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Variable Interest Entities - Schedule of Financial Assets and Liabilities from Variable Interest Entities (Details) - USD ($) $ in Thousands | Jun. 30, 2025 | Mar. 31, 2025 | Dec. 31, 2024 | Jun. 30, 2024 | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | --- | --- | --- | --- | ---
Variable Interest Entity [Line Items] |  |  |  |  |  |  |
Total assets | [1] | $ 2,477,868 |  | $ 2,366,958 |  |  |
Liabilities | [1] | 1,755,858 |  | 1,733,740 |  |  |
Net Assets |  | 722,010 | $ 676,642 | 633,218 | $ 594,710 | $ 612,798 | $ 635,305
Variable Interest Entity, Primary Beneficiary |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |
Total assets |  | 976,160 |  | 812,109 |  |  |
Liabilities |  | 259,096 |  | 287,574 |  |  |
Net Assets |  | 717,064 |  | 524,535 |  |  |
Variable Interest Entity, Primary Beneficiary | Consolidated securitization |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |
Total assets |  | 81,192 |  | 109,739 |  |  |
Liabilities |  | 65,153 |  | 87,322 |  |  |
Net Assets |  | 16,039 |  | 22,417 |  |  |
Variable Interest Entity, Primary Beneficiary | Consolidated warehouse entities |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |
Total assets |  | 296,790 |  | 430,887 |  |  |
Liabilities |  | 190,716 |  | 196,982 |  |  |
Net Assets |  | 106,074 |  | 233,905 |  |  |
Variable Interest Entity, Primary Beneficiary | Other consolidated VIEs |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |
Total assets |  | 598,178 |  | 271,483 |  |  |
Liabilities |  | 3,227 |  | 3,270 |  |  |
Net Assets |  | 594,951 |  | 268,213 |  |  |
Variable Interest Entity, Not Primary Beneficiary | Securitizations |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |
Total assets |  | 1,153,835 |  | 507,666 |  |  |
Liabilities |  | 833,180 |  | 363,890 |  |  |
Net Assets |  | 320,655 |  | 143,776 |  |  |
Maximum Exposure to Losses |  | $ 58,676 |  | $ 25,774 |  |  |
[1] | The following table presents information on assets and liabilities related to variable interest entities (“VIEs”) that are consolidated by Upstart Holdings, Inc. at December 31, 2024 and June 30, 2025, respectively. The liabilities of each VIE can only be settled using the assets of the corresponding VIE and creditors of these entities do not have recourse to the general credit of Upstart Holdings, Inc. The assets and liabilities in the table below exclude intercompany balances that eliminate in consolidation.
| December 31, |  | June 30,
| 2024 |  | 2025
Assets |  |  |
Cash and cash equivalents | $ | 1,312 |  |  | $ | 340 |
Restricted cash | 47,642 |  |  | 86,497 |
Loans (at fair value) | 750,184 |  |  | 882,345 |
Other assets (includes $1,864 and $493 at fair value as of December 31, 2024 and June 30, 2025, respectively) | 12,971 |  |  | 6,978 |
Total assets | $ | 812,109 |  |  | $ | 976,160 |
Liabilities |  |  |
Payable to investors | $ | 154 |  |  | $ | 154 |
Borrowings | 195,606 |  |  | 189,540 |
Payable to securitization note holders (at fair value) | 87,321 |  |  | 65,152 |
Accrued expenses and other liabilities | 4,493 |  |  | 4,250 |
Total liabilities | 287,574 |  |  | 259,096 |
Total net assets | $ | 524,535 |  |  | $ | 717,064 |

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