v3.26.1
SEGMENT REPORTING (Tables)
6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Segment Information
The following tables present the Company’s segment results for the three and six months ended June 30, 2026 and 2025 (in thousands):
Three Months Ended June 30,
Six Months Ended June 30,
2026
2025
2026
2025
Asset Management
Management fees and other (1)(2)
$
106,046
$
113,825
$
209,963
$
220,205
Share of fee-related earnings from other owner-operators(2)
(612)
(499)
(25)
(1,082)
Compensation and benefits(3)
(58,562)
(66,464)
(121,213)
(133,184)
General and administrative(3)
(18,255)
(18,894)
(37,076)
(36,832)
Net realized performance allocations
(3)
Other net loss - Asset Management
(746)
(977)
(1,376)
(865)
Asset Management segment earnings
27,871
26,991
50,273
48,239
Strategic Holdings
Net investment income (1)
703
337
4,265
4,138
Net realized loss on investments
(1,051)
(1,169)
(824)
(992)
Strategic Holdings Segment earnings
(348)
(832)
3,441
3,146
Total segment earnings
$
27,523
$
26,159
$
53,714
$
51,385
____________________________________
(1)Includes inter-segment management fees and other of $3.5 million and $5.5 million earned by the Asset Management segment from the Strategic Holdings segment for the three and six months ended June 30, 2026, respectively, and $736,000 and $1.3 million for the three and six months ended June 30, 2025, respectively.
(2)The sum of these items represent fee-related revenues. Fee-related revenues consist of real assets management fees, incentive fees, expense reimbursements, and the Company’s share of fee-related earnings from its investment in other owner-operators of real assets.
(3)The sum of these items plus fee-related revenues represent fee-related earnings. Fee-related earnings represents fee-related revenues, less fee-related compensation, operating and general and administrative expenses.
The following table reconciles Segment Earnings to net income attributable to the Company (in thousands):
Three Months Ended June 30,
Six Months Ended June 30,
2026
2025
2026
2025
Reconciliation of Total Segment Earnings to Net (loss) income attributable to the Company:
Total segment earnings
$
27,523 
$
26,159 
$
53,714 
$
51,385 
Net unrealized performance allocations
570 
4,287 
1,707 
9,346 
Net unrealized gain on investments - Strategic Holdings
2,645 
16,455 
3,208 
16,086 
Interest expense related to corporate subsidiary borrowings
(5,489)
(5,238)
(11,286)
(9,905)
Transaction-related and other expenses
(27,462)
— 
(27,462)
— 
Equity-based compensation - CMFH
(503)
(814)
(1,006)
(1,628)
Net loss allocated to noncontrolling interest in CMFH
14,055 
— 
14,055 
— 
Provision for income taxes
(22,767)
— 
(22,767)
— 
Non-segment general and administrative expenses - CIM Group, Inc.
(471)
— 
(471)
— 
Equity-based compensation - CIM Group, Inc.
(122)
(122)
Net income attributable to the Contributed Entities prior to the Transactions
(18,106)
(40,849)
(39,697)
(65,284)
Net (loss) income attributable to the Company
$
(30,127)
$
 
$
(30,127)
$
 
The following table reconciles Segment Revenues to total consolidated revenues (in thousands):
Three Months Ended June 30,
Six Months Ended June 30,
2026
2025
2026
2025
Reconciliation of total segment revenues to total consolidated revenues:
Management fees and other(1)
$
106,046 
$
113,825 
$
209,963 
$
220,205 
Share of fee-related earnings from investments in other owner-operators
(612)
(499)
(25)
(1,082)
Realized performance allocations, net
— 
— 
— 
(3)
Other net loss - Asset Management
(746)
(977)
(1,376)
(865)
Total Asset Management segment revenues
104,688 
112,349 
208,562 
218,255 
Strategic Holdings net investment income(1)
703 
337 
4,265 
4,138 
Total
105,391 
112,686 
212,827 
222,393 
Performance allocations - unrealized
— 
5,675 
1,894 
11,130 
Unrealized gain from equity method investments
3,397 
16,455 
3,960 
16,087 
Realized loss from unconsolidated investments
(959)
(614)
(732)
(437)
Net income allocated to noncontrolling interests in consolidated investments
86 
936 
86 
1,293 
Interest expense from consolidated investments(2)
2,564 
471 
2,913 
939 
Expenses from consolidated investments(2)
536 
274 
770 
635 
General and administrative expenses - Strategic Holdings(2)
43 
91 
135 
Total consolidated revenues
$
111,021 
$
135,926 
$
221,810 
$
252,173 
(1)Includes inter-segment management fees and other of $3.5 million and $5.5 million earned by the Asset Management segment from the Strategic Holdings segment for the three and six months ended June 30, 2026, respectively, and $736,000 and $1.3 million for the three and six months ended June 30, 2025, respectively.
(2)Represents expenses from consolidated investments of Strategic Holdings which are included in Strategic Holdings net investment income.