v3.26.1
Note 12 - Revenue
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

Note 12. Revenue

 

Disaggregation of Revenue

 

For the three and six months ended June 30, 2026 and 2025 total revenue and revenue related to contracts with customers within the scope of Topic 606 were ($ in thousands):

 

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

Revenues

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Underwriting services

 

$

7,902

 

 

$

19,858

 

 

$

40,851

 

 

$

25,770

 

Carried interest

 

 

1,551

 

 

 

10,500

 

 

 

2,647

 

 

 

10,500

 

Commissions

 

 

6,567

 

 

 

5,834

 

 

 

9,057

 

 

 

7,848

 

Interest income – customers

 

 

78

 

 

 

53

 

 

 

150

 

 

 

121

 

Other revenue

 

 

216

 

 

 

336

 

 

 

447

 

 

 

437

 

Management fees

 

 

310

 

 

 

103

 

 

 

574

 

 

 

180

 

Total revenue from contracts with customers

 

 

16,624

 

 

 

36,684

 

 

 

53,726

 

 

 

44,856

 

Principal transactions

 

 

(36

)

 

 

2,078

 

 

 

(1,568

)

 

 

1,168

 

Interest income – noncustomer

 

 

201

 

 

 

152

 

 

 

436

 

 

 

259

 

Total revenue

 

$

16,789

 

 

$

38,914

 

 

$

52,594

 

 

$

46,283

 

 

Revenue Recognized at a Point in Time

 

The Company recognizes revenue that is transactional in nature and such revenue is earned at a point in time. For the six months ended June 30, 2026, revenue that was recognized at a point in time includes underwriting services of $40.9 million, carried interest of $2.7 million, commissions of $9.1 million and principal transactions losses of $1.6 million consisting of $3.3 million of realized gains and $4.9 million of unrealized losses. For the six months ended June 30, 2025, revenue that is recognized at a point in time includes underwriting services of $25.8 million, carried interest of $10.5 million , commissions of $7.8 million, and principal transactions  of $1.2 million consisting of $2.6 million of realized gains and $3.8 million of unrealized losses.

 

Revenue Recognized Over Time

 

The Company recognizes revenue over a period of time, generally monthly on a straight-line basis, as services are performed, and performance obligations are satisfied. For the six months ended June 30, 2026, revenue that is recognized over time includes other revenue of $447 thousand, management fees of $574 thousand, interest income from customers of $150 thousand, and interest income-noncustomers of $436 thousand. For the six months ended June 30, 2025, revenue that was recognized over time includes other revenue of $437 thousand, management fees of $180 thousand, and interest income from customers of $121 thousand and interest income from non-customers of $259 thousand.