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Press Release - August 1, 2002

EMC Insurance Group Inc. Reports 2002 Second Quarter Results

DES MOINES, Iowa (Aug. 1, 2002)- EMC Insurance Group Inc. (Nasdaq/NM:EMCI) today reported operating income of $0.45 per share for the second quarter ended June 30, 2002 compared to an operating loss of $0.25 per share for the second quarter of 2001.

Net income, including realized investment gains/losses, totaled $2,945,000 ($0.26 per share) for the second quarter of 2002 compared to a net loss of $2,846,000 ($0.25 per share) for the second quarter of 2001.

As previously reported, net income for the second quarter of 2002 reflects an "other than temporary" security impairment write down of the Company's investment in MCI Communications Corporation corporate bonds totaling $3,821,000. This write down resulted in a realized loss of $0.22 per share. Total realized losses for the second quarter of 2002 amounted to $3,372,000, or $0.19 per share.

Operating income for the six months ended June 30, 2002 was $0.76 per share compared to an operating loss of $0.10 per share for the same period in 2001. Net income, including realized investment gains/losses, totaled $6,635,000 ($0.58 per share) compared to a net loss of $781,000 ($0.07 per share) for the same period in 2001.

"The improved operating results the Company is experiencing reflect previous rate increases, disciplined underwriting, and a significant decrease in the impact of storm and large losses," said President and CEO Bruce Kelley. "We are on the final approach of the Corporate Strategic Plan we implemented two years ago with the goals of improved rate adequacy, careful underwriting and a review of current and new business opportunities. The six-month results confirm that we are seeing positive results from our business strategy. Premium rate levels have continued to grow larger during the first six months of 2002 and we expect this trend to continue through the rest of the year."

Catastrophe and storm losses amounted to $0.22 per share in the second quarter of 2002 compared to $0.68 per share in the second quarter of 2001. For the first six months of 2002, catastrophe and storm losses totaled $0.28 per share compared to $0.73 per share for the same period of 2001.

The Company's GAAP combined ratio was 101.5 percent in the second quarter of 2002 compared to 119.9 percent in the second quarter of 2001. For the first six months of 2002, the GAAP combined ratio was 102.6 percent compared to 114.4 percent for the first six months of 2001.

Net book value of the Company's stock as of June 30, 2002 was $12.74 per share, an increase from $12.40 per share at December 31, 2001.

EMC Insurance Group Inc., the publicly-held insurance holding company of EMC Insurance Companies, owns subsidiaries with operations in property and casualty insurance and reinsurance. EMC Insurance Companies is one of the largest property and casualty groups in Iowa and among the top 60 insurance groups nationwide. For more information, visit our website www.emcinsurance.com.

The Private Securities Litigation Reform Act of 1995 provides issuers the opportunity to make cautionary statements regarding forward-looking statements. Accordingly, any forward-looking statement contained in this report is based on management's current expectations and actual results of the Company may differ materially from such expectations. The risks and uncertainties that may affect the actual results of the Company include but are not limited to the following: catastrophic events and the occurrence of significant severe weather conditions; state and federal legislation and regulations; rate competition; changes in interest rates and the performance of financial markets; the adequacy of loss and settlement expense reserves, including asbestos and environmental claims; rate agency actions and other risks and uncertainties inherent to the Company's business.

 

                                    Summary of Consolidated Financial Data


                                      Three Months Ended           Six Months Ended
                                           June 30,                    June 30,
                                     2002          2001          2002           2001
                                 ---------------------------------------------------------

Premiums earned......             $ 73,348,688  $ 63,315,356 $ 141,858,080  $ 123,409,237
Net investment
 income..............                8,346,315     7,781,702    16,605,026     15,149,897
Other income.........                  260,163       196,102       377,275        441,956
                                ---------------------------------------------------------

Total revenues.......              81,955,166    71,293,160   158,840,381    139,001,090

Losses and
 expenses............              75,064,484    76,333,584   146,751,295    141,950,763
                               ---------------------------------------------------------

Operating income
 (loss) before
income tax expense
 (benefit)...........                6,890,682    (5,040,424)   12,089,086     (2,949,673)

Realized investment
 (losses) gains......               (3,372,379)       14,662    (3,100,460)       601,738
                                 ---------------------------------------------------------

Income (loss)
 before income
 tax expense
 (benefit)...........                3,518,303    (5,025,762)    8,988,626     (2,347,935)

Income tax
 expense (benefit)...                  573,617    (2,179,897)    2,354,063     (1,567,223)
                                 ---------------------------------------------------------

Net income
 (loss)......                      $ 2,944,686  $ (2,845,865)  $ 6,634,563     $ (780,712)
                                 =========================================================

Operating income (loss)
 per share.......
 - basic and
  diluted....                           $ 0.45       $ (0.25)       $ 0.76        $ (0.10)
                                 =========================================================

Net income (loss) per
 share - basic and
  diluted....                           $ 0.26       $ (0.25)       $ 0.58        $ (0.07)
                                 =========================================================

Dividend per
 share.......                           $ 0.15        $ 0.15        $ 0.30         $ 0.30
                                 =========================================================

