v3.26.1
Variable Interest Entities
3 Months Ended
Jun. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Variable Interest Entities
6. Variable Interest Entities
The Company holds variable interests in entities that are considered VIEs because limited partners or members do not have substantive participating rights to remove the Company as the general partner, managing member and/or investment manager or to terminate the entity without cause by simple majority vote. The Company’s variable interests primarily consist of direct equity interests in the Funds. In these capacities, the Company generally acts as sponsor of the applicable Funds and has the authority to make all significant investment and operating decisions.
Consolidated Variable Interest Entities
The following table presents the assets and liabilities of consolidated VIEs that are included in the Condensed Consolidated Balance Sheets.
June 30, 2026March 31, 2026
Assets of Consolidated Funds and Partnerships:
Investments657,237 487,357 
Other assets1,536 9,516 
Total assets$658,773 $496,873 
Liabilities of Consolidated Funds and Partnerships:
Subscriptions in advance$14,349 $55,561 
Other liabilities28,054 12,902 
Total liabilities$42,403 $68,463 
Non-consolidated Variable Interest Entities
Certain Funds that are VIEs are not consolidated because the Company has determined it is not the primary beneficiary based upon the Company’s equity interest percentage in each of the applicable VIEs. The total remaining unfunded commitments to the non-consolidated VIEs was $198,704 and $185,210 as of June 30, 2026 and March 31, 2026, respectively. Investor commitments are the primary source of financing for the non-consolidated VIEs.
The maximum exposure to loss represents the potential loss of assets recognized by the Company relating to these non-consolidated VIEs. The Company believes that its maximum exposure to loss is limited because it establishes separate limited liability or limited partnership entities to serve as the general partner or managing member of the Funds.
The carrying value of assets and liabilities recognized in the Condensed Consolidated Balance Sheets related to the Company’s interests in these non-consolidated VIEs and the Company’s maximum exposure to loss relating to non-consolidated VIEs were as follows:
June 30, 2026March 31, 2026
Investments$291,606 $284,958 
Fees receivable52,991 43,607 
Due from related parties7,144 7,573 
Total VIE Assets351,741 336,138 
Less: Non-controlling interests(817)(2,190)
Maximum exposure to loss$350,924 $333,948