# SIRIUSPOINT LTD. (SPNT) FY2026 Q2 Balance Sheet

- Company: SIRIUSPOINT LTD. (SPNT)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-29, accession number 0001576018-26-000085
- Page: https://plicit.ai/financials/spnt/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/spnt-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 12,651,700,000 US dollars
- **Liabilities**: 10,375,000,000 US dollars
- **Equity**: 2,276,700,000 US dollars
- **Noncontrolling interest**: 800,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Debt securities, available for sale, at fair value, net of allowance for credit losses of $0.0 (2025 - $0.0) (cost - $5,180.5; 2025 - $5,118.3)**: 5,156,900,000 US dollars
- **Insurance and reinsurance balances receivable, net**: 2,606,700,000 US dollars
- **Loss and loss adjustment expenses recoverable, net**: 1,991,400,000 US dollars
- **Unearned premiums ceded**: 630,700,000 US dollars
- **Cash and cash equivalents**: 614,800,000 US dollars
- **Deferred acquisition costs, net**: 408,700,000 US dollars
- **Other long-term investments, at fair value (cost - $399.3; 2025 - $421.9) (includes related party investments at fair value of $224.5 (2025 - $216.1))**: 285,800,000 US dollars
- **Deferred tax asset**: 267,400,000 US dollars
- **Other assets**: 253,100,000 US dollars
- **Intangible assets**: 137,400,000 US dollars
- **Restricted cash and cash equivalents**: 131,100,000 US dollars
- **Debt securities, trading, at fair value (cost - $88.6; 2025 - $114.6)**: 64,800,000 US dollars
- **Interest and dividends receivable**: 44,200,000 US dollars
- **Due from brokers**: 32,600,000 US dollars
- **Goodwill**: 18,600,000 US dollars
- **Short-term investments, at fair value (cost - $7.2; 2025 - $28.4)**: 7,500,000 US dollars
- **Assets held for sale**: 0 US dollars
- **Loss and loss adjustment expense reserves**: 5,750,300,000 US dollars
- **Unearned premium reserves**: 2,119,700,000 US dollars
- **Reinsurance balances payable**: 1,461,300,000 US dollars
- **Debt**: 675,500,000 US dollars
- **Other liabilities**: 271,800,000 US dollars
- **Deferred tax liability**: 73,100,000 US dollars
- **Due to brokers**: 23,300,000 US dollars
- **Retained earnings**: 1,396,700,000 US dollars
- **Additional paid-in capital**: 888,900,000 US dollars
- **Common shares (issued and outstanding: 116,065,965 (2025 - 116,989,799)**: 11,600,000 US dollars
- **Series B preference shares (2025 - par value $0.10; authorized and issued: 8,000,000) - Series B preference shares**: 0 US dollars
- **Noncontrolling interests**: 800,000 US dollars
- **Accumulated other comprehensive income (loss), net of tax**: negative 21,300,000 US dollars
- **Gross equity (calculated)**: 2,298,000,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.