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MARKEL GROUP INC. (MKL)

CIK: 0001096343. SIC: 6331 Fire, Marine & Casualty Insurance. Latest 10-K as of: 2026-02-26.

SIC breadcrumb: Finance, Insurance, And Real Estate > Insurance Carriers > SIC 6331 Fire, Marine & Casualty Insurance

SEC company page: https://www.sec.gov/edgar/browse/?CIK=1096343. Latest filing source: 0001096343-26-000020.

Selected Fundamentals

MetricValueUnitFYFiled
Revenue15,513,233,000USD20252026-02-26
Net income2,107,010,000USD20252026-02-26
Assets68,905,050,000USD20252026-02-26

Financials

Annual standardized facts from SEC companyfacts as of latest extracted filing date 2026-02-26. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0001096343.json. Derived margins, ratios, and free cash flow are computed from the extracted annual SEC facts.

Flow metrics use full-year FY periods from 10-K/10-K/A filings; balance-sheet metrics use FY-end instants. Free cash flow = operating cash flow - capital expenditures. Missing metrics are omitted rather than fabricated.

Metric2016201720182019202020212022202320242025
Revenue5,612,026,0006,061,659,0006,841,285,0009,526,191,0009,735,066,00012,846,425,00011,675,335,00014,279,576,00014,813,544,00015,513,233,000
Net income455,689,000395,269,000-128,180,0001,790,466,000816,030,0002,423,135,000-216,277,0001,996,060,0002,747,022,0002,107,010,000
Operating income805,169,000216,606,00039,759,0002,477,346,0001,273,884,0003,241,505,000-93,336,0002,928,828,0003,712,562,0003,194,852,000
Diluted EPS31.2725.81-9.55129.0755.63176.38-23.72146.98199.32169.22
Operating cash flow534,623,000858,529,000892,857,0001,274,120,0001,737,587,0002,274,067,0002,709,442,0002,786,807,0002,594,006,0002,761,256,000
Capital expenditures63,674,00074,652,000106,593,000123,376,000101,301,000145,249,000254,712,000258,619,000254,991,000206,894,000
Share buybacks51,142,000110,838,00054,007,000116,307,00026,832,000206,518,000290,796,000445,479,000572,728,000429,519,000
Assets25,875,299,00032,805,016,00033,306,263,00037,473,815,00041,710,054,00048,477,096,00049,791,259,00055,045,710,00061,897,982,00068,905,050,000
Liabilities17,334,210,00023,137,166,00024,031,899,00026,217,837,00028,649,731,00033,275,508,00036,054,220,00039,519,817,00044,429,009,00049,802,861,000
Stockholders' equity8,460,927,0009,504,148,0009,080,653,00011,070,867,00012,799,789,00014,717,350,00013,151,094,00014,983,928,00016,915,898,00018,597,756,000
Cash and cash equivalents1,738,747,0002,198,459,0002,014,168,0003,072,807,0004,341,736,0003,978,490,0004,137,432,0003,747,060,0003,692,667,0003,964,705,000
Free cash flow470,949,000783,877,000786,264,0001,150,744,0001,636,286,0002,128,818,0002,454,730,0002,528,188,0002,339,015,0002,554,362,000

Ratios

ROE and ROA use period-end equity/assets. Liabilities / equity uses total liabilities divided by stockholders' equity. Current ratio uses current assets divided by current liabilities when both are reported.

Metric2016201720182019202020212022202320242025
Net margin8.12%6.52%-1.87%18.80%8.38%18.86%-1.85%13.98%18.54%13.58%
Operating margin14.35%3.57%0.58%26.01%13.09%25.23%-0.80%20.51%25.06%20.59%
Return on equity5.39%4.16%-1.41%16.17%6.38%16.46%-1.64%13.32%16.24%11.33%
Return on assets1.76%1.20%-0.38%4.78%1.96%5.00%-0.43%3.63%4.44%3.06%
Liabilities / equity2.052.432.652.372.242.262.742.642.632.68

Financial Charts

Quarterly

Quarterly standardized facts from SEC companyfacts as of latest extracted filing date 2026-04-28. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0001096343.json.

Flow metrics use discrete quarter-length periods from 10-Q/10-Q/A filings. Q4 revenue and net income are derived only when annual FY and nine-month YTD facts exist for the same fiscal year; derived Q4 values are labeled. EPS Q4 is not derived.

QuarterEnd DateRevenueNet IncomeDiluted EPSMethod
2022-Q22022-06-30-69.19reported discrete quarter
2022-Q32022-09-303.50reported discrete quarter
2023-Q12023-03-3137.26reported discrete quarter
2023-Q22023-06-304,142,536,000695,511,00050.09reported discrete quarter
2023-Q32023-09-303,375,186,00042,591,0003.14reported discrete quarter
2023-Q42023-12-314,642,519,000769,306,000derived Q4 = FY annual - nine-month YTD
2024-Q12024-03-314,466,655,0001,025,184,00075.43reported discrete quarter
2024-Q22024-06-303,701,843,000267,701,00018.62reported discrete quarter
2024-Q32024-09-304,611,264,000904,959,00066.25reported discrete quarter
2024-Q42024-12-313,841,001,000549,178,000derived Q4 = FY annual - nine-month YTD
2025-Q12025-03-313,399,105,000121,714,00012.08reported discrete quarter
2025-Q22025-06-304,602,766,000657,148,00049.67reported discrete quarter
2025-Q32025-09-303,934,549,000751,336,00059.25reported discrete quarter
2025-Q42025-12-314,007,965,000576,812,000derived Q4 = FY annual - nine-month YTD
2026-Q12026-03-313,550,605,000-212,289,000-18.90reported discrete quarter

Quarterly Charts

Macro Cross-References

Latest quarter (10-Q)

Latest 10-Q source: 0001096343-26-000041.

Extracted structurally from real Item 2 body heading to real Item 3/4 boundary. Confidence: high. Filing date: 2026-04-28. Report date: 2026-03-31.

Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis should be read in conjunction with the consolidated financial statements and related notes included under Item 1 Financial Statements and our 2025 Annual Report on Form 10-K. The accompanying consolidated financial statements and related notes have been prepared in accordance with United States (U.S.) generally accepted accounting principles (GAAP) and include the accounts of our holding company, Markel Group Inc. (Markel Group), and its consolidated subsidiaries, as well as any variable interest entities that meet the requirements for consolidation (the Company). This section is divided into the following sections:

•Business Overview

•Results of Operations

•Financial Condition

•Non-GAAP Financial Measures

•Critical Accounting Estimates

•Safe Harbor and Cautionary Statement

Business Overview

Markel Group is a holding company that owns independently operated businesses across a range of industries. The cornerstone business, Markel Insurance, provides specialized insurance products that are not typically available through the standard insurance market. This insurance business sits at the center of the Company's strategy. It generates and holds capital used to support growth and investment across Markel Group. The other majority-owned businesses operate in diverse end markets, from industrial bakery equipment to ornamental plants to precast concrete. Markel Group also owns shares in publicly traded companies, which are primarily held within its insurance operations.

Markel Group supports each business by empowering leaders to make the best long-term decisions for their businesses. Customers, associates, and shareholders each benefit from this approach, given how it allows businesses to pursue opportunities that require time, stability, and trust. We believe this approach is difficult to replicate and makes Markel Group a distinctive home for businesses. The Company's long-term orientation and decision-making is rooted in the Company's culture, known as The Markel Style, which serves as a shared set of values that foster excellence and consistency across independent businesses, all while allowing each business to retain its entrepreneurial spirit.

A key principle of The Markel Style is building the value of the Company for shareholders. The design of Markel Group supports this goal by owning businesses that generate positive cash flows and redeploying those cash flows for additional growth. Markel Group has developed the skill and capability to redeploy capital efficiently, with low friction, across a large and diverse opportunity set, which includes reinvesting in existing businesses, acquiring majority-owned businesses, investing in publicly traded companies, and repurchasing Markel Group shares. Markel Group's unique company design and set of shared values have enabled it to compound shareholder capital at attractive rates over many decades.

Markel Group reports its business operations in four segments: Markel Insurance, Industrial, Financial, and Consumer and Other. See note 2 of the notes to consolidated financial statements for details regarding our reportable segments.

Results of Operations

The following table presents operating revenues by segment.

Three Months Ended March 31,

(dollars in thousands)

2026

2025

Markel Insurance

$

2,201,685 

$

2,226,676 

Industrial

883,058 

829,574 

Financial

161,530 

178,481 

Consumer and Other

280,497 

287,786 

Corporate and eliminations

23,835 

25,659 

Total operating revenues

$

3,550,605 

$

3,548,176 

22

Table of Contents

The following table presents consolidated operating income and a reconciliation to consolidated adjusted operating income, as well as adjusted operating income by segment. Consolidated adjusted operating income is a non-GAAP measure. See "Non-GAAP Financial Measures" for additional details.

Three Months Ended March 31,

(dollars in thousands)

2026

2025

Operating income (loss)

$

(273,329)

$

282,524 

Add: Amortization of acquired intangible assets

43,513 

46,942 

Less: Net investment losses

(727,562)

(149,071)

Adjusted operating income

$

497,746 

$

478,537 

Markel Insurance

$

369,490 

$

282,115 

Industrial

49,286 

58,764 

Financial

36,205 

79,611 

Consumer and Other

39,755 

32,388 

Corporate and eliminations

3,010 

25,659 

Adjusted operating income

$

497,746 

$

478,537 

Net investment gains and losses have caused, and are expected to continue to cause, significant volatility in our periodic operating income, net income, and comprehensive income. Net investment gains and losses are predominantly derived from our investments in publicly traded equity securities and typically include significant unrealized gains and losses from market value movements. We believe that net investment gains and losses, whether realized from sales or unrealized from market value movements, are distortive in understanding the short-term operating performance of our businesses. As such, we exclude net investment gains and losses from adjusted operating income. We believe adjusted operating income, both consolidated and by segment, is generally an accurate representation of the operating performance of our businesses in our periodic results.

The following table presents the components of comprehensive income (loss) to shareholders.

Three Months Ended March 31,

(dollars in thousands)

2026

2025

Operating income (loss)

$

(273,329)

$

282,524 

Interest expense

(50,886)

(52,140)

Net foreign exchange gains (losses)

54,277 

(72,633)

Income tax (expense) benefit

65,582 

(28,404)

Net income attributable to noncontrolling interests

(7,933)

(7,633)

Net income (loss) to shareholders

(212,289)

121,714 

Other comprehensive income (loss) to shareholders

(128,141)

225,956 

Comprehensive income (loss) to shareholders

$

(340,430)

$

347,670 

Markel Insurance

Markel Insurance is our core specialty insurance business comprised of empowered local leaders underwriting hard-to-place risks across the globe in service of their customers' needs. Markel Insurance generates income primarily through its core underwriting activities and by investing the capital held by its underwriting subsidiaries, as well as through other insurance-related activities, which includes fronting and strategic minority investments. Markel Insurance is primarily comprised of its U.S. Wholesale and Specialty, Program and Solutions, International, and Global Reinsurance divisions. Markel Insurance also includes the run-off of the discontinued intellectual property collateral protection insurance (IP CPI) product line, life and annuity reinsurance business, and certain asbestos and environmental exposures, none of which is managed through its divisions.

23

Table of Contents

We measure the operating performance of our Markel Insurance segment by its operating revenues and adjusted operating income, which represents operating income before net investment losses and amortization of acquired intangible assets. The following table summarizes the results of operations for our Markel Insurance segment.

Three Months Ended March 31,

(dollars in thousands)

2026

2025

Earned premiums

$

1,969,339 

$

2,016,539 

Net investment income

229,619 

207,517 

Services and other revenues

2,727 

2,620 

Operating revenues

$

2,201,685 

$

2,226,676 

Losses and loss adjustment expenses

(1,113,999)

(1,212,750)

Underwriting, acquisition, and insurance expenses

(713,091)

(723,627)

Services and other expenses

(5,105)

(8,184)

Adjusted operating income

$

369,490 

$

282,115 

Combined ratio

93 

%

96 

%

The 31% increase in adjusted operating income for the three months ended March 31, 2026 was driven by higher underwriting profits and net investment income. For further details of Markel Insurance's investment performance, see "Consolidated Investment Results."

Recent Developments

Middle East Conflict

A regional military conflict emerged in the Middle East following U.S. and Israeli airstrikes on Iran on February 28, 2026. Underwriting results for the three months ended March 31, 2026 included $35.0 million, or two points on the combined ratio, of net losses and loss adjustment expenses attributed to the Middle East conflict. Our losses and loss adjustment expenses from the Middle East conflict were attributed to terrorism and marine war coverages written by the International division.

Loss estimates for incurred losses attributed to the Middle East conflict represent our best estimate as of March 31, 2026 based upon information currently available. Our estimates for these losses are based on known losses and reported claims, as well as an analysis of our ceded reinsurance contracts. Due to the inherent uncertainty associated with the assumptions surrounding the Middle East conflict, these estimates are subject to a wide range of variability. While we believe our reserves for losses and loss adjustment expenses for the Middle East conflict as of March 31, 2026 are adequate based on information currently available, we continue to closely monitor reported claims, ceded reinsurance contract attachment, government actions, and areas impacted by the conflict and may adjust our loss estimates as new information becomes available.

Additionally, as the Middle East conflict is ongoing, additional losses may be incurred in subsequent periods, and such losses may be material to our results of operations, financial condition, and cash flows. Covering these risk is core to our expertise as a global specialty insurer and we continue to underwrite risks in this region on a case by case basis. Furthermore, our marine war coverages allow for the re-rating of in-force premium on contracts at risk during the escalated risk environment. See Item 1A. Risk Factors for additional information on the risks and uncertainties associated with this event.

Global Reinsurance

In August 2025, Markel Insurance sold the renewal rights for business written in its Global Reinsurance division, and the division entered into run-off. Gross premium volume in 2025 attributed to the Global Reinsurance division was $1.0 billion, including $576.9 million for the three months ended March 31, 2025. As many of the contracts previously written within this division were multi-year agreements, we expect premiums to continue earning over the next two years and loss reserves to take several additional years to run off. Effective January 1, 2026, we reinsured the international marine and energy reinsurance business that was still on-risk, comprising $54.8 million of unearned premiums as of December 31, 2025.

24

Table of Contents

Gross premium volume in 2026 includes premiums attributed to contracts signed prior to the division being placed into run-off and changes in our estimate of ultimate premium volumes from in-force contracts. Additionally, gross premium volume in 2026 includes premiums on certain international reinsurance deals that are being fronted as part of the transition of the renewal rights. For the three months ended March 31, 2026, underwriting gross premium volume attributed to the Global Reinsurance division was $22.6 million and fronting gross premium volume was $77.0 million. The Global Reinsurance division combined ratio was 114% for the three months ended March 31, 2026, which had a two point unfavorable impact on the Markel Insurance segment combined ratio.

