Form 8-K

8-K — SiriusPoint Ltd

Accession: 0001576018-26-000084

Filed: 2026-07-29

Period: 2026-07-29

CIK: 0001576018

SIC: 6331 (FIRE, MARINE & CASUALTY INSURANCE)

Item: Results of Operations and Financial Condition

Item: Regulation FD Disclosure

Item: Financial Statements and Exhibits

Documents

8-K — tpre-20260729.htm (Primary)

EX-99.1 — EX-99.1 EARNINGS PRESS RELEASE (exhibit991-earningspressre.htm)

EX-99.2 — EX-99.2 FINANCIAL SUPPLEMENT (exhibit992-financialsupple.htm)

EX-99.3 — EX-99.3 INVESTOR PRESENTATION (q22026spntinvestorpresen.htm)

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8-K

8-K (Primary)

Filename: tpre-20260729.htm · Sequence: 1

tpre-20260729

0001576018false00015760182026-07-292026-07-290001576018us-gaap:CommonStockMember2026-07-292026-07-29

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): July 29, 2026 (July 29, 2026)

SIRIUSPOINT LTD.

(Exact name of registrant as specified in its charter)

Bermuda 001-36052 98-1599372

(State or other jurisdiction

of incorporation) (Commission

File Number) (I.R.S. Employer

Identification No.)

Point Building

3 Waterloo Lane

Pembroke HM 08 Bermuda

(Address of principal executive offices and Zip Code)

Registrant’s telephone number, including area code: +1 441 542-3300

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading symbol(s) Name of each exchange on which registered

Common Shares, $0.10 par value SPNT New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR 230.405) or Rule 12b-2 of the Exchange Act of 1934 (17 CFR 240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

☐

Item 2.02 Results of Operations and Financial Condition.

On July 29, 2026, SiriusPoint Ltd. issued a press release reporting its financial results for the second quarter ended June 30, 2026 attached hereto as Exhibit 99.1.

The information contained in this Item 2.02 of this Current Report on Form 8-K, including Exhibit 99.1 attached hereto, is being furnished pursuant to this Item 2.02. This information shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that Section, or incorporated by reference into any filing under the Securities Act of 1933, as amended (the “Securities Act”), or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 7.01 Regulation FD Disclosure.

On July 29, 2026, SiriusPoint Ltd. made available to investors its second quarter financial supplement attached hereto as Exhibit 99.2 and slide presentation attached hereto as Exhibit 99.3.

The information contained in this Item 7.01 of this Current Report on Form 8-K, including Exhibit 99.2 and Exhibit 99.3 attached hereto, are being furnished pursuant to this Item 7.01. This information shall not be deemed to be “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liabilities of that Section, or incorporated by reference into any filing under the Securities Act or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit

No. Description

99.1

Press Release dated July 29, 2026, announcing the earnings of SiriusPoint Ltd. for the Second Quarter Ended June 30, 2026.

99.2

Second Quarter Ended June 30, 2026 Financial Supplement

99.3

SiriusPoint Ltd. Presentation to Investors, dated July 29, 2026

104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: July 29, 2026

/s/ Scott Egan

Name:

Scott Egan

Title:

Chief Executive Officer

EX-99.1 — EX-99.1 EARNINGS PRESS RELEASE

EX-99.1

Filename: exhibit991-earningspressre.htm · Sequence: 2

Document

SiriusPoint Reports Second Quarter 2026 Net Income of $69m, Return on Equity of 12.0% and Operating Return on Equity of 13.8%

HAMILTON, Bermuda, July 29, 2026 - SiriusPoint Ltd. (“SiriusPoint” or the “Company”) (NYSE:SPNT), a specialty underwriter, today announced results for its second quarter ended June 30, 2026.

Second Quarter 2026 Highlights

•Net income available to SiriusPoint common shareholders of $69 million, or $0.58 per diluted common share with operating earnings per share of $0.67

•Return on equity of 12.0%, with operating return on equity of 13.8%

•Core gross written premium increased 6%: Insurance & Services grew 15%, Reinsurance declined 9%

•Core combined ratio of 91.4%

•Book value per diluted common share (ex. AOCI) increased 3% from March 31, 2026 to $19.48

•Balance sheet remains strong with BSCR estimate of 239%

Half Year 2026 Highlights

•Net income available to SiriusPoint common shareholders of $168 million, up 44% versus prior year

•Diluted earnings per common share of $1.40, with operating earnings per share up 17% to $1.37

•Return on equity of 14.8%, with operating return on equity of 14.7%

•Insurance & Services gross written premium growth of 11%; continued discipline in Reinsurance with premiums decreasing 9%

•Core combined ratio of 90.1% improved 2.3 points versus prior year

•Book value per diluted common share (ex. AOCI) increased 8%, from December 31, 2025 to $19.48

•$95 million common shares repurchased year to date(1), marking $295 million of total capital returned in 2026

(1) As at July 28, 2026.

Scott Egan, Chief Executive Officer, said: “Our second quarter and half year results are strong and reflect our continuing progress, the strength of our diverse and low-volatility portfolio, and our approach to capital management.

“The second quarter Core combined ratio of 91.4% contributes to a half year result of 90.1%, a 2.3 point improvement on prior year. Our half year operating return on equity of 14.7% is at the upper end of our 12-15% across the cycle target range.

“Premiums in our Insurance & Services business grew 15% in the second quarter. We have both the capability and agility to target and grow in attractive areas while pulling back where we don’t see adequate returns for the risk we take, as evidenced by our reduction in Reinsurance premiums of 9%.

“As a result of underwriting performance and active capital management, book value per share (ex. AOCI) grew by 3% in the quarter and 8% for the half year. While market conditions are becoming more challenging, we are well positioned to maintain our momentum and deliver consistent and sustainable earnings.”

Key Financial Metrics

The following table shows certain key financial metrics for the three and six months ended June 30, 2026 and 2025 and as of June 30, 2026 and December 31, 2025:

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

($ in millions, except for ratios)

Combined ratio 88.5 % 86.1 % 88.2 % 88.8 %

Core combined ratio ⁽¹⁾

91.4 % 89.5 % 90.1 % 92.4 %

Core underwriting income ⁽¹⁾ $ 55.0 $ 67.6 $ 125.9 $ 96.1

Core net services income ⁽¹⁾ $ 9.9 $ 8.7 $ 18.3 $ 27.6

Operating net income ⁽¹⁾ $ 79.4 $ 78.1 $ 165.1 $ 139.1

Operating earnings per share ⁽¹⁾

$ 0.67 $ 0.66 $ 1.37 $ 1.17

Annualized ROE 12.0 % 12.7 % 14.8 % 12.8 %

Annualized Operating ROE ⁽¹⁾ 13.8 % 17.0 % 14.7 % 15.4 %

June 30,

2026 December 31,

2025

Book value per common share $ 19.61 $ 19.40

Book value per diluted common share $ 19.30 $ 18.61

Book value per diluted common share ex. AOCI ⁽¹⁾ $ 19.48 $ 18.10

Tangible book value per diluted common share ⁽¹⁾ $ 17.98 $ 17.62

(1)Core combined ratio, Core underwriting income, and Core net services income are non-GAAP financial measures. See definitions in “Non-GAAP Financial Measures” and reconciliations in “Segment Reporting.” Operating net income, Operating earnings per share, Annualized Operating ROE, book value per diluted common share ex. AOCI and tangible book value per diluted common share are non-GAAP financial measures. See definitions and reconciliations in “Non-GAAP Financial Measures.”

Second Quarter and Half Year 2026 Summary

Consolidated underwriting income for the three months ended June 30, 2026 was $73.5 million compared to $90.2 million for the three months ended June 30, 2025. The decrease was primarily a result of earned premium growing at a slower pace than written due to a shift in our business mix, and higher acquisition costs, partially offset by a lower attritional loss ratio and increased favorable prior year loss reserve development.

Consolidated underwriting income for the six months ended June 30, 2026 was $151.2 million compared to $144.3 million for the six months ended June 30, 2025. The improvement was primarily driven by a decrease in catastrophe losses as the prior period included losses from the California wildfires, partially offset by higher expenses. Increased acquisition costs primarily resulted from profit commission accruals related to favorable loss experience and increased other underwriting expense is largely driven by expenses related to incentive compensation award outperformance.

Reportable Segments

The determination of our reportable segments is based on the manner in which management monitors the performance of our operations, which consist of two reportable segments - Insurance & Services and Reinsurance. Collectively, the sum of our two segments, Insurance & Services and Reinsurance, constitute our “Core” results. Core underwriting income, Core net services income, Core income and Core combined ratio are non-GAAP financial measures. See reconciliations in “Segment Reporting.” We believe it is useful to review Core results as it better reflects how management views the business and reflects our decision to exit the run off business. The sum of Core results and Corporate results are equal to the consolidated results of operations.

Three months ended June 30, 2026 and 2025

Core Premium Volume

Gross written premium increased by $51.4 million, or 5.5%, to $981.5 million for the three months ended June 30, 2026 compared to $930.1 million for the three months ended June 30, 2025. Net written premium increased by $9.7 million, or 1.4%, to $709.5 million for the three months ended June 30, 2026 compared to $699.8 million for the three months ended June 30, 2025. Net earned premium decreased by $6.8 million, or 1.1%, to $638.8 million for the three months ended June 30, 2026 compared to $645.6 million for the three months ended June 30, 2025. The increases in written premium were driven by our Insurance & Services segment, including new program growth, mainly in General Liability, as well as continued growth in London MGAs, partially offset by decreases in our Reinsurance segment, primarily in Casualty and Property Catastrophe. The decrease in net earned premium was primarily a result of earned premium growing at a slower

pace than written due to a shift in our business mix, as well as a reduction in net earned premium related to the inception of an aggregate reinsurance program in 2026.

Core Underwriting Results

Core results for the three months ended June 30, 2026 included income of $64.9 million compared to $76.3 million for the three months ended June 30, 2025. Income for the three months ended June 30, 2026 consists of underwriting income of $55.0 million (91.4% combined ratio) and net services income of $9.9 million, compared to underwriting income of $67.6 million (89.5% combined ratio) and net services income of $8.7 million for the three months ended June 30, 2025. The decrease in underwriting income was primarily driven by decreased earned premiums and higher acquisition costs, partially offset by increased favorable prior year loss reserve development. For the three months ended June 30, 2026, favorable prior year loss reserve development was $16.7 million compared to $13.8 million for the three months ended June 30, 2025, primarily driven by favorable development in A&H and Property.

The increase in net services income was due to growth in the IMG travel business and the acquisition of Assist America, partially offset by the deconsolidation of Armada. Service margin, which is calculated as Net service fee income as a percentage of services revenues, increased to 16.5% for the three months ended June 30, 2026 from 13.5% for the three months ended June 30, 2025, when adjusted to exclude Armada, driven by the acquisition of Assist America.

Six months ended June 30, 2026 and 2025

Core Premium Volume

Gross written premium increased by $65.3 million, or 3.4%, to $1,985.3 million for the six months ended June 30, 2026 compared to $1,920.0 million for the six months ended June 30, 2025. Net written premium decreased by $45.5 million, or 3.1%, to $1,406.3 million for the six months ended June 30, 2026 compared to $1,451.8 million for the six months ended June 30, 2025. Net earned premium increased by $5.7 million, or 0.4%, to $1,277.1 million for the six months ended June 30, 2026 compared to $1,271.4 million for the six months ended June 30, 2025. The increases in gross written premium and net earned premium were driven by our Insurance & Services segment, primarily driven by new program growth, mainly in General Liability, as well as continued organic growth in existing programs and growth in A&H, partially offset by decreases in our Reinsurance segment, mainly in Casualty, Property Catastrophe, and Other Specialties. The decrease in net written premium was primarily driven by the decreases in our Reinsurance segment and the ceded premium related to the inception of an aggregate reinsurance program in 2026.

