v3.26.1
Significant Accounting Policies - Statements of Financial Condition (Details) - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Assets [Abstract]    
Due from affiliates [1] $ 1,266,074 $ 15,613,554
Total assets 1,812,657,825 1,701,201,529
Liabilities and Equity    
Performance fee distributions payable [1] 0 54,838,527
Total liabilities 403,478,249 622,088,641
Non-controlling interest [1] 48,241,117 62,694,884
Total liabilities and equity 1,812,657,825 1,701,201,529
Pershing Square GP, LLC    
Assets [Abstract]    
Due from affiliates   11,800,000
Total assets 56,820,724 91,088,239
Liabilities and Equity    
Accrued compensation and benefits 8,579,607 16,593,355
Performance fee distributions payable   11,800,000
Total liabilities 8,579,607 28,393,355
Non-controlling interest 48,241,117 62,694,884
Total liabilities and equity 56,820,724 91,088,239
Pershing Square GP, LLC | Pershing Square, L.P.    
Assets [Abstract]    
Investment in Pershing Square, L.P., at fair value $ 56,820,724 $ 79,288,239
[1] Includes amounts attributable to consolidated variable interest entities (“VIEs”) for which Pershing Square Inc. does not have any direct equity interests.