Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 234

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 234
---
7,225 |     | $(5,268) |
| Supplemental Schedule of Non-Cash Investing and Financing Activities: |     |                                 |     |          |
| Right of use asset obtained in exchange for lease liability           |     |                            $139 |     |   $2,627 |

|                                                                                        |     | As of December 31, |     |          |
| Reconciliation of cash, cash equivalents and restricted cash                           |     |               2024 |     |     2023 |
| Cash and cash equivalents                                                              |     |           $285,786 |     | $409,822 |
| Restricted cash                                                                        |     |             95,126 |     |   23,025 |
| Total cash, cash equivalents and restricted cash shown in the statements of cash flows |     |           $380,912 |     | $432,847 |

See accompanying notes to consolidated financial statements. 132

#### TABLE OF CONTENTS

#### THE FORTEGRA GROUP, INC. AND SUBSIDIARIES

### Notes to Consolidated Financial Statements

#### December 31, 2024 & 2023
<div align='center'>(in thousands, unless otherwise noted)</div>

**(1) Organization**

The Fortegra Group, Inc. (“Fortegra”) is an insurance services company organized in Delaware, headquartered in Jacksonville, Florida. Fortegra is a subsidiary of Tiptree Inc. (“Tiptree”), a public company traded on the NASDAQ Stock Market under the symbol: TIPT. Founded in 1981, Fortegra is a specialty insurance underwriter and service provider, focused on niche programs and fee-oriented services. The combination of specialty insurance underwriting, service contract products, and related service solutions delivered through a vertically integrated business model creates a blend of traditional underwriting revenues, investment income and unregulated fee revenues. The Company distributes its products through networks of banks, loan companies, automobile dealerships, third party administrators (“TPAs”) and managing general agencies (“MGAs”).

**(2) Summary of Significant Accounting Policies

Definitions and abbreviations

“AFS Securities” means Available for Sale Securities, at fair value.

“A.M. Best” means A.M. Best Company, Inc.

“ETFs” means exchange traded funds.

“GAAP” means U.S. generally accepted accounting principles.

“NAIC” means the National Association of Insurance Commissioners.

“PORCs” means producer owned reinsurance companies.

“Preferred Trust Securities” means our preferred trust securities due June