Core Underwriting Results

Core results for the six months ended June 30, 2026 included income of $144.2 million compared to $123.7 million for the six months ended June 30, 2025. Income for the six months ended June 30, 2026 consists of underwriting income of $125.9 million (90.1% combined ratio) and net services income of $18.3 million, compared to underwriting income of $96.1 million (92.4% combined ratio) and net services income of $27.6 million for the six months ended June 30, 2025. The improvement in net underwriting results was primarily driven by decreased catastrophe losses, partially offset by higher acquisition costs and other underwriting expense. Catastrophe losses were $6.7 million, or 0.5 percentage points on the combined ratio, for the six months ended June 30, 2026, compared to $67.4 million, or 5.3 percentage points on the combined ratio, for the six months ended June 30, 2025, primarily driven by the California wildfires in the prior period. Increased acquisition costs primarily resulted from profit commission accruals related to favorable loss experience and increased other underwriting expense is largely driven by expenses related to incentive compensation award outperformance.

Insurance & Services Segment

Three months ended June 30, 2026 and 2025

Insurance & Services gross written premium were $644.6 million for the three months ended June 30, 2026, an increase of $84.2 million, or 15.0%, compared to the three months ended June 30, 2025, primarily driven by new program growth, mainly in General Liability, as well as continued growth in London MGAs.

Insurance & Services generated income of $45.3 million for the three months ended June 30, 2026, compared to $48.2 million for the three months ended June 30, 2025. Income for the three months ended June 30, 2026 consists of underwriting income of $35.4 million (90.7% combined ratio) and net services income of $9.9 million, compared to underwriting income of $39.5 million (89.3% combined ratio) and net services income of $8.7 million for the three months ended June 30, 2025. The decrease in underwriting income was primarily a result of earned premium growing at a slower pace than written due to a shift in our business mix, as well as expenses related to incentive compensation award outperformance.

Six months ended June 30, 2026 and 2025

Insurance & Services gross written premium were $1,329.2 million for the six months ended June 30, 2026, an increase of $133.7 million, or 11.2%, for the year ended June 30, 2026 compared to the year ended June 30, 2025, primarily driven by new program growth, mainly in General Liability, as well as continued organic growth in existing programs and growth in North America A&H.

Insurance & Services generated income of $83.8 million for the six months ended June 30, 2026, compared to $87.2 million for the six months ended June 30, 2025. Income for the six months ended June 30, 2026 consists of underwriting income of $65.5 million (91.4% combined ratio) and net services income of $18.3 million, compared to underwriting income of $59.6 million (91.6% combined ratio) and net services income of $27.6 million for the six months ended June 30, 2025. The improvement in underwriting income was primarily driven by increased favorable prior year loss reserve development, partially offset by increased expenses. For the six months ended June 30, 2026, favorable prior year loss reserve development was $31.2 million compared to $12.2 million for the six months ended June 30, 2025, primarily driven by favorable development in A&H. Increased acquisition costs primarily resulted from profit commission accruals related to favorable loss experience and increased other underwriting expense is largely driven by expenses related to incentive compensation award outperformance.

Reinsurance Segment

Three months ended June 30, 2026 and 2025

Reinsurance gross written premium were $336.9 million for the three months ended June 30, 2026, a decrease of $32.8 million, or 8.9%, compared to the three months ended June 30, 2025, primarily driven by deliberate reductions in Casualty and rate and exposure reductions in Property Catastrophe.

Reinsurance generated underwriting income of $19.6 million (92.3% combined ratio) for the three months ended June 30, 2026, compared to $28.1 million (89.8% combined ratio) for the three months ended June 30, 2025. The decrease in underwriting income for the three months ended June 30, 2026 compared to the three months ended June 30, 2025 was primarily driven by decreased net earned premiums in Casualty and Property Catastrophe and higher acquisition costs in Property and Other Specialties, partially offset by a lower attritional loss ratio.

Six months ended June 30, 2026 and 2025

Reinsurance gross written premium were $656.1 million for the six months ended June 30, 2026, a decrease of $68.4 million, or 9.4%, compared to the six months ended June 30, 2025, primarily driven by deliberate reductions in Casualty, rate and exposure reductions in Property Catastrophe, and reductions in Other Specialties.

Reinsurance generated underwriting income of $60.4 million (88.3% combined ratio) for the six months ended June 30, 2026, compared to $36.5 million (93.5% combined ratio) for the six months ended June 30, 2025. The increase in underwriting income was primarily driven by decreased catastrophe losses, as the six months ended June 30, 2025 included losses of $62.6 million, or 11.1 percentage points on the combined ratio, primarily from the California wildfires. This was partially offset by lower favorable prior year loss reserve development of $17.7 million for the six months ended June 30, 2026, compared to $35.9 million for the six months ended June 30, 2025, mainly from reserve releases in Property relating to prior year’s catastrophe events.

Investments

Three months ended June 30, 2026 and 2025

Net investment income decreased to $65.5 million for the three months ended June 30, 2026 compared to $68.2 million for the three months ended June 30, 2025 driven by sales of investments in the TPOC Portfolio as compared to the prior period, combined with higher expenses related to incentive compensation award outperformance. Net investment gains (losses) increased to $7.9 million for the three months ended June 30, 2026 compared to $0.7 million for the three months ended June 30, 2025 primarily due to gains from fair value changes in the Company's investments managed by related parties, which are included in Other long-term investments.

Six months ended June 30, 2026 and 2025

Net investment income decreased to $131.9 million for the six months ended June 30, 2026 compared to $139.4 million for the six months ended June 30, 2025 driven by sales of investments in the TPOC Portfolio as compared to the prior period, combined with higher expenses related to incentive compensation award outperformance. Net investment gains (losses) increased to $19.3 million for the six months ended June 30, 2026 compared to $0.4 million for the six months ended June 30, 2025 primarily due to gains from fair value changes in the Company's investments managed by related parties, as well as gains on private equity funds, both of which are included in Other long-term investments.

Webcast Details

The Company will hold a webcast to discuss its second quarter 2026 results at 10:30 a.m. Eastern Time on July 30, 2026. The webcast of the conference call will be available over the Internet from the Company’s website at www.siriuspt.com under the “Investor Relations” section. Participants should follow the instructions provided on the website to download and install any necessary audio applications. The conference call will be available by dialing 1-877-451-6152 (domestic) or 1-201-389-0879 (international). Participants should ask for the SiriusPoint Ltd. second quarter 2026 earnings call.

The online replay will be available on the Company's website immediately following the call at www.siriuspt.com under the “Investor Relations” section.

Safe Harbor Statement Regarding Forward-Looking Statements

This press release includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are subject to known and unknown risks and uncertainties, many of which may be beyond the Company’s control. The Company cautions you that the forward-looking information presented in this press release is not a guarantee of future events, and that actual events may differ materially from those made in or suggested by the forward-looking information contained in this press release. In addition, forward-looking statements generally can be identified by the use of forward-looking terminology such as “believes,” “intends,” “seeks,” “anticipates,” “aims,” “plans,” “targets,” “estimates,” “expects,” “assumes,” “continues,” “guidance,” “should,” “could,” “will,” “may” and the negative of these or similar terms and phrases. These risks and uncertainties include, but are not limited to, the "Risk Factors" described in the Company's most recent Annual Report on Form 10-K and other subsequent periodic reports filed with the Securities and Exchange Commission.

All forward-looking statements speak only as of the date made and the Company undertakes no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by applicable law.

Non-GAAP Financial Measures and Other Financial Metrics

About the Company

SiriusPoint is a global underwriter of insurance and reinsurance providing solutions to clients and brokers around the world. Bermuda-headquartered with offices in New York, London, Stockholm and other locations, we are listed on the New York

Stock Exchange (SPNT). We have licenses to write Property & Casualty and Accident & Health insurance and reinsurance globally. Our offering and distribution capabilities are strengthened by a portfolio of strategic partnerships with Managing General Agents and Program Administrators. With approximately $3.0 billion total capital, SiriusPoint’s operating companies have a financial strength rating of A from AM Best, S&P and Fitch, and A3 from Moody’s. For more information, please visit www.siriuspt.com.

Contacts

Investor Relations

Liam Blackledge - Investor Relations and Strategy Manager

Liam.Blackledge@siriuspt.com

+ 44 203 772 3082

Media

Natalie King - Global Head of Marketing and External Communications

Natalie.King@siriuspt.com

+ 44 770 728 8817

SIRIUSPOINT LTD.

CONSOLIDATED BALANCE SHEETS (UNAUDITED)

As of June 30, 2026 and December 31, 2025

(expressed in millions of U.S. dollars, except per share and share amounts)

June 30,

2026 December 31,

2025

Assets

Debt securities, available for sale, at fair value, net of allowance for credit losses of $0.0 (2025 - $0.0) (cost - $5,180.5; 2025 - $5,118.3)

$ 5,156.9 $ 5,168.6

Debt securities, trading, at fair value (cost - $88.6; 2025 - $114.6)

64.8 90.3

Short-term investments, at fair value (cost -$7.2; 2025 - $28.4)

7.5 28.3

Other long-term investments, at fair value (cost - $399.3; 2025 - $421.9) (includes related party investments at fair value of $224.5 (2025 - $216.1))

285.8 315.1

Total investments 5,515.0 5,602.3

Cash and cash equivalents 614.8 731.2

Restricted cash and cash equivalents 131.1 171.2

Due from brokers 32.6 7.5

Interest and dividends receivable 44.2 47.1

Insurance and reinsurance balances receivable, net

2,606.7 2,260.3

Deferred acquisition costs, net 408.7 384.1

Unearned premiums ceded 630.7 487.4

Loss and loss adjustment expenses recoverable, net 1,991.4 2,102.3

Deferred tax asset 267.4 267.7

Goodwill 18.6 —

Intangible assets 137.4 121.2

Other assets 253.1 272.1

Assets held for sale — 115.2

Total assets $ 12,651.7 $ 12,569.6

Liabilities

Loss and loss adjustment expense reserves $ 5,750.3 $ 5,782.5

Unearned premium reserves 2,119.7 1,855.4

Reinsurance balances payable 1,461.3 1,447.6

Debt 675.5 688.6

Due to brokers 23.3 5.5

Deferred tax liability 73.1 73.0

Other liabilities 271.8 246.1

Total liabilities 10,375.0 10,098.7

Commitments and contingent liabilities

Shareholders’ equity

Series B preference shares (2025 - par value $0.10; authorized and issued: 8,000,000)

— 200.0

Common shares (issued and outstanding: 116,065,965; 2025 - 116,989,799) 11.6 11.7

Additional paid-in capital 888.9 967.7

Retained earnings 1,396.7 1,228.5

Accumulated other comprehensive income (loss), net of tax (21.3) 61.9

Shareholders’ equity attributable to SiriusPoint shareholders 2,275.9 2,469.8

Noncontrolling interests 0.8 1.1

Total shareholders’ equity 2,276.7 2,470.9

Total liabilities, noncontrolling interests and shareholders’ equity $ 12,651.7 $ 12,569.6

SIRIUSPOINT LTD.

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)

For the three and six months ended June 30, 2026 and 2025

(expressed in millions of U.S. dollars, except per share and share amounts)

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

Revenues

Net earned premium $ 640.3 $ 652.0 $ 1,279.2 $ 1,278.7

Net investment income 65.5 68.2 131.9 139.4

Net investment gains (losses) 7.9 0.7 19.3 0.4

Other revenues 30.4 27.3 88.3 57.0

Total revenues 744.1 748.2 1,518.7 1,475.5

Expenses

Loss and loss adjustment expenses incurred, net 358.2 372.6 721.1 774.4

Acquisition costs, net 156.8 140.9 304.6 270.6

Other underwriting expenses 51.8 48.3 102.3 89.4

Net corporate and other expenses 73.7 70.9 144.9 131.5

Intangible asset amortization 2.4 2.8 5.0 5.7

Interest expense 18.7 21.1 35.5 39.2

Foreign exchange (gains) losses (1.8) 16.7 (0.5) 14.5

Total expenses 659.8 673.3 1,312.9 1,325.3

Income before income tax expense 84.3 74.9 205.8 150.2

Income tax expense (15.8) (11.6) (35.0) (24.9)

Net income 68.5 63.3 170.8 125.3

Net (income) loss attributable to noncontrolling interests 0.1 (0.1) — (0.5)

Net income available to SiriusPoint 68.6 63.2 170.8 124.8

Dividends on Series B preference shares — (4.0) (2.6) (8.0)

Net income available to SiriusPoint common shareholders $ 68.6 $ 59.2 $ 168.2 $ 116.8

Earnings per share available to SiriusPoint common shareholders

Basic earnings per share available to SiriusPoint common shareholders $ 0.59 $ 0.51 $ 1.44 $ 1.00

Diluted earnings per share available to SiriusPoint common shareholders $ 0.58 $ 0.50 $ 1.40 $ 0.98

Weighted average number of common shares used in the determination of earnings per share

Basic 116,732,354 116,523,435 116,728,906 116,252,739

Diluted 119,011,731 118,669,471 120,237,742 118,598,535

SIRIUSPOINT LTD.

