Mount Logan Capital Inc 2026年季度报告

FORM 10-Q_________________________ (Mark One)QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended March 31, 2026ORTRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from ___________ to ___________Commission file number 001-42813_________________________ MOUNT LOGAN CAPITAL INC. (Exact name of registrant as specified in its charter)_________________________ 33-2698952 (I.R.S. Employer Identification No.) 650 Madison Ave, 3rd FloorNew York, New York (Address of Principal Executive Offices)(Zip Code) (212) 891-2880Registrant’s telephone number, including area code Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Actof 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has beensubject to such filing requirements 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 Rule405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☐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 complyingwith any new or 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☒ As of May 14, 2026, the registrant had 11,188,768 shares of Common Stock outstanding. Table of Contents Cautionary Note Regarding Forward-Looking StatementsPart I - Financial InformationItem 1. Financial StatementsCONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (UNAUDITED)CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED)CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED)CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)Item 2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3. Quantitative and Qualitative Disclosures about Market RiskItem 4. Controls and ProceduresPART II - Other InformationItem 1. Legal ProceedingsItem 1A. Risk FactorsItem 2. Unregistered Sales of Equity Securities and Use of ProceedsItem 3. Defaults Upon Senior SecuritiesItem 4. Mine Safety DisclosuresItem 5. Other InformationItem 6. ExhibitsSIGNATURES This Quarterly Report on Form 10-Q contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Forward-looking statements relate to expectations, beliefs, projections, future plans and strategies, anticipated events or trends and similar expressionsconcerning matters that are not historical facts. Forward-looking statements reflect the Company’s current views with respect to, among otherthings, capital resources, portfolio performance and results of operations. Likewise, the Company’s condensed consolidated financialstatements and statements regarding anticipated growth in its operations, anticipated market conditions, demographics and results of operationsare forward-looking statements. In some cases, you can identify these forward-looking statements by the use of terminology such as “outlook,”“believes,” “expects,” “potential,” “continues,” “may,” “will,” “should,” “could,” “seeks,” “approximately,” “predicts,” “intends,” “plans,”“estimates,” “anticipates” or the negative version of these words or other comparable words or phrases. The forward-looking statements contained in this Quarterly Report on Form 10-Q are based on the Company’s current expectations andbeliefs concerning future developments and their potential effects on the Company. There can be no assurance that future developmentsaffecting the Company will be those that it has anticipated. Actual results may differ materially from those in the forward-looking statements.Some factors that could cause the Company’s actual results to differ include:• the ris