v3.26.1
Other assets, net and Other liabilities, net
 3 Months Ended
Mar. 31, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other assets, net and Other liabilities, net Other assets, net and Other liabilities, net
The following table provides a breakdown of Other assets, net reported on the Condensed Consolidated Statements of Financial Position.
(Dollars in Thousands)As of March 31, 2026As of December 31, 2025
Fixed assets, net:
Leasehold improvements$18,731 $18,705 
Office equipment and furniture5,809 5,653 
Foreign currency translation adjustment189 184 
Accumulated depreciation (7,449)(6,852)
Fixed assets, net17,280 17,690 
Accrued income15,108 18,409 
Prepaid expenses10,370 8,268 
Sundry receivables4,724 4,908 
Other receivables
2,779 2,683 
Third party receivables related to IRE— 2,082 
Other assets2,367 2,406 
Other assets, net (1)
$52,628 $56,446 

(1) As of March 31, 2026 and December 31, 2025, these amounts include $0.2 million and $0.2 million, respectively, in receivables due from related parties. See Note 17 (Related Party Transactions) for further details.

The following table provides a breakdown of Other liabilities, net reported on the Condensed Consolidated Statements of Financial Position.
(Dollars in Thousands)As of March 31, 2026As of December 31, 2025
Payroll taxes1,162 1,754 
Payroll1,522 869 
Corporation tax payable2,347 2,532 
Accrued legal4,332 4,496 
Other (1)
3,014 5,025 
Other Liabilities, net (2)
$12,377 $14,676 
(1) The other category is comprised primarily of miscellaneous payables and provisions.
(2) As of March 31, 2026 and December 31, 2025, these amounts include $0.8 million and $0.7 million, respectively, in liabilities due to related parties.