# SIRIUSPOINT LTD. (SPNT) FY2026 YTD Q2 P&L / Income Statement

- Company: SIRIUSPOINT LTD. (SPNT)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-29, accession number 0001576018-26-000085
- Page: https://plicit.ai/financials/spnt/fy2026-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/spnt-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

Income statement for 2026-01-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 1,518,700,000 US dollars
- **Total expenses**: 1,312,900,000 US dollars
- **Operating profit (calculated)**: 205,800,000 US dollars
- **Other income (expense), net (calculated)**: 0 US dollars
- **Income before income tax expense**: 205,800,000 US dollars
- **Income tax expense**: 35,000,000 US dollars
- **Net income**: 170,800,000 US dollars
- **Net earned premium**: 1,279,200,000 US dollars
- **Other revenues**: 88,300,000 US dollars
- **Net investment income**: 131,900,000 US dollars
- **Net investment gains (losses)**: 19,300,000 US dollars
- **Loss and loss adjustment expenses incurred, net**: 721,100,000 US dollars
- **Acquisition costs, net**: 304,600,000 US dollars
- **Other underwriting expenses**: 102,300,000 US dollars
- **Net corporate and other expenses**: 144,900,000 US dollars
- **Intangible asset amortization**: 5,000,000 US dollars
- **Interest expense**: 35,500,000 US dollars
- **Foreign exchange (gains) losses**: negative 500,000 US dollars

### Chart connections

- Revenue minus operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.