v3.26.1
SEGMENT REPORTING (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Revenue by Segment
Revenue related to the Company’s reportable segments is as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Asset management
$7,215,653 $8,761,876 $15,674,797 $16,534,953 
Life solutions
65,425,060 47,300,844 115,992,348 83,599,501 
Technology services
379,277 161,900 743,133 229,512 
Total revenue
$73,019,990 $56,224,620 $132,410,278 $100,363,966 
Schedule of Segment Information
Cost of revenue (including stock-based compensation) related to the Company’s reportable segments is as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Asset management
$3,363,939 $3,047,093 $5,959,917 $5,789,111 
Life solutions
5,033,238 2,510,545 8,118,919 6,411,404 
Technology services
667,274 497,006 1,293,000 962,536 
Total cost of revenue (including stock-based compensation)
$9,064,451 $6,054,644 $15,371,836 $13,163,051 
Gross profit related to the Company’s reportable segments and the reconciliation of the total gross profit to net income is as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Asset management$3,851,714 $5,714,783 $9,714,880 $10,745,842 
Life solutions60,391,822 44,790,299 107,873,429 77,188,097 
Technology services(287,997)(335,106)(549,867)(733,024)
Total gross profit$63,955,539 $50,169,976 $117,038,442 $87,200,915 
Sales and marketing(5,558,460)(3,267,715)(10,506,370)(5,883,715)
General and administrative (including stock-based compensation)(32,956,074)(18,926,329)(58,828,199)(31,190,115)
Gain on change in fair value of debt— — — 3,362,103 
Gain on equity securities, at fair value— (272,254)— — 
Depreciation and amortization expense(3,962,445)(5,184,083)(7,896,531)(9,942,629)
Gain (loss) on change in fair value of warrant liability— 4,183,000 — (623,000)
Interest expense(8,311,904)(8,752,145)(18,765,496)(18,370,475)
Interest income670,783 1,012,278 1,334,006 2,187,279 
Other (expense) income, net(2,861,547)2,718,172 (342,954)2,673,648 
Income tax expense(4,348,850)(4,069,971)(8,139,664)(6,404,056)
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST— (27,240)— (786,683)
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.$6,627,042 $17,583,689 $13,893,234 $22,223,272 
Schedule of Revenue by Geographic Location
Revenue by geographic location:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
United States$66,451,151 $42,988,604 $119,380,833 $91,437,205 
Luxembourg4,903,988 10,629,706 11,304,275 5,003,751 
Other1,664,851 2,606,310 1,725,170 3,923,010 
Total revenue$73,019,990 $56,224,620 $132,410,278 $100,363,966