Hagerty

Effective January 1, 2026, Markel Insurance's business with Hagerty, Inc. (Hagerty) transitioned to a fronting arrangement, whereby Markel Insurance receives a fronting fee for writing business on behalf of Hagerty and ceding it to Hagerty Reinsurance Limited (Hagerty Re). Prior to transitioning to a fronting arrangement, the majority of our business with Hagerty was ceded to Hagerty Re.

For the three m

[Excerpt truncated for page length; source filing is linked above.]

Latest 10-K MD&A

Extracted structurally from real Item 7 body heading to real Item 7A/8 boundary. Confidence: high. Filing date: 2026-02-26. Report date: 2025-12-31.

Item 7. MANAGEMENT'S DISCUSSION & ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis includes discussion of changes in our results of operations and financial condition from 2024 to 2025 and from 2023 to 2024 and should be read in conjunction with the consolidated financial statements and related notes included under Item 8, Item 1 Business, Item 1A Risk Factors, and "Safe Harbor and Cautionary Statement". The accompanying consolidated financial statements and related notes have been prepared in accordance with United States (U.S.) generally accepted accounting principles (GAAP) and include the accounts of our holding company, Markel Group Inc. (Markel Group), and its consolidated subsidiaries, as well as any variable interest entities that meet the requirements for consolidation (the Company). For a discussion of our significant accounting policies, see note 1 of the notes to consolidated financial statements included under Item 8. Item 7 is divided into the following sections:

•Capital Performance

•Results of Operations

•Liquidity and Capital Resources

•Non-GAAP Financial Measures

•Critical Accounting Estimates

•Safe Harbor and Cautionary Statement

In 2025, we made notable changes to our financial reporting, including the re-segmentation of our businesses, the expansion of both consolidated and segment financial metrics, and the addition of detail regarding our business strategy, among others. See note 2 of the notes to consolidated financial statements for additional details on the changes to our reportable segments.

Capital Performance

Markel Group is a dynamic system that strives to relentlessly compound shareholder capital at attractive rates across decades. We are responsible for capital allocation across our businesses and use a variety of metrics for each part of the Markel Group system, among other factors, to help inform these activities. Our capital allocation decisions are made with a long-term perspective that considers an array of qualitative and quantitative factors in the context of our capital allocation framework. See Item 1 Business "Relentlessly Compounding Shareholder Capital" for details of our capital allocation options and investment principles.

We believe that our capital performance metrics are best viewed over longer periods of time. To better align with this long-term perspective, we use five-year time periods to assess capital performance.

The five-year compound annual growth rate (CAGR) of intrinsic value per share is one of the ways by which we monitor the success of our capital allocation decisions and overall returns from the consolidated Markel Group system.

For our Markel Insurance business, we measure capital efficiency using return on equity, with a focus on the five-year average annual return on equity.

For our Industrial, Financial, and Consumer and Other segments, we look at a variety of capital efficiency metrics given the diverse businesses within these segments.

Intrinsic Value Per Share Growth

As a diverse holding company, we use growth in intrinsic value per share as a measure to help us evaluate the value created by our businesses over five-year periods of time. While intrinsic value does not represent a precise valuation of our business, we believe growth in intrinsic value per share, considered among an array of other qualitative and quantitative factors, offers a useful tool to investors and management in understanding long-term value creation trends. A straightforward methodology can be used to measure intrinsic value per share growth using data from our financial statements.

10K - 35

First, we take an adjusted earnings metric and apply a consistent multiple to arrive at an earnings valuation. We exclude certain non-cash items from our adjusted earnings metric, such as amortization, as well as income attributed to our public equity portfolio and income from our cash and short-term investments, which are valued separately in our calculation. Using a three-year average of earnings in our calculation helps mitigate the impact of cyclicality and non-recurring items in the earnings valuation.

We consider a range of multiples in our earnings valuation calculation that reflects the diversity of our sources of cash flows, with 12x as the midpoint. Regardless of the multiple used, we believe using a consistent multiple for each year in the calculation is important when assessing the five-year compound annual growth rate in intrinsic value per share.

Second, we add certain items from our balance sheet that are not included in the earnings valuation. The balance sheet component of the valuation consists of adding cash, short-term investments, and equity securities, then subtracting debt, preferred stock, and noncontrolling interests.

The sum of the earnings and balance sheet valuations divided by the number of shares outstanding represents our estimate of intrinsic value per share from which to calculate growth.

Our simplified intrinsic value per share growth calculation may differ from calculations that others may perform, and our stock price growth may vary significantly from our intrinsic value growth calculation. We believe that the key with any calculation is applying a consistent methodology to measure the compound annual growth in intrinsic value per share over five-year periods, which is aligned with our long-term aim of relentlessly compounding shareholder capital.

December 31, 2025

8x Multiple

12x Multiple

16x Multiple

5-Year CAGR in intrinsic value per share

14.5 

%

15.2 

%

15.7 

%

The following table shows the calculation of adjusted earnings used for our earnings valuation.

(dollars in thousands)

Year Ended December 31,

2025

2024

2023

2022

2021

2020

2019

2018

Operating income (loss)

$

3,194,852 

$

3,712,562 

$

2,928,828 

$

(93,336)

$

3,241,505 

$

1,273,884 

$

2,477,346 

$

39,759 

Add: Amortization and impairment

185,007 

181,472 

180,614 

258,778 

160,539 

159,315 

148,638 

315,128 

Less: Net investment gains (losses)

1,076,081 

1,807,219 

1,524,054 

(1,595,733)

1,978,534 

617,979 

1,601,722 

(437,596)

Adjusted operating income

$

2,303,778 

$

2,086,815 

$

1,585,388 

$

1,761,175 

$

1,423,510 

$

815,220 

$

1,024,262 

$

792,483 

Less: Dividends on equity securities

156,169 

142,367 

116,911 

107,213 

98,099 

89,303 

100,222 

90,840 

Less: Interest on cash and short-term investments

228,120 

286,063 

251,821 

62,383 

2,954 

14,321 

50,425 

48,765 

Adjusted earnings

$

1,919,489 

$

1,658,385 

$

1,216,656 

$

1,591,579 

$

1,322,457 

$

711,596 

$

873,615 

$

652,878 

Adjusted earnings - 3-year average

$

1,598,177 

$

1,488,873 

$

1,376,897 

$

1,208,544 

$

969,223 

$

746,030 

The following table shows the components of our balance sheet valuation and common shares outstanding.

(in thousands)

December 31,

2025

2024

2023

2022

2021

2020

Equity securities

$

13,004,312 

$

11,784,521 

$

9,577,871 

$

7,671,912 

$

9,023,927 

$

6,994,110 

Short-term investments and cash and cash equivalents

5,998,367 

6,217,577 

6,318,442 

6,806,694 

5,778,478 

6,375,835 

Senior long-term debt and other debt

(4,303,811)

(4,330,341)

(3,779,796)

(4,103,629)

(4,361,266)

(3,484,023)

Preferred stock

— 

(591,891)

(591,891)

(591,891)

(591,891)

(591,891)

Redeemable noncontrolling interests and noncontrolling interests

(504,433)

(553,075)

(541,965)

(585,945)

(484,238)

(260,534)

Balance sheet valuation

$

14,194,435 

$

12,526,791 

$

10,982,661 

$

9,197,141 

$

9,365,010 

$

9,033,497 

Common shares outstanding

12,590 

12,790 

13,132 

13,423 

13,632 

13,783 

10K - 36

Markel Insurance Return on Equity

We believe return on equity is an important metric to evaluate the overall performance of Markel Insurance. This metric is representative of the total return generated by the business on the capital that it holds and provides a metric by which to evaluate Markel Insurance's capital efficiency.

Although we do not consider net investment gains and losses when assessing the periodic performance of our Markel Insurance segment, we believe it is important to consider the full contribution of the publicly traded equity securities held by Markel Insurance subsidiaries when evaluating the capital efficiency of the business.

Over the five-year period ended December 31, 2025, the average return on equity from Markel Insurance was 13%. The following table summarizes the calculation of return on equity for Markel Insurance.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

2022

2021

Underwriting profit

$

455,671 

$

366,976 

$

92,786 

$

594,289 

$

614,331 

Net investment income

871,531 

797,907 

642,676 

407,826 

360,173 

Services and other income (loss)

51,865 

19,605 

11,713 

5,798 

(10,881)

Adjusted operating income

$

1,379,067 

$

1,184,488 

$

747,175 

$

1,007,913 

$

963,623 

Net investment gains (losses)

976,740 

1,447,686 

1,249,362 

(1,203,958)

1,440,295 

Interest expense (1)

(187,541)

(178,385)

(156,521)

(172,256)

(173,952)

Income tax (expense) benefit (2)

(477,019)

(539,834)

(404,804)

81,026 

(490,593)

$

1,691,247 

$

1,913,955 

$

1,435,212 

$

(287,275)

$

1,739,373 

Average equity

$

12,219,695 

$

10,742,094 

$

9,229,143 

$

8,681,108 

$

8,555,403 

Return on equity

14 

%

18 

%

16 

%

(3)

%

20 

%

5-Year average annual return on equity

13 

%

12 

%

(1)    Interest expense on our senior notes is attributed to the return on Markel Insurance.

(2)    Income tax expense is based on a 22% tax rate, which is representative of our typical effective rate, however, it does not represent actual income tax expense at Markel Insurance. Income taxes are managed on a consolidated basis across the Markel Group and are only attributed to the Markel Insurance segment when assessing its return on equity.

Capital Reconciliation

The following table summarizes the capital held by each of our segments, as well as a reconciliation to consolidated capital of Markel Group. Total capital is comprised of total equity, redeemable noncontrolling interests, total debt, and obligations for finance leases. Eliminations relate to intercompany loans to and from a corporate subsidiary, which are eliminated in consolidation.

(dollars in millions)

Markel Insurance

Industrial

Financial

Consumer and Other

Corporate

Eliminations

Consolidated

December 31, 2025

Total equity

$

12,923 

$

2,078 

$

2,009 

$

1,037 

$

549 

$

— 

$

18,596 

Redeemable noncontrolling interests

— 

336 

3 

167 

— 

— 

506 

Senior long-term debt and other debt

— 

329 

— 

211 

4,760 

(996)

4,304 

Obligations for finance leases

2 

29 

— 

8 

— 

— 

39 

Total capital

$

12,925 

$

2,772 

$

2,012 

$

1,423 

$

5,309 

$

(996)

$

23,445 

December 31, 2024

Total equity

$

11,516 

$

1,909 

$

1,898 

$

837 

$

769 

$

— 

$

16,929 

Redeemable noncontrolling interests

— 

457 

3 

80 

— 

— 

540 

Senior long-term debt and other debt

— 

359 

— 

240 

4,821 

(1,090)

4,330 

Obligations for finance leases

2 

46 

— 

5 

— 

— 

53 

Total capital

$

11,518 

$

2,771 

$

1,901 

$

1,162 

$

5,590 

$

(1,090)

$

21,852 

10K - 37

Results of Operations

The following table presents operating revenues by segment.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Markel Insurance

$

9,352,891 

$

8,983,443 

$

8,687,549 

Industrial

3,928,249 

3,779,616 

3,728,641 

Financial

736,964 

593,313 

553,133 

Consumer and Other

1,382,912 

1,327,333 

1,247,071 

Corporate and eliminations

112,217 

129,839 

63,182 

Total operating revenues

$

15,513,233 

$

14,813,544 

$

14,279,576 

In 2025, we updated the presentation of operating revenues to no longer include net investment gains and losses, and prior periods have been recast to conform to the updated presentation. Net investment gains and losses are predominantly derived from our investments in publicly traded equity securities and typically include significant unrealized gains and losses from market value movements.

We believe that net investment gains and losses, whether realized from sales or unrealized from market value movements, are distortive in understanding the short-term operating performance of our businesses. As such, we exclude net investment gains and losses from adjusted operating income. We believe adjusted operating income, both consolidated and by segment, is generally an accurate representation of the operating performance of our businesses in our periodic results.

The following table presents consolidated operating income and a reconciliation to consolidated adjusted operating income, as well as adjusted operating income by segment. Consolidated adjusted operating income is a non-GAAP measure. See "Non-GAAP Financial Measures" for additional details.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Operating income

$

3,194,852 

$

3,712,562 

$

2,928,828 

Add: Amortization of acquired intangible assets

185,007 

181,472 

180,614 

Less: Net investment gains

1,076,081 

1,807,219 

1,524,054 

Adjusted operating income

$

2,303,778 

$

2,086,815 

$

1,585,388 

Markel Insurance

$

1,379,067 

$

1,184,488 

$

747,175 

Industrial

343,183 

365,034 

378,331 

Financial

326,572 

262,082 

260,235 

Consumer and Other

174,636 

145,372 

136,465 

Corporate and eliminations

80,320 

129,839 

63,182 

Adjusted operating income

$

2,303,778 

$

2,086,815 

$

1,585,388 

10K - 38

The following table presents the components of comprehensive income to shareholders. Net investment gains and losses have caused, and are expected to continue to cause, significant volatility in our periodic operating income, net income, and comprehensive income.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Operating income

$

3,194,852 

$

3,712,562 

$

2,928,828 

Interest expense

(205,910)

(204,300)

(185,077)

Net foreign exchange gains (losses)

(256,234)

129,438 

(90,045)

Income tax expense

(580,303)

(790,294)

(552,616)

Net income attributable to noncontrolling interests

(45,395)

(100,384)

(105,030)

Net income to shareholders

2,107,010 

2,747,022 

1,996,060 

Preferred stock dividends and redemption premiums

(26,109)

(36,000)

(36,000)

Net income to common shareholders

2,080,901 

2,711,022 

1,960,060 

Other comprehensive income (loss) to shareholders

507,622 

(138,872)

289,284 

Comprehensive income to shareholders

$

2,614,632 

$

2,608,150 

$

2,285,344 

Markel Insurance

The following table summarizes the results of operations for our Markel Insurance segment. We measure the operating performance of our Markel Insurance segment by its operating revenues and adjusted operating income, which are comprised of results attributed to its insurance activities and earnings on the investments held in support of its insurance activities.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Earned premiums

$

8,401,323 

$

8,130,712 

$

8,011,501 

Net investment income

871,531 

797,907 

642,676 

Services and other revenues

80,037 

54,824 

33,372 

Operating revenues

9,352,891 

8,983,443 

8,687,549 

Losses and loss adjustment expenses

(4,909,079)

(4,877,722)

(5,166,282)

Underwriting, acquisition, and insurance expenses

(3,036,573)

(2,886,014)

(2,752,433)

Services and other expenses

(28,172)

(35,219)

(21,659)

Adjusted operating income

$

1,379,067 

$

1,184,488 

$

747,175 

Combined ratio

95 

%

95 

%

99 

%

Adjusted operating income increased by 16% in 2025 and 59% in 2024, driven by higher underwriting profits and net investment income. For further details of Markel Insurance's investment performance, see "Consolidated Investment Results."

