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Abacus Global Management, Inc.: 10-Q filed 2025-08-12

What Abacus Global Management, Inc. reported in its quarterly report filed 2025-08-12 (fiscal Q2 2025): 56 published measures, 163 facts as tagged in accession 0001814287-25-000044.

This filing

Form
10-Q (quarterly report)
Filed
2025-08-12
Fiscal period
fiscal Q2 2025
Accession
0001814287-25-000044 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Abacus Global Management, Inc. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2025-06-30848,357,920USD
At 2024-12-31874,164,752USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2025-06-30426,824,728USD
At 2024-12-31450,870,080USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2025-06-3074,836,871USD
At 2024-12-31131,944,282USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2025-04-01 to 2025-06-3017,583,689USD91
2025-01-01 to 2025-06-3022,223,272USD181
2024-04-01 to 2024-06-30769,983USD91
2024-01-01 to 2024-06-30-578,762USD182

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2025-01-01 to 2025-06-3014,511,602USD181
2024-01-01 to 2024-06-30-64,542,510USD182

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2025-01-01 to 2025-06-30647,321USD181
2024-01-01 to 2024-06-30350,917USD182

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2025-04-01 to 2025-06-3056,224,620USD91
2025-01-01 to 2025-06-30100,363,966USD181
2024-04-01 to 2024-06-3029,076,102USD91
2024-01-01 to 2024-06-3050,563,286USD182

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2025-04-01 to 2025-06-3056,224,620USD91
2025-01-01 to 2025-06-30100,363,966USD181
2024-04-01 to 2024-06-3029,076,102USD91
2024-01-01 to 2024-06-3050,563,286USD182

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2025-01-01 to 2025-06-30-57,875,671USD181
2024-01-01 to 2024-06-30130,993,784USD182

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2025-01-01 to 2025-06-30-13,743,342USD181
2024-01-01 to 2024-06-30-716,113USD182

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2025-06-30-35,767,080USD
At 2024-12-31-57,896,606USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2025-04-01 to 2025-06-3094,690,195shares91
2025-01-01 to 2025-06-3095,437,545shares181
2024-04-01 to 2024-06-3063,846,170shares91
2024-01-01 to 2024-06-3063,087,878shares182

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2025-04-01 to 2025-06-3097,372,470shares91
2025-01-01 to 2025-06-3097,801,477shares181
2024-04-01 to 2024-06-3067,162,820shares91
2024-01-01 to 2024-06-3063,102,210shares182

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2025-04-01 to 2025-06-300.18USD/shares91
2025-01-01 to 2025-06-300.23USD/shares181
2024-04-01 to 2024-06-300.01USD/shares91
2024-01-01 to 2024-06-30-0.01USD/shares182

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2025-04-01 to 2025-06-300.18USD/shares91
2025-01-01 to 2025-06-300.23USD/shares181
2024-04-01 to 2024-06-300.01USD/shares91
2024-01-01 to 2024-06-30-0.01USD/shares182

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2025-04-01 to 2025-06-304,069,971USD91
2025-01-01 to 2025-06-306,404,056USD181
2024-04-01 to 2024-06-301,757,710USD91
2024-01-01 to 2024-06-302,931,223USD182

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2025-06-301,517,845USD
At 2024-12-311,025,066USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2025-01-01 to 2025-06-305,842,224USD181
2024-01-01 to 2024-06-3012,258,830USD182

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2025-04-01 to 2025-06-3022,519,595USD91
2025-01-01 to 2025-06-3043,546,559USD181
2024-04-01 to 2024-06-306,770,770USD91
2024-01-01 to 2024-06-309,023,899USD182

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2025-06-30105,920,010USD
At 2024-12-31159,564,646USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2025-06-30140,178,035USD
At 2024-12-3162,466,079USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

PeriodValueUnitDays
At 2025-06-30238,921,108USD
At 2024-12-31238,296,200USD
At 2023-06-30238,921,108USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

PeriodValueUnitDays
At 2025-06-3067,315,968USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

PeriodValueUnitDays
2025-01-01 to 2025-06-3035,051,781USD181
2024-01-01 to 2024-06-3010,742,075USD182

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2025-04-01 to 2025-06-3027,650,381USD91
2025-01-01 to 2025-06-3043,654,356USD181
2024-04-01 to 2024-06-3019,561,798USD91
2024-01-01 to 2024-06-3036,074,956USD182

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2025-04-01 to 2025-06-3050,169,976USD91
2025-01-01 to 2025-06-3087,200,915USD181
2024-04-01 to 2024-06-3026,332,568USD91
2024-01-01 to 2024-06-3045,098,855USD182

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2025-04-01 to 2025-06-306,054,644USD91
2025-01-01 to 2025-06-3013,163,051USD181
2024-04-01 to 2024-06-302,743,534USD91
2024-01-01 to 2024-06-305,464,431USD182

