Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 303

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 303
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 pattern of the underlying policies, debt cancellation contracts and motor club memberships being administered, using pro rata, Rule of 78’s, modified Rule of 78’s, or other methods as appropriate for the contract. Management selects the appropriate method based on available information, and periodically reviews the selections as additional information becomes available.

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THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) September 30, 2025 (in thousands, unless otherwise noted) Management reviews the financial results under each significant contract on a monthly basis. Any losses that may occur due to a specific contract would be recognized in the period in which the loss is determined probable. We do not disclose information about remaining performance obligations pertaining to contracts that have an original expected duration of one year or less. The transaction price allocated to remaining unsatisfied or partially unsatisfied performance obligations with an original expected duration exceeding one year was not material at September 30, 2025. The timing of our revenue recognition may differ from the timing of payment by our customers. We record a receivable when revenue is recognized prior to payment and we have an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, we record deferred revenue until the performance obligations are satisfied. The following table presents the activity in the significant deferred assets and liabilities related to revenue from contracts with customers for the following period:

|                                  |     |   January 1, 2025 |     |           |     |              |     | September 30, 2025 |
|:---------------------------------|:----|------------------:|:----|----------:|:----|-------------:|:----|-------------------:|
|                                  |     | Beginning balance |     | Additions |     | Amortization |     |     Ending balance |
| Deferred acquisition costs       |     |                   |     |           |     |              |     |                    |
| Service and Administrative Fees: |     |                   |     |           |     |              |     |                    |
| Service contract revenue         |     |          $211,406 |     |   $65,276 |     |      $69,330 |     |           $207,352 |
| Motor club revenue               |     |            12,904 |     |    21,199 |     |       21,998 |     |             12,105 |
| Total                            |     |