SEGMENT REPORTING

Three months ended June 30, 2026

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 644.6 $ 336.9 $ 981.5 $ — $ (3.3) $ — $ 978.2

Net written premium 422.4 287.1 709.5 — 0.8 — 710.3

Net earned premium 381.7 257.1 638.8 — 1.5 — 640.3

Loss and loss adjustment expenses incurred, net 216.5 140.1 356.6 (1.8) 3.4 — 358.2

Acquisition costs, net 104.2 75.7 179.9 (20.7) (2.4) — 156.8

Other underwriting expenses 25.6 21.7 47.3 — 4.5 — 51.8

Underwriting income (loss) 35.4 19.6 55.0 22.5 (4.0) — 73.5

Services revenues 59.4 — 59.4 (29.8) — (29.6) —

Services expenses 49.6 — 49.6 — — (49.6) —

Net services fee income 9.8 — 9.8 (29.8) — 20.0 —

Services noncontrolling loss 0.1 — 0.1 — — (0.1) —

Net services income 9.9 — 9.9 (29.8) — 19.9 —

Segment income (loss) 45.3 19.6 64.9 (7.3) (4.0) 19.9 73.5

Net investment income 65.5 — 65.5

Net investment gains (losses) 7.9 — 7.9

Other revenues 0.8 29.6 30.4

Net corporate and other expenses (24.1) (49.6) (73.7)

Intangible asset amortization (2.4) — (2.4)

Interest expense (18.7) — (18.7)

Foreign exchange gains 1.8 — 1.8

Income before income tax expense $ 45.3 $ 19.6 64.9 (7.3) 26.8 (0.1) 84.3

Income tax expense — — (15.8) — (15.8)

Net income 64.9 (7.3) 11.0 (0.1) 68.5

Net loss attributable to noncontrolling interest — — — 0.1 0.1

Net income available to SiriusPoint $ 64.9 $ (7.3) $ 11.0 $ — $ 68.6

Attritional losses $ 231.3 $ 140.7 $ 372.0 $ (1.8) $ 1.7 $ — $ 371.9

Catastrophe losses 1.3 — 1.3 — — — 1.3

Prior year loss reserve development (16.1) (0.6) (16.7) — 1.7 — (15.0)

Loss and loss adjustment expenses incurred, net $ 216.5 $ 140.1 $ 356.6 $ (1.8) $ 3.4 $ — $ 358.2

Underwriting Ratios: (1)

Attritional loss ratio 60.6 % 54.7 % 58.2 % 58.0 %

Catastrophe loss ratio 0.3 % — % 0.2 % 0.2 %

Prior year loss development ratio (4.2) % (0.2) % (2.6) % (2.3) %

Loss ratio 56.7 % 54.5 % 55.8 % 55.9 %

Acquisition cost ratio 27.3 % 29.4 % 28.2 % 24.5 %

Other underwriting expenses ratio 6.7 % 8.4 % 7.4 % 8.1 %

Combined ratio

90.7 % 92.3 % 91.4 % 88.5 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

(2)Insurance & Services MGAs recognize fees for service using revenue from contracts with customers accounting standards, whereas insurance companies recognize acquisition expenses using insurance contract accounting standards. While ultimate revenues and expenses recognized will match, there will be recognition timing differences based on the different accounting standards.

Three months ended June 30, 2025

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 560.4 $ 369.7 $ 930.1 $ — $ 18.1 $ — $ 948.2

Net written premium 392.8 307.0 699.8 — 4.6 — 704.4

Net earned premium 369.2 276.4 645.6 — 6.4 — 652.0

Loss and loss adjustment expenses incurred, net 209.2 156.4 365.6 (1.5) 8.5 — 372.6

Acquisition costs, net 97.9 70.5 168.4 (28.2) 0.7 — 140.9

Other underwriting expenses 22.6 21.4 44.0 — 4.3 — 48.3

Underwriting income (loss) 39.5 28.1 67.6 29.7 (7.1) — 90.2

Services revenues 58.1 — 58.1 (31.7) — (26.4) —

Services expenses 49.6 — 49.6 — — (49.6) —

Net services fee income 8.5 — 8.5 (31.7) — 23.2 —

Services noncontrolling loss 0.2 — 0.2 — — (0.2) —

Net services income 8.7 — 8.7 (31.7) — 23.0 —

Segment income (loss) 48.2 28.1 76.3 (2.0) (7.1) 23.0 90.2

Net investment income 68.2 — 68.2

Net investment gains (losses) 0.7 — 0.7

Other revenues 0.9 26.4 27.3

Net corporate and other expenses (21.3) (49.6) (70.9)

Intangible asset amortization (2.8) — (2.8)

Interest expense (21.1) — (21.1)

Foreign exchange losses (16.7) — (16.7)

Income before income tax expense $ 48.2 $ 28.1 76.3 (2.0) 0.8 (0.2) 74.9

Income tax expense — — (11.6) — (11.6)

Net income (loss) 76.3 (2.0) (10.8) (0.2) 63.3

Net income attributable to noncontrolling interest — — (0.3) 0.2 (0.1)

Net income (loss) available to SiriusPoint $ 76.3 $ (2.0) $ (11.1) $ — $ 63.2

Attritional losses $ 218.9 $ 161.0 $ 379.9 $ (1.5) $ 3.4 $ — $ 381.8

Catastrophe losses — (0.5) (0.5) — — — (0.5)

Prior year loss reserve development (9.7) (4.1) (13.8) — 5.1 — (8.7)

Loss and loss adjustment expenses incurred, net $ 209.2 $ 156.4 $ 365.6 $ (1.5) $ 8.5 $ — $ 372.6

Underwriting Ratios: (1)

Attritional loss ratio 59.3 % 58.3 % 58.8 % 58.5 %

Catastrophe loss ratio — % (0.2) % (0.1) % (0.1) %

Prior year loss development ratio (2.6) % (1.5) % (2.1) % (1.3) %

Loss ratio 56.7 % 56.6 % 56.6 % 57.1 %

Acquisition cost ratio 26.5 % 25.5 % 26.1 % 21.6 %

Other underwriting expenses ratio 6.1 % 7.7 % 6.8 % 7.4 %

Combined ratio 89.3 % 89.8 % 89.5 % 86.1 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Six months ended June 30, 2026

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 1,329.2 $ 656.1 $ 1,985.3 $ — $ (4.2) $ — $ 1,981.1

Net written premium 883.5 522.8 1,406.3 — (0.8) — 1,405.5

Net earned premium 761.8 515.3 1,277.1 — 2.1 — 1,279.2

Loss and loss adjustment expenses incurred, net 432.2 274.1 706.3 (3.6) 18.4 — 721.1

Acquisition costs, net 212.2 139.5 351.7 (44.5) (2.6) — 304.6

Other underwriting expenses 51.9 41.3 93.2 — 9.1 — 102.3

Underwriting income (loss) 65.5 60.4 125.9 48.1 (22.8) — 151.2

Services revenues 113.4 — 113.4 (52.9) — (60.5) —

Services expenses 95.7 — 95.7 — — (95.7) —

Net services fee income 17.7 — 17.7 (52.9) — 35.2 —

Services noncontrolling loss 0.6 — 0.6 — — (0.6) —

Net services income 18.3 — 18.3 (52.9) — 34.6 —

Segment income (loss) 83.8 60.4 144.2 (4.8) (22.8) 34.6 151.2

Net investment income 131.9 — 131.9

Net realized and unrealized investment gains 19.3 — 19.3

Other revenues 27.8 60.5 88.3

Net corporate and other expenses (49.2) (95.7) (144.9)

Intangible asset amortization (5.0) — (5.0)

Interest expense (35.5) — (35.5)

Foreign exchange gains 0.5 — 0.5

Income before income tax expense $ 83.8 $ 60.4 144.2 (4.8) 67.0 (0.6) 205.8

Income tax expense — — (35.0) — (35.0)

Net income 144.2 (4.8) 32.0 (0.6) 170.8

Net (income) loss attributable to noncontrolling interest — — (0.6) 0.6 —

Net income available to SiriusPoint $ 144.2 $ (4.8) $ 31.4 $ — $ 170.8

Attritional losses $ 462.1 $ 286.4 $ 748.5 $ (3.6) $ 2.4 $ — $ 747.3

Catastrophe losses 1.3 5.4 6.7 — — — 6.7

Prior year loss reserve development (31.2) (17.7) (48.9) — 16.0 — (32.9)

Loss and loss adjustment expenses incurred, net $ 432.2 $ 274.1 $ 706.3 $ (3.6) $ 18.4 $ — $ 721.1

Underwriting Ratios: (1)

Attritional loss ratio 60.6 % 55.6 % 58.6 % 58.5 %

Catastrophe loss ratio 0.2 % 1.0 % 0.5 % 0.5 %

Prior year loss development ratio (4.1) % (3.4) % (3.8) % (2.6) %

Loss ratio 56.7 % 53.2 % 55.3 % 56.4 %

Acquisition cost ratio 27.9 % 27.1 % 27.5 % 23.8 %

Other underwriting expenses ratio 6.8 % 8.0 % 7.3 % 8.0 %

Combined ratio

91.4 % 88.3 % 90.1 % 88.2 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Six months ended June 30, 2025

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 1,195.5 $ 724.5 $ 1,920.0 $ — $ 12.9 $ — $ 1,932.9

Net written premium 876.3 575.5 1,451.8 — (4.4) — 1,447.4

Net earned premium 705.4 566.0 1,271.4 — 7.3 — 1,278.7

Loss and loss adjustment expenses incurred, net 419.1 351.7 770.8 (3.5) 7.1 — 774.4

Acquisition costs, net 185.2 137.6 322.8 (56.2) 4.0 — 270.6

Other underwriting expenses 41.5 40.2 81.7 — 7.7 — 89.4

Underwriting income (loss) 59.6 36.5 96.1 59.7 (11.5) — 144.3

Services revenues 120.2 — 120.2 (61.9) — (58.3) —

Services expenses 92.7 — 92.7 — — (92.7) —

Net services fee income 27.5 — 27.5 (61.9) — 34.4 —

Services noncontrolling loss 0.1 — 0.1 — — (0.1) —

Net services income 27.6 — 27.6 (61.9) — 34.3 —

Segment income (loss) 87.2 36.5 123.7 (2.2) (11.5) 34.3 144.3

Net investment income 139.4 — 139.4

Net realized and unrealized investment gains 0.4 — 0.4

Other revenues (1.3) 58.3 57.0

Net corporate and other expenses (38.8) (92.7) (131.5)

Intangible asset amortization (5.7) — (5.7)

Interest expense (39.2) — (39.2)

Foreign exchange losses (14.5) — (14.5)

Income before income tax expense $ 87.2 $ 36.5 123.7 (2.2) 28.8 (0.1) 150.2

Income tax expense — — (24.9) — (24.9)

Net income 123.7 (2.2) 3.9 (0.1) 125.3

Net income attributable to noncontrolling interest — — (0.6) 0.1 (0.5)

Net income available to SiriusPoint $ 123.7 $ (2.2) $ 3.3 $ — $ 124.8

Attritional losses $ 426.5 $ 325.0 $ 751.5 $ (3.5) $ 1.9 $ — $ 749.9

Catastrophe losses 4.8 62.6 67.4 — — — 67.4

Prior year loss reserve development (12.2) (35.9) (48.1) — 5.2 — (42.9)

Loss and loss adjustment expenses incurred, net $ 419.1 $ 351.7 $ 770.8 $ (3.5) $ 7.1 $ — $ 774.4

Underwriting Ratios: (1)

Attritional loss ratio 60.4 % 57.3 % 59.1 % 58.7 %

Catastrophe loss ratio 0.7 % 11.1 % 5.3 % 5.3 %

Prior year loss development ratio (1.7) % (6.3) % (3.8) % (3.4) %

Loss ratio 59.4 % 62.1 % 60.6 % 60.6 %

Acquisition cost ratio 26.3 % 24.3 % 25.4 % 21.2 %

Other underwriting expenses ratio 5.9 % 7.1 % 6.4 % 7.0 %

Combined ratio 91.6 % 93.5 % 92.4 % 88.8 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

SIRIUSPOINT LTD.

NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS & OTHER FINANCIAL MEASURES

Non-GAAP Financial Measures

Core Results

Collectively, the sum of the Company's two segments, Insurance & Services and Reinsurance, constitute "Core" results. Core underwriting income, Core net services income, Core income and Core combined ratio are non-GAAP financial measures. We believe it is useful to review Core results as it better reflects how management views the business and reflects our decision to exit the run off business. The sum of Core results and Corporate results are equal to the consolidated results of operations.

Core underwriting income - calculated by subtracting loss and loss adjustment expenses incurred, net, acquisition costs, net, and other underwriting expenses from net premiums earned.

Core net services income - consists of services revenues which include commissions, brokerage and fee income related to consolidated MGAs, and other revenues, as well as services expenses which include direct expenses related to consolidated MGAs and services noncontrolling income which represent minority ownership interests in consolidated MGAs. Net services income is a key indicator of the profitability of the Company's services provided.

Core income - consists of two components, core underwriting income and core net services income. Core income is a key measure of our segment performance.

Core combined ratio - calculated by dividing the sum of Core loss and loss adjustment expenses incurred, net, acquisition costs, net and other underwriting expenses by Core net premiums earned. Accident year loss ratio and accident year combined ratio are calculated by excluding prior year loss reserve development to present the impact of current accident year net loss and loss adjustment expenses on the Core loss ratio and Core combined ratio, respectively. Attritional loss ratio excludes catastrophe losses from the accident year loss ratio as they are not predictable as to timing and amount. These ratios are useful indicators of our underwriting profitability.

Book Value Per Diluted Common Share Metrics

Book value per diluted common share excluding AOCI and tangible book value per diluted common share, as presented, are non-GAAP financial measures and the most directly comparable U.S. GAAP measure is book value per diluted common share. Management believes it is useful to exclude AOCI because it may fluctuate significantly between periods based on movements in interest and currency rates. Tangible book value per diluted common share excludes goodwill and intangible assets. Management believes that effects of goodwill and intangible assets make book value comparisons to less acquisitive peer companies less meaningful.

The following table sets forth the computation of book value per common share, book value per diluted common share, book value per diluted common share excluding AOCI, and tangible book value per diluted common share as of June 30, 2026 and December 31, 2025:

June 30,

2026 December 31,

2025

($ in millions, except share and per share amounts)

Common shareholders’ equity attributable to SiriusPoint common shareholders $ 2,275.9 $ 2,269.8

Accumulated other comprehensive income, net of tax (21.3) 61.9

Common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI 2,297.2 2,207.9

Intangible assets 137.4 121.2

Goodwill 18.6 —

Tangible common shareholders' equity attributable to SiriusPoint common shareholders $ 2,119.9 $ 2,148.6

Common shares outstanding 116,065,965 116,989,799

Effect of dilutive stock options and restricted share units 1,848,708 4,983,345

Book value per diluted common share denominator 117,914,673 121,973,144

Book value per common share $ 19.61 $ 19.40

Book value per diluted common share $ 19.30 $ 18.61

Book value per diluted common share ex. AOCI $ 19.48 $ 18.10

Tangible book value per diluted common share $ 17.98 $ 17.62

Operating and Core Operating Metrics

Operating net income, Core Operating net income, Operating earnings per share and Core Operating earnings per share are non-GAAP financial measures and the most directly comparable U.S. GAAP measures are net income and diluted earnings per share. Operating net income excludes items which we believe are not indicative of the operations of our operating businesses, including realized and unrealized gains (losses) on strategic and other investments and liability-classified capital instruments, non-recurring costs associated with acquisitions or sales of subsidiaries, income (expense) related to loss portfolio transfers, deferred tax assets attributable to the enactment of the Bermuda corporate income tax, development on COVID-19 reserves resulting from the COVID-19 reserve study performed concurrently with the settlement of the Series A Preference shares in the third quarter of 2024, and foreign exchange gains (losses). Core Operating net income also excludes the Corporate (run off) business. We believe it is useful to review Operating net income and Core Operating net income as it better reflects how we view the business, as well as provides investors with an alternative metric that can assist in predicting future earnings and profitability that are complementary to GAAP metrics. Operating ROE is calculated by dividing annualized Operating net income for the period by average common shareholders’ equity, excluding AOCI, and after adjusting for the above noted items to arrive at Operating net income. Core Operating ROE also excludes the results of the Corporate (run off) business.

The following table sets forth the computation of Operating net income, Core Operating net income, Operating earnings per share and Core Operating earnings per share for the three and six months ended June 30, 2026 and 2025:

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

($ in millions, except share and per share amounts)

Net income available to SiriusPoint common shareholders $ 68.6 $ 59.2 $ 168.2 $ 116.8

Adjustments:

Gain on sale or deconsolidation of consolidated MGAs — — (25.2) —

Losses on strategic and other investments 6.2 — 8.0 0.5

MGA & Strategic Investment Rationalization 6.2 — (17.2) 0.5

Expense related to loss portfolio transfers 5.2 6.6 10.8 12.5

Foreign exchange (gains) losses (1.8) 16.7 (0.5) 14.5

Other non-recurring items 3.7 — 9.0 —

Income tax expense on adjustments (1)

(2.5) (4.4) (5.2) (5.2)

Operating net income 79.4 78.1 165.1 139.1

Corporate (run off) underwriting results 4.0 7.1 22.8 11.5

Income tax expense on adjustments (1)

(0.8) (1.3) (4.4) (2.2)

Core Operating net income $ 82.6 $ 83.9 $ 183.5 $ 148.4

Weighted average number of diluted common shares used in the determination of earnings per share 119,011,731 118,669,471 120,237,742 118,598,535

Operating diluted earnings per share $ 0.67 $ 0.66 $ 1.37 $ 1.17

Core Operating diluted earnings per share $ 0.69 $ 0.71 $ 1.53 $ 1.25

(1) For the three and six months ended June 30, 2026 and 2025, an effective tax rate of 19% is applied to the adjustments to calculate the income tax expense, where applicable. Periods may have a different effective tax rate based on the jurisdiction of specific transactions.

The following table sets forth the computation of Operating Return on Average Common Shareholders’ Equity for the three and six months ended June 30, 2026 and 2025:

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

($ in millions, except for ratios)

Operating net income $ 79.4 $ 78.1 $ 165.1 $ 139.1

Common shareholders’ equity attributable to SiriusPoint common shareholders - beginning of period 2,302.4 1,825.2 2,269.8 1,737.4

Less: Accumulated other comprehensive income (loss), net of tax - beginning of period 6.3 26.4 61.9 (4.1)

Common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI - beginning of period 2,296.1 1,798.8 2,207.9 1,741.5

Common shareholders’ equity attributable to SiriusPoint common shareholders - end of period 2,275.9 1,905.7 2,275.9 1,905.7

Adjustments to net income to arrive at Operating net income 10.8 18.9 (3.1) 22.3

Less: Accumulated other comprehensive income, net of tax - end of period (21.3) 46.5 (21.3) 46.5

Common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI - end of period 2,308.0 1,878.1 2,294.1 1,881.5

Average common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI $ 2,302.1 $ 1,838.5 $ 2,251.0 $ 1,811.5

Annualized Operating ROE 13.8 % 17.0 % 14.7 % 15.4 %

The following table sets forth the computation of Core Operating Return on Average Common Shareholders’ Equity for the three and six months ended June 30, 2026 and 2025:

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

($ in millions, except for ratios)

Core Operating net income $ 82.6 $ 83.9 $ 183.5 $ 148.4

Common shareholders’ equity attributable to SiriusPoint common shareholders - beginning of period 2,302.4 1,825.2 2,269.8 1,737.4

Less: Accumulated other comprehensive income (loss), net of tax - beginning of period 6.3 26.4 61.9 (4.1)

Common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI - beginning of period 2,296.1 1,798.8 2,207.9 1,741.5

Common shareholders’ equity attributable to SiriusPoint common shareholders - end of period 2,275.9 1,905.7 2,275.9 1,905.7

Adjustments to net income to arrive at Core Operating net income 14.0 24.7 15.3 31.6

Less: Accumulated other comprehensive income, net of tax - end of period (21.3) 46.5 (21.3) 46.5

Common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI - end of period 2,311.2 1,883.9 2,312.5 1,890.8

Average common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI $ 2,303.7 $ 1,841.4 $ 2,260.2 $ 1,816.2

Annualized Core Operating ROE 14.3 % 18.2 % 16.2 % 16.3 %

Other Financial Measures

Annualized Return on Average Common Shareholders’ Equity Attributable to SiriusPoint Common Shareholders

Annualized return on average common shareholders’ equity attributable to SiriusPoint common shareholders is calculated by dividing annualized net income available to SiriusPoint common shareholders for the period by the average common shareholders’ equity determined using the common shareholders’ equity balances at the beginning and end of the period.

Annualized return on average common shareholders’ equity attributable to SiriusPoint common shareholders for the three and six months ended June 30, 2026 and 2025 was calculated as follows:

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

($ in millions, except for ratios)

Net income available to SiriusPoint common shareholders $ 68.6 $ 59.2 $ 168.2 $ 116.8

Common shareholders’ equity attributable to SiriusPoint common shareholders - beginning of period 2,302.4 1,825.2 2,269.8 1,737.4

Common shareholders’ equity attributable to SiriusPoint common shareholders - end of period 2,275.9 1,905.7 2,275.9 1,905.7

Average common shareholders’ equity attributable to SiriusPoint common shareholders $ 2,289.2 $ 1,865.5 $ 2,272.9 $ 1,821.6

Annualized return on average common shareholders’ equity attributable to SiriusPoint common shareholders 12.0 % 12.7 % 14.8 % 12.8 %

EX-99.2 — EX-99.2 FINANCIAL SUPPLEMENT

EX-99.2

Filename: exhibit992-financialsupple.htm · Sequence: 3

Document

SiriusPoint Ltd.

Financial Supplement

June 30, 2026

(UNAUDITED)

This financial supplement is for informational purposes only. It should be read in conjunction with documents filed with the Securities and Exchange Commission by SiriusPoint Ltd., including the Company’s Quarterly Report on Form 10-Q.

Point Building

Liam Blackledge - Investor Relations and Strategy Manager

3 Waterloo Lane Tel: + 44 203 772 3082

Pembroke HM 08 Email: investor.relations@siriuspt.com

Bermuda Website: www.siriuspt.com

SiriusPoint Ltd.

Basis of Presentation and Non-GAAP Financial Measures:

Unless the context otherwise indicates or requires, as used in this financial supplement references to “we,” “our,” “us,” the “Company,” and "SiriusPoint" refer to SiriusPoint Ltd. and its directly and indirectly owned subsidiaries, as a combined entity, except where otherwise stated or where it is clear that the terms mean only SiriusPoint Ltd. exclusive of its subsidiaries. We have made rounding adjustments to reach some of the figures included in this financial supplement and, unless otherwise indicated, percentages presented in this financial supplement are approximate.

