v3.26.1
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Jun. 30, 2026
Dec. 31, 2025
Current assets:    
Cash and cash equivalents $ 175,631 $ 250,280
Accounts receivable, net of allowance for credit losses of $3,977 and $1,676, respectively 189,371 123,418
Loans and notes receivable from related parties, net of allowance for credit losses of $2,887 and $2,513, respectively $ 302 $ 473
Financing Receivable, after Allowance for Credit Loss, Current, Related Party [Extensible Enumeration] Related Party Related Party
Investments in held-to-maturity debt securities, current $ 2,070 $ 8,179
Prepaid expenses and other current assets 38,067 29,688
Total current assets 405,441 412,038
Loans and notes receivable from related parties, net of allowance for credit losses of $3,922 and $8,222, respectively 990 440
Property and equipment, net 44,389 35,695
Operating lease right-of-use assets 79,864 82,104
Intangible assets, net 6,226 2,543
Goodwill 32,326 30,078
Other assets 2,251 2,242
Total assets 571,487 565,140
Current liabilities:    
Accounts payable and other accrued expenses 14,601 11,998
Accrued payroll and benefits 43,376 46,332
Deferred revenue 34,880 12,522
Distributions payable to related parties 10,886 52,745
Operating lease liabilities, current 9,686 3,958
Notes payable to related parties, current portion $ 55,391 $ 62,340
Notes Payable, Current, Related Party [Extensible Enumeration] Related Party Related Party
Other current liabilities $ 16,643 $ 5,912
Total current liabilities 185,463 195,807
Operating lease liabilities, noncurrent 103,374 106,448
Notes payable to related parties, less current portion $ 245,843 $ 287,745
Notes Payable, Noncurrent, Related Party [Extensible Enumeration] Related Party Related Party
Other liabilities $ 5,353 $ 3,517
Total liabilities 540,033 593,517
Commitments and contingencies (Note 15)
Redeemable noncontrolling interest (Note 10) 0 106,354
Stockholders' equity (deficit):    
Preferred stock, par value $0.0001 per share: 100,000,000 shares authorized, no shares issued and outstanding as of June 30, 2026 and December 31, 2025 0 0
Additional paid-in-capital 6,215 0
Accumulated deficit (781,509) (134,742)
Total stockholders' deficit attributable to Andersen Group Inc. (775,283) (134,731)
Noncontrolling interest (Note 10) 806,737 0
Total stockholders' equity (deficit) 31,454 (134,731)
Total liabilities, redeemable noncontrolling interest and stockholders' equity (deficit) 571,487 565,140
Class A Common Stock    
Stockholders' equity (deficit):    
Common stock, value 1 1
Class B Common Stock    
Stockholders' equity (deficit):    
Common stock, value $ 10 $ 10