# SAFETY INSURANCE GROUP, INC. (SAFT) FY2026 Q2 Statement of Cash Flows

- Company: SAFETY INSURANCE GROUP, INC. (SAFT)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0001172052-26-000023
- Page: https://plicit.ai/financials/saft/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/saft-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Mar 31, 2026**: 54,831,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 38,328,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Taxes payable), so Taxes recoverable/payable cannot be separated for this quarter. It may combine inflows and outflows.
- **Net income**: 34,517,000 US dollars
- **Investment amortization, net**: negative 150,000 US dollars
- **Fixed asset depreciation, net**: 1,370,000 US dollars
- **Change in net unrealized gains on equity securities**: negative 4,720,000 US dollars
- **Stock based compensation**: 1,307,000 US dollars
- **Credit for deferred income taxes**: negative 1,243,000 US dollars
- **Earnings from partnership investments**: negative 456,000 US dollars
- **Net realized gains on investments**: negative 1,418,000 US dollars
- **Accounts receivable, net**: negative 19,102,000 US dollars
- **Accrued investment income**: negative 306,000 US dollars
- **Receivable from reinsurers**: negative 11,778,000 US dollars
- **Ceded unearned premiums**: negative 2,573,000 US dollars
- **Deferred policy acquisition costs**: negative 4,240,000 US dollars
- **Other assets**: 2,779,000 US dollars
- **Losses and loss adjustment expense reserves**: negative 4,825,000 US dollars
- **Unearned premium reserves**: 24,427,000 US dollars
- **Accounts payable and accrued liabilities**: 11,056,000 US dollars
- **Payable to reinsurers**: 16,597,000 US dollars
- **Credit loss expense**: 7,000 US dollars
- **Remaining operating cash flows, net (calculated)**: negative 2,921,000 US dollars
- **Investing activities**: negative 11,879,000 US dollars. Net cash used.
- **Fixed maturities purchased**: negative 95,980,000 US dollars
- **Other invested assets purchased**: negative 729,000 US dollars
- **Proceeds from sales and paydowns of fixed maturities**: 76,027,000 US dollars
- **Equity securities purchased**: negative 18,322,000 US dollars
- **Proceeds from maturities, redemptions, and calls of fixed maturities**: 6,618,000 US dollars
- **Proceeds from other invested assets redeemed**: 3,359,000 US dollars
- **Fixed assets purchased**: negative 627,000 US dollars
- **Proceed from sales of equity securities**: 17,775,000 US dollars
- **Financing activities**: negative 13,362,000 US dollars. Net cash used.
- **Dividends paid to shareholders**: negative 13,362,000 US dollars
- **Operating adjustment reconciliation**: 57,543,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- **financing gross reconciliation**: 13,362,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 115,658,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 0 US dollars
- **Ending cash on Jun 30, 2026**: 67,918,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 93,159,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 13,087,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.11×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- **Operating cash flow**: 38,328,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 627,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 37,701,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $3.81M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 38,328,000 US dollars minus 627,000 US dollars equals 37,701,000 US dollars.