In presenting SiriusPoint’s results, management has included financial measures that are not calculated under standards or rules that comprise accounting principles generally accepted in the United States (“GAAP”). SiriusPoint’s management uses this information in its internal analysis of results and believes that this information may be informative to investors in gauging the quality of SiriusPoint’s financial performance, identifying trends in our results and providing meaningful period-to-period comparisons. Core underwriting income, Core net services income, Core income, Core combined ratio, accident year loss ratio, accident year combined ratio, attritional loss ratio and combined ratio ex. catastrophe losses are non-GAAP financial measures. Management believes it is useful to review Core results as it better reflects how management views the business and reflects the Company’s decision to exit the run off business. Book value per diluted common share excluding accumulated other comprehensive income (loss) ("AOCI") and tangible book value per diluted common share, as presented, are non-GAAP financial measures and the most directly comparable U.S. GAAP measure is book value per diluted common share. Management believes it is useful to exclude AOCI because it may fluctuate significantly between periods based on movements in interest and currency rates. Management believes the effects of intangible assets are not indicative of underlying underwriting results or trends and make book value comparisons to less acquisitive peer companies less meaningful. Operating net income, Core Operating net income, Operating earnings per share and Core Operating earnings per share are non-GAAP financial measures and the most directly comparable U.S. GAAP measures are net income and diluted earnings per share. Operating net income excludes items which we believe are not indicative of the operations of our operating businesses, including realized and unrealized gains (losses) on strategic and other investments and liability-classified capital instruments, non-recurring costs associated with acquisitions or sales of subsidiaries, income (expense) related to loss portfolio transfers, deferred tax assets attributable to the enactment of the Bermuda corporate income tax, development on COVID-19 reserves resulting from the COVID-19 reserve study performed concurrently with the settlement of the Series A Preference shares in the third quarter of 2024, and foreign exchange gains (losses). Core Operating net income also excludes the Corporate (run off) business. We believe it is useful to review Operating net income and Core Operating net income as it better reflects how we view the business, as well as provides investors with an alternative metric that can assist in predicting future earnings and profitability that are complementary to GAAP metrics. Operating ROE is calculated by dividing annualized Operating net income for the period by average common shareholders’ equity, excluding AOCI, and after adjusting for the above noted items to arrive at Operating net income. Core Operating ROE also excludes the results of the Corporate (run off) business. Reconciliations and definitions of such measures to the most directly comparable GAAP figures are included in the attached financial information in accordance with Regulation G and Item 10(e) of Regulation S-K, as applicable.

Safe Harbor Statement Regarding Forward-Looking Statements:

This financial supplement includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are subject to known and unknown risks and uncertainties, many of which may be beyond the Company’s control. The Company cautions you that the forward-looking information presented in this financial supplement is not a guarantee of future events, and that actual events may differ materially from those made in or suggested by the forward-looking information contained in this financial supplement. In addition, forward-looking statements generally can be identified by the use of forward-looking terminology such as “believes,” “intends,” “seeks,” “anticipates,” “aims,” “plans,” “targets,” “estimates,” “expects,” “assumes,” “continues,” “should,” “could,” “will,” “may” and the negative of these or similar terms and phrases. Actual events, results and outcomes may differ materially from the Company’s expectations due to a variety of known and unknown risks, uncertainties and other factors. Among the risks and uncertainties that could cause actual results to differ from those described in the forward-looking statements are the following: These risks and uncertainties include, but are not limited to, the "Risk Factors" described in the Company's most recent Annual Report on Form 10-K and other subsequent periodic reports filed with the Securities and Exchange Commission.

Page 2 of 23

SiriusPoint Ltd.

Table of Contents

Key Financial Metrics

Consolidated Financial Statements

Consolidated Balance Sheets - by Quarter

Consolidated Statements of Income

Consolidated Statements of Income - by Quarter

Consolidated Statements of Comprehensive Income - by Quarter

Operating Segment Information

Segment Reporting - Three months ended June 30, 2026

Segment Reporting - Three months ended June 30, 2025

Segment Reporting - Six months ended June 30, 2026

Segment Reporting - Six months ended June 30, 2025

Consolidated Results - by Quarter

Core Results - by Quarter

Insurance & Services Segment - by Quarter

Reinsurance Segment - by Quarter

Investments

Investments - by Quarter

Other

Earnings per Share - by Quarter

Annualized Return on Average Common Shareholders’ Equity - by Quarter

Book Value per Share - by Quarter

Net Corporate and Other Expenses - by Quarter

Operating and Core Operating Net Income and Earnings per Share

Operating and Core Operating Return on Average Common Shareholders’ Equity

Page 3 of 23

SiriusPoint Ltd.

Key Financial Metrics

June 30, 2026 and 2025

(expressed in millions of U.S. dollars, except per share data and ratios)

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

($ in millions, except for ratios and per share amounts)

Combined ratio 88.5 % 86.1 % 88.2 % 88.8 %

Core combined ratio (1)

91.4 % 89.5 % 90.1 % 92.4 %

Core underwriting income (1)

$ 55.0 $ 67.6 $ 125.9 $ 96.1

Core net services income (1)

$ 9.9 $ 8.7 $ 18.3 $ 27.6

Operating net income (1)

$ 79.4 $ 78.1 $ 165.1 $ 139.1

Operating earnings per share (1)

$ 0.67 $ 0.66 $ 1.37 $ 1.17

Annualized ROE 12.0 % 12.7 % 14.8 % 12.8 %

Annualized Operating ROE (1)

13.8 % 17.0 % 14.7 % 15.4 %

June 30,

2026 December 31, 2025

Book value per common share $ 19.61 $ 19.40

Book value per diluted common share $ 19.30 $ 18.61

Book value per diluted common share ex. AOCI (1)

$ 19.48 $ 18.10

Tangible book value per diluted common share (1)

$ 17.98 $ 17.62

(1)Core combined ratio, Core underwriting income, and Core net services income are non-GAAP financial measures. See reconciliations in “Segment Reporting.” Operating net income, Operating earnings per share, and Annualized Operating ROE are non-GAAP financial measures. See reconciliations in “Operating net income and Operating earnings per share" and "Operating ROE." Book value per diluted common share ex. AOCI and tangible book value per diluted common share are non-GAAP financial measures. See reconciliation in “Book Value per Share - by Quarter.”

Page 4 of 23

SiriusPoint Ltd.

Consolidated Balance Sheets - by Quarter

(expressed in millions of U.S. dollars)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Assets

Debt securities, available for sale, at fair value, net of allowance for credit losses $ 5,156.9 $ 4,892.9 $ 5,168.6 $ 5,145.6 $ 4,735.9

Debt securities, trading, at fair value 64.8 86.0 90.3 98.7 102.9

Short-term investments, at fair value 7.5 32.5 28.3 24.6 54.9

Other long-term investments, at fair value 285.8 295.4 315.1 318.3 320.1

Total investments 5,515.0 5,306.8 5,602.3 5,587.2 5,213.8

Cash and cash equivalents 614.8 856.9 731.2 582.4 732.4

Restricted cash and cash equivalents 131.1 153.8 171.2 135.3 190.8

Due from brokers 32.6 40.1 7.5 10.0 8.2

Interest and dividends receivable 44.2 41.4 47.1 43.9 42.5

Insurance and reinsurance balances receivable, net

2,606.7 2,420.8 2,260.3 2,291.4 2,290.1

Deferred acquisition costs, net 408.7 403.4 384.1 381.1 379.5

Unearned premiums ceded 630.7 573.3 487.4 487.1 484.0

Loss and loss adjustment expenses recoverable, net 1,991.4 2,020.2 2,102.3 2,162.9 2,263.9

Deferred tax asset 267.4 256.7 267.7 282.2 297.1

Goodwill 18.6 18.6 — — —

Intangible assets 137.4 139.8 121.2 123.6 135.1

Other assets 253.1 251.2 272.1 330.0 318.3

Assets held for sale — — 115.2 43.1 —

Total assets $ 12,651.7 $ 12,483.0 $ 12,569.6 $ 12,460.2 $ 12,355.7

Liabilities

Loss and loss adjustment expense reserves $ 5,750.3 $ 5,732.7 $ 5,782.5 $ 5,811.7 $ 5,817.4

Unearned premium reserves 2,119.7 1,991.2 1,855.4 1,867.9 1,854.0

Reinsurance balances payable 1,461.3 1,455.0 1,447.6 1,492.1 1,539.9

Debt 675.5 679.6 688.6 682.5 678.4

Due to brokers 23.3 3.4 5.5 27.5 9.0

Deferred tax liability 73.1 73.4 73.0 78.5 89.6

Liabilities held for sale — — — 25.8 —

Other liabilities 271.8 244.3 246.1 263.2 260.6

Total liabilities 10,375.0 10,179.6 10,098.7 10,249.2 10,248.9

Commitments and contingent liabilities

Shareholders’ equity

Series B preference shares — — 200.0 200.0 200.0

Common shares 11.6 11.6 11.7 11.7 11.7

Additional paid-in capital 888.9 956.4 967.7 957.4 945.8

Retained earnings 1,396.7 1,328.1 1,228.5 988.5 901.7

Accumulated other comprehensive income (loss), net of tax (21.3) 6.3 61.9 52.3 46.5

Shareholders’ equity attributable to SiriusPoint shareholders 2,275.9 2,302.4 2,469.8 2,209.9 2,105.7

Noncontrolling interests 0.8 1.0 1.1 1.1 1.1

Total shareholders’ equity 2,276.7 2,303.4 2,470.9 2,211.0 2,106.8

Total liabilities, noncontrolling interests and shareholders’ equity $ 12,651.7 $ 12,483.0 $ 12,569.6 $ 12,460.2 $ 12,355.7

Page 5 of 23

SiriusPoint Ltd.

Consolidated Statements of Income

(expressed in millions of U.S. dollars, except share and per share data)

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

Revenues

Net earned premium $ 640.3 $ 652.0 $ 1,279.2 $ 1,278.7

Net investment income 65.5 68.2 131.9 139.4

Net investment gains (losses) 7.9 0.7 19.3 0.4

Other revenues 30.4 27.3 88.3 57.0

Total revenues 744.1 748.2 1,518.7 1,475.5

Expenses

Loss and loss adjustment expenses incurred, net 358.2 372.6 721.1 774.4

Acquisition costs, net 156.8 140.9 304.6 270.6

Other underwriting expenses 51.8 48.3 102.3 89.4

Net corporate and other expenses 73.7 70.9 144.9 131.5

Intangible asset amortization 2.4 2.8 5.0 5.7

Interest expense 18.7 21.1 35.5 39.2

Foreign exchange (gains) losses (1.8) 16.7 (0.5) 14.5

Total expenses 659.8 673.3 1,312.9 1,325.3

Income before income tax expense 84.3 74.9 205.8 150.2

Income tax expense (15.8) (11.6) (35.0) (24.9)

Net income 68.5 63.3 170.8 125.3

Net (income) loss attributable to noncontrolling interests 0.1 (0.1) — (0.5)

Net income available to SiriusPoint 68.6 63.2 170.8 124.8

Dividends on Series B preference shares — (4.0) (2.6) (8.0)

Net income available to SiriusPoint common shareholders $ 68.6 $ 59.2 $ 168.2 $ 116.8

Earnings per share available to SiriusPoint common shareholders

Basic earnings per share available to SiriusPoint common shareholders ⁽¹⁾ $ 0.59 $ 0.51 $ 1.44 $ 1.00

Diluted earnings per share available to SiriusPoint common shareholders ⁽¹⁾ $ 0.58 $ 0.50 $ 1.40 $ 0.98

Weighted average number of common shares used in the determination of earnings per share

Basic 116,732,354 116,523,435 116,728,906 116,252,739

Diluted 119,011,731 118,669,471 120,237,742 118,598,535

(1) Basic earnings per share is based on the weighted average number of common shares and participating securities outstanding during the period. The Company treats certain of its unvested restricted shares as participating securities. The weighted average number of common shares excludes any dilutive effect of outstanding warrants, options or restricted share awards and units. Diluted earnings per share is based on the weighted average number of common shares outstanding and includes any dilutive effects of warrants, options, restricted share awards and units, and is determined using the treasury stock method. In the event of a net loss, all participating securities, outstanding warrants, options and restricted shares and units are excluded from both basic and diluted loss per share since their inclusion would be anti-dilutive.

Page 6 of 23

SiriusPoint Ltd.

