Press Release: Liberty Mutual Insurance Reports Second Quarter Results

Dow Jones
Aug 06

BOSTON, Aug. 5, 2026 /PRNewswire/ -- Liberty Mutual Holding Company Inc. and its subsidiaries (collectively "LMHC" or the "Company") reported net income attributable to LMHC of $2.634 billion and $4.686 billion for the three and six months ended June 30, 2026, versus income of $1.845 billion and $2.870 billion for the same period in 2025.

"Liberty Mutual delivered excellent second quarter results and a strong first half of 2026, with net income attributable to LMHC of $4.7 billion and a consolidated combined ratio of 87.3% year to date," said Tim Sweeney, Liberty Mutual Chairman & Chief Executive Officer. "We continued to build momentum across all three of our businesses, with strong underwriting profitability in USRM, selective growth and disciplined execution in GRS, and exceptional investment results from LMI across both traditional and alternative assets. With the strongest balance sheet in our history, we are well positioned to pursue profitable growth, and to serve our policyholders with the financial strength and flexibility required over the long term."

The tables below outline highlights of LMHC's consolidated financial results for the three and six months ended June 30, 2026.

Net Written Premium ("NWP") by Business:

Consolidated NWP by business was as follows:

 
$ in Millions     Three Months Ended, June 30      Six Months Ended, June 30 
                     2026       2025     Change       2026      2025    Change 
--------------  ---------  ---------  ---------  ---------  --------  -------- 
USRM               $6,627     $6,909    (4.1 %)    $12,808   $12,970   (1.2 %) 
GRS                 4,439      4,290        3.5      9,393     8,995       4.4 
Corporate and 
 Other                 22         13       69.2         13         6     116.7 
      Total 
       NWP        $11,088    $11,212    (1.1 %)    $22,214   $21,971     1.1 % 
--------------  ---------  ---------  ---------  ---------  --------  -------- 
 

Consolidated Results of Operations:

 
Results of Operations -   Three Months Ended, June 
Consolidated                         30              Six Months Ended, June 30 
 $ in Millions              2026     2025    Change     2026     2025   Change 
-----------------------  -------  -------  --------  -------  -------  ------- 
Revenues                 $13,251  $12,499     6.0 %  $26,025  $24,985    4.2 % 
-----------------------  -------  -------  --------  -------  -------  ------- 
Underlying PTOI before 
 limited partnerships 
 income                    2,613    2,667     (2.0)    5,204    5,378    (3.2) 
      Catastrophes         (455)    (808)    (43.7)  (1,024)  (2,629)   (61.0) 
      Net incurred 
      losses 
      attributable to 
      prior years: 
      - Asbestos and 
      environmental(1)         -        -         -        -        -        - 
      - All other(2)         251      241       4.1      384      437   (12.1) 
-----------------------  -------  -------  --------  -------  -------  ------- 
Pre-tax operating 
 income before limited 
 partnership income(3)     2,409    2,100      14.7    4,564    3,186     43.3 
Limited partnership 
 income(4)                   850      410     107.3    1,466      777     88.7 
-----------------------  -------  -------  --------  -------  -------  ------- 
Pre-tax operating 
 income                    3,259    2,510      29.8    6,030    3,963     52.2 
Net realized 
 gains/(losses)               33    (123)        NM     (56)    (193)   (71.0) 
Acquisition & 
 integration costs          (27)     (28)     (3.6)     (54)     (52)      3.8 
Restructuring costs         (21)      (8)     162.5     (24)     (23)      4.3 
-----------------------  -------  -------  --------  -------  -------  ------- 
Pre-tax income             3,243    2,351      37.9    5,895    3,695     59.5 
Income tax expense           606      501      21.0    1,203      816     47.4 
-----------------------  -------  -------  --------  -------  -------  ------- 
Consolidated net income 
 from continuing 
 operations                2,637    1,850      42.5    4,692    2,879     63.0 
-----------------------  -------  -------  --------  -------  -------  ------- 
Consolidated net income    2,637    1,850      42.5    4,692    2,879     63.0 
Less: Net income 
 attributable to 
 non-controlling 
 interest                      3        5    (40.0)        6        9   (33.3) 
-----------------------  -------  -------  --------  -------  -------  ------- 
Net income attributable 
 to LMHC                   2,634    1,845      42.8    4,686    2,870     63.3 
-----------------------  -------  -------  --------  -------  -------  ------- 
Net income attributable 
 to LMHC excluding 
 unrealized impact(5)      2,526    1,847      36.8    4,591    2,988     53.7 
-----------------------  -------  -------  --------  -------  -------  ------- 
Cash flow provided by 
 operating activities     $1,886   $1,765     6.9 %   $2,743   $2,204   24.5 % 
-----------------------  -------  -------  --------  -------  -------  ------- 
 
   1. Asbestos and environmental is gross of the related adverse development 
      reinsurance (the "NICO Reinsurance Transaction", which is described 
      further in Reinsurance). 
 
   2. Net of earned premium and reinstatement premium attributable to prior 
      years of $28 and $135 for the three and six months ended June 30, 2026, 
      and $2 and $93 for the same periods in 2025. 
 
   3. Limited partnership income includes LP, LLC and other equity method 
      income within net investment income in the accompanying Consolidated 
      Statements of Operations and revenue and expenses from direct investments 
      in natural resources. 
 
