo
FY2026 / upside-15.21
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_cfo, upside_2026q3_cfo, upside_2026q4_cfo).
Cash capital expenditure ($M)
upside_fy2026_capex
FY2026 / upside18.60
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_capex, upside_2026q3_capex, upside_2026q4_capex).
Unfinanced CFO less capex ($M)
upside_fy2026_fcf
FY2026 / upside-33.81
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_fcf, upside_2026q3_fcf, upside_2026q4_fcf).
Growth advances less principal repayments ($M)
upside_fy2026_net_growth_financing
FY2026 / upside103.30
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_net_growth_financing, upside_2026q3_net_growth_financing, upside_2026q4_net_growth_financing).
Cash after net growth borrowing ($M)
upside_fy2026_cash_after_financing
FY2026 / upside69.49
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(h1_cash_after_financing, upside_2026q3_cash_after_financing, upside_2026q4_cash_after_financing).
Total revenue ($M)
upside_fy2027_revenue
FY2027 / upside1,823.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_revenue, upside_2027q2_revenue, upside_2027q3_revenue, upside_2027q4_revenue).
Gross earned premium ($M)
upside_fy2027_gross_earned
FY2027 / upside2,001.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_gross_earned, upside_2027q2_gross_earned, upside_2027q3_gross_earned, upside_2027q4_gross_earned).
Net earned premium ($M)
upside_fy2027_net_premium
FY2027 / upside1,622.33
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_net_premium, upside_2027q2_net_premium, upside_2027q3_net_premium, upside_2027q4_net_premium).
Net loss and adjustment expense ($M)
upside_fy2027_claims
FY2027 / upside995.79
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_claims, upside_2027q2_claims, upside_2027q3_claims, upside_2027q4_claims).
GAAP gross profit proxy ($M)
upside_fy2027_gross_profit
FY2027 / upside664.43
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_gross_profit, upside_2027q2_gross_profit, upside_2027q3_gross_profit, upside_2027q4_gross_profit).
GAAP pretax income proxy ($M)
upside_fy2027_pretax
FY2027 / upside-131.25
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_pretax, upside_2027q2_pretax, upside_2027q3_pretax, upside_2027q4_pretax).
Adjusted EBITDA proxy ($M)
upside_fy2027_adj_ebitda
FY2027 / upside-11.87
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_adj_ebitda, upside_2027q2_adj_ebitda, upside_2027q3_adj_ebitda, upside_2027q4_adj_ebitda).
Operating cash flow proxy ($M)
upside_fy2027_cfo
FY2027 / upside24.95
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_cfo, upside_2027q2_cfo, upside_2027q3_cfo, upside_2027q4_cfo).
Cash capital expenditure ($M)
upside_fy2027_capex
FY2027 / upside27.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_capex, upside_2027q2_capex, upside_2027q3_capex, upside_2027q4_capex).
Unfinanced CFO less capex ($M)
upside_fy2027_fcf
FY2027 / upside-2.05
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_fcf, upside_2027q2_fcf, upside_2027q3_fcf, upside_2027q4_fcf).
Growth advances less principal repayments ($M)
upside_fy2027_net_growth_financing
FY2027 / upside20.00
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_net_growth_financing, upside_2027q2_net_growth_financing, upside_2027q3_net_growth_financing, upside_2027q4_net_growth_financing).
Cash after net growth borrowing ($M)
upside_fy2027_cash_after_financing
FY2027 / upside17.95
USD_millions
derived: Reported year-to-date amount plus remaining forecast quarters, or sum of four forecast quarters. Formula: sum(upside_2027q1_cash_after_financing, upside_2027q2_cash_after_financing, upside_2027q3_cash_after_financing, upside_2027q4_cash_after_financing).

Model boundaries

Underwriting progress and the cash borrowed to fund growth

Research reviewed 2026-09-19

Can earned premium growth fund its own acquisition costs as reinsurance and growth financing change?

