v3.26.1
Related Party Transactions (Tables)
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Summary of All Sources of Management Fees

The following table presents a summary of all sources of management fees:

 

 

Three months ended June 30,

 

 

Six months ended June 30,

 

 

2026

 

2025

 

 

2026

 

2025

 

Pershing Square Holdings, Ltd.

$

45,693,694

 

$

46,643,397

 

 

$

99,927,410

 

$

95,092,821

 

Pershing Square USA, Ltd.

 

16,535,543

 

 

 

 

 

16,535,543

 

 

 

Pershing Square, L.P.

 

1,354,809

 

 

2,419,448

 

 

 

3,704,778

 

 

4,935,572

 

Pershing Square International, Ltd.

 

594,104

 

 

1,098,119

 

 

 

1,390,547

 

 

2,334,940

 

HHH Base Management Fee

 

3,786,000

 

 

2,348,901

 

 

 

7,572,000

 

 

2,348,901

 

HHH Variable Management Fee

 

63,811

 

 

540,114

 

 

 

63,811

 

 

540,114

 

Total Management Fees - Gross

$

68,027,961

 

$

53,049,979

 

 

$

129,194,089

 

$

105,252,348

 

 

 

 

 

 

 

 

 

 

 

Less: Amortization of Deferred Asset - PS Inc. IPO Shares

 

(10,192,671

)

 

 

 

 

(10,192,671

)

 

 

Less: Amortization of Deferred HHH Premium

 

(3,659,625

)

 

(2,292,293

)

 

 

(7,319,250

)

 

(2,292,293

)

 

 

 

 

 

 

 

 

 

 

Total Management Fees - Net

$

54,175,665

 

$

50,757,686

 

 

$

111,682,168

 

$

102,960,055