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SEGMENT AND GEOGRAPHICAL INFORMATION (Tables)

3 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Schedule of Revenue, Profit and Assets by Segment

The following tables present information about revenues, profit and assets by segment and geography.    

			Three Months Ended June 30,
			2024						2023
Revenues by segment
Corporate Finance			$	328,417					$	227,051
Financial Restructuring			117,422						123,368
Financial and Valuation Advisory			67,770						65,410
Revenues			$	513,609					$	415,829
Segment profit (1)
Corporate Finance			$	100,422					$	61,622
Financial Restructuring			39,149						43,594
Financial and Valuation Advisory			17,641						14,899
Total segment profit			157,212						120,115
Corporate expenses (2)			61,644						46,768
Other income, net			(4,306)						(3,005)
Income before provision for income taxes			$	99,874					$	76,352

(1)We adjust the compensation expense for a business segment in situations where an employee residing in one business segment is performing work in another business segment where the revenues are accrued. Segment profit may vary significantly between periods depending on the levels of collaboration among the different segments.

(2)Corporate expenses represent expenses that are not allocated to individual business segments such as office of the executives, accounting, information technology, legal and compliance, marketing, and human capital.

			June 30, 2024						March 31, 2024
Assets by segment
Corporate Finance			$	1,144,817					$	1,147,432
Financial Restructuring			197,444						192,185
Financial and Valuation Advisory			167,629						170,627
Total segment assets			1,509,890						1,510,244
Corporate assets			1,433,026						1,660,515
Total assets			$	2,942,916					$	3,170,759

Revenue by Geographic Areas

			Three Months Ended June 30,
			2024						2023
Income before provision for income taxes by geography
United States			$	61,058					$	52,402
International			38,816						23,950
Income before provision for income taxes			$	99,874					$	76,352

			Three Months Ended June 30,
			2024						2023
Revenues by geography
United States			$	366,559					$	327,736
International			147,050						88,093
Revenues			$	513,609					$	415,829

Assets by Geographical Areas

			June 30, 2024						March 31, 2024
Assets by geography
United States			$	1,992,499					$	1,957,454
International			950,417						1,213,305
Total assets			$	2,942,916					$	3,170,759

X

- Definition

Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets.

+ References

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-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph b
-SubTopic 10
-Topic 280
-Publisher FASB
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Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

+ References

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-Name Accounting Standards Codification
-Section 50
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-Subparagraph a
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-Topic 280
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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

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-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
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