v3.26.1
UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
REVENUES:    
Total revenues $ 59,390,288 $ 44,139,346
COST OF REVENUES (excluding depreciation and amortization stated below):    
Cost of revenue (including stock-based compensation) 6,307,385 7,108,407
Gross Profit 53,082,903 37,030,939
OPERATING EXPENSES:    
Sales and marketing 4,947,910 2,616,000
General and administrative (including stock-based compensation) 25,872,125 12,263,786
Gain on change in fair value of debt 0 (3,362,103)
Gain on equity securities, at fair value 0 (272,254)
Depreciation and amortization expense 3,934,086 4,758,546
Total operating expenses 34,754,121 16,003,975
Operating Income 18,328,782 21,026,964
OTHER INCOME (EXPENSE):    
Loss on change in fair value of warrant liability 0 (4,806,000)
Interest expense (10,453,592) (9,618,330)
Interest income 663,223 1,175,001
Other income (expense), net 2,518,593 (44,524)
Total other expense (7,271,776) (13,293,853)
Net income before provision for income taxes 11,057,006 7,733,111
Income tax expense 3,790,814 2,334,085
NET INCOME 7,266,192 5,399,026
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST 0 759,443
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC. $ 7,266,192 $ 4,639,583
EARNINGS PER SHARE:    
Earnings per share - basic (in dollars per share) $ 0.07 $ 0.05
Earnings per share - diluted (in dollars per share) $ 0.07 $ 0.05
Weighted-average stock outstanding—basic (in shares) 96,775,889 96,193,199
Weighted-average stock outstanding—diluted (in shares) 99,545,644 97,498,923
Comprehensive income before non-controlling interests $ 7,266,192 $ 5,399,026
Net and comprehensive income attributable to non-controlling interests 0 759,443
COMPREHENSIVE INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC. 7,266,192 4,639,583
Asset management | Nonrelated Party    
REVENUES:    
Total revenues 1,042,443 748,389
Asset management | Related Party    
REVENUES:    
Total revenues 7,416,701 7,024,688
Life solutions    
REVENUES:    
Total revenues 50,567,288 36,298,657
Life solutions | Nonrelated Party    
REVENUES:    
Total revenues 34,016,667 35,397,311
Life solutions | Related Party    
REVENUES:    
Total revenues 16,550,621 901,346
Technology services    
REVENUES:    
Total revenues $ 363,856 $ 67,612