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AIG · FIRE, MARINE & CASUALTY INSURANCE · 8-K · Item 2.02 · Aug 6, 2026

Underlying earnings beat modestly as underwriting growth offset weaker investment income

AMERICAN INTERNATIONAL GROUP, INC. (AIG) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter was a modest underlying earnings beat. Adjusted after-tax income per diluted share rose to $2.00 from $1.81, versus published estimates around $1.92–$1.96, putting the result modestly ahead of expectations.

MetricQ2 2025Q2 2026Change / expectation
Adjusted after-tax income per diluted share$1.81$2.00+10.5%; above ~$1.92–$1.96 consensus
General Insurance net premiums written$6.88B$7.52B+9% reported and constant currency
General Insurance underwriting income$626M$686M+10%
General Insurance combined ratio89.3%89.0%Improved 0.3 pts
General Insurance accident-year combined ratio, adjusted88.4%88.1%Improved 0.3 pts
Core operating ROE11.7%11.1%Down 0.6 pts
Share repurchases and dividends$904M$641M buybacks; $263M dividends

Insurance operations delivered the part of the beat that matters most. Premiums grew 9% across General Insurance, while underwriting income rose 10% and the overall combined ratio improved to 89.0% (Financial Highlights; General Insurance results). The improvement was not purely organic quality, though: favorable prior-year reserve development increased to $145 million from $112 million, while catastrophe losses rose to $210 million, including $75 million tied to the Middle East conflict (General Insurance results).

The portfolio was uneven beneath the headline. North America Commercial improved its current accident-year ratio only slightly to 86.7% from 86.2%, and International Commercial deteriorated materially, with its combined ratio rising to 91.3% from 85.9% and adjusted accident-year combined ratio worsening to 87.3% from 85.0% (Segment results — North America Commercial; Segment results — International Commercial). Global Personal was the clear operational bright spot, with its combined ratio improving to 92.9% from 98.5% (Segment results — Global Personal).

GAAP earnings looked weaker, but the decline was largely non-operating. Net income fell to $948 million, or $1.78 per diluted share, from $1.14 billion, or $1.98, mainly because fair-value changes in Corebridge and equity securities were less favorable (Income Statement; Reconciliation of Adjusted Pre-tax and After-tax Income). The more relevant adjusted measure increased because operating underwriting gains outweighed lower investment income.

Capital returns and book value were supportive, but profitability efficiency softened. AIG repurchased approximately 8 million shares for $641 million and paid $263 million in dividends, while adjusted tangible book value per share increased to $72.18 from $69.81 (Capital returns; Reconciliation of Book Value per Share). However, core operating ROE declined to 11.1% from 11.7%, and Other Operations’ adjusted pre-tax loss widened to $142 million from $101 million (Reconciliation of Return on Equity; Other Operations results). Overall, the filing lands as a narrow positive: a small EPS beat with solid premium growth and underwriting execution, tempered by weaker investment income, higher catastrophe exposure, and deterioration in International Commercial.

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