Consolidated Statements of Income - by Quarter

(expressed in millions of U.S. dollars, except share and per share data)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Revenues

Net earned premium $ 640.3 $ 638.9 $ 667.4 $ 647.7 $ 652.0

Net investment income 65.5 66.4 68.9 66.5 68.2

Net investment gains (losses) 7.9 11.4 (9.5) 6.2 0.7

Other revenues 30.4 57.9 246.9 35.5 27.3

Total revenues 744.1 774.6 973.7 755.9 748.2

Expenses

Loss and loss adjustment expenses incurred, net 358.2 362.9 372.2 372.9 372.6

Acquisition costs, net 156.8 147.8 173.2 139.8 140.9

Other underwriting expenses 51.8 50.5 54.9 43.6 48.3

Net corporate and other expenses 73.7 71.2 63.0 62.5 70.9

Intangible asset amortization 2.4 2.6 2.4 2.8 2.8

Interest expense 18.7 16.8 19.5 21.0 21.1

Foreign exchange (gains) losses (1.8) 1.3 8.3 2.4 16.7

Total expenses 659.8 653.1 693.5 645.0 673.3

Income before income tax expense 84.3 121.5 280.2 110.9 74.9

Income tax expense (15.8) (19.2) (36.1) (20.2) (11.6)

Net income 68.5 102.3 244.1 90.7 63.3

Net (income) loss attributable to noncontrolling interests 0.1 (0.1) (0.1) 0.1 (0.1)

Net income available to SiriusPoint 68.6 102.2 244.0 90.8 63.2

Dividends on Series B preference shares — (2.6) (4.0) (4.0) (4.0)

Net income available to SiriusPoint common shareholders $ 68.6 $ 99.6 $ 240.0 $ 86.8 $ 59.2

Earnings per share available to SiriusPoint common shareholders

Basic earnings per share available to SiriusPoint common shareholders ⁽¹⁾ $ 0.59 $ 0.85 $ 2.05 $ 0.74 $ 0.51

Diluted earnings per share available to SiriusPoint common shareholders ⁽¹⁾ $ 0.58 $ 0.82 $ 1.97 $ 0.73 $ 0.50

Weighted average number of common shares used in the determination of earnings per share

Basic 116,732,354 116,725,419 116,788,646 116,726,540 116,523,435

Diluted 119,011,731 121,695,056 121,838,966 118,817,903 118,669,471

Page 7 of 23

SiriusPoint Ltd.

Consolidated Statements of Comprehensive Income - by Quarter

(expressed in millions of U.S. dollars)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Comprehensive income

Net income $ 68.5 $ 102.3 $ 244.1 $ 90.7 $ 63.3

Other comprehensive income (loss), net of tax

Change in foreign currency translation adjustments (1.6) (5.3) 2.2 (3.3) 3.4

Unrealized gains (losses) from debt securities held as available for sale investments (27.8) (57.3) 6.1 2.2 19.1

Reclassifications from accumulated other comprehensive income (loss) 1.8 7.0 1.3 6.9 (2.4)

Total other comprehensive income (loss) (27.6) (55.6) 9.6 5.8 20.1

Comprehensive income 40.9 46.7 253.7 96.5 83.4

Net (income) loss attributable to noncontrolling interests 0.1 (0.1) (0.1) 0.1 (0.1)

Comprehensive income available to SiriusPoint $ 41.0 $ 46.6 $ 253.6 $ 96.6 $ 83.3

Page 8 of 23

SiriusPoint Ltd.

Segment Reporting - Three months ended June 30, 2026

(expressed in millions of U.S. dollars, except ratios)

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 644.6 $ 336.9 $ 981.5 $ — $ (3.3) $ — $ 978.2

Net written premium 422.4 287.1 709.5 — 0.8 — 710.3

Net earned premium 381.7 257.1 638.8 — 1.5 — 640.3

Loss and loss adjustment expenses incurred, net 216.5 140.1 356.6 (1.8) 3.4 — 358.2

Acquisition costs, net 104.2 75.7 179.9 (20.7) (2.4) — 156.8

Other underwriting expenses 25.6 21.7 47.3 — 4.5 — 51.8

Underwriting income (loss) 35.4 19.6 55.0 22.5 (4.0) — 73.5

Services revenues 59.4 — 59.4 (29.8) — (29.6) —

Services expenses 49.6 — 49.6 — — (49.6) —

Net services fee income 9.8 — 9.8 (29.8) — 20.0 —

Services noncontrolling loss 0.1 — 0.1 — — (0.1) —

Net services income 9.9 — 9.9 (29.8) — 19.9 —

Segment income (loss) 45.3 19.6 64.9 (7.3) (4.0) 19.9 73.5

Net investment income 65.5 — 65.5

Net investment gains (losses) 7.9 — 7.9

Other revenues 0.8 29.6 30.4

Net corporate and other expenses (24.1) (49.6) (73.7)

Intangible asset amortization (2.4) — (2.4)

Interest expense (18.7) — (18.7)

Foreign exchange gains 1.8 — 1.8

Income before income tax expense $ 45.3 $ 19.6 64.9 (7.3) 26.8 (0.1) 84.3

Income tax expense — — (15.8) — (15.8)

Net income 64.9 (7.3) 11.0 (0.1) 68.5

Net (income) loss attributable to noncontrolling interest — — — 0.1 0.1

Net income available to SiriusPoint $ 64.9 $ (7.3) $ 11.0 $ — $ 68.6

Attritional losses $ 231.3 $ 140.7 $ 372.0 $ (1.8) $ 1.7 $ — $ 371.9

Catastrophe losses 1.3 — 1.3 — — — 1.3

Prior year loss reserve development (16.1) (0.6) (16.7) — 1.7 — (15.0)

Loss and loss adjustment expenses incurred, net $ 216.5 $ 140.1 $ 356.6 $ (1.8) $ 3.4 $ — $ 358.2

Underwriting Ratios: (1)

Attritional loss ratio 60.6 % 54.7 % 58.2 % 58.0 %

Catastrophe loss ratio 0.3 % — % 0.2 % 0.2 %

Prior year loss development ratio (4.2) % (0.2) % (2.6) % (2.3) %

Loss ratio 56.7 % 54.5 % 55.8 % 55.9 %

Acquisition cost ratio 27.3 % 29.4 % 28.2 % 24.5 %

Other underwriting expenses ratio 6.7 % 8.4 % 7.4 % 8.1 %

Combined ratio

90.7 % 92.3 % 91.4 % 88.5 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Page 9 of 23

SiriusPoint Ltd.

Segment Reporting - Three months ended June 30, 2025

(expressed in millions of U.S. dollars, except ratios)

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 560.4 $ 369.7 $ 930.1 $ — $ 18.1 $ — $ 948.2

Net written premium 392.8 307.0 699.8 — 4.6 — 704.4

Net earned premium 369.2 276.4 645.6 — 6.4 — 652.0

Loss and loss adjustment expenses incurred, net 209.2 156.4 365.6 (1.5) 8.5 — 372.6

Acquisition costs, net 97.9 70.5 168.4 (28.2) 0.7 — 140.9

Other underwriting expenses 22.6 21.4 44.0 — 4.3 — 48.3

Underwriting income (loss) 39.5 28.1 67.6 29.7 (7.1) — 90.2

Services revenues 58.1 — 58.1 (31.7) — (26.4) —

Services expenses 49.6 — 49.6 — — (49.6) —

Net services fee income 8.5 — 8.5 (31.7) — 23.2 —

Services noncontrolling loss 0.2 — 0.2 — — (0.2) —

Net services income 8.7 — 8.7 (31.7) — 23.0 —

Segment income (loss) 48.2 28.1 76.3 (2.0) (7.1) 23.0 90.2

Net investment income 68.2 — 68.2

Net investment gains (losses) 0.7 — 0.7

Other revenues 0.9 26.4 27.3

Net corporate and other expenses (21.3) (49.6) (70.9)

Intangible asset amortization (2.8) — (2.8)

Interest expense (21.1) — (21.1)

Foreign exchange losses (16.7) — (16.7)

Income before income tax expense $ 48.2 $ 28.1 76.3 (2.0) 0.8 (0.2) 74.9

Income tax expense — — (11.6) — (11.6)

Net income (loss) 76.3 (2.0) (10.8) (0.2) 63.3

Net income attributable to noncontrolling interest — — (0.3) 0.2 (0.1)

Net income (loss) available to SiriusPoint $ 76.3 $ (2.0) $ (11.1) $ — $ 63.2

Attritional losses $ 218.9 $ 161.0 $ 379.9 $ (1.5) $ 3.4 $ — $ 381.8

Catastrophe losses — (0.5) (0.5) — — — (0.5)

Prior year loss reserve development (9.7) (4.1) (13.8) — 5.1 — (8.7)

Loss and loss adjustment expenses incurred, net $ 209.2 $ 156.4 $ 365.6 $ (1.5) $ 8.5 $ — $ 372.6

Underwriting Ratios: (1)

Attritional loss ratio 59.3 % 58.3 % 58.8 % 58.5 %

Catastrophe loss ratio — % (0.2) % (0.1) % (0.1) %

Prior year loss development ratio (2.6) % (1.5) % (2.1) % (1.3) %

Loss ratio 56.7 % 56.6 % 56.6 % 57.1 %

Acquisition cost ratio 26.5 % 25.5 % 26.1 % 21.6 %

Other underwriting expenses ratio 6.1 % 7.7 % 6.8 % 7.4 %

Combined ratio 89.3 % 89.8 % 89.5 % 86.1 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Page 10 of 23

SiriusPoint Ltd.

Segment Reporting - Six months ended June 30, 2026

(expressed in millions of U.S. dollars, except ratios)

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 1,329.2 $ 656.1 $ 1,985.3 $ — $ (4.2) $ — $ 1,981.1

Net written premium 883.5 522.8 1,406.3 — (0.8) — 1,405.5

Net earned premium 761.8 515.3 1,277.1 — 2.1 — 1,279.2

Loss and loss adjustment expenses incurred, net 432.2 274.1 706.3 (3.6) 18.4 — 721.1

Acquisition costs, net 212.2 139.5 351.7 (44.5) (2.6) — 304.6

Other underwriting expenses 51.9 41.3 93.2 — 9.1 — 102.3

Underwriting income (loss) 65.5 60.4 125.9 48.1 (22.8) — 151.2

Services revenues 113.4 — 113.4 (52.9) — (60.5) —

Services expenses 95.7 — 95.7 — — (95.7) —

Net services fee income 17.7 — 17.7 (52.9) — 35.2 —

Services noncontrolling loss 0.6 — 0.6 — — (0.6) —

Net services income 18.3 — 18.3 (52.9) — 34.6 —

Segment income (loss) 83.8 60.4 144.2 (4.8) (22.8) 34.6 151.2

Net investment income 131.9 — 131.9

Net investment gains (losses) 19.3 — 19.3

Other revenues 27.8 60.5 88.3

Net corporate and other expenses (49.2) (95.7) (144.9)

Intangible asset amortization (5.0) — (5.0)

Interest expense (35.5) — (35.5)

Foreign exchange gains 0.5 — 0.5

Income before income tax expense $ 83.8 $ 60.4 144.2 (4.8) 67.0 (0.6) 205.8

Income tax expense — — (35.0) — (35.0)

Net income 144.2 (4.8) 32.0 (0.6) 170.8

Net (income) loss attributable to noncontrolling interests — — (0.6) 0.6 —

Net income available to SiriusPoint $ 144.2 $ (4.8) $ 31.4 $ — $ 170.8

Attritional losses $ 462.1 $ 286.4 $ 748.5 $ (3.6) $ 2.4 $ — $ 747.3

Catastrophe losses 1.3 5.4 6.7 — — — 6.7

Prior year loss reserve development (31.2) (17.7) (48.9) — 16.0 — (32.9)

Loss and loss adjustment expenses incurred, net $ 432.2 $ 274.1 $ 706.3 $ (3.6) $ 18.4 $ — $ 721.1

Underwriting Ratios: (1)

Attritional loss ratio 60.6 % 55.6 % 58.6 % 58.5 %

Catastrophe loss ratio 0.2 % 1.0 % 0.5 % 0.5 %

Prior year loss development ratio (4.1) % (3.4) % (3.8) % (2.6) %

Loss ratio 56.7 % 53.2 % 55.3 % 56.4 %

Acquisition cost ratio 27.9 % 27.1 % 27.5 % 23.8 %

Other underwriting expenses ratio 6.8 % 8.0 % 7.3 % 8.0 %

Combined ratio

91.4 % 88.3 % 90.1 % 88.2 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Page 11 of 23

SiriusPoint Ltd.

