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Sep 30, 2024

Ambac Q3 2024 Earnings Report

Reported a net loss for Q3 2024, driven by transaction costs and acquisition-related interest expenses, but saw strong growth in P&C premium production and insurance distribution revenue.

Key Takeaways

Ambac Financial Group reported a net loss of $(28) million for the third quarter of 2024, or $(0.63) per diluted share. However, the company experienced significant growth in its P&C premium production, which increased by 86% year-over-year, and a 64% increase in insurance distribution revenue. The Specialty P&C Insurance segment also showed improvement with a better combined ratio.

Net loss of $(28) million or $(0.63) per diluted share; Adjusted net loss of $(19) million or $(0.46) per diluted share

Total P&C Premium Production increased 86% from Q3 2023, reaching $260 million.

Insurance Distribution revenue grew 64.0% over last year, totaling $24 million.

Specialty P&C Insurance combined ratio improved by 600 bps to 100.5%, with total revenue growing 158% to $40 million.

Total Revenue
$114M
Previous year: $74M
+54.1%
EPS
-$0.46
Previous year: $2
-123.0%
Gross Profit
$33.1M
Previous year: $74M
-55.3%
Cash and Equivalents
$70M
Previous year: $46M
+52.2%
Free Cash Flow
-$4M
Previous year: $11M
-136.4%
Total Assets
$9.26B
Previous year: $7.85B
+18.0%

Ambac

Ambac

Forward Guidance

Ambac anticipates closing the sale of its Legacy Financial Guarantee business later this year or early next year and emerging as a pure-play P&C franchise in 2025.

Positive Outlook

  • Distribution business is expected to exceed $1 billion of premium placed in 2025.
  • Beat acquisition has expanded the pipeline for new MGA opportunities.
  • Underwriting trend at Everspan is improving, with a goal of achieving an attractive return profile.
  • Acceleration of the $50 million share buy-back program has been approved.
  • Positive feedback from investors regarding the shift to a pure-play P&C franchise.

Challenges Ahead

  • Dependence on gross premiums written as specialty program insurance companies earn premiums based on the portion of gross premiums written retained.
  • Insurance Distribution revenues are dependent on premium volume.
  • The Legacy Financial Guarantee Segment experienced a pre-tax loss of $9.4 million in the third quarter of 2024, primarily as a result incurred losses driven by a decline in discount rates.
  • Pretax income margin for Insurance Distribution decreased by 4980 bps
  • EBITDA margin for Insurance Distribution decreased by 1390 bps