10K - 39

The following table summarizes the results of Markel Insurance's underwriting and other insurance-related activities, which primarily consist of our fronting programs with Nephila.

Year Ended December 31,

2025 vs 2024

2024 vs 2023

(dollars in thousands)

2025

2024

2023

% Change

% Change

Gross premium volume - underwriting

$

10,643,703

$

10,259,862

$

9,981,843

4 

%

3 

%

Gross premium volume - fronting

1,854,944

1,306,022

840,868

42 

%

55 

%

Gross premium volume

$

12,498,647

$

11,565,884

$

10,822,711

8 

%

7 

%

Net written premiums

$

8,399,735

$

8,004,788

$

8,102,959

5 

%

(1)

%

Earned premiums

$

8,401,323

$

8,130,712

$

8,011,501

3 

%

1 

%

Underwriting profit

$

455,671

$

366,976

$

92,786

24 

%

296 

%

Services and other income

$

46,933

$

8,357

$

8,646

462 

%

(3)

%

Underwriting Ratios (1)

Point Change

Point Change

Loss ratio

Current accident year loss ratio

64.2 

%

65.6 

%

64.9 

%

(1.4)

0.7 

Prior accident years loss ratio

(5.8)

%

(5.6)

%

(0.5)

%

(0.2)

(5.1)

Loss ratio

58.4 

%

60.0 

%

64.5 

%

(1.6)

(4.5)

Expense ratio

36.1 

%

35.5 

%

34.4 

%

0.6 

1.1 

Combined ratio

94.6 

%

95.5 

%

98.8 

%

(0.9)

(3.3)

Current accident year loss ratio catastrophe impact (2)

0.7 

%

0.9 

%

0.5 

%

(0.2)

0.4 

Current accident year loss ratio, excluding catastrophe impact (3)

63.5 

%

64.7 

%

64.4 

%

(1.2)

0.3 

Combined ratio, excluding current accident year catastrophe impact (3)

93.8 

%

94.6 

%

98.3 

%

(0.8)

(3.7)

(1)    Amounts may not reconcile due to rounding.

(2)    The point impact of catastrophes is calculated as the associated net losses and loss adjustment expenses divided by total earned premiums.

(3)    This metric is a non-GAAP financial measure. See "Non-GAAP Financial Measures" for additional details.

Global Reinsurance

In August 2025, Markel Insurance sold the renewal rights for business written in its Global Reinsurance division, and the division entered into run-off. Gross premium volume in 2025 attributed to the Global Reinsurance division was $1.0 billion. Underwriting results attributable to the Global Reinsurance division had a two point unfavorable impact on the Markel Insurance segment combined ratio in 2025 and a one point unfavorable impact in 2024 and 2023.

Premiums

2025 compared to 2024

The increase in underwriting gross premium volume in our Markel Insurance segment in 2025 was driven by significant growth within our personal lines and international professional liability product lines, as well as growth within our programs, marine and energy, and general liability product lines. These increases were partially offset by the impact of lower premium volume in our U.S. professional liability product lines, as a result of exiting our risk-managed directors and officers product line from our U.S. and Europe-based platforms. We concluded that the rates on the business written from these platforms were inadequate to meet our profitability targets, therefore, we stopped writing this product from our European platform in late 2024 and our U.S. platform in early 2025. We continue to write select risk-managed directors and officers accounts from our Bermuda-based platform.

10K - 40

The increase in fronting gross premium volume in 2025 was driven by growth of our property catastrophe programs with Nephila.

Net retention of underwriting gross premium volume was 79% in 2025 compared to 78% in 2024. Within our underwriting operations, we purchase reinsurance to manage our net retention on individual risks and overall exposure to losses and to enable us to write policies with sufficient limits to meet policyholder needs.

The increase in earned premiums in 2025 was primarily due to the impact of the changes in underwriting gross premium volume in recent periods.

2024 compared to 2023

The increase in underwriting gross premium volume in our Markel Insurance segment in 2024 was driven by new business growth and more favorable rates within our personal lines, marine and energy, programs, and credit and surety product lines, partially offset by lower premium volume within select lines of our U.S. general liability and professional liability product lines. Gross premium volume within our U.S. general liability and professional liability product lines decreased $276.6 million in 2024 compared to 2023, which reflects decreased writings within our brokerage contractors, brokerage excess and umbrella, and risk-managed excess casualty general liability products and our risk-managed professional liability products as part of targeted underwriting actions aimed at achieving greater profitability within these product lines.

The increase in fronting gross premium volume in 2024 was driven by growth of our property catastrophe and specialty programs with Nephila.

Net retention of underwriting gross premium volume was 78% in 2024 compared to 81% in 2023. The decrease was driven by higher cession rates on our professional liability product lines in 2024 compared to 2023, as well as changes in mix of business as we decreased writings on select lines of our U.S. general liability product lines, which have lower cession rates than most other products within the segment.

The increase in earned premiums in 2024 was primarily due to the impact of the changes in underwriting gross premium volume in recent periods.

Rate Discussion

In 2025, we achieved modest rate increases overall across our diversified product portfolio. We examine each of our product classes regularly by evaluating pricing and exposure, underwriting terms and conditions, deal structure, including limits and attachment points, and our expectations around loss cost trends, among other things. We target premium growth in product lines where we are confident in the levels of rate adequacy.

Product lines achieving the most notable rate increases include our U.S. general liability product lines, as well as certain personal lines and programs product lines. Despite multiple years of rate increases, we continue to be cautious in selecting which risks to pursue and how much limit to deploy within certain subclasses of our U.S. general liability portfolio as we rebalance our portfolio. However, the rate increases for these product lines have generally been in line with, or better than, our assumptions for loss cost trends. As a result of the rate increases and overall profitability being achieved in our personal lines and programs product lines, we are increasing our premium writings in these lines.

Product lines with notable rate decreases include our U.S. workers' compensation product line, international energy and professional liability product lines, and our global cyber portfolios. More recently, rates for our U.S. property product lines also have decreased as market conditions have softened due to a lower level of natural catastrophe events in 2025.

Services and Other Income

The increase in services and other income in 2025 was primarily due to higher fronting fees driven by growth of our property catastrophe programs with Nephila, as previously discussed. Services and other income in 2024 was consistent with 2023.

10K - 41

Combined Ratio

Natural Catastrophes

The following table summarizes the impact of losses attributed to natural catastrophes on the Markel Insurance segment combined ratio. Losses from natural catastrophes in 2025 were attributed to the series of wildfires that occurred in southern California in January 2025. Losses from natural catastrophes in 2024 were attributed to Hurricane Helene and Hurricane Milton. Losses from natural catastrophes in 2023 were attributed to the Hawaiian wildfires and Hurricane Idalia.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Gross losses and loss adjustment expenses

$

129,516 

$

131,002 

$

49,408 

Ceded losses and loss adjustment expenses

(67,620)

(60,353)

(9,336)

Net losses and loss adjustment expenses

$

61,896 

$

70,649 

$

40,072 

Impact on combined ratio

0.7 

%

0.9 

%

0.5 

%

Intellectual Property Collateral Protection Insurance

The following table summarizes the impact of intellectual property collateral protection insurance (IP CPI) losses on the Markel Insurance segment combined ratio.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Net losses and loss adjustment expenses

$

64,259 

$

168,534 

$

97,572 

Impact on combined ratio

0.8 

%

2.1 

%

1.2 

%

In 2023, we began to observe higher than expected levels of defaults on loans collateralized by intellectual property, for which we provided coverage to lenders through our IP CPI product line. We discontinued writing this product at the beginning of 2024. However, we continued to recognize losses in 2024 and 2025 as additional claim events occurred, which result from both a default on the loan and impairment of the underlying intellectual property. We believe any losses on our discontinued IP CPI product line in 2026 will not be material to the Markel Insurance segment.

2025 compared to 2024

Excluding losses attributed to natural catastrophes, the decrease in the Markel Insurance segment combined ratio in 2025 compared to 2024 was primarily attributable to a lower attritional loss ratio, which was driven by lower losses on our discontinued IP CPI product line. Additionally, the attritional loss ratio in 2025 was unfavorably impacted by large losses within our credit and surety product line and higher attritional loss ratios on our personal umbrella product line. These unfavorable impacts on our attritional loss ratio were largely offset by a favorable impact from changes in mix of business, as our growing lines of business generally have lower attritional loss ratios than the lines of business for which we have reduced our premium writings.

The 2025 combined ratio included $484.0 million of favorable development on prior accident years loss reserves compared to $454.9 million in 2024. The increase in favorable development was primarily attributable to more favorable development on our marine and energy product lines in 2025 compared to 2024, partially offset by less favorable development on our professional liability and general liability product lines in 2025 compared to 2024.

In 2025, favorable development was most significant within our marine and energy, general liability, workers' compensation, property, programs, and credit and surety insurance product lines. Favorable development in 2025 was net of $128.8 million, or two points, of adverse development on our run-off risk-managed directors and officers product lines.

In 2024, favorable development was most significant within our international professional liability product lines, as well as our property, general liability, marine and energy, programs, and credit and surety insurance product lines. Favorable development in 2024 was net of $176.9 million, or two points, of adverse development on our risk-managed directors and officers product lines that are now in run-off.

10K - 42

See note 11 of the notes to consolidated financial statements included under Item 8 for more information on the Markel Insurance segment's prior year loss reserve development.

The increase in the expense ratio in 2025 compared to 2024 was primarily attributable to higher personnel costs, including increased severance costs related to recent organizational changes, higher professional fees, and changes in mix of business. Many of the product lines and markets in which we are growing within our International division carry higher expense ratios and lower loss ratios than the rest of the segment. The expense ratio also reflects costs associated with our growth and expansion efforts in these targeted markets.

2024 compared to 2023

Excluding losses attributed to natural catastrophes, the decrease in the Markel Insurance segment combined ratio in 2024 compared to 2023 was primarily attributable to more favorable development on prior accident years loss reserves, partially offset by a higher expense ratio.

Excluding losses attributed to natural catastrophes, the modest increase in the current accident year loss ratio in 2024 compared to 2023 was primarily attributable higher attritional loss ratios across our U.S. product lines, driven largely by our professional liability and general liability product lines, largely offset by lower attritional loss ratios within our international product lines. In 2024, we increased our attritional loss ratios on certain product classes within our U.S. professional liability and general liability product lines in response to unfavorable loss development trends in recent years and to include an increase in the level of caution on our U.S. professional liability and general liability product lines.

The 2024 combined ratio included $454.9 million of favorable development on prior accident years loss reserves compared to $36.7 million in 2023. The increase in favorable development was primarily attributable to favorable development on our general liability product lines in 2024 compared to significant adverse development in 2023.

In 2024, favorable development was most significant within our international professional liability product lines, as well as our property, general liability, marine and energy, programs, and credit and surety insurance product lines. Favorable development in 2024 was net of $176.9 million, or two points, of adverse development on our risk-managed directors and officers product lines that are now in run-off.

In 2023, favorable development was most significant on our international professional liability product lines, as well as our property, marine and energy, personal lines, and workers' compensation insurance product lines. Favorable development in 2023 was net of $326.8 million, or four points, of adverse development across our U.S. general liability and professional liability insurance product lines, as well as notable adverse development on our general liability and public entity reinsurance product lines.

See note 11 of the notes to consolidated financial statements included under Item 8 for more information on the Markel Insurance segment's prior year loss reserve development.

The increase in the expense ratio in 2024 compared to 2023 was primarily attributable to higher personnel costs, including profit sharing expenses and investments in underwriting talent within our international operations, as well as other general and administrative expenses, including investments in technology across our global operations to drive future growth and operational efficiencies. The increase was also partially attributable to general cost inflation trends outpacing premium growth, as a result of the underwriting actions taken on our U.S. general liability and professional liability product lines, as previously discussed.

10K - 43

Markel Insurance - Divisional Results

The following tables present the divisional results of the Markel Insurance segment's underwriting and other insurance-related activities.

Year Ended December 31, 2025

(dollars in thousands)

U.S. Wholesale and Specialty

Programs and Solutions

International

Global Reinsurance

Other

Markel Insurance

Gross premium volume - underwriting

$

3,060,929 

$

3,708,179 

$

2,834,504 

$

1,046,111 

$

(6,020)

$

10,643,703 

Gross premium volume - fronting

— 

1,854,944 

— 

— 

— 

1,854,944 

Gross premium volume

$

3,060,929 

$

5,563,123 

$

2,834,504 

$

1,046,111 

$

(6,020)

$

12,498,647 

Net written premiums

$

2,523,178 

$

2,475,396 

$

2,459,485 

$

943,686 

$

(2,010)

$

8,399,735 

Earned premiums

$

2,623,318 

$

2,378,265 

$

2,317,475 

$

1,070,031 

$

12,234 

$

8,401,323 

Losses and loss adjustment expenses:

Current accident year - attritional

(1,742,412)

(1,557,973)

(1,165,087)

(798,556)

(67,155)

(5,331,183)

Current accident year - catastrophe

(19,036)

(11,781)

(29,630)

(1,449)

— 

(61,896)

Prior accident years

130,081 

155,904 

229,012 

(18,635)

(12,362)

484,000 

Underwriting, acquisition, and insurance expenses

(882,271)

(875,021)

(957,763)

(314,511)

(7,007)

(3,036,573)

Underwriting profit (loss)

$

109,680 

$

89,394 

$

394,007 

$

(63,120)

$

(74,290)

$

455,671 

Services and other revenues

$

— 

$

50,261 

$

17,214 

$

6,807 

$

823 

$

75,105 

Services and other expenses

— 

(11,304)

(13,549)

— 

(3,319)

(28,172)

Services and other income (loss)

$

— 

$

38,957 

$

3,665 

$

6,807 

$

(2,496)

$

46,933 

Current accident year loss ratio

67.1 

%

66.0 

%

51.6 

%

74.8 

%

64.2 

%

Prior accident years loss ratio

(5.0)

%

(6.6)

%

(9.9)

%

1.7 

%

(5.8)

%

Loss ratio

62.2 

%

59.4 

%

41.7 

%

76.5 

%

58.4 

%

Expense ratio

33.6 

%

36.8 

%

41.3 

%

29.4 

%

36.1 

%

Combined ratio

95.8 

%

96.2 

%

83.0 

%

105.9 

%

94.6 

%

Year Ended December 31, 2024

(dollars in thousands)

U.S. Wholesale and Specialty

Programs and Solutions

International

Global Reinsurance

Other

Markel Insurance

Gross premium volume - underwriting

$

3,200,616 

$

3,440,216 

$

2,482,038 

$

1,166,247 

$

(29,255)

