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Dec 31, 2020

Ambac Q4 2020 Earnings Report

Reported a net loss of $14 million and adjusted earnings of $4 million.

Key Takeaways

Ambac Financial Group reported a Net Loss attributable to common stockholders of $14 million or $0.31 per diluted share and Adjusted Earnings of $4 million or $0.08 per diluted share for the quarter ended December 31, 2020. Book Value per Share increased $0.98 to $23.57 and Adjusted Book Value per Share increased $0.61 to $20.05 from September 30, 2020 to December 31, 2020.

Net Loss of $14 million or $0.31 per diluted share and Adjusted Earnings of $4 million or $0.08 per diluted share for the Quarter Ended December 31, 2020

Book Value per Share increased $0.98 to $23.57

Adjusted Book Value per Share increased $0.61 to $20.05 from September 30, 2020 to December 31, 2020

Fourth quarter 2020 results were not impacted by the previously announced acquisition of 80% of the membership interests of each of Xchange Benefits, LLC and Xchange Affinity Underwriting Agency, LLC

Total Revenue
$88M
Previous year: $91M
-3.3%
EPS
$0.08
Previous year: -$1.91
-104.2%
Gross Profit
$62M
Previous year: $90M
-31.1%
Cash and Equivalents
$20M
Previous year: $24M
-16.7%
Total Assets
$13.2B
Previous year: $13.3B
-0.8%

Ambac

Ambac

Forward Guidance

Ambac executed under its platform diversification, three pillar strategy which consists of (I) specialty program insurance, (II) managing general agency/underwriting, and (III) other insurance and insurance related businesses, that meet preestablished criteria and that are expected to generate long-term stockholder value with attractive risk-adjusted returns.

Positive Outlook

  • Ambac launched Everspan Group, a specialty participatory fronting program insurance business
  • Everspan Group's receipt of an AM Best Financial Strength Rating of A-(Excellent)
  • Ambac acquired 80% of the membership interests of Xchange
  • Xchange is a specialty property and casualty Managing General Underwriter
  • AAC reduced its nominal debt and accrued interest outstanding by approximately $76 million.

Challenges Ahead

  • the highly speculative nature of AFG’s common stock and volatility in the price of AFG’s common stock
  • Ambac's inability to realize the expected recoveries, including RMBS litigation recoveries, included in its financial statements which would have a materially adverse effect on Ambac Assurance Corporation's (\"AAC\") financial condition and may lead to regulatory intervention
  • failure to recover claims paid on Puerto Rico exposures or realization of losses in amounts higher than expected
  • increases to loss and loss expense reserves
  • inadequacy of reserves established for losses and loss expenses and possibility that changes in loss reserves may result in further volatility of earnings or financial results