Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 284

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 284
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 and include the accounts of the Company and its subsidiaries. The unaudited condensed consolidated financial statements are presented in U.S. dollars, the main operating currency of the Company. The unaudited condensed consolidated financial statements presented herein should be read in conjunction with Fortegra’s audited consolidated financial statements and notes thereto as of and for the year ended December 31, 2024. In the opinion of management, the accompanying unaudited interim financial information reflects all adjustments, including normal recurring adjustments necessary to present fairly the Company’s financial position, results of operations, comprehensive income and cash flows for each of the interim periods presented. The results of operations for the nine months ended September 30, 2025 are not necessarily indicative of the results that may be expected for the full year ending on December 31, 2025.

Non-controlling interests on the condensed consolidated balance sheets represent the ownership interests in certain consolidated subsidiaries held by entities or persons other than Fortegra. Accounts and transactions between consolidated entities have been eliminated.

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TABLE OF CONTENTS

THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) September 30, 2025 (in thousands, unless otherwise noted) Reclassifications As a result of changes in presentation, certain prior period amounts have been reclassified to conform to the current presentation. These reclassifications had no effect on the reported results of operations. Recent Accounting Standards Recently Adopted Accounting Pronouncements During the nine months ended September 30, 2025 and 2024, there were no accounting pronouncements adopted. Recently Issued Accounting Pronouncements, Not Yet Adopted

| Standard                                                                                                                                                   |     | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |     | Adoption Date                                                                                               |     | Impact on Financial                                                                                                                                                                          
 Statements                                                                                                                                                                                   |
| No. 2023-09 Income Taxes (Topic 740) Improvements to Income Tax Disclosures                                                                                |     | The amendments in this Accounting Standards Update enhance the transparency and decision usefulness of income tax disclosures. Investors, lenders, creditors, and other allocators of capital (collectively, “investors”) indicated that the existing income tax disclosures should be enhanced to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. Investors currently rely on the rate reconciliation table and other disclosures, including total income taxes paid,