$

10,259,862 

Gross premium volume - fronting

— 

1,306,022 

— 

— 

— 

1,306,022 

Gross premium volume

$

3,200,616 

$

4,746,238 

$

2,482,038 

$

1,166,247 

$

(29,255)

$

11,565,884 

Net written premiums

$

2,561,336 

$

2,280,620 

$

2,114,780 

$

1,055,569 

$

(7,517)

$

8,004,788 

Earned premiums

$

2,783,439 

$

2,195,619 

$

2,060,926 

$

1,067,468 

$

23,260 

$

8,130,712 

Losses and loss adjustment expenses:

Current accident year - attritional

(1,887,518)

(1,371,624)

(1,088,544)

(778,503)

(135,816)

(5,262,005)

Current accident year - catastrophe

(37,309)

(19,670)

(10,190)

(3,480)

— 

(70,649)

Prior accident years

(11,390)

144,836 

367,278 

(554)

(45,238)

454,932 

Underwriting, acquisition, and insurance expenses

(925,798)

(773,920)

(860,746)

(313,378)

(12,172)

(2,886,014)

Underwriting profit (loss)

$

(78,576)

$

175,241 

$

468,724 

$

(28,447)

$

(169,966)

$

366,976 

Services and other revenues

$

— 

$

33,760 

$

10,531 

$

— 

$

(715)

$

43,576 

Services and other expenses

— 

(6,199)

(10,581)

— 

(18,439)

(35,219)

Services and other income (loss)

$

— 

$

27,561 

$

(50)

$

— 

$

(19,154)

$

8,357 

Current accident year loss ratio

69.2 

%

63.4 

%

53.3 

%

73.3 

%

65.6 

%

Prior accident years loss ratio

0.4 

%

(6.6)

%

(17.8)

%

0.1 

%

(5.6)

%

Loss ratio

69.6 

%

56.8 

%

35.5 

%

73.3 

%

60.0 

%

Expense ratio

33.3 

%

35.2 

%

41.8 

%

29.4 

%

35.5 

%

Combined ratio

102.8 

%

92.0 

%

77.3 

%

102.7 

%

95.5 

%

10K - 44

Year Ended December 31, 2023

(dollars in thousands)

U.S. Wholesale and Specialty

Programs and Solutions

International

Global Reinsurance

Other

Markel Insurance

Gross premium volume - underwriting

$

3,417,428 

$

3,050,557 

$

2,340,254 

$

1,082,251 

$

91,353 

$

9,981,843 

Gross premium volume - fronting

— 

840,868 

— 

— 

— 

840,868 

Gross premium volume

$

3,417,428 

$

3,891,425 

$

2,340,254 

$

1,082,251 

$

91,353 

$

10,822,711 

Net written premiums

$

2,957,943 

$

2,142,644 

$

1,963,526 

$

1,004,701 

$

34,145 

$

8,102,959 

Earned premiums

$

2,950,270 

$

2,100,141 

$

1,890,004 

$

1,042,835 

$

28,251 

$

8,011,501 

Losses and loss adjustment expenses:

Current accident year - attritional

(1,904,802)

(1,310,380)

(1,164,823)

(695,988)

(86,887)

(5,162,880)

Current accident year - catastrophe

(29,171)

(9,293)

(1,108)

(500)

— 

(40,072)

Prior accident years

(271,073)

136,291 

272,486 

(73,076)

(27,958)

36,670 

Underwriting, acquisition, and insurance expenses

(958,187)

(741,107)

(741,549)

(310,348)

(1,242)

(2,752,433)

Underwriting profit (loss)

$

(212,963)

$

175,652 

$

255,010 

$

(37,077)

$

(87,836)

$

92,786 

Services and other revenues

$

— 

$

21,197 

$

8,749 

$

— 

$

359 

$

30,305 

Services and other expenses

— 

(18)

(9,569)

— 

(12,072)

(21,659)

Services and other income (loss)

$

— 

$

21,179 

$

(820)

$

— 

$

(11,713)

$

8,646 

Current accident year loss ratio

65.6 

%

62.8 

%

61.7 

%

66.8 

%

64.9 

%

Prior accident years loss ratio

9.2 

%

(6.5)

%

(14.4)

%

7.0 

%

(0.5)

%

Loss ratio

74.7 

%

56.3 

%

47.3 

%

73.8 

%

64.5 

%

Expense ratio

32.5 

%

35.3 

%

39.2 

%

29.8 

%

34.4 

%

Combined ratio

107.2 

%

91.6 

%

86.5 

%

103.6 

%

98.8 

%

U.S. Wholesale and Specialty

In 2025, the 4% decrease in gross premium volume and 6% decrease in earned premiums within the U.S. Wholesale and Specialty division were primarily due to the impact of exiting our risk-managed directors and officers product line in this division, partially offset by the impact of new business and more favorable rates within our general liability product lines. The U.S. Wholesale and Specialty division's combined ratio in 2025 decreased seven points, primarily due to favorable development on prior accident year loss reserves in 2025. Favorable development in 2025 was net of $108.3 million, or four points on the U.S. Wholesale and Specialty combined ratio, of adverse development on our run-off risk-managed directors and officers product line. In 2024, we experienced $139.6 million, or five points on the U.S. Wholesale and Specialty combined ratio, of adverse development on our risk-managed directors and officers product line that is now in run-off.

In 2024, the 6% decreases in gross premium volume and earned premiums within the U.S. Wholesale and Specialty division were primarily due to targeted underwriting actions, resulting in decreased writings within our brokerage contractors, brokerage excess and umbrella, and risk-managed excess casualty general liability products. The U.S. Wholesale and Specialty division's combined ratio in 2024 decreased four points, primarily due to minimal development on prior accident year loss reserves in 2024 compared to adverse development in 2023, partially offset by a higher current accident year loss ratio. Adverse development in 2023 was driven by $331.9 million, or 11 points on the U.S. Wholesale and Specialty combined ratio, of adverse development across the division's general liability and professional liability product lines.

10K - 45

Programs and Solutions

In 2025, the 8% increases in underwriting gross premium volume and earned premiums within the Programs and Solutions division were driven by more favorable rates and new business within our personal lines and programs product lines, partially offset by the impact of exiting our European risk-managed directors and officers product line. The significant growth in fronting gross premium volume was driven by expansion of our property catastrophe programs with Nephila. The Programs and Solutions division's combined ratio in 2025 increased four points due to the impact of a higher attritional loss ratio and higher expense ratio. The attritional loss ratio in 2025 was impacted by large losses within our credit and surety product line and increased attritional loss ratios on our personal umbrella product line.

In 2024, the 13% increase in gross premium volume and 5% increase in earned premiums within the Programs and Solutions division were primarily due to new business growth and more favorable rates within our personal lines and programs product lines. The significant growth in fronting gross premium volume was driven by expansion of our property catastrophe and specialty programs with Nephila.

International

In 2025, the 14% increase in gross premium volume and 12% increase in earned premiums within the International division were driven by increases on our professional liability and general liability product lines. The International division's combined ratio in 2025 increased six points primarily due to less favorable development on prior accident years loss reserves.

In 2024, the 6% increase in gross premium volume and 9% increase in earned premiums within the International division were primarily due to growth within our marine and energy and general liability product lines. The International division's combined ratio in 2024 decreased nine points due to a lower current accident year loss ratio and more favorable development on prior accident years loss reserves.

Global Reinsurance

In 2025, the 10% decrease in gross premium volume within the Global Reinsurance division was primarily due to non-renewals on exited lines and renewal decreases within our professional liability and general liability product lines. The Global Reinsurance division's combined ratio in 2025 increased three points due to a higher loss ratio. Adverse development in 2025 was driven by increases in prior accident years loss reserves within our general liability product lines, due to greater severity than originally expected across older accident years and increases to more recent accident years to incorporate our loss experience on the older accident years. We also increased the level of caution in our current accident year loss ratios on these general liability product lines based on the loss experience on these older accident years.

In 2024, the 8% increase in gross premium volume and 2% increase in earned premiums within the Global Reinsurance division were primarily due increases on renewals and new business within our professional liability and marine and energy product lines. The Global Reinsurance division's combined ratio in 2024 decreased one point due to less adverse development on prior accident years loss reserves, largely offset by a higher current accident year loss ratio.

10K - 46

Balance Sheet

The following table presents the financial position of Markel Insurance.

December 31,

2025

2024

(dollars in thousands)

ASSETS

Investments, at estimated fair value:

Fixed maturity securities, available-for-sale

$

17,184,810 

$

15,384,895 

Equity securities

10,859,200 

9,713,411 

Short-term investments, available-for-sale

757,540 

840,248 

Total Investments

28,801,550 

25,938,554 

Cash and cash equivalents

2,139,223 

2,222,738 

Restricted cash and cash equivalents

387,597 

345,995 

Receivables

1,854,029 

1,791,175 

Loans receivable from other Markel Group subsidiaries

728,000 

788,000 

Reinsurance recoverables

6,005,698 

5,653,290 

Deferred policy acquisition costs

908,499 

874,762 

Prepaid reinsurance premiums

1,416,783 

1,291,847 

Goodwill

1,025,407 

993,777 

Intangible assets

219,122 

249,115 

Other assets

828,693 

454,571 

Total Assets

$

44,314,601 

$

40,603,824 

LIABILITIES AND EQUITY

Unpaid losses and loss adjustment expenses

$

22,446,018 

$

20,801,334 

Unearned premiums

5,545,832 

5,362,364 

Life and annuity benefits

581,635 

583,273 

Payables to insurance and reinsurance companies

526,114 

555,100 

Other liabilities

2,291,893 

1,785,473 

Total Liabilities

31,391,492 

29,087,544 

Shareholders' equity

12,923,551 

11,516,724 

Noncontrolling interests

(442)

(444)

Total Equity

12,923,109 

11,516,280 

Total Liabilities and Equity

$

44,314,601 

$

40,603,824 

Industrial

We measure the operating performance of our Industrial segment by its operating revenues and adjusted operating income. Adjusted operating income represents operating income before amortization of acquired intangible assets. We consolidate the results of the businesses in the Industrial segment on a one-month lag, with the exception of significant transactions or events that occur during the intervening period. The following table summarizes the operating performance of our Industrial segment.

Year Ended December 31,

2025 vs 2024 % Change

2024 vs 2023 % Change

(dollars in thousands)

2025

2024

2023

Operating revenues

$

3,928,249 

$

3,779,616 

$

3,728,641 

4 

%

1 

%

Adjusted operating income

$

343,183 

$

365,034 

$

378,331 

(6)

%

(4)

%

10K - 47

2025 compared to 2024

The increase in operating revenues in 2025 reflected organic growth and a full-year contribution from our June 2024 Valor Environmental (Valor) acquisition. The Industrial segment results in 2024 included five months of results from Valor.

Organic revenue growth of our Industrial segment was 2% in 2025. Organic revenue growth is a non-GAAP financial measure. See "Non-GAAP Financial Measures" for additional details.

Organic revenue growth was primarily attributable to increased demand for our equipment leasing services within the wind energy market, as well as a combination of higher prices and sales volume for our services and products in the commercial and residential construction markets. These increases were partially offset by lower sales volume of our products within the transportation industry due to a down cycle in demand for the industry.

The decrease in adjusted operating income in 2025 was primarily attributable to lower margins, due to higher materials and labor costs, and lower revenues within our industrial products businesses, partially offset by the impact of higher revenues within our industrial services businesses.

2024 compared to 2023

The increase in operating revenues in 2024 reflected the contribution of our June 2024 Valor acquisition. Organic revenue growth of our Industrial segment was flat in 2024. Higher sales volume at many of our businesses in 2024 was offset by lower sales volume of our products within the transportation industry due to the start of a down cycle in demand for the industry. The decrease in adjusted operating income in 2024 was primarily attributable to lower margins, due to higher materials and labor costs.

Financial

We measure the operating performance of our Financial segment by its operating revenues and adjusted operating income. Adjusted operating income represents operating income before amortization of acquired intangible assets. The following table summarizes the operating performance of our Financial segment.

Year Ended December 31,

2025 vs 2024 % Change

2024 vs 2023 % Change

(dollars in thousands)

2025

2024

2023

Operating revenues

$

736,964 

$

593,313 

$

553,133 

24 

%

7 

%

Adjusted operating income (1)

$

326,572 

$

262,082 

$

260,235 

25 

%

1 

%

(1)    Adjusted operating income for the years ended December 31, 2025, 2024, and 2023 included $2.9 million, $58.1 million, and $71.5 million, respectively, from Markel CATCo Re Ltd. (MCRe), all of which was attributable to noncontrolling interests.

2025 compared to 2024

The increase in operating revenues in 2025 reflected strong organic growth, as well as the impact of $41.4 million of income related to our minority investment in Velocity Holdco LLC (Velocity) resulting from the sales of its managing general agent operations and insurance carrier in 2025.

Organic revenue growth of our Financial segment was 17% in 2025. Organic revenue growth was primarily attributable to the impact of performance fees earned in 2025 and a higher effective management fee rate for our insurance-linked securities investment management services, as well as higher premium volume within our program services and lender services offerings.

The increase in adjusted operating income in 2025 was driven by the impact of higher revenues, including the income related to our minority investment in Velocity, as previously discussed. These increases were partially offset by the impact in 2024 of $58.1 million of favorable loss development on the run-off of reinsurance contracts written by MCRe, all of which was attributable to noncontrolling interests.

10K - 48

2024 compared to 2023

The increase in operating revenues in 2024 reflected 8% organic growth. Revenue growth and organic revenue growth in 2024 were primarily attributable to the impact of higher premium volume within our program services and lender services offerings, as well as increased net investment income driven by a higher yield and higher average holdings of short-term investments.

Consumer and Other

We measure the operating performance of our Consumer and Other segment by its operating revenues and adjusted operating income. Adjusted operating income represents operating income before amortization of acquired intangible assets. We consolidate the results of the businesses in the Consumer and Other segment on a one-month lag, with the exception of significant transactions or events that occur during the intervening period. The following table summarizes the operating performance of our Consumer and Other segment.

Year Ended December 31,

2025 vs 2024 % Change

2024 vs 2023 % Change

(dollars in thousands)

2025

2024

2023

Operating revenues

$

1,382,912 

$

1,327,333 

$

1,247,071 

4 

%

6 

%

Adjusted operating income

$

174,636 

$

145,372 

$

136,465 

20 

%

7 

%

2025 compared to 2024

The increase in operating revenues in 2025 reflected the contribution from our acquisition of Education Partners International (EPI). Organic revenue growth of our Consumer and Other segment was 1% in 2025, primarily attributable to increased sales of ornamental plants driven by higher demand and prices. The increase in adjusted operating income was driven by the contribution from EPI.

