v3.26.3
VARIABLE INTEREST ENTITIES (Tables)
9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Investments in the VIE
The carrying amounts included in the Company’s accompanying unaudited condensed consolidated balance sheets related to variable interests in VIEs that were not consolidated are shown below.
September 30,
2026
December 31,
2025
Securities and other investments owned, at fair value$1,536 $— 
Loans receivable, at fair value122 17,294 
Other assets2,745 3,500 
Maximum exposure to loss$4,403 $20,794 
The carrying amounts and classification of the assets, liabilities and noncontrolling interest of the BRC Trust as of September 30, 2026 and December 31, 2025, are as follows:
September 30, 2026December 31, 2025
Assets
Cash and cash equivalents$1,046 $446 
Securities and other investments owned, at fair value671 682 
Prepaid expenses and other assets3,064 3,737 
Total assets$4,781 $4,865 
Liabilities
Accrued expenses and other liabilities$28 $28 
Total liabilities$28 $28 
Noncontrolling interest$4,119 $4,192