v3.26.1
Condensed Consolidated Statements of Financial Condition (Unaudited) - USD ($)
$ in Thousands
Jun. 30, 2026
Dec. 31, 2025
Assets:    
Cash and cash equivalents $ 59,154 $ 145,452
Investments ($89,324 and $109,210) [1] 553,044 436,485
Accounts Receivable, before Allowance for Credit Loss 83,541 79,775
Receivable from Broker-Dealer and Clearing Organization [1] 945 1,865
Property and equipment—net 60,797 65,068
Operating lease right-of-use assets—net 94,521 97,342
Goodwill and intangible assets—net 19,752 20,040
Other assets ($455 and $199) [1] 29,225 30,667
Total assets 900,979 876,694
Liabilities:    
Accrued compensation and benefits 43,945 80,614
Distribution and service fees payable 8,265 8,623
Operating Lease, Liability 134,390 138,326
Income tax payable 1,748 1,650
Due to brokers ($93 and $170) [1] 1,942 319
Other liabilities and accrued expenses ($387 and $333) [1] 15,321 13,314
Total liabilities 205,611 242,846
Commitments and contingencies
Temporary Equity, Including Noncontrolling Interest 41,104 22,805
Stockholders’ equity:    
Common stock, $0.01 par value; 500,000,000 shares authorized; 58,224,453 shares issued and 51,004,418 shares outstanding at September 30, 2025 and 57,492,567 shares issued and 50,574,641 shares outstanding at December 31, 2024 589 583
Additional paid-in capital 1,017,499 992,948
Accumulated deficit (85,063) (105,806)
Accumulated other comprehensive loss (5,354) (4,657)
Treasury stock, at cost, 7,220,035 and 6,917,926 shares at September 30, 2025 and December 31, 2024, respectively (338,296) (321,115)
Total stockholders’ equity attributable to Cohen & Steers, Inc. 589,375 561,953
Equity, Attributable to Noncontrolling Interest 64,889 49,090
Total stockholders' equity 654,264 611,043
Total liabilities, redeemable noncontrolling interests and stockholders’ equity $ 900,979 $ 876,694
[1] Amounts in parentheses represent balances attributable to certain consolidated investment vehicles that are considered variable interest entities (VIEs) at June 30, 2026 and December 31, 2025. The assets may only be used to settle obligations of each VIE and the liabilities are the sole obligation of each VIE, for which creditors do not have recourse to the general credit of the Company.