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2025-06-3091,824,768shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2025-06-3074,836,871USD
At 2024-12-31131,944,282USD
At 2024-06-3091,323,829USD
At 2023-12-3125,588,668USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2025-06-30499,438,543USD
At 2024-12-31494,064,113USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

PeriodValueUnitDays
At 2025-06-30416,533,192USD
At 2025-03-31430,579,026USD
At 2024-12-31423,294,672USD
At 2024-06-30256,849,488USD
At 2024-03-31165,340,772USD
At 2023-12-31164,070,076USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2025-06-304,867,682USD
At 2024-12-314,722,573USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2025-06-305,360,179USD
At 2024-12-315,095,755USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2025-06-301,904,039USD
At 2024-12-311,256,718USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2025-06-30386,194USD
At 2024-12-31231,652USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

PeriodValueUnitDays
At 2025-06-3071,392,006USD
At 2024-12-3179,786,793USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2025-06-3010,845,818USD
At 2024-12-311,851,845USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2025-06-305,316,412USD
At 2024-12-316,139,472USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2025-06-305,435,222USD
At 2024-12-312,621,791USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2025-06-3045,869USD
At 2024-12-312,473,543USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

PeriodValueUnitDays
At 2025-06-3028,411,876USD
At 2024-12-3126,778,865USD

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

PeriodValueUnitDays
2025-04-01 to 2025-06-3017,610,929USD91
2025-01-01 to 2025-06-3023,009,955USD181
2025-01-01 to 2025-03-315,399,026USD90
2024-04-01 to 2024-06-30651,749USD91
2024-01-01 to 2024-06-30-623,722USD182
2024-01-01 to 2024-03-31-1,275,471USD91

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2025-04-01 to 2025-06-3017,583,689USD91
2025-01-01 to 2025-06-3022,223,272USD181
2024-04-01 to 2024-06-30713,984USD91
2024-01-01 to 2024-06-30-622,811USD182

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

PeriodValueUnitDays
2025-04-01 to 2025-06-3017,489,939USD91
2025-01-01 to 2025-06-3022,129,522USD181
2024-04-01 to 2024-06-30769,983USD91
2024-01-01 to 2024-06-30-578,762USD182

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2025-04-01 to 2025-06-3018,926,329USD91
2025-01-01 to 2025-06-3031,190,115USD181
2024-04-01 to 2024-06-3014,553,344USD91
2024-01-01 to 2024-06-3025,906,843USD182

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2025-04-01 to 2025-06-3087,716USD91
2025-01-01 to 2025-06-30154,542USD181
2024-04-01 to 2024-06-3044,418USD91
2024-01-01 to 2024-06-3059,363USD182

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

PeriodValueUnitDays
2025-04-01 to 2025-06-305,184,083USD91
2025-01-01 to 2025-06-309,942,629USD181
2024-04-01 to 2024-06-301,750,452USD91
2024-01-01 to 2024-06-303,432,506USD182

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

PeriodValueUnitDays
2025-04-01 to 2025-06-304,667,987USD91
2025-01-01 to 2025-06-309,301,141USD181
2024-04-01 to 2024-06-301,682,083USD91
2024-01-01 to 2024-06-303,364,167USD182

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2025-04-01 to 2025-06-308,752,145USD91
2025-01-01 to 2025-06-3018,370,475USD181
2024-04-01 to 2024-06-304,529,187USD91
2024-01-01 to 2024-06-308,199,632USD182

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

PeriodValueUnitDays
2025-04-01 to 2025-06-302,718,172USD91
2025-01-01 to 2025-06-302,673,648USD181
2024-04-01 to 2024-06-30195,470USD91
2024-01-01 to 2024-06-30142,442USD182

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2025-04-01 to 2025-06-30-838,695USD91
2025-01-01 to 2025-06-30-14,132,548USD181
2024-04-01 to 2024-06-30-4,361,311USD91
2024-01-01 to 2024-06-30-6,716,398USD182

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2025-01-01 to 2025-06-3012,730,004USD181
2024-01-01 to 2024-06-304,635,611USD182

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

PeriodValueUnitDays
2025-01-01 to 2025-06-300USD181
2024-01-01 to 2024-06-302,691,871USD182

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2025-01-01 to 2025-06-300USD181
2024-01-01 to 2024-06-3092,000,000USD182

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2025-01-01 to 2025-06-30557,043USD181
2024-01-01 to 2024-06-30289,498USD182

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-06-30-1,277,555USD181
2024-01-01 to 2024-06-30-532,435USD182

Inspect the source

Entity
Abacus Global Management, Inc. / CIK 0001814287
Captured
2026-09-21T17:34:02.298Z
SEC response SHA-256
283adaeb19a3538e04841a53f2eef92a99cf8f5792c66e68810df11ee9702b07

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

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with urlopen("https://canlicapital.com/company-data/0001814287.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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