James River Group Holdings Inc 2026年季度报告

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒Quarterly report pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 for thequarterly period ended June30, 2026 or Transition report pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 for thetransition period from _______ to _______ Commission File Number: 001-36777 JAMES RIVER GROUP HOLDINGS, INC. (Exact name of registrant as specified in its charter) 98-0585280 (I.R.S. EmployerIdentification No.) (State or other jurisdiction ofincorporation or organization) 1414 Raleigh Road, Suite 405, Chapel Hill, North Carolina, 27517(Address of principal executive offices)(Zip Code)(919) 900-1200(Registrant'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 Section13 or 15(d) of the Securities ExchangeAct of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)hasbeen subject 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 toRule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant wasrequired to submit 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 reportingcompany,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Accelerated filerNon-acceleratedfiler☐Smallerreportingcompany☐Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with 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 Number of shares of the registrant's common stock outstanding at August5, 2026: 46,239,030 James River Group Holdings, Inc.Form 10-QIndex PageNumberPART I. FINANCIAL INFORMATIONItem1.Financial StatementsCondensed Consolidated Balance Sheets—June 30, 2026 and December31, 20255Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss)—Three and Six MonthsEnded June 30, 2026 and 20257Condensed Consolidated Statements of Changes in Shareholders’ Equity—Three and Six Months Ended June 30,2026 and 20258Condensed Consolidated Statements of Cash Flows—Six Months Ended June 30, 2026 and 202510Notes to Condensed Consolidated Financial Statements11Item2.Management's Discussion and Analysis of Financial Condition and Results of Operations36Critical Accounting Policies and Estimates38Item3.Quantitative and Qualitative Disclosures About Market Risk61Item4.Controls and Procedures61PART II. OTHER INFORMATIONItem1.Legal Proceedings61Item1A.Risk Factors61Item2.Unregistered Sales of Equity Securities and Use of Proceeds62Item3.Defaults Upon Senior Securities62Item4.Mine Safety Disclosures62Item5.Other Information62Item6.Exhibits63Signatures64 On November 7, 2025, we completed a domestication resulting in our holding company, James River Group Holdings, Ltd., changing itsjurisdictionof incorporation from Bermuda to Delaware and changing its name to James River Group Holdings,Inc.(the"Domestication"). This Quarterly Report on Form 10-Q includes the results of James River Group Holdings, Ltd. prior to theDomestication and James River Group Holdings, Inc. following the Domestication. Unless the context indicates or suggests otherwise, references in this Quarterly Report on Form 10-Q to “the Company,” “we,” “us” and“our” refer to (i) James River Group Holdings, Inc. and its consolidated subsidiaries following the Domestication and (ii) James RiverGroup Holdings, Ltd. and its consolidated subsidiaries prior to the Domestication. SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q, or Quarterly Report, contains forward-looking statements within the meaning of Section 27A ofthe Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements may be identified by the fact thatthey do not relate strictly to historical or current facts. You may identify forward-looking statements in this Quarterly Report by the use ofwords such as “anticipates,” “estimates,” “expects,” “intends,” “plans,” “seeks” and “believes,” and similar expressions or future orconditional verbs such as “will,” “should,” “would,” “may” and “could.” These forward-looking statements include, among othe