v3.26.1
Significant Accounting Policies - Statements of Operations (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Accounting Policies [Line Items]        
Unrealized gain (loss) on investment in PSLP held at fair value [1] $ 2,149,815 $ 8,577,450 $ (8,793,965) $ 8,670,578
Profit-sharing partner compensation [1] (69,253,925) (8,446,608) (81,020,444) (23,894,832)
Net income (loss) attributable to non-controlling interest 2,150,571 9,189,165 (8,793,209) 9,282,397
Pershing Square GP, LLC        
Accounting Policies [Line Items]        
Profit-sharing partner compensation (351) (310,695) (351) (310,748)
Net income (loss) attributable to non-controlling interest 2,150,571 9,189,165 (8,793,209) 9,282,397
Pershing Square GP, LLC | Pershing Square, L.P.        
Accounting Policies [Line Items]        
Unrealized gain (loss) on investment in PSLP held at fair value 2,149,815 8,577,450 (8,793,965) 8,670,578
Performance allocation from Pershing Square, L.P. [2] $ 1,107 $ 922,410 $ 1,107 $ 922,567
[1] Includes amounts attributable to consolidated VIEs for which Pershing Square Inc. does not have any direct equity interests.
[2] Included in performance fees on PS Inc.'s Consolidated Statements of Operations