Accumulated Other Comprehensive Income (Loss) (AOCI) (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of accumulated other comprehensive income (loss)

The following table presents the activity of AFS securities in AOCI, net of tax, for the following periods:


	Unrealized gains (losses) on available for sale securities		Foreign currency translation adjustment		Total AOCI		Amount attributable to non-controlling interests		Total AOCI to Tiptree Inc.













Balance at December 31, 2023	$	(32,145)	$	(98)	$	(32,243)	$	6,170	$	(26,073)
Other comprehensive income (losses) before reclassifications	(3,336)		(1,091)		(4,427)		1,215		(3,212)
Amounts reclassified from AOCI	69		—		69		—		69

OCI	(3,267)		(1,091)		(4,358)		1,215		(3,143)

Balance at June 30, 2024	$	(35,412)	$	(1,189)	$	(36,601)	$	7,385	$	(29,216)

Balance at December 31, 2024	$	(32,266)	$	(2,529)	$	(34,795)	$	7,045	$	(27,750)
Other comprehensive income (losses) before reclassifications	6,530		15,073		21,603		(5,930)		15,673
Amounts reclassified from AOCI	454		—		454		—		454
OCI	6,984		15,073		22,057		(5,930)		16,127

Balance at June 30, 2025	$	(25,282)	$	12,544	$	(12,738)	$	1,115	$	(11,623)

Schedule of Reclassification out of accumulated other comprehensive income

The following table presents the reclassification adjustments out of AOCI included in net income and the impacted line items on the condensed consolidated statement of operations for the following periods:


	Three Months Ended June 30,				Six Months Ended June 30,				Affected line item in consolidated statements of operations

Components of AOCI	2025		2024		2025		2024
Unrealized gains (losses) on available for sale securities	$	33	$	23	$	(588)	$	(93)		Net realized and unrealized gains (losses)
Related tax (expense) benefit	(9)		(6)		134		24			Provision for income tax
Net of tax	$	24	$	17	$	(454)	$	(69)

TIPTREE INC. 10-Q