SELECTIVE INSURANCE GROUP, INC (SIGI) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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SELECTIVE INSURANCE GROUP, INC cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income (loss) → Net cash from operating activities: $129,385,000.00Increase in reserve for loss and loss expense, net of reinsurance recoverable → Operating adjustments reconciliation: $218,455,000.00Depreciation and amortization → Operating adjustments reconciliation: $7,819,000.00Increase (decrease) in accrued salaries and benefits → Operating adjustments reconciliation: $7,009,000.00Increase in deferred policy acquisition costs → Operating adjustments reconciliation: $6,621,000.00Increase in unearned premiums, net of prepaid reinsurance → Operating adjustments reconciliation: $5,186,000.00Stock-based compensation expense → Operating adjustments reconciliation: $5,124,000.00Distributions in excess of current year income of equity method investments → Operating adjustments reconciliation: $2,079,000.00(Increase) decrease in other assets → Operating adjustments reconciliation: $1,524,000.00Operating adjustments reconciliation → Net cash from operating activities: $99,601,000.00Operating adjustments reconciliation → Increase in premiums receivable: $55,507,000.00Operating adjustments reconciliation → (Increase) decrease in net federal income taxes: $50,310,000.00Operating adjustments reconciliation → Increase (decrease) in other liabilities: $23,663,000.00Operating adjustments reconciliation → Net realized and unrealized (gains) losses: $11,971,000.00Operating adjustments reconciliation → Increase in accrued investment income: $7,865,000.00Operating adjustments reconciliation → Undistributed gains of equity method investments: $4,900,000.00Sales of short-term investments → investing reconciliation: $2,316,503,000.00Sales of fixed income securities, available-for-sale → investing reconciliation: $446,274,000.00Redemption and maturities of fixed income securities, available-for-sale → investing reconciliation: $380,718,000.00Proceeds from commercial mortgage loans → investing reconciliation: $16,156,000.00Distributions from alternative investments and other investments → investing reconciliation: $8,146,000.00Redemption and maturities of fixed income securities, held-to-maturity → investing reconciliation: $1,165,000.00Sales of alternative investments and other investments → investing reconciliation: $64,000.00investing reconciliation → Purchases of short-term investments: $2,243,710,000.00investing reconciliation → Purchases of fixed income securities, available-for-sale: $1,010,187,000.00investing reconciliation → Purchases of alternative investments and other investments: $52,740,000.00investing reconciliation → Purchases of commercial mortgage loans: $15,430,000.00investing reconciliation → Purchases of property and equipment: $14,104,000.00investing reconciliation → Purchases of equity securities: $4,985,000.00Net cash used in financing activities → financing reconciliation: $56,822,000.00Net proceeds from stock purchase and compensation plans → financing reconciliation: $3,543,000.00financing reconciliation → Acquisition of treasury stock: $32,378,000.00financing reconciliation → Dividends to common stockholders: $25,015,000.00financing reconciliation → Dividends to preferred stockholders: $2,300,000.00financing reconciliation → Repayments of finance lease obligations: $672,000.00Net cash used in investing activities → investing reconciliation: $172,130,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $10,893,000.00Net cash from operating activities → Cash sources and uses: $228,986,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $10,927,000.00Cash sources and uses → Net cash used in investing activities: $172,130,000.00Cash sources and uses → Net cash used in financing activities: $56,822,000.00Net income (loss): $129,385,000.00Net income (loss)+$129.39 MDepreciation and amortization: $7,819,000.00D&A and accretion+$7.82 MStock-based compensation expense: $5,124,000.00Stock-based compensation+$5.12 MUndistributed gains of equity method investments: -$4,900,000.00Equity-method income, net−$4.90 MDistributions in excess of current year income of equity method investments: $2,079,000.00Excess equity-method distributions+$2.08 MNet realized and unrealized (gains) losses: -$11,971,000.00Investment gain & loss−$11.97 M(Gain) loss on disposal of fixed assets: $0.00Increase in reserve for loss and loss expense, net of reinsurance recoverable: $218,455,000.00Loss & expense reserves, net+$218.46 MIncrease in unearned premiums, net of prepaid reinsurance: $5,186,000.00Unearned premiums, net+$5.19 M(Increase) decrease in net federal income taxes: -$50,310,000.00Income tax balances−$50.31 MIncrease in premiums receivable: -$55,507,000.00Premiums receivable−$55.51 MIncrease in deferred policy acquisition costs: $6,621,000.00Deferred acquisition costs+$6.62 MIncrease in accrued investment income: -$7,865,000.00Interest & dividend receivables−$7.87 MIncrease (decrease) in accrued salaries and benefits: $7,009,000.00Accrued compensation+$7.01 M(Increase) decrease in other assets: $1,524,000.00Other operating assets+$1.52 MIncrease (decrease) in other liabilities: -$23,663,000.00Other operating liabilities−$23.66 MNet cash from operating activities: $228,986,000.00Operating cash+$228.99 MOperating adjustments reconciliation: $253,817,000.00Dividends to preferred stockholders: -$2,300,000.00Preferred dividends paid−$2.30 MDividends to common stockholders: -$25,015,000.00Common dividends paid−$25.02 MAcquisition of treasury stock: -$32,378,000.00Common stock repurchases−$32.38 MNet proceeds from stock purchase and compensation plans: $3,543,000.00Employee stock plans & options+$3.54 MProceeds from borrowings (net of debt issuance costs of $4.1 million in 2025): $0.00Repayments of finance lease obligations: -$672,000.00Finance lease payments−$672.00 KNet cash used in financing activities: -$56,822,000.00. Cash