Octave Specialty Group Inc 2026年季度报告

FORM10-Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Quarterly Period Ended March31, 2026 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 1-10777 Commission File Number: OCTAVE SPECIALTY GROUP, INC. Indicate by check mark whether the Registrant: (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filingrequirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit suchfiles).Yes☒No☐ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or anemerging growth company. See definition of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and "emerging growth company" inRule 12b-2 of the Exchange Act): (Check one): Large accelerated filer☐Accelerated filer☒Non-accelerated filer☐Smaller reporting company☐Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any newor revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the SecuritiesExchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.Yes☒No☐ As of May4, 2026, 45,013,592 shares of common stock, par value $0.01 per share, of the Registrant were outstanding. TABLE OF CONTENTS CAUTIONARY STATEMENT PURSUANT TO THEPRIVATE SECURITIES LITIGATION REFORM ACT OF1995 regulatory inquiries, investigations, claims or proceedings, and the risk ofadverse outcomes in connection therewith; (15) system security risks, dataprotection breaches and cyberattacks; (16) our inability to attract and retainqualified executives, senior managers and other employees, or the loss of suchpersonnel; (17) greater competition for our specialty property and casualtyinsurance business and/or our insurance distribution business; (18) loss orlowering of the AM Best rating for our property and casualty insurancecompany subsidiaries; (19) disintermediation within the insurance industry orgreatercompetition from technology-based insurance solutions or non-traditional insurance markets; (20) changes in law or in the functioning of thehealthcare market that impair the business model of our accident and healthmanaginggeneral agents;(21)failure to successfully execute businessexpansion initiatives, integrate acquired businesses, or realize anticipatedbenefits from such efforts and significant obligations under put rights grantedin completed acquisitions; and (22) other risks and uncertainties that have notbeen identified at this time. Management has included in Parts I and II of this Quarterly Report on Form10-Q, statements that may constitute “forward-looking statements” within themeaning of the safe harbor provisions of the Private Securities LitigationReform Act of 1995. Words such as “estimate,” “project,” “plan,” “believe,”“anticipate,”“intend,”“planned,”“potential”and similar expressions,orfuture or conditional verbs such as “will,” “should,” “would,” “could,” and“may,” or the negative of those expressions or verbs, identify forward-lookingstatements. We caution readers that these statements are not guarantees offuture performance. Forward-looking statements are not historical facts, butinstead represent only our beliefs regarding future events, which may by theirnature be inherently uncertain and some of which may be outside our control.These statements may relate to plans and objectives with respect to the future,among other things, which may change. We are alerting you to the possibilitythat our actual results may differ, possibly materially, from the expectedobjectives or anticipated results that may be suggested, expressed or impliedby these forward-looking statements. Important factors that could cause ourresults to differ, possibly materially, from those indicated in the forward-lookingstatements include,among others,those discussed under“RiskFactors.” in Part I, Item1A of the 2025 Annual Report on Form 10-K and inPart II, Item 1A of this Quarterly Report on Form 10-Q. Any or all of management’s forward-looking statements, whether containedherein or in