A waiver of warrant participation rights by ZFSG became effective on July 1, 2025. This change will alter the calculation of Ategrity Specialty Insurance Company Holdings' diluted earnings per share (EPS).
Warrants will now be excluded from basic EPS calculations, and the treasury stock method will be applied for diluted EPS calculations going forward. This adjustment is a technical change in financial reporting methodology.
This change will impact how future diluted EPS figures are presented to investors, requiring adjustments in financial models and comparative analyses.
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