v3.26.3
LOANS RECEIVABLE, AT FAIR VALUE - Additional information (Details) - USD ($)
1 Months Ended 3 Months Ended 9 Months Ended 12 Months Ended
Oct. 01, 2026
Jan. 21, 2026
Jul. 29, 2025
Dec. 18, 2023
Aug. 21, 2023
Feb. 28, 2026
Sep. 30, 2026
Mar. 31, 2026
Sep. 30, 2025
Sep. 30, 2026
Sep. 30, 2025
Dec. 31, 2025
May 14, 2026
Nov. 02, 2023
Feb. 27, 2023
Line of Credit Facility [Line Items]                              
Financing receivable, unrealized gain (loss)             $ 1,215,000   $ 1,299,000 $ 12,005,000 $ (5,997,000)        
Financing receivable, nonaccrual             $ 0     $ 0   $ 1,835,000      
Nonaccrual to outstanding, percent             0.00%     0.00%   7.00%      
Financing receivable, 90 days or more past due, still accruing             $ 21,276,000     $ 21,276,000   $ 320,285,000      
Fair value, option, credit risk, gains (losses) on assets             1,215,000   $ 1,316,000 3,223,000 $ (5,980,000)        
Loans receivable             10,798,000     10,798,000   26,303,000      
Loans receivable, at fair value             10,798,000     10,798,000   26,303,000      
Amended Exela A R Facility                              
Line of Credit Facility [Line Items]                              
Facility increase                         $ 4,625,000    
Borrowing capacity credit facility                         $ 24,625,000    
Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable             1,086,000     1,086,000   2,835,000      
Loans receivable, at fair value             1,086,000     1,086,000   2,835,000      
Conn’s | Related Party                              
Line of Credit Facility [Line Items]                              
Proceeds from collection of finance receivables                   8,600,000          
Torticity, LLC | Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable                           $ 15,369,000  
Loans receivable, fair value disclosure, drawn                           $ 6,690,000  
Loans receivable, basis spread on variable rate                           15.00%  
Torticity, LLC | Related Party | Cash                              
Line of Credit Facility [Line Items]                              
Loans receivable, basis spread on variable rate                           7.50%  
Torticity, LLC | Related Party | Payment in Kind (PIK) Note                              
Line of Credit Facility [Line Items]                              
Loans receivable, basis spread on variable rate                           7.50%  
XBP Americas, LLC | Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable             6,525,000     6,525,000   15,459,000      
Accounts receivable, fair value             496,000     496,000   1,440,000      
Notes receivable, fair value                       4,516,000      
Exela Loan | Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable                             $ 31,500,000
Loans receivable, basis spread on variable rate                             7.50%
Repayments of lines of credit     $ 1,250,000                        
Debt instrument, periodic payment, period     60 days                        
Outstanding notes payable     $ 1,000,000                        
Repayments of long-term debt             3,000,000     9,250,000          
Carrying amount             6,525,000     6,525,000   15,775,000      
Exela Loan | Related Party | Subsequent Event                              
Line of Credit Facility [Line Items]                              
Repayments of lines of credit $ 6,525,000                            
Exela AR Facility | Related Party                              
Line of Credit Facility [Line Items]                              
Proceeds from collection of finance receivables             11,643,000     30,629,000          
Notes receivable, fair value                       5,000,000      
Carrying amount             496,000     496,000   1,440,000      
Debt instrument, unamortized discount                       500,000      
Repayments of unsecured debt   $ 5,000,000                          
Payments to acquire finance receivables   $ 22,623,000                          
Retail Industry | Conn’s | Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable, at fair value       $ 108,000,000                      
Debt instrument, floor, percentage       4.80%                      
Debt instrument, basis spread on variable rate       8.00%                      
Freedom VCM, Inc                              
Line of Credit Facility [Line Items]                              
Interest rate         12.00%                    
Dividends paid, equal to the greater of net after-tax proceeds, percentage         80.00%                    
Dividends paid, equal to the greater of gross proceeds, percentage         50.00%                    
Take-private transaction, price         $ 227,296,000                    
Proceeds from collection of finance receivables           $ 1,855,000   $ 1,855,000              
Freedom VCM, Inc | First Priority Security Interest                              
Line of Credit Facility [Line Items]                              
Loans receivable         $ 200,506,000                    
Conn’s, Inc. | Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable                       0      
B.Riley Principal Investments, LLC ("BRPI")                              
Line of Credit Facility [Line Items]                              
Loans receivable             $ 0     0          
Financing receivable, nonaccrual, interest income                   $ 0   $ 0      
B.Riley Principal Investments, LLC ("BRPI") | Torticity, LLC | Related Party                              
Line of Credit Facility [Line Items]                              
Loans receivable                           $ 25,000,000  
Loans receivable, fair value disclosure, drawn                           $ 15,000,000