v3.26.3
Business Acquisitions and Divestitures (Tables)
 9 Months Ended
Sep. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Business Combination, Pro Forma Information These amounts are based on financial information of the Stratos business and are not necessarily indicative of what the Company’s operating results would have been had the Stratos Acquisition taken place on January 1, 2025:
Nine Months Ended September 30,
20262025
Revenues$1,925,843 $1,725,408 
Net income attributable to SEI Investments Company571,460 450,173 
Business Combination and Asset Acquisition, Purchase Consideration The following table summarizes the purchase consideration for the EMI Entities as of the various closing dates during the first quarter of 2026:
Purchase Consideration
Cash in deposit account$62,257 
Promissory notes to sellers30,687 
Fair value of previously held equity method investments40,323 
Contingent consideration250 
$133,517 
Business Combination and Asset Acquisition, Assets Acquired and Liabilities Assumed
The following table summarizes the estimated fair values of the assets acquired, liabilities assumed, and non-controlling interest for the EMI Entities as of the various closing dates:
Estimated
Fair Value
Cash and cash equivalents$1,595 
Other current assets23 
Property and equipment, net16 
Operating lease right-of-use asset654 
Other assets450 
Goodwill, net26,149 
Identifiable intangible assets132,284 
Lease liabilities(653)
Other liabilities(1,706)
Total net assets acquired$158,812 
Non-controlling interest(25,295)
$133,517 
Business Combination and Asset Acquisition, Intangible Asset, Acquired, Finite-Lived The following table summarizes the estimated fair value of the significant identifiable intangible assets:
Estimated
Fair Value
Estimated
Useful Life
Trade names
$1,329 3 years
Unpatented technology
816 1 year
Client relationships
126,760 18 years
Non-compete agreements
3,379 6 years
Total identifiable intangible assets
$132,284 
Business Combination, Purchase Consideration The total preliminary purchase consideration consisted of the following components:
Purchase Consideration
Cash$13,460 
Promissory notes to sellers4,681 
Total purchase consideration$18,141 
Business Combination, Assets Acquired and Liabilities Assumed
The following table summarizes the preliminary estimated fair values of the assets acquired, liabilities assumed, and non-controlling interest for the other acquisitions:
Estimated
Fair Value
Cash and cash equivalents$329 
Other current assets11 
Goodwill, net10,936 
Identifiable intangible assets11,168 
Other liabilities(10)
Total net assets acquired$22,434 
Non-controlling interest(4,293)
$18,141 
Business Combination, Intangible Asset Fair Value The following table summarizes the preliminary fair value of the significant identifiable intangible asset:
Estimated
Fair Value
Estimated
Useful Life
Client relationships
$11,168 18 years
Total identifiable intangible assets
$11,168