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

- Company: SELECTIVE INSURANCE GROUP, INC (SIGI)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-24, accession number 0000230557-26-000020
- Page: https://plicit.ai/financials/sigi/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/sigi-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. 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 Dec 31, 2025**: 17,958,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 450,434,000 US dollars. Net cash provided.
- **Net income (loss)**: 227,061,000 US dollars
- **Depreciation and amortization**: 17,432,000 US dollars
- **Stock-based compensation expense**: 18,245,000 US dollars
- **Undistributed gains of equity method investments**: negative 11,904,000 US dollars
- **Distributions in excess of current year income of equity method investments**: 8,083,000 US dollars
- **Net realized and unrealized (gains) losses**: negative 3,670,000 US dollars
- **(Gain) loss on disposal of fixed assets**: 0 US dollars
- **Increase in reserve for loss and loss expense, net of reinsurance recoverable**: 419,288,000 US dollars
- **Increase in unearned premiums, net of prepaid reinsurance**: 13,498,000 US dollars
- **(Increase) decrease in net federal income taxes**: negative 26,337,000 US dollars
- **Increase in premiums receivable**: negative 103,813,000 US dollars
- **Increase in deferred policy acquisition costs**: 7,685,000 US dollars
- **Increase in accrued investment income**: negative 9,561,000 US dollars
- **Increase (decrease) in accrued salaries and benefits**: negative 18,600,000 US dollars
- **(Increase) decrease in other assets**: negative 11,198,000 US dollars
- **Increase (decrease) in other liabilities**: negative 75,775,000 US dollars
- **Investing activities**: negative 338,230,000 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 2,009,166,000 US dollars
- **Purchases of commercial mortgage loans**: negative 20,218,000 US dollars
- **Purchases of equity securities**: negative 7,376,000 US dollars
- **Purchases of alternative investments and other investments**: negative 74,151,000 US dollars
- **Purchases of short-term investments**: negative 4,476,044,000 US dollars
- **Sales of fixed income securities, available-for-sale**: 788,679,000 US dollars
- **Proceeds from commercial mortgage loans**: 24,938,000 US dollars
- **Sales of short-term investments**: 4,745,620,000 US dollars
- **Redemption and maturities of fixed income securities, held-to-maturity**: 3,835,000 US dollars
- **Redemption and maturities of fixed income securities, available-for-sale**: 694,702,000 US dollars
- **Sales of equity securities**: 0 US dollars
- **Distributions from alternative investments and other investments**: 15,930,000 US dollars
- **Purchases of property and equipment**: negative 25,041,000 US dollars
- **Sales of alternative investments and other investments**: 62,000 US dollars
- **Financing activities**: negative 119,235,000 US dollars. Net cash used.
- **Dividends to preferred stockholders**: negative 4,600,000 US dollars
- **Dividends to common stockholders**: negative 49,857,000 US dollars
- **Acquisition of treasury stock**: negative 67,405,000 US dollars
- **Net proceeds from stock purchase and compensation plans**: 3,964,000 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 1,337,000 US dollars
- **Operating adjustment reconciliation**: 484,231,000 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**: 123,199,000 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**: 6,611,996,000 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**: 468,392,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 7,031,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.98×. 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**: 450,434,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 25,041,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 425,393,000 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 $223.37M 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: 450,434,000 US dollars minus 25,041,000 US dollars equals 425,393,000 US dollars.