v3.26.1
Fair Value Measurements
 6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
The fair value of the Company’s financial assets and liabilities is determined in accordance with the fair value hierarchy. The pricing policies and procedures applied to the Company's Level 1 and Level 2 financial assets during the six months ended June 30, 2026 were consistent with those as described in the Company's Annual Report on Form 10-K at December 31, 2025. Level 1 financial assets and liabilities of the Company and consolidated VIEs consist mainly of equity securities and investments in open-end and closed-end investment products that are quoted daily. Level 2 financial assets primarily consist of Government National Mortgage Association (GNMA) mortgage-backed securities held by the Company's wholly-owned limited purpose federal thrift subsidiary, SEI Private Trust Company (SPTC), and Federal Home Loan Bank (FHLB) and other U.S. government agency short-term notes held by SIDCO. The financial assets held by SIDCO were purchased as part of a cash management program requiring only short term, top-tier investment grade government and corporate securities. The financial assets held by SPTC are debt securities issued by GNMA and are backed by the full faith and credit of the U.S. government. These securities were purchased for the sole purpose of satisfying applicable regulatory requirements and have maturity dates which range from 2027 to 2041. The Company's Level 3 financial liabilities at June 30, 2026 and December 31, 2025 consist entirely of the estimated fair value of the
contingent considerations resulting from business acquisitions. There were no transfers of financial assets between levels within the fair value hierarchy during the six months ended June 30, 2026.
The fair value of the Company's investments in funds sponsored by LSV are measured using the net asset value per share (NAV) as a practical expedient. The NAVs of the funds are calculated by the funds' independent custodian and are derived from the fair values of the underlying investments as of the reporting date. The investment funds sponsored by LSV allow for investor redemptions at the end of each calendar month. The investments measured using the NAV as a practical expedient have not been classified in the fair value hierarchy but are presented in the tables below to permit reconciliation to the amounts presented on the accompanying Consolidated Balance Sheets.
The fair value of certain financial assets and liabilities of the Company was determined using the following inputs:
 At June 30, 2026
 
Level 1
Level 2		Level 3NAV as a Practical ExpedientTotal
Financial Assets
SEI Investments Company
Equity securities$69,651 $— $— $— $69,651 
Available-for-sale debt securities— 141,249 — — 141,249 
Securities owned— 25,532 — — 25,532 
Investment funds sponsored by LSV— — — 12,922 12,922 
Investments in limited partnership funds— — — 777 777 
Total financial assets of SEI Investments Company69,651 166,781 — 13,699 250,131 
Consolidated VIEs
Equity securities130,072 — — — 130,072 
Total financial assets of consolidated VIEs130,072 — — — 130,072 
Total financial assets measured at fair value$199,723 $166,781 $— $13,699 $380,203 
Financial Liabilities
SEI Investments Company
Contingent considerations$— $— $6,736 $— $6,736 
Total financial liabilities of SEI Investments Company— — 6,736 — 6,736 
Consolidated VIEs
Securities sold short121,036 — — — 121,036 
Total financial liabilities of consolidated VIEs121,036 — — — 121,036 
Total financial liabilities measured at fair value$121,036 $— $6,736 $— $127,772 
 At December 31, 2025
 
Level 1
Level 2		Level 3NAV as a Practical ExpedientTotal
Financial Assets
SEI Investments Company
Equity securities$67,414 $— $— $— $67,414 
Available-for-sale debt securities— 158,690 — — 158,690 
Securities owned— 33,777 — — 33,777 
Investment funds sponsored by LSV— — — 11,593 11,593 
Investments in limited partnership funds— — — 1,158 1,158 
Total financial assets of SEI Investments Company
Consolidated VIEs
Equity securities113,119 — — — 113,119 
Total financial assets of consolidated VIEs113,119 — — — 113,119 
Total financial assets measured at fair value$180,533 $192,467 $— $12,751 $385,751 
Financial Liabilities
SEI Investments Company
Contingent considerations$— $— $7,834 $— $7,834 
Total financial liabilities of SEI Investments Company— — 7,834 — 7,834 
Consolidated VIEs
Securities sold short108,243 — — — 108,243 
Total financial liabilities of consolidated VIEs108,243 — — — 108,243 
Total financial liabilities measured at fair value$108,243 $— $7,834 $— $116,077