10-QPeriod: Q1 FY2018

CINCINNATI FINANCIAL CORP Quarterly Report for Q1 Ended Mar 31, 2018

Filed April 25, 2018For Securities:CINF

Summary

Cincinnati Financial Corporation (CINF) reported a net loss of $31 million, or $(0.19) per diluted share, for the first quarter of 2018, a significant decrease from the $201 million net income, or $1.21 per diluted share, in the same period of 2017. This decline was primarily driven by a substantial decrease in net investment gains and a new accounting standard (ASU 2016-01) that requires changes in the fair value of equity securities to be recognized in net income rather than other comprehensive income. Despite the net loss, earned premiums increased by 4% to $1.26 billion, indicating underlying growth in the insurance operations. The company's property casualty segment demonstrated resilience with an underwriting profit of $29 million, up from $6 million in the prior year's quarter, benefiting from lower catastrophe losses and favorable prior accident year reserve development. However, the investment segment experienced a significant loss of $191 million, largely due to the aforementioned accounting change impacting equity securities and market downturns. The company continues to focus on its long-term strategy of managing insurance profitability and driving premium growth, while also rewarding shareholders through consistent dividend payments.

Financial Statements
Beta
Revenue$1.22B
Interest Expense$13.00M
Net Income-$31.00M
EPS (Basic)$-0.19
EPS (Diluted)$-0.19
Shares Outstanding (Basic)164.00M
Shares Outstanding (Diluted)164.00M

Key Highlights

  • 1Reported a net loss of $31 million ($0.19 per diluted share) for Q1 2018, compared to a net income of $201 million ($1.21 per diluted share) in Q1 2017.
  • 2Earned premiums increased by 4% to $1.26 billion, driven by growth across property casualty and life insurance segments.
  • 3Property casualty segment delivered an underwriting profit of $29 million, a significant improvement from $6 million in the prior year, aided by lower catastrophe losses and favorable prior year reserve development.
  • 4Net investment gains and losses were $(191) million, a substantial decrease from $160 million in Q1 2017, largely due to the impact of a new accounting standard for equity securities and market volatility.
  • 5Shareholders' equity decreased by 4% to $7.95 billion, and book value per share declined by 4% to $48.42.
  • 6The company maintained its commitment to shareholders with a 6% increase in cash dividends declared per share to $0.53.
  • 7Adopted ASU 2016-01, resulting in changes in fair value of equity securities now being reported in net income, impacting comparability with prior periods.

Frequently Asked Questions

The primary drivers for the decrease were a substantial decline in net investment gains and the adoption of ASU 2016-01, which requires changes in the fair value of equity securities to be recognized in net income rather than other comprehensive income. This change, combined with market volatility, resulted in a reported net investment loss for the quarter.

The property casualty segment performed well, showing an underwriting profit of $29 million, a significant increase from $6 million in the prior year. This improvement was driven by lower catastrophe losses and favorable development on prior accident year reserves, indicating strong operational performance in this core business.

The adoption of ASU 2016-01 on January 1, 2018, shifted the recognition of changes in the fair value of equity securities from 'Other Comprehensive Income' to 'Net Income'. This means that market fluctuations in equity investments now directly impact the reported net income, making year-over-year comparisons more complex and contributing to the significant reported net investment loss in Q1 2018.

Cincinnati Financial Corporation continues its long history of rewarding shareholders. The company increased its regular quarterly dividend by 6% to $0.53 per share in January 2018, marking the potential for its 58th consecutive year of dividend increases. This reflects confidence in the company's financial strength and outlook.