2024 compared to 2023

The increase in operating revenues in 2024 reflected the contribution from an acquisition made by one of our businesses in the first quarter of 2024. Organic revenue growth of our Consumer and Other segment was 2% in 2024. Organic revenue growth was primarily attributable to higher home sales volume, partially offset by a modest decrease in demand for certain of our consumer products and our consulting services. The increase in adjusted operating income in 2024 was driven by the impact of higher revenues, as well as higher margins on sales of ornamental plants.

Corporate

The following table summarizes the results of our corporate operations, as well as a reconciliation to total corporate and eliminations as presented in the summary table of our consolidated results of operations. Our corporate operations include activities at our holding company, Markel Group Inc., and investments and loans to and from our operating businesses, which are held by other corporate subsidiaries. For further details of investment performance at our corporate operations, see "Consolidated Investment Results."

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Net investment income

$

108,672 

$

130,931 

$

107,889 

Other revenues

52,020 

46,591 

(1,050)

Operating revenues

160,692 

177,522 

106,839 

Operating expenses (1)

(31,897)

— 

— 

Corporate adjusted operating income

$

128,795 

$

177,522 

$

106,839 

Markel Group consolidating eliminations

(48,475)

(47,683)

(43,657)

Corporate and eliminations adjusted operating income

$

80,320 

$

129,839 

$

63,182 

(1)    Prior to the third quarter of 2025, corporate expenses were fully allocated to our segments.

10K - 49

Consolidated Investment Results

We measure our investment performance by analyzing net investment income, which reflects the recurring interest and dividend earnings on our investment portfolio. See note 4(d) of the notes to consolidated financial statements included under Item 8 for details regarding the components of net investment income.

We also analyze net investment gains, which are primarily comprised of unrealized gains and losses on our equity portfolio. Net investment gains or losses in any given period are typically attributable to changes in the fair value of our equity portfolio due to market value movements. Based on the potential for volatility in the financial markets, we understand that the level of gains or losses may vary from one period to the next, and therefore believe that our investment performance is best analyzed over longer periods of time. As of December 31, 2025, the fair value of our equity portfolio included cumulative unrealized gains of $8.9 billion.

The following table summarizes our consolidated investment performance. Investing results are attributed to our businesses based on the subsidiary that holds the investments.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Net investment income

$

970,427 

$

920,496 

$

734,532 

Yield on fixed maturity securities (1)

3.5 

%

3.2 

%

2.8 

%

Yield on short-term investments (1)

3.7 

%

4.8 

%

4.5 

%

Yield on cash and cash equivalents and restricted cash and cash equivalents (1)

3.3 

%

3.7 

%

2.8 

%

Net realized investment gains (losses)

$

(4,076)

$

4,423

$

(42,177)

Change in fair value of equity securities

1,080,157

1,802,796

1,566,231

Net investment gains

$

1,076,081

$

1,807,219

$

1,524,054

Return on equity securities (2)

One-year annual return

10.5 

%

20.1 

%

21.6 

%

Five-year annual return

11.9 

%

12.8 

%

14.6 

%

Ten-year annual return

13.5 

%

12.1 

%

11.9 

%

Twenty-year annual return

11.0 

%

10.5 

%

10.2 

%

(1)    Yield reflects the applicable interest income as a percentage of the applicable monthly average invested assets at amortized cost.

(2)    Return on equity securities is calculated by dividing dividends and the change in fair value of equity securities by the monthly average equity securities at fair value and considers the timing of net purchases and sales.

2025 compared to 2024

The 5% increase in net investment income in 2025 was primarily driven by higher interest income on fixed maturity securities due to a higher yield and higher average holdings. These increases were partially offset by lower interest income on our short-term investments due to lower average short-term investment holdings and lower short-term interest rates. Proceeds from our May 2024 senior debt offering, which had been held in short-term investments, were used to redeem our preferred shares in the second quarter of 2025 resulting in lower average holdings.

2024 compared to 2023

The 25% increase in net investment income in 2024 was primarily driven by higher interest income on fixed maturity securities due to a higher yield and higher average holdings, as well as higher yields on cash and short-term investments.

The following tables summarize the composition of our invested assets by segment. We hold investments across our operating businesses and at our holding company, with the majority of our investments held at our Markel Insurance business in support of its underwriting activities. Invested assets and the associated net investment income at our other reportable segments are primarily attributable to our Financial segment. Markel Insurance has also provided loans to a corporate subsidiary to fund certain non-insurance acquisitions. We evaluate these loan receivables similarly to invested assets held by Markel Insurance.

10K - 50

Additionally, one of our corporate subsidiaries may, from time to time, provide loans to our operating businesses to fund strategic growth investments and projects. These intercompany loans are presented in the tables below but are eliminated in consolidation.

December 31, 2025

(dollars in thousands)

Markel Insurance

Other Reportable Segments

Corporate

Total

Fixed maturity securities

$

17,184,810 

$

371,994

$

241,182 

$

17,797,986 

Equity securities

10,859,200 

—

2,145,112 

13,004,312 

Short-term investments

757,540 

229,261

1,046,861 

2,033,662 

Cash and cash equivalents, including restricted

2,526,820 

975,829

1,100,653 

4,603,302 

Invested assets

$

31,328,370 

$

1,577,084

$

4,533,808 

$

37,439,262 

Intercompany loans receivable

$

728,000 

$

—

$

269,176 

December 31, 2024

(dollars in thousands)

Markel Insurance

Other Reportable Segments

Corporate

Total

Fixed maturity securities

$

15,384,895 

$

237,591

$

123,053 

$

15,745,539 

Equity securities

9,713,411 

—

2,071,110 

11,784,521 

Short-term investments

840,248 

273,832

1,410,830 

2,524,910 

Cash and cash equivalents, including restricted

2,568,733 

613,222

1,010,293 

4,192,248 

Invested assets

$

28,507,287 

$

1,124,645

$

4,615,286 

$

34,247,218 

Intercompany loans receivable

$

788,000 

$

—

$

301,772 

The following tables summarize our investing results by segment. Intercompany interest relates to interest on intercompany loans.

Year Ended December 31, 2025

(dollars in thousands)

Markel Insurance

Other Reportable Segments

Corporate

Eliminations

Total

Interest:

Fixed maturity securities

$

590,307 

$

8,369 

$

5,843 

$

— 

$

604,519 

Short-term investments

29,123 

10,486 

38,257 

— 

77,866 

Cash and cash equivalents, including restricted

100,250 

20,207 

29,797 

— 

150,254 

Intercompany loans receivable

28,895 

— 

19,580 

(48,475)

— 

Dividends on equity securities

138,773 

— 

17,396 

— 

156,169 

Investment expenses

(15,817)

(363)

(2,201)

— 

(18,381)

Net investment income

$

871,531 

$

38,699 

$

108,672 

$

(48,475)

$

970,427 

Net investment gains

$

976,740 

$

— 

$

99,341 

$

— 

$

1,076,081 

Year Ended December 31, 2024

(dollars in thousands)

Markel Insurance

Other Reportable Segments

Corporate

Eliminations

Total

Interest:

Fixed maturity securities

$

498,196 

$

7,192 

$

4,656 

$

— 

$

510,044 

Short-term investments

47,331 

14,334 

62,910 

— 

124,575 

Cash and cash equivalents, including restricted

114,268 

17,995 

29,225 

— 

161,488 

Intercompany loans receivable

27,711 

— 

19,972 

(47,683)

— 

Dividends on equity securities

125,322 

— 

17,045 

— 

142,367 

Investment expenses

(14,921)

(180)

(2,877)

— 

(17,978)

Net investment income

$

797,907 

$

39,341 

$

130,931 

$

(47,683)

$

920,496 

Net investment gains

$

1,447,686 

$

(150)

$

359,683 

$

— 

$

1,807,219 

10K - 51

Year Ended December 31, 2023

(dollars in thousands)

Markel Insurance

Other Reportable Segments

Corporate

Eliminations

Total

Interest:

Fixed maturity securities

$

369,706 

$

8,391 

$

4,925 

$

— 

$

383,022 

Short-term investments

46,415 

12,700 

47,632 

— 

106,747 

Cash and cash equivalents, including restricted

110,883 

6,705 

27,486 

— 

145,074 

Intercompany loans receivable

26,536 

— 

17,121 

(43,657)

— 

Dividends on equity securities

103,430 

— 

13,481 

— 

116,911 

Investment expenses

(14,294)

(172)

(2,756)

— 

(17,222)

Net investment income

$

642,676 

$

27,624 

$

107,889 

$

(43,657)

$

734,532 

Net investment gains (losses)

$

1,249,362 

$

(457)

$

275,149 

$

— 

$

1,524,054 

Consolidated Underwriting Reconciliation

The following tables reconcile our Markel Insurance segment underwriting results to our consolidated underwriting results. State National's underwriting results are included in our Financial segment.

Year Ended December 31, 2025

(dollars in thousands)

Markel Insurance

State National

Eliminations

Consolidated

Gross premium volume - underwriting

$

10,643,703 

$

317,751 

$

— 

$

10,961,454 

Gross premium volume - fronting

1,854,944 

3,928,671 

(221,632)

5,561,983 

Gross premium volume

$

12,498,647 

$

4,246,422 

$

(221,632)

$

16,523,437 

Earned premiums

$

8,401,323 

$

314,344 

$

— 

$

8,715,667 

Losses and loss adjustment expenses

(4,909,079)

(170,766)

— 

(5,079,845)

Underwriting, acquisition, and insurance expenses

(3,036,573)

(96,590)

— 

(3,133,163)

Underwriting profit

$

455,671 

$

46,988 

$

— 

$

502,659 

Combined ratio

94.6 

%

85.1 

%

94.2 

%

Year Ended December 31, 2024

(dollars in thousands)

Markel Insurance

State National

Eliminations

Consolidated

Gross premium volume - underwriting

$

10,259,862 

$

292,011 

$

— 

$

10,551,873 

Gross premium volume - fronting

1,306,022 

3,781,697 

(144,961)

4,942,758 

Gross premium volume

$

11,565,884 

$

4,073,708 

$

(144,961)

$

15,494,631 

Earned premiums

$

8,130,712 

$

301,700 

$

— 

$

8,432,412 

Losses and loss adjustment expenses

(4,877,722)

(175,027)

— 

(5,052,749)

Underwriting, acquisition, and insurance expenses

(2,886,014)

(91,375)

— 

(2,977,389)

Underwriting profit

$

366,976 

$

35,298 

$

— 

$

402,274 

Combined ratio

95.5 

%

88.3 

%

95.2 

%

Year Ended December 31, 2023

(dollars in thousands)

Markel Insurance

State National

Eliminations

Consolidated

Gross premium volume - underwriting

$

9,981,843 

$

295,789 

$

— 

$

10,277,632 

Gross premium volume - fronting

840,868 

2,944,974 

(61,237)

3,724,605 

Gross premium volume

$

10,822,711 

$

3,240,763 

$

(61,237)

$

14,002,237 

Earned premiums

$

8,011,501 

$

283,978 

$

— 

$

8,295,479 

Losses and loss adjustment expenses

(5,166,282)

(155,727)

— 

(5,322,009)

Underwriting, acquisition, and insurance expenses

(2,752,433)

(88,301)

— 

(2,840,734)

Underwriting profit

$

92,786 

$

39,950 

$

— 

$

132,736 

Combined ratio

98.8 

%

85.9 

%

98.4 

%

10K - 52

Other

The following table presents the components of consolidated net income that are not allocated to our operating segments.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Amortization of acquired intangible assets

$

185,007 

$

181,472 

$

180,614 

Interest expense

$

205,910 

$

204,300 

$

185,077 

Net foreign exchange (gains) losses

$

256,234 

$

(129,438)

$

90,045 

Income tax expense

$

580,303 

$

790,294 

$

552,616 

Effective tax rate

21 

%

22 

%

21 

%

Interest Expense

The increase in interest expense in 2025 was primarily attributable to the issuance of our $600 million 6% unsecured senior notes in May 2024, partially offset by a decrease in interest expense on revolving lines of credit at certain of our operating businesses. The increase in interest expense in 2024 was primarily attributable to the issuance of our senior notes in May 2024. See note 14 of the notes to consolidated financial statements included under Item 8 for further details regarding our senior long-term debt.

Net Foreign Exchange Gains and Losses

Net foreign exchange gains and losses are primarily due to the remeasurement of our foreign currency denominated insurance loss reserves to the U.S. Dollar. The predominant foreign currencies of these loss reserves are the Euro and the British Pound. The U.S. Dollar weakened against the Euro and British Pound in 2025 and 2023, while it strengthened against these currencies during 2024.

Our exposure to foreign currency exchange rates is largely hedged through our available-for-sale investment portfolio, where we hold securities that generally match the currencies of our loss reserves. We also purchase foreign currency forward contracts to further manage unmatched foreign currency exposures. Pre-tax net foreign exchange gains and losses attributed to changes in exchange rates on available-for-sale securities supporting our insurance reserves, which are included in the changes in net unrealized losses on available-for-sale investments in other comprehensive income (loss), were gains of $204.6 million in 2025, losses of $93.2 million in 2024, and gains of $74.0 million in 2023.

See "Foreign Currency Exchange Rate Risk" under Item 7A Quantitative and Qualitative Disclosures About Market Risk for additional information about how we manage foreign currency exchange rate risk.

Income Taxes

See note 15 of the notes to consolidated financial statements included under Item 8 for further details on our income taxes.

On July 4, 2025, the U.S. enacted legislation known as the One Big Beautiful Bill Act of 2025 (the OBBB Act) which makes permanent many of the tax provisions enacted in 2017 as part of the Tax Cuts and Jobs Act that were set to expire at the end of 2025. In addition, the OBBB Act makes changes to certain U.S. corporate tax provisions, most of which are not effective until 2026. The OBBB Act did not have a material impact on our results of operations, financial condition, or cash flows.

10K - 53

Other Comprehensive Income (Loss) to Shareholders

The following table summarizes the components of other comprehensive income (loss) to shareholders.

Year Ended December 31,

(dollars in thousands)

2025

2024

2023

Change in net unrealized losses on available-for-sale investments, net of taxes

$

490,350 

$

(130,295)

$

306,903 

Other, net of taxes

17,237 

(8,459)

(17,565)

Other comprehensive (income) loss attributable to noncontrolling interests

35 

(118)

(54)

Other comprehensive income (loss) to shareholders

$

507,622 

$

(138,872)

$

289,284 

The change in net unrealized losses on available-for-sale investments in any given period is attributable to changes in the fair value of our fixed maturity portfolio due to changes in interest rates during the period, and, to a lesser extent, changes in foreign currency exchange rates, as previously discussed. See note 20 of the notes to consolidated financial statements included under Item 8 for further details on the components of other comprehensive income.

