Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 257

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 257
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 net unrealized gains (losses), with no impact to net income or total revenues. |

(5) Notes Receivable, net The following table presents information on the Company’s notes receivable, net:

|                                                 |     | As of December 31, |     |          |
|                                                 |     |               2024 |     |     2023 |
| Notes receivable, net(1)                        |     |           $138,162 |     | $134,131 |
| Allowance for uncollectible notes receivable(2) |     |                $26 |     |      $46 |

| (1) | The notes receivable, net balances as of December 31, 2024 and 2023 entirely relate to the Company’s premium finance and warranty service contract finance business. |

| (2) | As of December 31, 2024 and 2023, there were $37 and $219 in balances classified as 90 days plus past due, respectively. |

|                  |     | For the Year Ended 
       December 31, 
               2024 |     | 2023 |
|:-----------------|:----|-------------------:|:----|-----:|
| Bad debt expense |     |               $121 |     | $119 |

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THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2024 & 2023 (in thousands, unless otherwise noted) (6) Accounts, Premiums and Other Receivables, net The following table presents the total accounts, premiums and other receivables, net:

|                                                                  |     | As of December 31, |     |          |
|                                                                  |     |               2024 |     |     2023 |
| Accounts and premiums receivable, net                            |     |           $336,081 |     | $253,733 |
| Retrospective commissions receivable                             |     |            286,314 |     |  265,918 |
| Other receivables                                                |     |             31,500 |     |   22,053 |
| Total accounts, premiums and other receivables, net              |     |           $653,895 |     | $541,704 |
| Allowance for losses on accounts, premiums and other receivables |     |               $294 |     |      $66 |

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