← Abacus Global Management, Inc.

	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025
ASSETS
Current assets:
Cash and Cash Equivalents, at Carrying Value	—	—	$30.1m	$25.6m	$131.9m	$38.1m
Prepaid Expense and Other Assets, Current	—	—	$117k	$699k	$1.1m	$3.6m
Accounts receivable	—	—	$209k	$2.2m	$22.9m	$27.4m
Income taxes receivable	—	—	—	$0	$2.1m	$411k
Prepaid expenses and other current assets	—	—	$117k	$699k	$1.1m	$3.6m
Management and performance fee receivable, related party	—	—	—	$0	$13.4m	$14.8m
Assets, Current	$824k	$945k	$151k	$31.8m	$159.6m	$69.6m
Total current assets	$824k	$945k	$151k	$31.8m	$159.6m	$69.6m
Property, Plant and Equipment, Net	—	—	$19k	$401k	$1.0m	$1.6m
Goodwill	—	—	$0	$140.3m	$238.3m	$252.8m
Intangible Assets, Net (Excluding Goodwill)	—	—	$0	$29.6m	$79.8m	$66.4m
Operating Lease, Right-of-Use Asset	—	—	—	$1.9m	$4.7m	$4.6m
Other Assets, Noncurrent	—	—	$0	$999k	$1.9m	$1.4m
Operating right-of-use assets	—	—	$77k	$1.9m	$4.7m	$4.6m
Additional Financial Items
Accrued Liabilities, Current	$141k	$144k	$9.2m	$4.4m	$6.1m	$10.9m
Life settlement policies, at fair value	—	—	$13.8m	$122.3m	$370.4m	$468.9m
Life settlement policies, at cost	—	—	$8.7m	$1.7m	$1.1m	$918k
Available-for-sale securities, at fair value; net of allowance for credit losses of $1,245,575 and $— at December 31, 2025 and 2024, respectively	—	—	$1.0m	$1.1m	$2.2m	$3.1m
Other investments	—	—	$891k	$96k	$0	$18.3m
Current operating lease liabilities	—	—	$48k	$118k	$516k	$720k
Contract liabilities, deposits on pending settlements	—	—	$0	$507k	$2.5m	$169k
Other current liabilities	—	—	$306k	$4.6m	$14.4m	$15.9m
Income taxes payable	—	—	$52k	$752k	$0	$2.7m
Retrocession fees payable	—	—	—	$0	$5.3m	$5.4m
Noncurrent operating lease liabilities	—	—	$29k	$1.8m	$4.6m	$4.6m
Warrant liability	$29.8m	$13.9m	$4.6m	$6.6m	$9.3m	$0
Temporary Equity, Carrying Amount, Attributable to Parent	$328.6m	$345.0m	$99.0m	—	—	$5.0m
Assets	$345.9m	$346.0m	$99.4m	$331.8m	$874.2m	$902.2m
LIABILITIES AND EQUITY
Current liabilities:
Operating Lease, Liability, Current	—	—	$48k	$118k	$516k	$720k
Accounts Payable, Current	—	—	—	$0	—	—
Operating Lease, Liability, Noncurrent	—	—	$29k	$1.8m	$4.6m	$4.6m
Dividends Payable, Current	—	—	—	—	$0	—
Long-term Debt, Excluding Current Maturities	—	—	—	$13.0m	$37.4m	$289.9m
Long-term Debt, Current Maturities	—	—	—	$13.0m	$1.0m	$115.9m
Current portion of long-term debt, at fair value	—	—	—	$13.0m	$37.4m	$114.4m
Current portion of long-term debt	—	—	$0	$13.0m	$1.0m	$1.5m
Accrued transaction costs	—	—	$908k	$0	$483k	$2.3m
Liabilities, Current	—	—	—	$23.3m	$62.5m	$148.6m
Total current liabilities	—	—	$1.3m	$23.3m	$62.5m	$148.6m
Deferred Income Tax Liabilities, Net	—	—	—	$9.2m	$26.8m	$30.2m
Long-term debt, net	—	—	—	$71.5m	$237.3m	$289.9m
Long-term debt, at fair value	—	—	—	$55.3m	$105.1m	$0
Deferred tax liability	—	—	$1.4m	$9.2m	$26.8m	$30.2m
Deferred Tax Liabilities, Net	—	—	—	$9.2m	$26.8m	$30.2m
Liabilities	$44.9m	$29.2m	$18.8m	$167.8m	$450.9m	$478.7m
Stockholders’ equity:
Preferred Stock, Value, Issued	—	—	$0	$0	$0	$0
Additional Paid in Capital	$5.4m	$24k	$24k	$199.8m	$494.1m	$516.0m
Retained Earnings (Accumulated Deficit)	($44.1m)	($28.3m)	($18.4m)	($34.7m)	($57.9m)	($41.6m)
Accumulated Other Comprehensive Income (Loss), Net of Tax	—	—	$1.1m	$108k	$0	$0
Additional Paid in Capital, Common Stock	$24k	$24k	$24k	—	—	—
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; 5,000 shares issued and outstanding at December 31, 2025 and 2024	—	—	0	0	0	0
Class A common stock, $0.0001 par value; 200,000,000 authorized shares; 104,879,752 and 96,731,194 shares issued at December 31, 2025 and 2024, respectively	$1k	$863	$863	$6k	$10k	$10k
Treasury stock - at cost; 7,406,118 and 1,048,226 shares repurchased at December 31, 2025 and 2024, respectively	—	—	$0	($1.3m)	($12.0m)	($55.8m)
Stockholders' Equity Attributable to Parent	($44.1m)	($28.2m)	($18.4m)	—	—	$5.0m
Stockholders' Equity Attributable to Noncontrolling Interest	—	—	$900k	$138k	($858k)	$0
Total stockholders' equity	—	—	$28.1m	$164.1m	$423.3m	$418.5m
Liabilities and Equity	$345.9m	$346.0m	$99.4m	$331.8m	$874.2m	$902.2m
TOTAL LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY	$345.9m	$346.0m	$99.4m	$331.8m	$874.2m	$902.2m