Selective Insurance Group, Inc. Financial Statements FY2024-FY2026Q3

Selective Insurance Group, Inc. (SIGI) Financial Statements in Beancount — Open Ledger

Selective Insurance'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/selective

Latest analysis: Selective Q3 2026 Earnings: EPS Up 14% on a 96.8% Combined Ratio as Premiums Shrink 7%

Key Figures

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

What's Inside

Fiscal years end December 31. All figures sourced from Selective Insurance Group, Inc. 10-K / 10-Q filings (SEC CIK 0000230557; Nasdaq: SIGI). The filing presents an unclassified balance sheet; Current / NonCurrent here are the house hierarchy. As a property and casualty insurer writing standard commercial, standard personal and excess-and-surplus lines, Selective's balance sheet is dominated by its fixed-income investment portfolio on the asset side and by loss reserves and unearned premiums on the liability side. Coverage starts at FY2024 (two audited annuals plus the latest quarter).

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; 1,326.3 MUSD means 1,326.3 million US dollars.
• Additional accounts — Assets:Current:RestrictedCash,
  Assets:NonCurrent:FixedMaturities, Assets:NonCurrent:Investments,
  Assets:NonCurrent:LongTermInvestments,
  Assets:NonCurrent:ReinsuranceRecoverables,
  Liabilities:NonCurrent:InsuranceReserves, Equity:PreferredStock,
  Equity:TreasuryShares, Expenses:PolicyAcquisitionCosts,
  Expenses:Interest, opened beyond the standard chart (see each account's
  open line in main.bean).
• Insurer shape — Income:Revenue equals the filing's "Total revenues"
  (net earned premiums plus net investment income earned and realized and
  unrealized investment gains and losses); Expenses:PolicyAcquisitionCosts
  carries the "Amortization of deferred policy acquisition costs" line and
  Expenses:SellingGeneralAdministrative the "Other insurance expenses" line.
  The Series B preferred dividends are a distribution, not an expense: net
  income is the filing's "Net income (loss)" line before them, and the filing
  carries no noncontrolling interests.

Analysis

• Selective Q3 2026 Earnings: EPS Up 14% on a 96.8% Combined Ratio as Premiums Shrink 7% — 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 Selective Insurance Group, Inc.'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 Selective Insurance Group, Inc.; 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.