Average number of
 shares outstanding
   - basic and
   diluted...                       11,374,729    11,309,536    11,357,957     11,304,055
                                 =========================================================
                          Property &                                  
                          casualty                                   
    Written              insurance                 Reinsurance                 Total            
    premiums         2002          2001          2002         2001       2002          2001     
------------------------------------------------------------------------------------------------
                                                                      
Three months                                                          
 ended:                                                               
 March 31,..... $ 54,843,250  $ 63,641,476 $ 17,296,985 $ 12,135,124  $ 72,140,235  $ 75,776,600
 June 30,......   62,295,162    55,052,409   17,683,733   13,832,098    79,978,895    68,884,507
 September 30,.            -             -            -            -            -              0
 December 31,..            -             -            -            -             -             0
               ---------------------------------------------------------------------------------
                                                                      
Year to date:..$ 117,138,412 $ 118,693,885 $ 34,980,718 $ 25,967,222 $ 152,119,130 $ 144,661,107
               =================================================================================

                     CONSOLIDATED BALANCE SHEETS


                                             June 30,    December 31,
                                               2002          2001
                                           ------------- -------------
                  ASSETS                    (Unaudited)
-------------------------------------------
Investments:
Fixed maturities:
 Securities held-to-maturity, at amortized
  cost
 (fair value $29,166,513 and $35,502,755)... $27,165,985   $33,572,602
 Securities available-for-sale, at fair
  value
 (amortized cost $387,761,595 and
  $384,410,393)............................. 397,356,547   390,214,177
Fixed maturity securities on loan:
 Securities held-to-maturity, at amortized
  cost
 (fair value $37,056,801 and $35,962,133)...  33,453,528    32,505,305
 Securities available-for-sale, at fair
  value
 (amortized cost $23,922,880 and
  $27,325,968)..............................  24,489,880    28,436,008
 Equity securities available-for-sale, at
  fair value
 (cost $38,601,739  and $28,686,321)........  40,301,948    33,322,767
 Other long-term investments................   2,200,229             -
 Short-term investments, at cost............  31,488,569    17,724,458
                                           ------------- -------------
             Total investments.............. 556,456,686   535,775,317

Cash........................................     112,552       558,073
Indebtedness of related party...............   6,833,387             -
Accrued investment income...................   9,061,224     8,659,008
Accounts receivable (net of allowance for
 uncollectible accounts
   of $0 and $573,502)......................     982,327     1,081,024
 Income taxes recoverable....................           -       100,614
 Deferred policy acquisition costs...........  23,514,675    21,363,528
 Deferred income taxes.......................  19,013,189    18,328,807
 Intangible assets, including goodwill, at
  cost less
    accumulated amortization of $2,616,234
    and $2,616,234..........................     941,586       941,586
 Reinsurance receivables.....................  11,430,840    14,501,336
 Prepaid reinsurance premiums................   3,108,326     2,275,231
 Securities lending collateral...............  63,691,867    66,809,518
 Other assets................................   2,028,444     1,170,655
                                           ------------- -------------
           Total assets.....................$697,175,103  $671,564,697
                                           ============= =============

                LIABILITIES
-------------------------------------------
Losses and settlement expenses..............$320,706,875  $314,518,588
Unearned premiums........................... 109,993,212    99,382,176
Other policyholders' funds..................   1,086,608       472,952
Income taxes payable........................     456,983             -
Indebtedness to related party...............           -     2,684,418
Postretirement benefits.....................   7,281,409     6,967,484
Securities lending payable..................  63,691,867    66,809,518
Other liabilities...........................  12,898,544    15,271,938
Surplus notes payable.......................  36,000,000    25,000,000
                                           ------------- -------------
            Total liabilities............... 552,115,498   531,107,074
                                           ------------- -------------

           STOCKHOLDERS' EQUITY
-------------------------------------------
Common stock, $1 par value, authorized
 20,000,000 shares; issued and outstanding,
 11,389,529 shares in 2002 and 11,329,987 
 shares in 2001.............................  11,389,529    11,329,987
Additional paid-in capital..................  67,128,602    66,013,203
Accumulated other comprehensive income......   7,710,404     7,507,672
Retained earnings...........................  58,831,070    55,606,761
                                           ------------- -------------
            Total stockholders' equity...... 145,059,605   140,457,623
                                           ------------- -------------

Total liabilities and stockholders' equity..$697,175,103  $671,564,697
                                           ============= =============


                                      June 30,
                                    (UNAUDITED)
Other data:                     2002          2001
--------------------------------------------------------

Book Value Per Share........       $12.74        $12.77
Price to Book Value.........         1.18x         1.19x

Common stock price:
High........................       $23.50        $15.85
Low.........................       $15.00        $11.72
Close                              $15.05        $15.26
Effective tax rate..........         26.2%       (80.6%)
Statutory surplus as regards
   policyholders-insurance
   subsidiaries (in
    thousands)..............     $139,929      $111,780


      Annualized Data
----------------------------

Net income (loss) as a percent
of beginning stockholders'
equity......................          9.5%       (1.05%)
Average ROE.................          9.3%       (1.07%)
P/E Multiple (price/last 4           32.0x      (763.0x)
 qtrs)......................

EMC Insurance Group Inc., Des Moines

Anita Novak (Investors)
515-280-2515
Lisa Hamilton (Media)
515-362-7589
717 Mulberry Street
Des Moines, IA 50309

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