v3.26.1
SEGMENT REPORTING (Tables)
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Schedule of Revenue by Segment
Revenue related to the Company’s reportable segments is as follows:
Three Months Ended March 31,
20262025
Asset management
$8,459,144 $7,773,077 
Life solutions
50,567,288 36,298,657 
Technology services
363,856 67,612 
Total revenue
$59,390,288 $44,139,346 
Schedule of Segment Information
Cost of revenue (including stock-based compensation) related to the Company’s reportable segments is as follows:
Three Months Ended March 31,
20262025
Asset management
$2,595,978 $2,742,018 
Life solutions
3,085,681 3,900,859 
Technology services
625,726 465,530 
Total cost of revenue (including stock-based compensation)
$6,307,385 $7,108,407 
Gross profit related to the Company’s reportable segments and the reconciliation of the total gross profit to net income is as follows:
Three Months Ended March 31,
20262025
Asset management
$5,863,166 $5,031,059 
Life solutions
47,481,607 32,397,798 
Technology services
(261,870)(397,918)
Total gross profit
$53,082,903 $37,030,939 
Sales and marketing
(4,947,910)(2,616,000)
General and administrative (including stock-based compensation)
(25,872,125)(12,263,786)
Depreciation and amortization expense
(3,934,086)(4,758,546)
Other income (expense), net
2,518,593 (44,524)
Loss on change in fair value of warrant liability
— (4,806,000)
Interest expense
(10,453,592)(9,618,330)
Interest income
663,223 1,175,001 
Gain (loss) on change of fair value of debt
— 3,362,103 
Unrealized gain (loss) on investments
— 272,254 
Income tax expense(3,790,814)(2,334,085)
Less: Net (income) loss attributable to non-controlling interest— (759,443)
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.
$7,266,192 $4,639,583 
Schedule of Revenue by Geographic Location
Revenue by geographic location:
Three Months Ended March 31,
20262025
United States$52,929,682 $33,457,048 
Luxembourg6,400,287 7,926,034 
Other60,320 2,756,264 
Total revenue$59,390,289 $44,139,346