Segment Reporting - Six months ended June 30, 2025

(expressed in millions of U.S. dollars, except ratios)

Insurance & Services Reinsurance Core

Eliminations (2)

Corporate Segment Measure Reclass Total

Gross written premium $ 1,195.5 $ 724.5 $ 1,920.0 $ — $ 12.9 $ — $ 1,932.9

Net written premium 876.3 575.5 1,451.8 — (4.4) — 1,447.4

Net earned premium 705.4 566.0 1,271.4 — 7.3 — 1,278.7

Loss and loss adjustment expenses incurred, net 419.1 351.7 770.8 (3.5) 7.1 — 774.4

Acquisition costs, net 185.2 137.6 322.8 (56.2) 4.0 — 270.6

Other underwriting expenses 41.5 40.2 81.7 — 7.7 — 89.4

Underwriting income (loss) 59.6 36.5 96.1 59.7 (11.5) — 144.3

Services revenues 120.2 — 120.2 (61.9) — (58.3) —

Services expenses 92.7 — 92.7 — — (92.7) —

Net services fee income 27.5 — 27.5 (61.9) — 34.4 —

Services noncontrolling loss 0.1 — 0.1 — — (0.1) —

Net services income 27.6 — 27.6 (61.9) — 34.3 —

Segment income (loss) 87.2 36.5 123.7 (2.2) (11.5) 34.3 144.3

Net investment income 139.4 — 139.4

Net investment gains (losses) 0.4 — 0.4

Other revenues (1.3) 58.3 57.0

Net corporate and other expenses (38.8) (92.7) (131.5)

Intangible asset amortization (5.7) — (5.7)

Interest expense (39.2) — (39.2)

Foreign exchange losses (14.5) — (14.5)

Income before income tax expense $ 87.2 $ 36.5 123.7 (2.2) 28.8 (0.1) 150.2

Income tax expense — — (24.9) — (24.9)

Net income 123.7 (2.2) 3.9 (0.1) 125.3

Net income attributable to noncontrolling interests — — (0.6) 0.1 (0.5)

Net income available to SiriusPoint $ 123.7 $ (2.2) $ 3.3 $ — $ 124.8

Attritional losses $ 426.5 $ 325.0 $ 751.5 $ (3.5) $ 1.9 $ — $ 749.9

Catastrophe losses 4.8 62.6 67.4 — — — 67.4

Prior year loss reserve development (12.2) (35.9) (48.1) — 5.2 — (42.9)

Loss and loss adjustment expenses incurred, net $ 419.1 $ 351.7 $ 770.8 $ (3.5) $ 7.1 $ — $ 774.4

Underwriting Ratios: (1)

Attritional loss ratio 60.4 % 57.3 % 59.1 % 58.7 %

Catastrophe loss ratio 0.7 % 11.1 % 5.3 % 5.3 %

Prior year loss development ratio (1.7) % (6.3) % (3.8) % (3.4) %

Loss ratio 59.4 % 62.1 % 60.6 % 60.6 %

Acquisition cost ratio 26.3 % 24.3 % 25.4 % 21.2 %

Other underwriting expenses ratio 5.9 % 7.1 % 6.4 % 7.0 %

Combined ratio 91.6 % 93.5 % 92.4 % 88.8 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Page 12 of 23

SiriusPoint Ltd.

Consolidated Results - by Quarter

(expressed in millions of U.S. dollars, except ratios)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Revenues

Gross written premium $ 978.2 $ 1,002.9 $ 898.3 $ 874.4 $ 948.2

Net written premium 710.3 695.2 655.1 670.3 704.4

Net earned premium 640.3 638.9 667.4 647.7 652.0

Expenses

Loss and loss adjustment expenses incurred, net 358.2 362.9 372.2 372.9 372.6

Acquisition costs, net 156.8 147.8 173.2 139.8 140.9

Other underwriting expenses 51.8 50.5 54.9 43.6 48.3

Underwriting income $ 73.5 $ 77.7 $ 67.1 $ 91.4 $ 90.2

Attritional losses $ 371.9 $ 375.4 $ 387.2 $ 381.8 $ 381.8

Catastrophe losses, net of reinsurance and reinstatement premiums

1.3 5.4 7.0 — (0.5)

Favorable prior year loss reserve development

$ (15.0) $ (17.9) $ (22.0) $ (8.9) $ (8.7)

Underwriting Ratios (1):

Loss ratio 55.9 % 56.8 % 55.8 % 57.6 % 57.1 %

Acquisition cost ratio 24.5 % 23.1 % 26.0 % 21.6 % 21.6 %

Other underwriting expenses ratio 8.1 % 7.9 % 8.2 % 6.7 % 7.4 %

Combined ratio 88.5 % 87.8 % 90.0 % 85.9 % 86.1 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium.

Page 13 of 23

SiriusPoint Ltd.

Core Results - by Quarter (1)

(expressed in millions of U.S. dollars, except ratios)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Revenues

Gross written premium $ 981.5 $ 1,003.8 $ 896.9 $ 871.6 $ 930.1

Net written premium 709.5 696.8 660.9 664.9 699.8

Net earned premium 638.8 638.3 676.6 643.5 645.6

Expenses

Loss and loss adjustment expenses incurred, net 356.6 349.7 389.5 370.8 365.6

Acquisition costs, net 179.9 171.8 188.7 163.0 168.4

Other underwriting expenses 47.3 45.9 49.8 40.1 44.0

Underwriting income 55.0 70.9 48.6 69.6 67.6

Services revenues 59.4 54.0 45.7 58.5 58.1

Services expenses 49.6 46.1 41.4 48.5 49.6

Net services fee income 9.8 7.9 4.3 10.0 8.5

Services noncontrolling (income) loss 0.1 0.5 (0.1) 0.1 0.2

Net services income 9.9 8.4 4.2 10.1 8.7

Segment income $ 64.9 $ 79.3 $ 52.8 $ 79.7 $ 76.3

Attritional losses $ 372.0 $ 376.5 $ 397.5 $ 379.9 $ 379.9

Catastrophe losses, net of reinsurance and reinstatement premiums

1.3 5.4 7.0 — (0.5)

Favorable prior year loss reserve development

$ (16.7) $ (32.2) $ (15.0) $ (9.1) $ (13.8)

Underwriting Ratios (2):

Loss ratio 55.8 % 54.8 % 57.6 % 57.6 % 56.6 %

Acquisition cost ratio 28.2 % 26.9 % 27.9 % 25.3 % 26.1 %

Other underwriting expenses ratio 7.4 % 7.2 % 7.4 % 6.2 % 6.8 %

Combined ratio 91.4 % 88.9 % 92.9 % 89.1 % 89.5 %

Accident year loss ratio 58.4 % 59.8 % 59.8 % 59.0 % 58.8 %

Accident year combined ratio 94.0 % 93.9 % 95.0 % 90.6 % 91.7 %

Attritional loss ratio 58.2 % 59.0 % 58.8 % 59.0 % 58.8 %

Combined ratio ex. catastrophe losses 91.2 % 88.1 % 91.9 % 89.1 % 89.6 %

(1)Collectively, the sum of our two segments, Reinsurance and Insurance & Services, constitute our "Core" results. Core underwriting income, Core net services income, Core income, Core combined ratio, accident year loss ratio, accident year combined ratio and attritional loss ratio are non-GAAP financial measures. We believe it is useful to review Core results as it better reflects how management views the business and reflects our decision to exit the run off business. The sum of Core results and Corporate results are equal to the consolidated results of operations.

(2)Underwriting ratios are calculated by dividing the related expense by net earned premium. Accident year loss ratio and accident year combined ratio exclude prior year loss reserve development to present the impact of current accident year net loss and loss adjustment expenses on the loss ratio and combined ratio, respectively. Attritional loss ratio and combined ratio ex. catastrophe losses exclude catastrophe losses from the respective ratios as they are not predictable as to timing and amount.

Page 14 of 23

SiriusPoint Ltd.

Insurance & Services Segment - by Quarter

(expressed in millions of U.S. dollars, except ratios)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Revenues

Gross written premium $ 644.6 $ 684.6 $ 556.0 $ 562.0 $ 560.4

Net written premium 422.4 461.1 377.1 396.8 392.8

Net earned premium 381.7 380.1 395.0 381.2 369.2

Expenses

Loss and loss adjustment expenses incurred, net 216.5 215.7 230.5 225.3 209.2

Acquisition costs, net 104.2 108.0 113.1 98.3 97.9

Other underwriting expenses 25.6 26.3 24.9 19.9 22.6

Underwriting income 35.4 30.1 26.5 37.7 39.5

Services revenues 59.4 54.0 45.7 58.5 58.1

Services expenses 49.6 46.1 41.4 48.5 49.6

Net services fee income 9.8 7.9 4.3 10.0 8.5

Services noncontrolling (income) loss 0.1 0.5 (0.1) 0.1 0.2

Net services income 9.9 8.4 4.2 10.1 8.7

Segment income $ 45.3 $ 38.5 $ 30.7 $ 47.8 $ 48.2

Attritional losses $ 231.3 $ 230.8 $ 238.4 $ 234.8 $ 218.9

Catastrophe losses, net of reinsurance and reinstatement premiums

1.3 — 2.5 — —

Favorable prior year loss reserve development

$ (16.1) $ (15.1) $ (10.4) $ (9.5) $ (9.7)

Underwriting Ratios (1):

Loss ratio 56.7 % 56.7 % 58.4 % 59.1 % 56.7 %

Acquisition cost ratio 27.3 % 28.4 % 28.6 % 25.8 % 26.5 %

Other underwriting expenses ratio 6.7 % 6.9 % 6.3 % 5.2 % 6.1 %

Combined ratio 90.7 % 92.0 % 93.3 % 90.1 % 89.3 %

Accident year loss ratio 60.9 % 60.7 % 61.0 % 61.6 % 59.3 %

Accident year combined ratio 94.9 % 96.1 % 95.9 % 92.6 % 91.9 %

Attritional loss ratio 60.6 % 60.7 % 60.4 % 61.6 % 59.3 %

Combined ratio ex. catastrophe losses 90.4 % 92.0 % 92.7 % 90.1 % 89.3 %

(1)Underwriting ratios are calculated by dividing the related expense by net earned premium. Accident year loss ratio, accident year combined ratio and attritional loss ratio are non-GAAP financial measures. Accident year loss ratio and accident year combined ratio exclude prior year loss reserve development to present the impact of current accident year net loss and loss adjustment expenses on the loss ratio and combined ratio, respectively. Attritional loss ratio and combined ratio ex. catastrophe losses exclude catastrophe losses from the respective ratios as they are not predictable as to timing and amount.

Page 15 of 23

SiriusPoint Ltd.

Reinsurance Segment - by Quarter

(expressed in millions of U.S. dollars, except ratios)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Revenues

Gross written premium $ 336.9 $ 319.2 $ 340.9 $ 309.6 $ 369.7

Net written premium 287.1 235.7 283.8 268.1 307.0

Net earned premium 257.1 258.2 281.6 262.3 276.4

Expenses

Loss and loss adjustment expenses incurred, net 140.1 134.0 159.0 145.5 156.4

Acquisition costs, net 75.7 63.8 75.6 64.7 70.5

Other underwriting expenses 21.7 19.6 24.9 20.2 21.4

Underwriting income $ 19.6 $ 40.8 $ 22.1 $ 31.9 $ 28.1

Attritional losses $ 140.7 $ 145.7 $ 159.1 $ 145.1 $ 161.0

Catastrophe losses, net of reinsurance and reinstatement premiums

— 5.4 4.5 — (0.5)

(Favorable) adverse prior year loss reserve development

$ (0.6) $ (17.1) $ (4.6) $ 0.4 $ (4.1)

Underwriting Ratios (1):

Loss ratio 54.5 % 51.9 % 56.5 % 55.5 % 56.6 %

Acquisition cost ratio 29.4 % 24.7 % 26.8 % 24.7 % 25.5 %

Other underwriting expense ratio 8.4 % 7.6 % 8.8 % 7.7 % 7.7 %

Combined ratio 92.3 % 84.2 % 92.1 % 87.9 % 89.8 %

Accident year loss ratio 54.7 % 58.5 % 58.1 % 55.3 % 58.1 %

Accident year combined ratio 92.6 % 90.8 % 93.8 % 87.7 % 91.3 %

Attritional loss ratio 54.7 % 56.4 % 56.5 % 55.3 % 58.3 %

Combined ratio ex. catastrophe losses 92.3 % 82.1 % 90.5 % 87.9 % 90.0 %

Page 16 of 23

SiriusPoint Ltd.

