RLI Corp. Financial Statements FY2024-FY2026Q3

RLI Corp. (RLI) Financial Statements in Beancount — Open Ledger

RLI's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/rli

Latest analysis: RLI Q3 2026 Earnings: Net Income Falls 35% on Equity Marks, Operating EPS Up 5%

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31 (SEC CIK 0000084246, NYSE: RLI). The filing presents an unclassified balance sheet, so Current / NonCurrent here are the house hierarchy. The specialty-insurer chart carries loss reserves, unearned premiums, reinsurance recoverables and a 23% equity-method stake in Prime Holdings, with no noncontrolling interests — net earnings are wholly attributable.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 476.963 MUSD means 476.963 million US dollars.
• Additional accounts — Assets:NonCurrent:FixedMaturities
  (available-for-sale bonds), Assets:NonCurrent:Investments (equity
  securities at fair value), Assets:NonCurrent:LongTermInvestments (other
  invested assets), Assets:NonCurrent:EquityMethodInvestments (the Prime
  Holdings stake), Assets:NonCurrent:ReinsuranceRecoverables (ceded unearned
  premiums plus recoverables on unpaid losses),
  Liabilities:NonCurrent:InsuranceReserves (unpaid losses and settlement
  expenses), Equity:TreasuryShares (treasury stock at cost, contra-equity),
  Expenses:PolicyAcquisitionCosts and Expenses:Interest, opened beyond the
  standard chart (see each account's open line in main.bean).
• Below-the-line pickup — "Equity in earnings (loss) of unconsolidated
  investees" posts to Expenses:OtherNet when a loss (all three periods here);
  a gain would post to Income:OtherNet instead, never both.
• Residuals — "Deferred compensation" folds into
  Equity:CommonStockAndAPIC with its components in the comment; "Funds held"
  and current income taxes sit on Liabilities:Current:Other; "Goodwill and
  intangibles" splits per 10-K Note K (goodwill plus state insurance licenses).

Analysis

• RLI Q3 2026 Earnings: Net Income Falls 35% on Equity Marks, Operating EPS Up 5% — FY2026Q3

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of RLI Corp.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by RLI Corp.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.