AXIS Capital Holdings Limited reported yesterday that first-quarter net income rose 30 percent on what one analyst termed strong underwriting margins.

The Bermuda-based company reported first-quarter net earnings of $195.2 million, compared with $151.8 million for the comparable 2005 period.

“Strong underwriting margins, investment income and corporate items all contributed to the upside,” wrote Morgan Stanley analyst William Wilt.

The company listed other first-quarter highlights as:

o Gross premiums written of $1.7 billion were in line with gross premiums written of $1.2 billion in the first quarter of 2005.

o Net premiums earned of $633.6 million were in line with net premiums earned of $625.6 million in the first quarter of 2005.

o Combined ratio of 79.5 included favorable prior period reserve development of 9.6 percentage points.

o Total pretax investment income, including net realized losses, increased by 60.9 percent to $82.6 million.

o Annualized return on average common shareholders' equity of 25.4 percent was achieved during the quarter.

Mr. Wilt called the results “broadly positive.”

“Reserve releases of $61 million were $21 million less than we had anticipated, suggesting that underlying margins are running stronger than expected,” he wrote. “The company is well positioned to capitalize on favorable marketplace dynamics,” he added.

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