Investments - by Quarter

(expressed in millions of U.S. dollars)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Fair Value % Fair Value % Fair Value % Fair Value % Fair Value %

Asset-backed securities $ 842.9 15.3 % $ 866.2 16.2 % $ 921.1 16.5 % $ 914.4 16.4 % $ 984.4 18.9 %

Residential mortgage-backed securities 960.0 17.4 % 943.0 17.8 % 963.1 17.2 % 974.4 17.5 % 916.9 17.6 %

Commercial mortgage-backed securities 256.1 4.6 % 211.6 4.0 % 231.9 4.1 % 204.4 3.7 % 177.6 3.4 %

Corporate debt securities 2,237.2 40.6 % 2,040.1 38.4 % 2,198.2 39.2 % 2,043.0 36.7 % 1,701.3 32.6 %

U.S. government and government agency 840.6 15.2 % 811.8 15.3 % 835.7 14.9 % 990.1 17.7 % 936.2 18.0 %

Non-U.S. government and government agency 20.1 0.4 % 20.2 0.4 % 18.6 0.3 % 19.3 0.2 % 19.5 0.3 %

Total debt securities, available for sale 5,156.9 93.5 % 4,892.9 92.1 % 5,168.6 92.2 % 5,145.6 92.2 % 4,735.9 90.8 %

Asset-backed securities 5.1 0.1 % 5.2 0.1 % 5.9 0.1 % 8.6 0.2 % 9.7 0.2 %

Residential mortgage-backed securities 27.0 0.5 % 43.5 0.8 % 45.0 0.8 % 46.1 0.8 % 47.0 0.9 %

Commercial mortgage-backed securities 26.4 0.5 % 29.9 0.6 % 31.9 0.6 % 36.1 0.6 % 38.6 0.7 %

Corporate debt securities 3.4 0.1 % 3.6 0.1 % 3.7 0.1 % 3.7 0.1 % 3.5 0.1 %

U.S. government and government agency 2.9 0.1 % 3.8 0.1 % 3.8 0.1 % 4.2 0.1 % 4.1 0.1 %

Total debt securities, trading 64.8 1.3 % 86.0 1.7 % 90.3 1.7 % 98.7 1.8 % 102.9 2.0 %

Short-term investments 7.5 0.1 % 32.5 0.6 % 28.3 0.5 % 24.6 0.3 % 54.9 1.0 %

Other long-term investments 57.5 1.0 % 63.7 1.2 % 88.1 1.6 % 93.5 1.7 % 92.2 1.8 %

Cost and equity method investments 60.9 1.1 % 72.9 1.4 % 69.3 1.2 % 66.8 1.2 % 68.8 1.3 %

Investments in funds valued at net asset value 167.4 3.0 % 158.8 3.0 % 157.7 2.8 % 158.0 2.8 % 159.1 3.1 %

Total investments $ 5,515.0 100.0 % $ 5,306.8 100.0 % $ 5,602.3 100.0 % $ 5,587.2 100.0 % $ 5,213.8 100.0 %

Page 17 of 23

SiriusPoint Ltd.

Earnings per Share - by Quarter

(expressed in millions of U.S. dollars, except share and per share data)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Weighted-average number of common shares outstanding:

Basic number of common shares outstanding 116,732,354 116,725,419 116,788,646 116,726,540 116,523,435

Dilutive effect of options, restricted share awards, restricted share units 2,279,377 4,969,637 5,050,320 2,091,363 2,146,036

Diluted number of common shares outstanding 119,011,731 121,695,056 121,838,966 118,817,903 118,669,471

Basic earnings per common share:

Net income available to SiriusPoint common shareholders $ 68.6 $ 99.6 $ 240.0 $ 86.8 $ 59.2

Net income allocated to SiriusPoint participating common shareholders — (0.1) (0.1) (0.1) (0.1)

Net income allocated to SiriusPoint common shareholders $ 68.6 $ 99.5 $ 239.9 $ 86.7 $ 59.1

Basic earnings per share available to SiriusPoint common shareholders ⁽¹⁾ $ 0.59 $ 0.85 $ 2.05 $ 0.74 $ 0.51

Diluted earnings per common share:

Net income available to SiriusPoint common shareholders $ 68.6 $ 99.6 $ 240.0 $ 86.8 $ 59.2

Net income allocated to SiriusPoint participating common shareholders — (0.1) (0.1) (0.1) (0.1)

Net income allocated to SiriusPoint common shareholders $ 68.6 $ 99.5 $ 239.9 $ 86.7 $ 59.1

Diluted earnings per share available to SiriusPoint common shareholders ⁽¹⁾ $ 0.58 $ 0.82 $ 1.97 $ 0.73 $ 0.50

(1)Basic earnings per share is based on the weighted average number of common shares and participating securities outstanding during the period. The Company treats certain of its unvested restricted shares as participating securities. The weighted average number of common shares excludes any dilutive effect of outstanding warrants, options or restricted share awards and units. Diluted earnings per share is based on the weighted average number of common shares outstanding and includes any dilutive effects of warrants, options, restricted share awards and units, and is determined using the treasury stock method. In the event of a net loss, all participating securities, outstanding warrants, options and restricted shares and units are excluded from both basic and diluted loss per share since their inclusion would be anti-dilutive.

Page 18 of 23

SiriusPoint Ltd.

Annualized Return on Average Common Shareholders’ Equity - by Quarter

(expressed in millions of U.S. dollars, except share and per share data and ratios)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Net income available to SiriusPoint common shareholders $ 68.6 $ 99.6 $ 240.0 $ 86.8 $ 59.2

Common shareholders’ equity attributable to SiriusPoint common shareholders - beginning of period 2,302.4 2,269.8 2,009.9 1,905.7 1,825.2

Common shareholders’ equity attributable to SiriusPoint common shareholders - end of period 2,275.9 2,302.4 2,269.8 2,009.9 1,905.7

Average common shareholders’ equity attributable to SiriusPoint common shareholders $ 2,289.2 $ 2,286.1 $ 2,139.9 $ 1,957.8 $ 1,865.5

Annualized return on average common shareholders’ equity attributable to SiriusPoint common shareholders (1)

12.0 % 17.4 % 44.9 % 17.7 % 12.7 %

(1)Annualized return on average common shareholders’ equity attributable to SiriusPoint common shareholders is calculated by dividing annualized net income available to SiriusPoint common shareholders for the period by the average common shareholders’ equity determined using the common shareholders’ equity balances at the beginning and end of the period.

Page 19 of 23

SiriusPoint Ltd.

Book Value per Share - by Quarter

(expressed in millions of U.S. dollars, except share and per share data)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Common shareholders’ equity attributable to SiriusPoint common shareholders $ 2,275.9 $ 2,302.4 $ 2,269.8 $ 2,009.9 $ 1,905.7

Accumulated other comprehensive income (loss), net of tax (21.3) 6.3 61.9 52.3 46.5

Common shareholders’ equity attributable to SiriusPoint common shareholders ex. AOCI 2,297.2 2,296.1 2,207.9 1,957.6 1,859.2

Intangible assets 137.4 139.8 121.2 123.6 135.1

Goodwill 18.6 18.6 — — —

Tangible common shareholders' equity attributable to SiriusPoint common shareholders $ 2,119.9 $ 2,144.0 $ 2,148.6 $ 1,886.3 $ 1,770.6

Common shares outstanding 116,065,965 115,936,935 116,989,799 116,807,497 116,759,539

Effect of dilutive stock options and restricted share units 1,848,708 5,065,622 4,983,345 2,034,652 2,136,069

Book value per diluted common share denominator 117,914,673 121,002,557 121,973,144 118,842,149 118,895,608

Book value per common share $ 19.61 $ 19.86 $ 19.40 $ 17.21 $ 16.32

Book value per diluted common share $ 19.30 $ 19.03 $ 18.61 $ 16.91 $ 16.03

Book value per diluted common share ex. AOCI (1)

$ 19.48 $ 18.98 $ 18.10 $ 16.47 $ 15.64

Tangible book value per diluted common share (1)

$ 17.98 $ 17.72 $ 17.62 $ 15.87 $ 14.89

(1)Book value per diluted common share excluding AOCI and tangible book value per diluted common share, as presented, are non-GAAP financial measures and the most directly comparable U.S. GAAP measure is book value per diluted common share. Management believes it is useful to exclude AOCI because it may fluctuate significantly between periods based on movements in interest and currency rates. Tangible book value per diluted common share excludes goodwill and intangible assets. Management believes that effects of goodwill and intangible assets make book value comparisons to less acquisitive peer companies less meaningful.

Page 20 of 23

SiriusPoint Ltd.

Net Corporate and Other Expenses - by Quarter

(expressed in millions of U.S. dollars)

June 30,

2026 March 31,

2026 December 31,

2025 September 30,

2025 June 30,

2025

Net corporate and other expenses $ 73.7 $ 71.2 $ 63.0 $ 62.5 $ 70.9

MGA Service expenses $ 49.6 $ 46.1 $ 41.4 $ 48.5 $ 49.6

Corporate and other expenses $ 20.4 $ 19.8 $ 13.9 $ 12.8 $ 19.0

Salaries, benefits and incentives 4.9 5.4 2.1 3.4 1.8

Professional fees 8.8 8.5 6.1 6.3 5.6

Taxes and regulatory fees 1.5 1.7 2.5 0.6 5.6

Corporate insurance 1.4 1.4 1.1 1.4 0.9

Depreciation 1.0 1.0 2.1 1.1 1.1

Other corporate expenses 2.8 1.8 — — 4.0

Non-recurring corporate and other expenses $ 3.7 $ 5.3 $ 7.7 $ 1.2 $ 2.3

Salaries, benefits and incentives 2.2 4.0 6.3 0.3 0.3

Professional fees 1.5 1.3 1.4 0.9 2.0

Page 21 of 23

SiriusPoint Ltd.

Operating and Core Operating Net Income and Earnings per Share

June 30, 2026 and 2025

(expressed in millions of U.S. dollars, except share and per share data)

Three months ended Six months ended

June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025

Net income available to SiriusPoint common shareholders $ 68.6 $ 59.2 $ 168.2 $ 116.8

Adjustments:

Gain on sale or deconsolidation of consolidated MGAs — — (25.2) —

Losses on strategic and other investments 6.2 — 8.0 0.5

MGA & Strategic Investment Rationalization 6.2 — (17.2) 0.5

Expense related to loss portfolio transfers 5.2 6.6 10.8 12.5

Foreign exchange (gains) losses (1.8) 16.7 (0.5) 14.5

Other non-recurring items 3.7 — 9.0 —

Income tax expense on adjustments (1)

(2.5) (4.4) (5.2) (5.2)

Operating net income 79.4 78.1 165.1 139.1

Corporate (run off) underwriting results 4.0 7.1 22.8 11.5

Income tax expense on adjustments (1)

(0.8) (1.3) (4.4) (2.2)

Core Operating net income $ 82.6 $ 83.9 $ 183.5 $ 148.4

Weighted average number of diluted common shares used in the determination of earnings per share 119,011,731 118,669,471 120,237,742 118,598,535

Operating diluted earnings per share $ 0.67 $ 0.66 $ 1.37 $ 1.17

Core Operating diluted earnings per share $ 0.69 $ 0.71 $ 1.53 $ 1.25

(1) For the three and six months ended June 30, 2026 and 2025, an effective tax rate of 19% is applied to the above adjustments to calculate the associated income tax expense, where applicable. Periods may have a different effective tax rate based on the jurisdiction of specific transactions.

Page 22 of 23