RECAST (Tables)

3 Months Ended

Jun. 30, 2026

Accounting Changes and Error Corrections [Abstract]

Schedule of revision of prior period statements


			Three months ended June 30, 2025
			As previsouly reported						Effect of adoption of ASU 2018-12						As recasted

Revenue:
Fee and commission income			$	107,642					$	—					$	107,642
Net gain on trading securities			45,602						—						45,602
Interest income			198,571						—						198,571
Net insurance revenue			153,257						(9,442)						143,815
Net loss on foreign exchange operations			(12,893)						—						(12,893)
Net gain on derivatives			15,459						—						15,459
Sales of goods and services			17,224						—						17,224
Other income			8,561						—						8,561
TOTAL REVENUE, NET			$	533,423					$	(9,442)					$	523,981

Expense:
Fee and commission expense			$	84,871					$	(517)					$	84,354
Interest expense			113,410						—						113,410
Insurance claims and policyholder benefits, net of reinsurance			80,285						(15,289)						64,996
Payroll and bonuses			93,101						(596)						92,505
Professional services			13,024						—						13,024
Stock compensation expense			23,054						—						23,054
Advertising and sponsorship expense			24,463						—						24,463
General and administrative expense			41,975						—						41,975
Allowance for expected credit losses			4,822						—						4,822
Cost of sales			13,903						—						13,903


TOTAL EXPENSE			$	492,908					$	(16,402)					$	476,506

INCOME BEFORE INCOME TAX			40,515						6,960						47,475

Income tax expense			(10,119)						—						(10,119)

NET INCOME			$	30,396					$	6,960					$	37,356

Less: Net loss attributable to non-controlling interest in subsidiary			—						—						—
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS			$	30,396					$	6,960					$	37,356

OTHER COMPREHENSIVE INCOME
Change in unrealized loss on investments available-for-sale, net of tax effect			2,998						—						2,998
Reclassification adjustment for net realized loss on available-for-sale investments disposed of in the period, net of tax effect			174						—						174
Change in discount rate on liability for future policy benefits			—						(848)						(848)
Foreign currency translation adjustments			(41,804)						—						(41,804)
OTHER COMPREHENSIVE LOSS			(38,632)						(848)						(39,480)

COMPREHENSIVE (LOSS)/INCOME BEFORE NON-CONTROLLING INTERESTS			$	(8,236)					$	6,112					$	(2,124)

Less: Comprehensive loss attributable to non-controlling interest in subsidiary			—						—						—

COMPREHENSIVE (LOSS)/INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS			$	(8,236)					$	6,112					$	(2,124)

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References + Details