v3.26.1
Significant Accounting Policies - Additional Information (Details)
 3 Months Ended
Mar. 31, 2026
USD ($)
Fund
Contract
$ / shares
shares
Mar. 31, 2025
USD ($)
Dec. 31, 2025
USD ($)
Fund
Accounting Policies [Line Items]      
Depreciation and amortization expense $ 579,236 $ 577,583  
Cash and cash equivalents 46,845,139 940,731,344 $ 55,397,767
Due from affiliates [1] 7,628,285   15,613,554
Equity method investments 569,340,000   717,930,000
Unrealized (loss) gain on investment [2] (10,943,780) 93,128  
Income tax expense 857,181 1,794,349  
Taxes payable 262,579   17,029,108
Distribution to partners $ 21,360,000 29,300,979  
Safe harbor contribution 3.00%    
Defined Contribution Plan, Cost $ 81,336 56,783  
Distributions Payable to Partners      
Accounting Policies [Line Items]      
PTET accruals     10,104,536
Outstanding Payable Balance      
Accounting Policies [Line Items]      
PTET accruals 0    
Accrued Compensation and Benefits      
Accounting Policies [Line Items]      
PTET accruals     3,224,380
UBT      
Accounting Policies [Line Items]      
Taxes payable $ 0   16,494,887
Long-Term Incentive Plan      
Accounting Policies [Line Items]      
Vesting period of incentive plan 10 years    
Service period of incentive plan 10 years    
Additional permanent profits-interests granted $ 0 0  
Permanent profits-interests vested that were granted in prior years 185,407 357,904  
Permanent profits-interests forfeited 0 0  
Compensation expense on currently unvested permanent profits-interests $ 567,551    
Weighted average period of compensation expense expected to be recognized 1 year    
HHH      
Accounting Policies [Line Items]      
Equity method investments $ 569,340,000   $ 717,930,000
Equity method investments, ownership percentage 15.10%   15.20%
Unrealized (loss) gain on investment $ 148,590,000    
PSGP's Investment PSLP      
Accounting Policies [Line Items]      
Equity method investments $ 54,669,802   $ 79,288,239
Equity method investments, ownership percentage 4.30%   5.20%
Variable Management Fee | Partnership | HHH      
Accounting Policies [Line Items]      
Due from affiliates     $ 3,345,230
U.S. Bank      
Accounting Policies [Line Items]      
Cash and cash equivalents $ 310,697   1,339,595
U.S. Treasury Obligations      
Accounting Policies [Line Items]      
Cash and cash equivalents $ 46,534,442   $ 54,058,172
Number of cash equivalents held | Fund 2   2
JPMorgan 100% U.S. Treasury Securities Money Market Fund      
Accounting Policies [Line Items]      
Percentage of investments cash and cash equivalents 100.00%   100.00%
UBS Select 100% US Treasury Preferred Fund Class T      
Accounting Policies [Line Items]      
Percentage of investments cash and cash equivalents 100.00%   100.00%
HHH Agreements      
Accounting Policies [Line Items]      
Number Of Contracts | Contract 1    
Purchase price $ 900,000,000    
Investment in HHH $ 607,230,000    
Investment amount of calculated share multiplied by publicly traded shares | shares 9,000,000    
Publicly traded price per share | $ / shares $ 67.47    
Deferred asset $ 292,770,000    
Management fees amortization period 20 years    
Impairment charges $ 0    
PSGP      
Accounting Policies [Line Items]      
Due from affiliates 5,660,559   $ 11,800,000
PSGP | PSGP's Investment PSLP      
Accounting Policies [Line Items]      
Unrealized (loss) gain on investment $ (10,943,780) 93,128  
PSCM      
Accounting Policies [Line Items]      
Quarterly management fee percentage 0.375%    
Annual management fee percentage 1.50%    
PSCM | HHH Services Agreement      
Accounting Policies [Line Items]      
Quarterly base fee $ 3,750,000    
Quarterly variable fee percentage 0.375%    
PSCM | West Side Services      
Accounting Policies [Line Items]      
Subsidiary ownership percentage 100.00%    
PSCM | PSCM GP      
Accounting Policies [Line Items]      
Subsidiary ownership percentage 100.00%    
PSCM | PSUS      
Accounting Policies [Line Items]      
Subsidiary ownership percentage 100.00%    
Pershing Square, L.P. | PSGP      
Accounting Policies [Line Items]      
Due from affiliates $ 5,660,559   $ 11,800,000
Unrealized (loss) gain on investment (10,943,780) $ 93,128  
PTET accruals $ 1,639,441    
Pershing Square, L.P. | PSCM      
Accounting Policies [Line Items]      
Ownership percentage 100.00%    
Pershing Square, L.P. | Intermediate Holdings      
Accounting Policies [Line Items]      
Ownership percentage 100.00%    
[1] Includes amounts attributable to consolidated variable interest entities (“VIEs”) for which Pershing Square Holdco, L.P. does not have any direct equity interests.
[2] Includes amounts attributable to consolidated VIEs for which Pershing Square Holdco, L.P. does not have any direct equity interests.