Real estate broker agent receivables: Douglas Elliman Realty is exposed to credit losses for various amounts due from real estate agents, which are included in Agent receivables, net on the condensed consolidated balance sheets, net of an allowance for credit losses. The Company estimates its allowance for credit losses on receivables from agents based on an evaluation of aging of receivables from agents, agent sales in pipeline, any security, specific exposures, historical experience of collections from the individual agents, and current and expected future market trends. The Company estimated that the credit losses for these receivables were $5,386 and $4,746 at March 31, 2026 and December 31, 2025, respectively.


	January 1, 2026		Current Period Provision			Write-offs		Recoveries		March 31, 2026
Allowance for credit losses:

Real estate broker agent receivables	$	4,746	$	867	(1)	$	227	$	—	$	5,386

(1) The current period provision for the real estate broker agent receivables is included in “General and administrative expenses” in the Company’s condensed consolidated statements of operations.


	January 1, 2025		Current Period Provision			Write-offs		Recoveries		March 31, 2025
Allowance for credit losses:

Real estate broker agent receivables	$	4,783	$	1,180	(1)	$	552	$	—	$	5,411