   4. Includes direct working interest. 
 
   5. Excludes unrealized gains on equity securities and the corresponding tax 
      impact. 

Combined Ratio:

 
                   Three Months Ended, June 30     Six Months Ended, June 30 
                                         Change                         Change 
                     2026    2025      (Points)    2026    2025       (Points) 
-----------------  ------  ------  ------------  ------  ------  ------------- 
Claims and claim 
 adjustment 
 expense ratio     52.6 %  53.8 %         (1.2)  53.3 %  53.9 %          (0.6) 
Underwriting 
 expense ratio       31.9    28.3           3.6    31.0    28.1            2.9 
Underlying 
 combined ratio      84.5    82.1           2.4    84.3    82.0            2.3 
Catastrophes          4.2     7.3         (3.1)     4.7    12.0          (7.3) 
Net incurred 
losses 
attributable to 
prior years(1)                                -                              - 
   - Asbestos and 
    environmental     0.0     0.0             -     0.0     0.0              - 
   - All other(1)   (2.3)   (2.2)         (0.1)   (1.7)   (2.1)            0.4 
-----------------  ------  ------  ------------  ------  ------  ------------- 
Total combined 
 ratio             86.4 %  87.2 %         (0.8)  87.3 %  91.9 %          (4.6) 
-----------------  ------  ------  ------------  ------  ------  ------------- 
 
   1. Net of earned premium and reinstatement premium attributable to prior 
      years. 
 
   2. The combined ratio, expressed as a percentage, is a measure of 
      underwriting profitability. This measure should only be used in 
      conjunction with, and not in lieu of, underwriting income and may not be 
      comparable to other performance measures used by the Company's 
      competitors. The combined ratio is computed as the sum of the following 
      property and casualty ratios: the ratio of claims and claim adjustment 
      expense less managed care income to earned premium; the ratio of 
      insurance operating costs plus amortization of deferred policy 
      acquisition costs less third-party administration income and fee income 
      (primarily related to the Company's involuntary market servicing carrier 
      operations) and installment charges to earned premium; and the ratio of 
      policyholder dividends to earned premium. Provisions for uncollectible 
      premium and reinsurance are not included in the combined ratio unless 
      related to an asbestos and environmental commutation and certain other 
      run off. Restructuring and acquisition and integration costs are not 
      included in the combined ratio. 

Equity:

 
$ in Millions             As of June 30, 2026  As of December 31, 2025  Change 
Unassigned equity                     $45,852                  $41,166  11.4 % 
Accumulated other 
 comprehensive loss                   (1,999)                  (1,506)    32.7 
Non-controlling interest                  218                      227   (4.0) 
      Total equity                    $44,071                  $39,887  10.5 % 
========================  ===================  =======================  ====== 
 

Subsequent Events

On July 30, 2026, the Company received a favorable award in arbitration against the Bolivarian Republic of Venezuela related to matters that arose prior to the balance sheet date. The award is for $1.570 billion and there are a number of additional steps required in process to pursue collection. Consistent with the accounting literature around gain contingencies, the Company has not recorded any receivable or related gain for this matter in its consolidated financial statements as of and for the period ended June 30, 2026.

Management has assessed material subsequent events through August 5, 2026, the date the financial statements were available to be issued.

Financial Information

The Company's financial results, management's discussion and analysis of operating results and financial condition, accompanying financial statements and other supplemental financial information for the three and six months ended June 30, 2026 are available on the Company's Investor Relations website at www.libertymutualgroup.com/investors.

Conference Call Information

On August 6, 2026, at 10:00 a.m. Eastern Time, Tim Sweeney, Liberty Mutual Insurance Chairman and CEO, will host a conference call to discuss the Company's second quarter financial results. To participate in the event via telephone and to ask a question, please dial 844-481-2837 and request to join into the Liberty Mutual Insurance call. To listen to the call online via PC and view a presentation on financial performance, please log into https://event.choruscall.com/mediaframe/webcast.html?webcastid=JUb4vxFC. Following the call, a recording of the event will be available on the Investor Relations section of Liberty Mutual's website, www.libertymutualgroup.com/investors.

About Liberty Mutual Insurance

At Liberty Mutual, we believe progress happens when people feel secure. For more than 110 years we have helped people and businesses embrace today and confidently pursue tomorrow by providing protection for the unexpected and delivering it with care.

A Fortune 100 company with more than 40,000 employees in 27 countries and economies, we are the ninth largest global property and casualty insurer and generate more than $50 billion in annual consolidated revenue.

We operate through three strategic business units: US Retail Markets, providing auto, home, renters and other personal and small commercial lines property and casualty insurance to individuals and small businesses countrywide; Global Risk Solutions, delivering a full range of comprehensive commercial and specialty insurance, reinsurance and surety solutions to mid-size and large businesses worldwide; and Liberty Mutual Investments, deploying more than $100 billion of long-term capital globally across its integrated platform to drive economic growth, power innovation and secure Liberty Mutual's promises.

For more information, visit www.libertymutualinsurance.com.

Cautionary Statement Regarding Forward Looking Statements

This report contains forward looking statements that are intended to enhance the reader's ability to assess the future financial and business performance of the Company. Forward looking statements include, but are not limited to, statements that represent the Company's beliefs concerning future operations, strategies, financial results, investment market fluctuations, or other developments, and contain words and phrases such as "may," "expects," "should," "believes," "anticipates," "estimates," "intends" or similar expressions. Because these forward-looking statements are based on estimates and assumptions that are subject to significant business, economic and competitive uncertainties, many of which are beyond the Company's control or are subject to change, actual results could be materially different.

 
 
Contact:   Investor Relations                 Media Relations 
           Robert Pietsch                     MediaRelations@LibertyMutual.com 
           857-224-6655 
           Investor_Relations@LibertyMutual. 
           com 
 
 

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