Company: SLDE
Filing Date: 2025-05-23
Form Type: S-1
Source: 0001193125-25-125836
Chunk: 136

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-05-23
Form: S-1
Chunk 136
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 ) |     |               | (6.3 | )% |
| 100 basis point increase              |     |              | 443,683 |     |            | (14,532 | ) |     |               | (3.2 | )% |
| 100 basis point decrease              |     |              | 472,753 |     |            |  14,539 |   |     |               |  3.2 | %  |
| 200 basis point decrease              |     |              | 487,298 |     |            |  29,084 |   |     |               |  6.3 | %  |
| 300 basis point decrease              |     |              | 501,848 |     |            |  43,634 |   |     |               |  9.5 | %  |

Credit Risk Credit risk can expose us to potential losses arising principally from adverse changes in the financial condition of the issuers of our fixed-maturity securities. We mitigate the risk by primarily investing in fixed-maturity securities that are rated “BBB” or higher and diversifying our investment portfolio to avoid concentrations in any single issuer or business sector. Pursuant to our investment policy, only $1.0 million may be invested in below investment grade bonds. For more information regarding the composition of our fixed-maturity securities portfolio, see “ —Financial Condition—Investment Portfolio” above. Foreign Currency Exchange Risk At March 31, 2025, we did not have any material exposure to foreign currency related risk. Critical Accounting Policies and Estimates Preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenues and expenses. We believe that the accounting estimates discussed below represent the accounting estimates requiring the exercise of judgment where a different set of judgments could result in the greatest changes to reported results. Our current critical accounting policies and estimates are as follows: Premiums. We record direct and assumed written premiums as revenue, net of ceded amounts, on a daily pro rata basis over the contract period of the related policies that are in force. For any portion of premiums not earned at the end of the reporting period, we record an unearned premium liability. Premiums receivable represents amounts due from our policyholders for billed premiums and related policy fees. We perform a policy level evaluation to determine the extent to