Liquidity and Capital Resources

We seek to maintain prudent levels of liquidity and financial leverage for the benefit and protection of our policyholders, creditors, and shareholders. Our consolidated debt to capital ratio was 19% and 20% at December 31, 2025 and 2024, respectively, both of which are within the range of our target capital structure.

Holding Company

Our holding company, Markel Group Inc, had $4.4 billion and $4.3 billion of invested assets at December 31, 2025 and December 31, 2024, respectively. See Schedule II included under Item 8 for condensed financial information of our holding company.

Capital Allocation

After satisfying our interest and principal obligations on our senior long-term debt and any other corporate obligations, capital at Markel Group is available to, among other things, allocate to our existing businesses, complete acquisitions, invest in public equity securities, or repurchase shares of our common stock.

We have a share repurchase program, authorized by our Board of Directors, that provides for the repurchase of up to $2 billion of common stock. As of December 31, 2025, $1.5 billion remained available for repurchases under the program. The program has no expiration date but may be terminated by the Board of Directors at any time.

We may seek to prepay, retire, or repurchase our outstanding senior notes, through open market purchases, privately negotiated transactions, or otherwise. Those prepayments, retirements, or repurchases, if any, will depend on prevailing market conditions, our liquidity requirements, contractual restrictions, and other factors.

Capital Sources

We have access to various capital sources, including dividends from our subsidiaries, holding company invested assets, undrawn capacity under our revolving corporate credit facility, and access to the debt and equity capital markets. We believe we have, or have access to, adequate liquidity to meet our capital and operating needs, including that which may be required to support the operating needs of our subsidiaries. However, the availability of these sources of capital and the terms of future financings will depend on a variety of factors. See the "Liquidity and Access to Capital" risk factors under Item 1A Risk Factors for more discussion regarding our access to capital.

Dividends from our Subsidiaries

In 2025, our holding company received $794.2 million of dividends from its subsidiaries, including $634.7 million from Markel Insurance. In 2024, our holding company received $575.0 million of dividends from its subsidiaries, including $360.0 million from Markel Insurance.

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Our holding company has historically relied on dividends from its insurance subsidiaries as an important source of capital to meet its obligations. Under the insurance laws of the various states in which our domestic insurance subsidiaries are incorporated, an insurer is restricted in the amount of dividends it may pay without prior approval of regulatory authorities. There are also regulatory restrictions on the amount of dividends that certain of our foreign insurance subsidiaries may pay based on applicable laws in their respective jurisdictions. At December 31, 2025, our domestic insurance subsidiaries and Markel Bermuda Limited could pay ordinary dividends of $1.4 billion during the following twelve months under these laws.

Corporate Credit Facility

We maintain a corporate revolving credit facility, which provides up to $300 million of capacity for future acquisitions, investments, and stock repurchases, as well as other working capital and general corporate purposes. At our discretion, up to $200 million of the total capacity may be used for letters of credit. We may increase the capacity of the facility by up to $200 million subject to obtaining commitments for the increase and certain other terms and conditions. Markel Group guarantees the obligations under the facility of the insurance subsidiaries that are also parties to the credit agreement. This facility expires in June 2028. As of December 31, 2025 and 2024, there were no borrowings outstanding under this revolving credit facility.

We were in compliance with all covenants contained in our corporate revolving credit facility at December 31, 2025. To the extent that we are not in compliance with our covenants, access to the revolving credit facility could be restricted. While we believe this to be unlikely, the inability to access the revolving credit facility could adversely affect our liquidity. See note 14 of the notes to consolidated financial statements included under Item 8 for further discussion of our corporate revolving credit facility.

Cash Flows and Invested Assets

Invested Assets

Invested assets were $37.4 billion at December 31, 2025 compared to $34.2 billion at December 31, 2024, reflecting an increase of 9% in 2025. For further details on the composition of our invested assets, see "Consolidated Investment Results." The increase was primarily attributable to net cash provided by operating activities and an increase in the fair value of our investment portfolio.

Operating Cash Flows

Net cash provided by operating activities was $2.8 billion in 2025 compared to $2.6 billion in 2024, reflecting growth within our Financial segment and higher cash flows from investments, primarily within our Markel Insurance segment.

Net cash provided by operating activities was $2.6 billion in 2024 compared to $2.8 billion in 2023. The decrease was primarily due to lower cash flows from our Industrial and Consumer and Other segments. Within our Markel Insurance segment, higher net claims payments were largely offset by higher net premium collections and higher cash flows from investments.

Investing Cash Flows

Net cash used by investing activities was $1.2 billion in 2025 and included net purchases of fixed maturity securities and equity securities of $1.4 billion and $142.9 million, respectively, and net sales of short-term investments of $578.0 million.

Net cash used by investing activities was $2.4 billion in 2024 and included net purchases of fixed maturity securities and equity securities of $1.5 billion and $394.8 million, respectively, and net sales of short-term investments of $152.0 million, as well as investments in Valor and EPI.

Net cash used by investing activities was $2.7 billion in 2023 and included net purchases of fixed maturity securities and equity securities of $2.2 billion and $339.7 million, respectively, and net sales of short-term investments of $202.9 million.

Cash flow from investing activities is affected by various factors such as anticipated payment of claims, financing activity, acquisition opportunities, and individual buy and sell decisions made in the normal course of our investment portfolio management.

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Financing Cash Flows

Net cash used by financing activities was $1.2 billion, $297.9 million, and $999.7 million in 2025, 2024, and 2023, respectively. Cash of $429.5 million, $572.7 million, and $445.5 million was used to repurchase shares of our common stock during 2025, 2024, and 2023, respectively. In 2024, we received net proceeds of $592.6 million from the issuance of senior notes in May 2024. In 2025, these proceeds were used to redeem in full our outstanding preferred shares for $600.0 million. In 2023, we used $250.0 million to retire our senior notes due March 30, 2023. Financing activities in 2025, 2024, and 2023 also reflected borrowings and repayments at certain of our operating businesses, primarily on revolving lines of credit.

Cash Obligations

As of December 31, 2025, our primary contractual cash obligations were unpaid losses and loss adjustment expenses, senior long-term debt and other debt and related interest payments, life and annuity benefits, lease liabilities, and purchase obligations. These cash obligations, as presented in the following table, represent our estimate of total future cash payments and may differ from the corresponding liabilities on our consolidated balance sheet due to present value discounts and other adjustments required for presentation in accordance with U.S. GAAP. The following table summarizes our estimated contractual cash obligations at December 31, 2025 and the estimated amount expected to be paid in 2026.

(dollars in thousands)

Total cash obligations as of December 31, 2025

Cash obligations due in less than 1 year

Unpaid losses and loss adjustment expenses (1)

$

31,048,930 

$

6,759,079 

Senior long-term debt and other debt (2)

$

4,353,718 

$

54,388 

Interest payments on senior long-term debt and other debt (3)

$

3,944,617 

$

199,624 

Lease liabilities (4)

$

872,123 

$

140,415 

Life and annuity benefits (5)

$

800,717 

$

68,264 

Purchase obligations (6)

$

413,685 

$

190,894 

(1)    The actual cash payments for settled claims will vary, possibly significantly, from these estimates. As of December 31, 2025, the average duration of our reserves for unpaid losses and loss adjustment expenses was 4.1 years. See note 11 of the notes to consolidated financial statements included under Item 8 for further details on our loss reserve estimates.

(2)    See note 14 of the notes to consolidated financial statements included under Item 8 for further details on the scheduled maturity of principal payments on our senior long-term debt and other debt.

(3)    Interest expense is accrued in the period incurred and therefore, only a portion of the future interest payments presented in this table represents a liability on our consolidated balance sheet as of December 31, 2025.

(4)    See note 9 of the notes to consolidated financial statements included under Item 8 for further details on our operating lease obligations and the expected timing of future payments.

(5)    There is inherent uncertainty in the process of estimating the timing of payments for life and annuity benefits and actual cash payments for settled contracts could vary significantly from these estimates. We expect $536.2 million of our cash obligation for life and annuity benefits to be paid beyond five years. See note 1 and note 13 of the notes to consolidated financial statements included under Item 8 for further details on our estimates for life and annuity benefit reserves.

(6)    Purchase obligations are primarily related to open purchase order commitments with subcontractors and suppliers.

Our redeemable noncontrolling interests represent a potential contractual cash obligation if put options are exercised by the other equity interest holders. Of the total redeemable noncontrolling interests of $506.1 million at December 31, 2025, $122.1 million is available for redemption in 2026 at the option of the equity holders, with the remainder becoming redeemable between 2027 and 2033. We may also exercise our call options to purchase redeemable noncontrolling interests, at our discretion, as a capital allocation decision.

Restricted Assets and Capital

At December 31, 2025, we had $5.4 billion of invested assets held in trust or on deposit for the benefit of policyholders or ceding companies or to support underwriting activities. We have also pledged invested assets totaling $414.8 million as security for letters of credit that have been issued by various banks on our behalf. These invested assets and the related liabilities are included on our consolidated balance sheet. Additionally, our holding company has pledged equity securities with a fair value of $120.8 million at December 31, 2025 as collateral for a parental guarantee for an intercompany subsidiary loan. These equity securities are included on our consolidated balance sheet; however, the liability associated with the intercompany loan is eliminated in consolidation. See note 4(f) of the notes to consolidated financial statements included under Item 8 for further discussion of restrictions over our invested assets.

10K - 56

Our insurance subsidiaries require capital to support premium writings, and we remain committed to maintaining adequate capital and surplus at each of our insurance subsidiaries. The National Association of Insurance Commissioners (NAIC) developed a model law and risk-based capital formula designed to help regulators identify domestic property and casualty insurers that may be inadequately capitalized. Under the NAIC's requirements, a domestic insurer must maintain total capital and surplus above a calculated threshold or face varying levels of regulatory action. Capital adequacy of our foreign insurance subsidiaries is regulated by applicable laws of the United Kingdom, Bermuda, and Germany. At December 31, 2025, the capital and surplus of each of our insurance subsidiaries significantly exceeded the amount of statutory capital and surplus necessary to satisfy regulatory requirements.

Non-GAAP Financial Measures

Markel Group utilizes certain non-GAAP measures that we believe enhance the understanding of our performance. These measures should not be viewed as a substitute for measures determined in accordance with U.S. GAAP.

Consolidated Adjusted Operating Income and Adjusted Operating Income Per Share

Consolidated adjusted operating income and adjusted operating income per share, both of which exclude net investment gains and losses, amortization of acquired intangible assets, and impairment of goodwill, are non-GAAP financial measures. We believe adjusted operating income is generally an accurate representation of the operating performance of our businesses in our periodic results.

Net investment gains and losses are predominantly derived from our investments in publicly traded equity securities and include significant unrealized gains and losses from market value movements. We believe that net investment gains and losses, whether realized from sales or unrealized from market value movements, are distortive in understanding the short-term operating performance of our businesses. We do not view amortization of intangible assets and impairment of goodwill, which arise from purchase accounting for acquisitions, as ongoing costs of operating our businesses, and therefore exclude those amounts from our adjusted operating income metrics.

The following table reconciles operating income to adjusted operating income on both a consolidated and per share basis.

Year Ended December 31,

(dollars in thousands, except per share data)

2025

2024

2023

2022

2021

Operating income (loss)

$

3,194,852 

$

3,712,562 

$

2,928,828 

$

(93,336)

$

3,241,505 

Add: Amortization of acquired intangible assets

185,007 

181,472 

180,614 

178,778 

160,539 

Add: Impairment of goodwill

— 

— 

— 

80,000 

— 

Less: Net investment gains (losses)

1,076,081 

1,807,219 

1,524,054 

(1,595,733)

1,978,534 

Adjusted operating income

$

2,303,778 

$

2,086,815 

$

1,585,388 

$

1,761,175 

$

1,423,510 

Operating income (loss) per share

$

253 

$

290 

$

223 

$

(7)

$

238 

Add: Amortization of acquired intangible assets per share

15 

14 

14 

13 

12 

Add: Impairment of goodwill per share

— 

— 

— 

6 

— 

Less: Net investment gains (losses) per share

85 

141 

116 

(119)

145 

Adjusted operating income per share (1)

$

182 

$

163 

$

121 

$

131 

$

104 

(1)    Amounts may not reconcile due to rounding.

Combined Ratio and Current Accident Year Loss Ratio, Excluding Current Year Catastrophe Events

We use underwriting profit or loss and the combined ratio as a basis for evaluating our underwriting performance. The U.S. GAAP combined ratio is a measure of underwriting performance and represents the relationship of incurred losses, loss adjustment expenses, and underwriting acquisition and insurance expenses to earned premiums. The combined ratio is the sum of the loss ratio and the expense ratio.

10K - 57

When analyzing our loss ratio, we typically evaluate losses and loss adjustment expenses attributable to the current accident year separately from losses and loss adjustment expenses attributable to prior accident years. Prior accident year reserve development, which can either be favorable or unfavorable, represents changes in our estimates of losses and loss adjustment expenses related to loss events that occurred in prior years. We believe a discussion of the current accident year loss ratio that excludes prior accident year reserve development is helpful in most cases since it provides more insight into estimates of current underwriting performance and excludes changes in estimates related to prior year loss reserves.

In addition to the U.S. GAAP combined ratio, loss ratio, and expense ratio, we also evaluate our underwriting performance using measures that exclude the impacts of certain items on these ratios. We believe these adjusted measures, which are non‑GAAP measures, provide financial statement users with a better understanding of the significant factors that comprise our underwriting results and how management evaluates underwriting performance.

When analyzing our combined ratio, we exclude current accident year losses and loss adjustment expenses attributed to natural catastrophes and certain other significant, infrequent loss events. Gross and ceded losses for certain events may also result in receipt or payment of reinstatement premiums, which, if significant, may also be excluded when analyzing our combined ratio. Due to the unique characteristics of these events, there is inherent variability as to the timing and amount of the loss, which cannot be predicted in advance. We believe measures that exclude the effects of such events are meaningful to understand

the underlying trends and variability in our underwriting results that may be obscured by these items.

We also analyze our current accident year loss ratio excluding losses and loss adjustment expenses attributable to catastrophes and other significant, infrequent loss events. The current accident year loss ratio excluding the impact of catastrophes and other significant, infrequent loss events is commonly referred to as an attritional loss ratio within the property and casualty insurance industry.

The components of Markel Insurance's combined ratios, including these non-GAAP measures, are included in "Markel Insurance."

Organic Revenue Growth

Organic revenue growth is a non-GAAP measure. We believe organic revenue growth is a meaningful measure as it provides growth in comparable revenues from period-to-period by adjusting for the impact of acquisitions and dispositions. For acquisitions and dispositions, the calculation of organic revenue growth excludes the revenue of the business from the two periods being compared unless our consolidated results include a full period of revenue from the business for both periods. The following table reconciles revenue growth to organic revenue growth.

