Quarterly report pursuant to Section 13 or 15(d)

INSURANCE CONTRACTS ASSETS AND LIABILITIES FROM INSURANCE ACTIVITIES (Tables)

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INSURANCE CONTRACTS ASSETS AND LIABILITIES FROM INSURANCE ACTIVITIES (Tables)
9 Months Ended
Dec. 31, 2023
Insurance [Abstract]  
Insurance and reinsurance receivables
As of December 31, 2023, and March 31, 2023, insurance and reinsurance receivables of the Group was comprised of the following:
December 31, 2023
March 31, 2023
Assets:
Amounts due from policyholders $ 7,301  $ 9,699 
Claims receivable from reinsurance 1,316  1,087 
Amounts due from reinsured 478  555 
Advances received from agent 121  — 
Allowance for estimated uncollectible reinsurance (778) (1,325)
Insurance and reinsurance receivables: 8,438  10,016 
Unearned premium reserve, reinsurers’ share 2,282  2,379 
Reserves for claims and claims’ adjustment expenses, reinsurers’ share 2,008  1,390 
Total $ 12,728  $ 13,785 
Insurance and reinsurance payables
As of December 31, 2023, and March 31, 2023, insurance and reinsurance payable of the Group was comprised of the following:
December 31, 2023
March 31, 2023
Liabilities:
Amounts payable to agents and brokers 3,599  $ 2,466 
Amounts payable to reinsurers 2,410  2,002 
Amounts payable to insured 2,114  1,807 
Insurance and reinsurance payables: 8,123  6,275 
Unearned premium reserve 46,000  43,082 
Reserves for claims and claims’ adjustment expenses 188,056  133,145 
Total $ 242,179  $ 182,502