required to fund net payments.Financing cash−$56.82 Mfinancing reconciliation: $60,365,000.00Purchases of fixed income securities, held-to-maturity: $0.00Purchases of fixed income securities, available-for-sale: -$1,010,187,000.00AFS securities purchases−$1.01 BPurchases of commercial mortgage loans: -$15,430,000.00Mortgage note purchases−$15.43 MPurchases of equity securities: -$4,985,000.00Equity securities purchases−$4.99 MPurchases of alternative investments and other investments: -$52,740,000.00Other investment purchases−$52.74 MPurchases of short-term investments: -$2,243,710,000.00Short-term investment purchases−$2.24 BSales of fixed income securities, available-for-sale: $446,274,000.00AFS securities sales+$446.27 MProceeds from commercial mortgage loans: $16,156,000.00Mortgage note collections+$16.16 MSales of short-term investments: $2,316,503,000.00Short-term investment sales+$2.32 BRedemption and maturities of fixed income securities, held-to-maturity: $1,165,000.00HTM securities maturities+$1.17 MRedemption and maturities of fixed income securities, available-for-sale: $380,718,000.00AFS securities maturities+$380.72 MSales of equity securities: $0.00Distributions from alternative investments and other investments: $8,146,000.00Equity-method return of capital+$8.15 MPurchases of property and equipment: -$14,104,000.00PP&E purchases−$14.10 MSales of alternative investments and other investments: $64,000.00Alternative & other investment sales+$64.00 KNet cash used in investing activities: -$172,130,000.00. Cash required to fund net payments.Investing cash−$172.13 Minvesting reconciliation: $3,341,156,000.00Cash sources and uses: $239,879,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $10,893,000.00Beginning cash$10.89 MEnding cash: Cash, cash equivalents, and restricted cash: $10,927,000.00Ending cash$10.93 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$214.88 MOperating cash − cash spent on PP&ECash flow / Net income1.77×Operating cash flow ÷ net incomeNet cash change+$34.00 KEnding cash − beginning cash
Chart details

SELECTIVE INSURANCE GROUP, INC cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

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
10,893,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
228,986,000 US dollars. Net cash provided.
Net income (loss)
129,385,000 US dollars
Depreciation and amortization
7,819,000 US dollars
Stock-based compensation expense
5,124,000 US dollars
Undistributed gains of equity method investments
negative 4,900,000 US dollars
Distributions in excess of current year income of equity method investments
2,079,000 US dollars
Net realized and unrealized (gains) losses
negative 11,971,000 US dollars
(Gain) loss on disposal of fixed assets
0 US dollars
Increase in reserve for loss and loss expense, net of reinsurance recoverable
218,455,000 US dollars
Increase in unearned premiums, net of prepaid reinsurance
5,186,000 US dollars
(Increase) decrease in net federal income taxes
negative 50,310,000 US dollars
Increase in premiums receivable
negative 55,507,000 US dollars
Increase in deferred policy acquisition costs
6,621,000 US dollars
Increase in accrued investment income
negative 7,865,000 US dollars
Increase (decrease) in accrued salaries and benefits
7,009,000 US dollars
(Increase) decrease in other assets
1,524,000 US dollars
Increase (decrease) in other liabilities
negative 23,663,000 US dollars
Investing activities
negative 172,130,000 US dollars. Net cash used.
Purchases of fixed income securities, held-to-maturity
0 US dollars
Purchases of fixed income securities, available-for-sale
negative 1,010,187,000 US dollars
Purchases of commercial mortgage loans
negative 15,430,000 US dollars
Purchases of equity securities
negative 4,985,000 US dollars
Purchases of alternative investments and other investments
negative 52,740,000 US dollars
Purchases of short-term investments
negative 2,243,710,000 US dollars
Sales of fixed income securities, available-for-sale
446,274,000 US dollars
Proceeds from commercial mortgage loans
16,156,000 US dollars
Sales of short-term investments
2,316,503,000 US dollars
Redemption and maturities of fixed income securities, held-to-maturity
1,165,000 US dollars
Redemption and maturities of fixed income securities, available-for-sale
380,718,000 US dollars
Sales of equity securities
0 US dollars
Distributions from alternative investments and other investments
8,146,000 US dollars
Purchases of property and equipment
negative 14,104,000 US dollars
Sales of alternative investments and other investments
64,000 US dollars
Financing activities
negative 56,822,000 US dollars. Net cash used.
Dividends to preferred stockholders
negative 2,300,000 US dollars
Dividends to common stockholders
negative 25,015,000 US dollars
Acquisition of treasury stock
negative 32,378,000 US dollars
Net proceeds from stock purchase and compensation plans
3,543,000 US dollars
Proceeds from borrowings (net of debt issuance costs of $4.1 million in 2025)
0 US dollars
Repayments of finance lease obligations
negative 672,000 US dollars
Operating adjustment reconciliation
253,817,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
60,365,000 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
3,341,156,000 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
10,927,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
239,879,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
34,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.77×. 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
228,986,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
14,104,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
214,882,000 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 $99.60M 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: 228,986,000 US dollars minus 14,104,000 US dollars equals 214,882,000 US dollars.
SELECTIVE INSURANCE GROUP, INC (SIGI) FY2026 Q2 Statement of Cash Flows Sankey chart
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