Year Ended December 31,

2025

2024

2023

2022

2021

Industrial segment:

Revenue growth

3.9 

%

1.4 

%

9.7 

%

42.9 

%

51.5 

%

Impact of inorganic activity

(1.4)

%

(1.3)

%

(2.0)

%

(25.2)

%

(30.4)

%

Organic revenue growth

2.5 

%

0.1 

%

7.7 

%

17.7 

%

21.1 

%

Financial segment:

Revenue growth

24.2 

%

7.3 

%

(23.0)

%

45.2 

%

3.5 

%

Impact of inorganic activity

(7.0)

%

0.5 

%

43.6 

%

(25.8)

%

— 

%

Organic revenue growth

17.2 

%

7.8 

%

20.6 

%

19.4 

%

3.5 

%

Consumer and Other segment:

Revenue growth

4.2 

%

6.4 

%

(7.5)

%

7.9 

%

2.6 

%

Impact of inorganic activity

(3.2)

%

(4.6)

%

— 

%

0.6 

%

6.2 

%

Organic revenue growth

1.0 

%

1.8 

%

(7.5)

%

8.5 

%

8.8 

%

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Critical Accounting Estimates

Critical accounting estimates are those estimates that both are important to the portrayal of our financial condition and results of operations and require us to exercise significant judgment. The preparation of financial statements in accordance with U.S. GAAP requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and the disclosure of material contingent assets and liabilities. Actual results may differ materially from the estimates and assumptions used in preparing the consolidated financial statements. Our accounts with accounting policies that involve critical accounting estimates are unpaid losses and loss adjustment expenses and goodwill and intangible assets.

Unpaid Losses and Loss Adjustment Expenses

We accrue liabilities for unpaid losses and loss adjustment expenses based upon estimates of the ultimate amounts payable. We maintain reserves for specific claims incurred and reported (case reserves) and reserves for claims incurred but not reported (IBNR reserves). IBNR reserves are calculated by subtracting paid losses and loss adjustment expenses and case reserves from estimated ultimate losses and loss adjustment expenses. The liability for unpaid losses and loss adjustment expenses includes significant estimates for incurred but not reported claims.

The following table summarizes case reserves and IBNR reserves. Our consolidated balance sheets do not include reserves for losses and loss adjustment expenses attributed to unconsolidated subsidiaries or affiliates that we manage through our Nephila insurance-linked securities operations.

December 31,

(dollars in thousands)

2025

2024

Case reserves

$

9,527,005 

$

7,717,107 

IBNR reserves

21,330,448 

18,915,987 

Total

$

30,857,453 

$

26,633,094 

Each quarter, our actuaries prepare estimates of the ultimate liability for unpaid losses and loss adjustment expenses based on established actuarial methods. Management reviews these estimates, supplements the actuarial analyses with information provided by claims, underwriting, and other operational personnel and determines its best estimate of loss reserves, which is recorded on our consolidated financial statements. Our procedures for determining the adequacy of loss reserves at the end of the year are substantially similar to the procedures applied at the end of each interim period. Any adjustments to reserves resulting from our interim or year-end reviews, including changes in estimates, are recorded as a component of losses and loss adjustment expenses in the period of the change.

Fronting

Unpaid losses and loss adjustment expenses attributable to fronting activities were $8.8 billion and $6.5 billion as of December 31, 2025 and 2024, respectively, and are attributed to our State National and Markel Insurance businesses. Substantially all of the fronted premiums are ceded, resulting in reinsurance recoverables on unpaid losses for this business of $8.8 billion and $6.5 billion as of December 31, 2025 and 2024, respectively.

Case reserves for fronted business are generally established based on reports received from the general agents or reinsurers with whom we do business. Our actuaries review the case loss reserve data received for sufficiency and consistency with historical data and other programs we write that have similar characteristics. Ultimate losses and loss adjustment expenses are calculated using either our program experience or, where the program data is not credible, industry experience for similar products or lines of business.

Underwriting

Unpaid losses and loss adjustment expenses attributable to underwriting activities were $22.1 billion and $20.1 billion as of December 31, 2025 and 2024, respectively. Reinsurance recoverables on unpaid losses for our underwriting activities was $5.4 billion and $4.6 billion as of December 31, 2025 and 2024, respectively. Our underwriting activities are primarily attributable to our Markel Insurance business.

For insurance contracts, we are generally notified of insured losses by our insureds, their brokers, or the primary insurer in instances in which we participate in excess layers of insured losses on a contract. Based on this information, we establish case

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reserves by estimating the expected ultimate losses from the claim, including any administrative or legal costs associated with settling the claim and other third-party costs. For reinsurance contracts, case reserves are generally established based on reports received from ceding companies or their brokers. For excess of loss contracts, we are typically notified of insurance losses on specific contracts and record a case reserve for the estimated expected ultimate losses from the claim. For quota share contracts, we typically receive aggregated claims information and record a case reserve based on that information. As with insurance contracts, we evaluate this information and estimate the expected ultimate losses.

There is a time lag between when a loss event occurs and when it is reported to us, and some claims may not be reported for many years. The actuarial methods that we use to estimate ultimate losses have been designed to address the lag in loss reporting as well as the delay in obtaining information that would allow us to more accurately estimate future payments. The reporting lag can be more pronounced in our reinsurance contracts than in our insurance contracts due to a time lag between cedents establishing case reserves or re-estimating their reserves and notifying us of those new or revised case reserves. There may also be a more pronounced reporting lag on insurance contracts for which we are not the primary insurer and participate only in excess layers of loss. Based on the experience of our actuaries and management, we select loss development factors and trending techniques to mitigate the difficulties caused by reporting lags. At least annually, we evaluate our loss development factors and trending assumptions using our own loss data, as well as cedent-specific and industry data, and update them as needed.

Our liabilities for unpaid losses and loss adjustment expenses can generally be categorized into two distinct groups, short-tail business and long-tail business. Short-tail business refers to lines of business, such as property, accident and health, automobile, watercraft, and marine hull exposures, for which losses are usually known and paid shortly after the loss actually occurs. Long-tail business refers to lines of business for which specific losses take much longer to emerge and may not be known and reported for some time. Given the time frame over which long-tail exposures are ultimately settled, there is greater uncertainty of the ultimate losses in these lines than in short-tail lines of business.

Our long-tail coverages consist of most casualty lines, including professional liability, products liability, general and excess liability, and excess and umbrella exposures, as well as workers' compensation insurance. Some factors that contribute to the uncertainty and volatility of long-tail business, and thus require a significant degree of judgment in the reserving process, include the effects of unanticipated levels of economic inflation, the impact of social inflation, the inherent uncertainty as to the length of reporting and payment development patterns, and the possibility of judicial interpretations or legislative changes that might impact future loss experience relative to prior loss experience.

Actuarial Methods and Analysis

In establishing our liabilities for unpaid losses and loss adjustment expenses, our actuaries estimate an ultimate loss ratio, by accident year or underwriting year, for each of our product lines with input from our underwriting and claims personnel. For product lines in our international insurance and run-off reinsurance operations, where loss reserves are established on an underwriting year basis, we have developed a methodology to convert from underwriting year to accident year for financial reporting purposes.

In estimating an ultimate loss ratio for a particular line of business, our actuaries may use one or more actuarial reserving methods and select from these a single point estimate. To varying degrees, these methods include detailed statistical analysis of past claim reporting, settlement activity, claim frequency and severity, policyholder loss experience, industry loss experience, and changes in market and economic conditions, policy forms, and exposures.

The actuarial methods we use include Initial Expected Loss Ratio Method, Paid Loss Development, Incurred Loss Development, Bornhuetter-Ferguson Paid Loss Development, Bornhuetter-Ferguson Incurred Loss Development, and Frequency/Severity. There are certain instances when these traditional actuarial methods may not be appropriate for estimating unpaid losses and loss adjustment expenses. In these instances, we may employ other actuarial methods.

Each actuarial method has its own set of assumptions and its own strengths and limitations. Our actuaries select the reserving methods that they believe will produce the most reliable estimates for the class of business being evaluated. Greater judgment may be required when we introduce new product lines or when there have been changes in claims handling practices, as the statistical data available may be insufficient. In these instances, we may rely upon assumptions applied to similar lines of business, rely more heavily on industry experience, take into account changes in underwriting guidelines and risk selection, or review the impact of changes in claims reserving practices with claims personnel. Greater judgment also may be required for product lines that experience a low frequency of high severity claims, particularly when we are reliant on third-party case reserve estimates and claims handling practices. In these instances, we may perform detailed claims reviews, analyzing the

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characteristics of each individual claim, with input from both actuarial and claims personnel to assess the adequacy of the case and IBNR reserves on the underlying product line. While we use our best judgment in establishing our estimate for loss reserves, applying different assumptions and variables could lead to significantly different loss reserve estimates.

A key assumption in most actuarial analyses is that past development patterns will repeat themselves in the future, absent a significant change in internal or external factors that influence the ultimate cost of our unpaid losses and loss adjustment expenses. Our estimates reflect implicit and explicit assumptions regarding the potential effects of external factors, including economic and social inflation, judicial decisions, changes in law, general economic conditions, and recent trends in these factors. Our actuarial analyses are based on statistical analysis but also consist of reviewing internal factors that are difficult to analyze statistically, including changes in underwriting and claims handling practices. Where we act as a reinsurer or participate only in excess layers of insured losses, the timing and amount of information reported about underlying claims are in the control of third parties. This can also affect estimates and require re-estimation as new information becomes available.

We cannot estimate losses from widespread catastrophic events, such as hurricanes, earthquakes, pandemics, and wars, using the traditional actuarial methods previously described. In the initial months after a catastrophic event occurs, our underwriting, claims, and actuarial personnel estimate losses and loss adjustment expenses based on claims received to date, analysis of exposures in the impacted areas, industry loss estimates and output from industry, broker and proprietary models, as well as analysis of our ceded reinsurance contracts. The availability of data from these procedures varies depending on the timing of the event relative to the point at which we develop our estimate. We also consider loss experience on historical events that may have similar characteristics to the underlying event and current market conditions. In the period shortly after an event occurs, more weight is put on modeling and industry estimates, whereas with the passage of time, greater reliance is placed on incurred claims data, individual contract exposures and historical claim patterns. Due to the inherent uncertainty in estimating such losses, these estimates are subject to variability, which increases with the severity and complexity of the underlying event. As additional claims are reported and paid, and industry loss estimates are revised, we incorporate this new information into our analysis and adjust our estimate of ultimate losses and loss adjustment expenses as appropriate.

Management's Best Estimate

Loss reserves are established at management's best estimate, which is developed using the actuarially calculated point estimate as the starting point. The actuarial point estimate represents our actuaries' best estimate of the most likely amount that will ultimately be paid to settle the losses that have occurred at a particular point in time. Similarly, the estimate for ceded losses is calculated based on the ultimate gross loss amount expected to be paid, as well as the frequency and severity of the underlying claims, which ultimately determines coverage under the applicable ceded reinsurance contracts. Therefore, ceded loss estimates are subject to many of the same judgments and assumptions as the gross loss estimates.

In some cases, actuarial analyses, which are generally based on statistical analysis, cannot fully incorporate all of the subjective factors that affect development of losses. In other cases, management's perspective of these more subjective factors may differ from the actuarial perspective. Subjective factors influencing the development of management's best estimate include: the credibility and timeliness of claims and loss information received from cedents and other third parties; and the impacts of economic and social inflation, judicial decisions, changes in law, changes in underwriting or claims handling practices, general economic conditions, the risk of moral hazard and other current and developing trends within the insurance and reinsurance markets, including the effects of competition.

In developing its best estimate of loss reserves, management's philosophy is to establish loss reserves that are more likely to be redundant rather than deficient, and therefore, will ultimately prove to be adequate. Management's approach to establishing loss reserves generally results in loss reserves that exceed the calculated actuarial point estimate.

Management also considers the range, or variability, of reasonably possible loss outcomes determined by our actuaries when establishing its best estimate for loss reserves. The actuarial ranges represent our actuaries' estimate of a likely lowest amount and likely highest amount that could ultimately be paid to settle the losses that have occurred at a particular point in time. The range determinations are based on estimates and actuarial judgements and are intended to encompass reasonably likely changes in one or more of the factors that were used to determine the point estimates. Using statistical models, our actuaries establish a range of reasonable reserve estimates.

The net loss reserves held for our underwriting operations at December 31, 2025 were $16.7 billion. The actuarially established low and high ends of a range of reasonable net reserve estimates at December 31, 2025 for our underwriting operations was $13.6 billion and $17.8 billion, respectively.

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Undue reliance should not be placed on this range of estimates as they are only one of many points of reference used by management to determine its best estimate of ultimate losses. Further, actuarial ranges may not be a true reflection of the potential variability between loss reserves estimated at the balance sheet date and the ultimate cost of settling claims. Similar to the development of our estimate of ultimate losses, actuarial ranges are developed based on known events as of the valuation date, while ultimate paid losses are subject to events and circumstances that are unknown as of the valuation date.

Changes in Estimates

Our ultimate liability may be greater or less than current reserves. Changes in our estimated ultimate liability for loss reserves generally occur as a result of the emergence, or lack thereof, of unanticipated loss activity, the completion of specific actuarial or claims studies, or changes in internal or external factors. We closely monitor new information on reported claims and use statistical analyses prepared by our actuaries to evaluate the adequacy of our recorded reserves. We are required to exercise considerable judgment when assessing the relative credibility of loss development trends. Loss frequency and loss severity are two key measures of loss activity that often result in adjustments to actuarial assumptions relative to ultimate loss reserve estimates. Additionally, our estimate of ceded losses and loss adjustment expenses are impacted by these same factors, and for our U.S. casualty reinsurance treaty, our estimate of ceded losses and loss adjustment expenses is also impacted by assumptions around reinsurance coverage.

Consistent with our reserving philosophy, if new information or trends indicate an increase in frequency or severity of claims in excess of what we initially anticipated, we generally respond quickly and increase loss reserves. If, however, frequency or severity trends are more favorable than initially anticipated, we often wait to reduce our loss reserves until we can evaluate experience in additional periods to confirm the credibility of the trend. In addition, for long-tail lines of business, trends develop over longer periods of time, and as a result, we give credibility to favorable trends more slowly than for short-tail or less volatile lines of business.

Our underwriting results included $488.3 million, $455.3 million, and $38.6 million of net favorable development on prior years loss reserves in 2025, 2024, and 2023, respectively, which represented 3.1%, 3.1%, and 0.3%, respectively, of beginning of year net reserves. In 2025 and 2024, we had net favorable development across most of our major product lines, however, certain lines within our U.S. professional liability product lines experienced adverse development in both years. Favorable development in 2023 included significant favorable development across several product lines, largely offset by adverse development on certain long-tail U.S. general liability and professional liability product lines.

