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Note 3 - Acquisitions and Dispositions - Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Millions

Dec. 31, 2024

Oct. 01, 2024

Dec. 31, 2023

Dec. 31, 2022

Goodwill

$ 1,550.4

$ 1,290.3

$ 1,253.1

Victory Park Capital Advisors (V P C) [Member]

Fees and other receivables

$ 20.8

Other current assets

0.8

Property, equipment and software, net

2.8

Intangible assets, net(1)

^[1]

54.0

Goodwill

251.3

Other non-current assets

3.6

Accounts payable and other liabilities

(26.8)

Current portion of accrued compensation

(8.5)

Other non-current liabilities

(4.3)

Noncontrolling interest(2)

^[2]

(127.3)

Total consideration, net of cash acquired

$ 166.4

[1]

The fair value of the intangible assets is comprised of investment management contracts with a fair value of $28.0 million, client relationships with a fair value of $20.5 million and a trademark with a fair value of $5.5 million as of the acquisition date. The fair value of the investment management contracts was determined based on the multi-period excess earnings method (a Level 3 input), has a useful life of approximately 4 years. The fair value of the client relationships was determined based on the multi-period excess earnings method (a Level 3 input) and has a useful life of approximately 4-10 years. The fair value of the trademark was determined based on the relief-from-royalty method (a Level 3 input) and has a useful life of 9 years. The useful lives are based on the individual contractual terms and the period over which the majority of cashflows would be realized. The definite lived intangibles are amortized on a straight-line basis over the useful life and have a weighted-average useful life of approximately 6 years.

[2]

The fair value of the noncontrolling interest was determined based on an extrapolation of consideration method.

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