| 2025 | 2024 | |
| Premiums earned | 105,905,099 | 88,836,254 |
| Loss and loss adjustment | 55,756,547 | 49,822,922 |
| Underwriting expense | 38,580,537 | 35,060,569 |
| Net underwriting gain (loss) | 11,568,015 | 3,952,763 |
| Net investment income | 9,217,113 | 8,009,559 |
| Net realized capital gains (losses) less tax | 1,333,082 | 1,832,720 |
| Net investment gain (loss) |
10,550,195 | 9,842,279 |
| Other income | 1,364,863 | 469,463 |
| Net income before federal income tax | 23,483,072 | 14,264,505 |
| Less: federal income tax | 4,883,586 | 3,411,815 |
| Net income | 18,599,486 | 10,852,690 |
| Combined ratio | 87.1% | 90.8% |
| Direct and assumed written premium | 129,758,681 | 117,386,031 |
| 2025 | 2024 | |
| Cash and short-term investments | 18,183,386 | 20,430,369 |
| Bonds | 250,881,874 | 226,404,849 |
| Stocks | 42,893,338 | 39,035,607 |
| Real estate | 1,436,159 | 1,266,754 |
| Premiums in the course of collection | 16,870,896 | 16,243,609 |
| Interest due and accrued | 1,933,006 | 1,636,537 |
| All other assets | 31,290,071 | 30,939,092 |
| Total admitted assets | 363,488,730 | 335,956,817 |
| Liabilities | ||
| Unearned premium | 66,936,731 | 60,917,639 |
| Reserve for losses | 28,540,114 | 27,297,377 |
| Reserve for loss adjustment expense | 6,158,620 | 5,708,924 |
| All other liabilities | 14,673,426 | 15,347,018 |
| Total liabilities | 116,308,891 | 109,270,958 |
| Surplus accounts | ||
| Special contingent surplus | 900,000 | 900,000 |
| Unassigned surplus | 246,279,839 | 225,785,859 |
| Policyholders surplus | 247,179,839 | 226,685,859 |
| Total liability and surplus | 363,488,730 | 335,956,817 |
The results are Sterling Insurance Company and Sterling Insurance Cooperative, Inc. combined