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Sep 30, 2024

AFG Q3 2024 Earnings Report

American Financial Group reported third quarter results, which included net earnings of $181 million and core net operating earnings of $194 million.

Key Takeaways

American Financial Group, Inc. reported net earnings of $181 million ($2.16 per share) for the third quarter of 2024, compared to $177 million ($2.09 per share) in the third quarter of 2023. Core net operating earnings were $194 million ($2.31 per share) for the third quarter of 2024, compared to $208 million ($2.45 per share) in the third quarter of 2023. The company's Board of Directors declared a special cash dividend of $4.00 per share.

Net earnings per share of $2.16; includes ($0.15) per share in after-tax non-core items

Core net operating earnings $2.31 per share

Third quarter annualized ROE of 15.2%; core operating ROE of 16.2%

Board of Directors declares $4.00 per share special dividend, payable November 26, 2024

Total Revenue
$2.37B
Previous year: $2.16B
+9.5%
EPS
$2.31
Previous year: $2.45
-5.7%
Book Value per Share
$56.1
Previous year: $47.3
+18.6%
Gross Profit
$2.37B
Previous year: $2.16B
+9.5%
Cash and Equivalents
$15.7B
Previous year: $14.8B
+6.4%
Free Cash Flow
$430M
Total Assets
$32.6B
Previous year: $30.8B
+5.7%

AFG

AFG

AFG Revenue by Segment

Forward Guidance

AFG's third quarter results reflect solid underwriting profitability despite elevated catastrophe losses. P&C net investment income increased by nearly 15% year over year. The company has significant excess capital at September 30, 2024 and will deploy it into core businesses.

Positive Outlook

  • AFG achieved an annualized core operating return of 16%
  • Solid underwriting profitability despite elevated catastrophe losses during the quarter
  • P&C net investment income increased by nearly 15% year over year
  • Effective capital management enables AFG to continue to create value for shareholders
  • Optimistic about an above average crop year.

Challenges Ahead

  • Catastrophe losses, specifically Hurricane Helene, impacted third quarter operating earnings in P&C Segment
  • Pretax losses from Hurricane Milton are estimated to be approximately $30 million and will be reflected in fourth quarter results.
  • Special non-core A&E charge to increase its liabilities for environmental exposures by $14 million ($11 million after-tax)
  • The Specialty Financial Group reported an underwriting profit of $22 million in the third quarter of 2024, compared to $29 million in the third quarter of 2023.
  • Higher year-over-year underwriting profit in our agricultural businesses was more than offset by higher catastrophe losses

Revenue & Expenses

Visualization of income flow from segment revenue to net income