Changes in prior years loss reserves, including the trends and factors that impacted loss reserve development in 2025, 2024, and 2023, as well as further details regarding the historical development of reserves for losses and loss adjustment expenses are discussed in further detail in note 11 of the notes to consolidated financial statements included under Item 8. Our product lines with net favorable development in these years benefited from the re-estimation of our ultimate incurred losses following more favorable loss experience compared to our previous expectations. As previously discussed, loss reserves are recorded at management's best estimate, which is higher than the corresponding actuarially calculated point estimate. As actual loss experience continued to be more favorable than previously anticipated, it became more likely that the ultimate losses would prove to be lower than previously estimated. Management gave greater credibility to the favorable trends observed by our actuaries and, upon incorporating these favorable trends into our best estimate, we reduced prior years loss reserves accordingly.

Favorable development in each of these years was offset, to varying degrees, by adverse development on certain long-tail U.S. product lines, with adverse development in 2023 being the most significant. In 2023, unfavorable claims and loss trends experienced on our U.S. general liability and professional liability product lines disrupted the development of historic favorable claims trends, reflecting broader market conditions, including the effects of economic and social inflation, and resulted in significant adverse loss development across a number of sub-classes. In 2024, certain of our U.S. professional liability product lines continued to experience many of these same trends, while the U.S. general liability product lines began to stabilize. In 2025, while certain of our U.S. professional liability product lines also began to stabilize, our run-off risk-managed directors and officers product lines experienced notable adverse development.

As previously discussed, management's philosophy is to establish loss reserves that are more likely to be redundant rather than deficient. Our consistent application of this philosophy is best illustrated over long periods of time, whereby reserves have developed favorably for each of the past 21 years. While we believe it is likely that there will be additional favorable development in 2026, we caution readers not to place undue reliance on this favorable trend.

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In assessing the likelihood of whether the trends previously discussed will continue and whether other trends may develop, we believe that a reasonably likely movement in prior years loss reserves during 2026 would be a range of favorable development of up to 5%, or $800 million, of December 31, 2025 net loss reserves.

Goodwill and Intangible Assets

Our consolidated balance sheet as of December 31, 2025 included goodwill and intangible assets of $4.4 billion as follows:

December 31, 2025

(dollars in millions)

Markel Insurance

Industrial

Financial

Consumer and Other

Corporate

Total

Goodwill

$

1,025.4 

$

855.3 

$

490.3 

$

451.1 

$

— 

$

2,822.1 

Intangible assets

219.1 

526.3 

435.9 

355.6 

6.0 

1,543.0 

Total

$

1,244.5 

$

1,381.6 

$

926.2 

$

806.7 

$

6.0 

$

4,365.1 

Goodwill and intangible assets are recorded as a result of business acquisitions. Goodwill represents the excess of the amount paid to acquire a business over the net fair value of assets acquired and liabilities assumed at the date of acquisition. Indefinite-lived and other intangible assets are recorded at fair value as of the acquisition date. The determination of the fair value of certain assets acquired, including goodwill and intangible assets, and liabilities assumed involves significant judgment and the use of valuation models and other estimates, which require assumptions that are inherently subjective. During the year ended December 31, 2025 and 2024, we recorded $349.9 million and $167.5 million, respectively, of goodwill and intangible assets in connection with acquisitions.

Intangible assets with definite lives are reviewed for impairment when events or circumstances indicate that their carrying value may not be recoverable. Goodwill and indefinite-lived intangible assets are tested for impairment annually, or when events or circumstances indicate that their carrying value may not be recoverable. As a result of our segment changes in 2025, we reassessed our reporting units. For any changes in reporting units that required a reallocation of goodwill, we tested goodwill for impairment immediately prior to the change in reporting units and determined that there was no impairment of goodwill.

A significant amount of judgment is required in performing impairment tests, including the optional assessment of qualitative factors for the annual impairment test, which is used to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. This assessment serves as a basis for determining whether it is necessary to perform a quantitative impairment test.

We completed our annual tests for impairment as of October 1, 2025 based upon results of operations through September 30, 2025. We elected to perform a quantitative assessment for one of our reporting units and a qualitative assessment for all of our other reporting units.

When performing our quantitative assessment, we used an income approach based on a discounted cash flow model to estimate the fair value of the reporting unit. The cash flow projections included management's best estimate of future growth and margins. The discount rate used was primarily based on a capital asset pricing model. Based on the results of our quantitative assessment, the estimated fair value of the reporting unit exceeded its carrying value.

When performing our qualitative assessments, we considered macroeconomic factors such as industry conditions and market conditions. We also considered reporting unit-specific events, actual financial performance versus expectations and management's future business expectations, as well as the amount by which the fair value of the reporting unit exceeded its carrying value at the date of the last quantitative assessment. As part of our qualitative assessment of recently acquired reporting units with material goodwill, we considered the fact that the businesses had been acquired in orderly transactions between market participants, and our purchase price represented fair value at acquisition. We considered similar factors to determine if there were any indicators requiring an assessment of the recoverability of our definite lived intangible assets and concluded there were not. For recent acquisitions for which we elected to perform a qualitative assessment, there were no events since acquisition that had a significant adverse impact on the fair value of these reporting units through the assessment date. Based on the results of our qualitative assessments, we believe it is more likely than not that the fair value of each of the assessed reporting units exceeded its respective carrying amount.

Based on the results of our assessments, there were no impairments of goodwill in 2025, and none of our reporting units are at risk of a material impairment of goodwill. Additionally, there were no significant events or changes in circumstances

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impacting our reporting units between the assessment date and December 31, 2025. However, deterioration of market conditions related to the general economy or the specific industries in which we operate, a sustained trend of weaker than anticipated financial performance within a reporting unit beyond that which we considered or included in our assessments, or an increase in the market-based weighted average cost of capital, among other factors, could impact the impairment analysis and may result in future goodwill or intangible asset impairment charges.

See the risk factor titled "Impairment in the value of our goodwill or intangible assets could have a material adverse effect on our operating results and financial condition" within Item 1A Risk Factors for further discussion of risks associated with our goodwill and intangible assets.

Safe Harbor and Cautionary Statement

This report contains statements concerning or incorporating our expectations, assumptions, plans, objectives, future financial or operating performance and other statements that are not historical facts. These statements are "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements may use words such as "anticipate," "believe," "estimate," "expect," "intend," "predict," "project," and similar expressions as they relate to us or our management.

There are risks and uncertainties that may cause actual results to differ materially from predicted results in forward-looking statements. Factors that may cause actual results to differ are often presented with the forward-looking statements themselves. Additional factors that could cause actual results to differ from those predicted are set forth under Item 1 Business, Item 1A Risk Factors, Item 7 Management's Discussion and Analysis of Financial Condition and Results of Operations, and Item 7A Quantitative and Qualitative Disclosures About Market Risk in this report, or are included in the items listed below:

•the effect of cyclical trends or changes in market conditions on our operations, including demand and pricing in the markets in which we operate;

•actions by competitors, including the use of technology (e.g., artificial intelligence) and innovation to simplify the customer experience, increase efficiencies, redesign products, alter models, and effect other potentially disruptive changes, and the effect of competition on market trends and pricing;

•our efforts to develop new products, expand in targeted markets, or improve business processes and workflows, including through the use of artificial intelligence, may not be successful, may cost more, or take longer than expected and may increase or create new risks (e.g., insufficient demand, change to risk exposures, distribution channel conflicts, execution risk, regulatory risk, increased expenditures);

•the frequency and severity of natural, health-related, and man-made catastrophes, including regional or military conflicts, may exceed expectations, are unpredictable and, in the case of some natural catastrophes, may be exacerbated by changing conditions in the climate, oceans and atmosphere, resulting in increased frequency and/or severity of extreme weather-related events;

•we offer coverage against terrorist acts in connection with some of our programs, and in other instances we are legally required to offer terrorism insurance; in both circumstances, we actively manage our exposure, but if there is a covered terrorist attack, we could sustain material losses;

•emerging claim and coverage issues, changing industry practices, and evolving legal, judicial, social, and other claims, and coverage trends or conditions, can increase the scope of coverage, the frequency and severity of claims, and the period over which claims may be reported; these factors, as well as uncertainties in the loss estimation process, can adversely impact the adequacy of our loss reserves and our allowance for reinsurance recoverables;

•reserves for our run-off reinsurance business are subject to greater uncertainty than insurance reserves, primarily because of reliance upon the original underwriting decisions made by ceding companies and the longer lapse of time from the occurrence of loss events to their reporting to the reinsurer for ultimate resolution;

•failures, inadequacies, or inaccuracies (whether due to data error, human error or otherwise) in the various methods, modeling techniques, and data analytics (e.g., scenarios, predictive and stochastic modeling, and forecasting) we use to analyze and estimate exposures, loss trends, and other risks associated with our insurance businesses could cause us to misprice our products or fail to appropriately estimate the risks to which we are exposed;

•changes in the assumptions and estimates used in establishing reserves for our life and annuity reinsurance book (which is in run-off), for example, changes in assumptions and estimates of mortality, longevity, morbidity, and interest rates, could result in material changes in our estimated loss reserves for that business;

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•adverse developments in insurance coverage litigation or other legal or administrative proceedings could result in material increases in our estimates of loss reserves;

•initial loss estimates for catastrophes and other significant, infrequent loss events are often based on limited information, are dependent on broad assumptions about the nature and extent of losses, coverage, liability and reinsurance, and those losses may ultimately differ materially from our expectations;

•changes in the availability, costs, quality, and providers of reinsurance coverage, which may impact our ability to write, or continue to write, certain lines of business or to mitigate the volatility of losses on our results of operations and financial condition;

•the ability or willingness of reinsurers to pay balances due may be adversely affected by industry and economic conditions, deterioration in reinsurer credit quality and coverage disputes, and collateral we hold, if any, may not be sufficient to cover a reinsurer's obligation to us;

•regulatory actions affecting our insurance companies can impede our ability to charge adequate rates and efficiently allocate capital;

•general economic and market conditions and industry specific conditions, including: extended economic recessions or expansions; prolonged periods of slow economic growth; inflation or deflation; significant fluctuations in foreign currency exchange rates, commodity and energy prices, and interest rates; volatility in the credit and capital markets; the imposition of duties, tariffs and other changes in international trade regulation, and other factors;

•economic conditions, actual or potential defaults in corporate bonds, municipal bonds, mortgage-backed securities or sovereign debt obligations, volatility in interest and foreign currency exchange rates, changes in U.S. government debt ratings, and changes in market value of concentrated investments can have a significant impact on the fair value of our fixed maturity securities and equity securities, as well as the carrying value of our other assets and liabilities, and this impact may be heightened by market volatility and our ability to mitigate our sensitivity to these changing conditions;

•the effects of government intervention, including material changes in the monetary policies of central banks, to address financial downturns, inflation, and other economic and currency concerns;

•the impacts that political and civil unrest and regional and military conflicts may have on our businesses and the markets they serve or that any disruptions in regional or worldwide economic conditions generally arising from these situations may have on our businesses, industries, or investments;

•the impacts of liability, transition, and physical risks associated with climate change;

•the significant volatility, uncertainty, and disruption caused by health epidemics and pandemics, as well as governmental, legislative, judicial, or regulatory actions or developments in response thereto;

•changes in U.S. tax laws, regulations, or interpretations, or in the tax laws, regulations, or interpretations of other jurisdictions in which we operate, and adjustments we may make in our operations or tax strategies in response to those changes;

•a failure or security breach of, or cyberattack on, enterprise information technology systems that we, or third parties who perform certain functions for us, use, or a failure to comply with data protection or privacy regulations or regulations related to the use of artificial intelligence or machine learning technology;

•third-party providers may perform poorly, breach their obligations to us, or expose us to enhanced risks;

•our acquisitions may increase our operational and internal control risks for a period of time;

•we may not realize the contemplated benefits, including cost savings and synergies, of our acquisitions;

•any developments requiring the write-off of a significant portion of our goodwill and intangible assets;

•the loss of services of any senior executive or other key personnel, or an inability to attract and retain qualified leaders to run any of our businesses could adversely impact one or more of our operations;

•the decentralized manner in which our businesses operate through independent local management teams could result in inconsistent management, governance, and oversight practices;

•our substantial international operations and investments expose us to increased political, civil, operational, and economic risks, including foreign currency exchange rate and credit risk;

•our ability to obtain additional capital for our operations on terms favorable to us;

•economic conditions, which may adversely affect our access to capital and credit markets;

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•the compliance, or failure to comply, with covenants and other requirements under our credit facilities, senior debt, and other indebtedness;

•our ability to maintain or raise third-party capital for existing or new investment vehicles and risks related to our management of third-party capital;

•the effectiveness of our procedures for compliance with existing and future guidelines, policies, and legal and regulatory standards, rules, laws, and regulations;

•the impact of economic and trade sanctions and embargo programs on our businesses, including instances in which the requirements and limitations imposed on the global operations of our companies by one or more jurisdictions are more restrictive than, or conflict with, applicable requirements and limitations imposed by other jurisdictions;

•regulatory changes or challenges by regulators, including regarding the use of certain issuing carrier or fronting arrangements;

•our dependence on a limited number of brokers for a large portion of our insurance revenues;

•adverse changes in our assigned financial strength or debt ratings, or outlook, could adversely impact us, including our ability to attract and retain business, the amount of capital our insurance subsidiaries must hold, and the availability and cost of capital;

•changes in the amount of statutory capital our insurance subsidiaries are required to hold, which can vary significantly and is based on many factors, some of which are outside our control;

•market fluctuations in the value of the equity securities we hold, both at our insurance subsidiaries and our holding company, can significantly impact our periodic results and the amount of statutory capital our insurance subsidiaries are required to hold;

•losses from litigation and regulatory investigations and actions;

•disruptions resulting from a threatened proxy contest or other actions by activist shareholders;

•considerations and limitations relating to the use of growth in intrinsic value as a performance metric, including the possibility that shareholders, analysts, or other market participants may have a different perception of our intrinsic value, which may result in growth in our stock price varying significantly from our growth in intrinsic value calculations; and

•a number of additional factors may adversely affect our Industrial, Financial, and Consumer and Other businesses, and the markets they serve, and negatively impact their revenues and profitability, including, among others: adverse weather conditions, plant disease, and other contaminants; changes in government support for education, healthcare, and infrastructure projects; changes in capital spending levels; changes in the housing, commercial, and industrial construction markets; liability for environmental matters; supply chain and shipping issues, including increases in freight costs; volatility in the market prices for their products; and volatility in commodity, wholesale, and raw materials prices, and interest and foreign currency exchange rates.

Results from our operations have been and will continue to be potentially materially affected by these factors.

By making forward-looking statements, we do not intend to become obligated to publicly update or revise any such statements whether as a result of new information, future events, or other changes. Readers are cautioned not to place undue reliance on any forward-looking statements, which are based on our current knowledge and speak only as at their dates.