H1 gross earned premium was $638.6M and revenue $552.4M; net loss was $79.2M and adjusted EBITDA negative $35.8M. CFO negative $4.0M less capex $8.1M gives negative $12.1M FCF. Adding $48.3M net growth borrowing produces company adjusted FCF $36.2M: the improvement is financing. Q2 gross loss ratio 60% included seven points of favorable prior-period development. July quota-share cession fell to 18%, with changed occurrence/catastrophe protections; effective net earned premium does not equal gross premium times a single treaty rate. Base FY2026 earned premium $1.376B, revenue $1.217B and EBITDA negative $49M match outlook midpoints. June growth borrowing was $206.4M. New Hannover advances begin in 2027 under a $150M outstanding cap, while old GC cohorts still require repayment. Required insurance surplus was about $330M; cash/investments are not all free parent capital.

The competing explanation

A stronger premium growth rate can coexist with adverse claims, reduced reinsurance protection and borrowing-funded acquisition cash. Prior-year reserve releases may not recur, and financing must eventually be repaid.

Risks to track

Next checkpoints

Data coverage and open work

This review: Added earned-premium and claims scenarios, revised reinsurance context and a two-facility growth-financing cash bridge.

What the memory says

State as of the 2026-09-18 close: in a 120-day downtrend, below its 200-day, off the 52-week high, with overhead supply, ordinary volume, closed weak, and some peers moving

300 similar days

Vs the market, in pointsLowMiddleHighShare up
1 session-1.7+0.1+2.253%
5 sessions-4.0-0.1+5.049%
10 sessions-7.3-0.1+6.448%

Historical distributions of what followed similar states, measured before today's news. Not a forecast; no side.

Notes on this name

No published notes on this name yet.

Scorecard: 0 notes scored

Next report: 2026-11-02 (source: estimated from 10-Q filed 2026-08-04 plus 90 days)

Provenance

  1. [1] reported: Revenues, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  2. [2] derived: Revenues, accession 0001691421-26-000016, 10-K filed 2026-02-25; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  3. [3] reported: Revenues, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  4. [4] reported: Revenues, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  5. [5] reported: NetIncomeLoss, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  6. [6] derived: NetIncomeLoss, accession 0001691421-26-000016, 10-K filed 2026-02-25; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  7. [7] reported: NetIncomeLoss, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  8. [8] reported: EarningsPerShareDiluted, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  9. [9] reported: EarningsPerShareDiluted, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  10. [10] reported: EarningsPerShareDiluted, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  11. [11] reported: WeightedAverageNumberOfDilutedSharesOutstanding, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  12. [12] reported: WeightedAverageNumberOfDilutedSharesOutstanding, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  13. [13] reported: WeightedAverageNumberOfDilutedSharesOutstanding, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  14. [14] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-24-000133, 10-Q filed 2024-10-31; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  15. [15] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-26-000016, 10-K filed 2026-02-25; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  16. [16] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-25-000066, 10-Q filed 2025-05-06; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  17. [17] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-25-000124, 10-Q filed 2025-08-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  18. [18] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  19. [19] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  20. [20] reported: CashAndCashEquivalentsAtCarryingValue, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  21. [21] derived: NetCashProvidedByUsedInOperatingActivities, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  22. [22] derived: NetCashProvidedByUsedInOperatingActivities, accession 0001691421-26-000016, 10-K filed 2026-02-25; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  23. [23] reported: NetCashProvidedByUsedInOperatingActivities, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  24. [24] derived: NetCashProvidedByUsedInOperatingActivities, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  25. [25] derived: PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  26. [26] derived: PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-26-000016, 10-K filed 2026-02-25; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  27. [27] reported: PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  28. [28] derived: PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  29. [29] derived: NetCashProvidedByUsedInOperatingActivities - PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-25-000149, 10-Q filed 2025-11-05; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  30. [30] derived: NetCashProvidedByUsedInOperatingActivities - PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-26-000016, 10-K filed 2026-02-25; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  31. [31] derived: NetCashProvidedByUsedInOperatingActivities - PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-26-000034, 10-Q filed 2026-04-30; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json
  32. [32] derived: NetCashProvidedByUsedInOperatingActivities - PaymentsToAcquirePropertyPlantAndEquipment, accession 0001691421-26-000055, 10-Q filed 2026-08-04; retrieved 2026-09-19T23:25:52+00:00 from https://data.sec.gov/api/xbrl/companyfacts/CIK0001691421.json

What the author read

Compiled 2026-09-19T23:25:53.460583+00:00 · authored af060d4bf764 · generated 42e28c8c1225 · JSON

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