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Fair value measurements - Schedule of Assets and Liabilities Not Measured at Fair Value (Details) - USD ($) $ in Thousands | Mar. 31, 2026 | Dec. 31, 2025
--- | --- | ---
Financial Instruments, Estimate Not Practicable, Fair Value [Line Items] |  |
Company-owned life insurance | $ 106,144 | $ 109,094
Fair Value, Nonrecurring |  |
Financial Instruments, Estimate Not Practicable, Fair Value [Line Items] |  |
Cash and cash equivalents | 34,601 | 38,405
Deposits with clearing organizations | 85,993 | 79,611
Securities borrowed | 158,057 | 160,006
Receivables from brokers | 48,775 | 51,080
Securities failed to deliver | 20,360 | 2,583
Clearing organizations | 28,846 | 27,215
Trade date receivables | 33,430 | 14,800
Other | 5,810 | 4,283
Total receivable from brokers, dealers and clearing organizations | 295,278 | 259,967
Receivables from customers | 1,483,755 | 1,415,049
Notes receivable, net | 55,137 | 57,965
Company-owned life insurance | 106,144 | 109,094
Investments | 2,924 | 2,114
Drafts payable | 19,754 | 18,347
Bank call loans | 287,900 | 76,800
Securities loaned | 320,163 | 370,331
Payables to brokers | 1,136 | 728
Securities failed to receive | 49,557 | 18,937
Clearing organization and other | 173 | 7,841
Total payables to brokers, dealers and clearing organizations | 371,029 | 397,837
Payables to customers | 376,343 | 393,694
Securities sold under agreements to repurchase | 968,346 | 997,192
Fair Value, Nonrecurring | Level 1 |  |
Financial Instruments, Estimate Not Practicable, Fair Value [Line Items] |  |
Cash and cash equivalents | 34,601 | 38,405
Deposits with clearing organizations | 85,993 | 79,611
Securities borrowed | 0 | 0
Receivables from brokers | 0 | 0
Securities failed to deliver | 0 | 0
Clearing organizations | 0 | 0
Trade date receivables | 0 | 0
Other | 0 | 0
Total receivable from brokers, dealers and clearing organizations | 0 | 0
Receivables from customers | 0 | 0
Notes receivable, net | 0 | 0
Company-owned life insurance | 0 | 0
Investments | 0 | 0
Drafts payable | 19,754 | 18,347
Bank call loans | 0 | 0
Securities loaned | 0 | 0
Payables to brokers | 0 | 0
Securities failed to receive | 0 | 0
Clearing organization and other | 0 | 0
Total payables to brokers, dealers and clearing organizations | 0 | 0
Payables to customers | 0 | 0
Securities sold under agreements to repurchase | 0 | 0
Fair Value, Nonrecurring | Level 2 |  |
Financial Instruments, Estimate Not Practicable, Fair Value [Line Items] |  |
Cash and cash equivalents | 0 | 0
Deposits with clearing organizations | 0 | 0
Securities borrowed | 158,057 | 160,006
Receivables from brokers | 48,775 | 51,080
Securities failed to deliver | 20,360 | 2,583
Clearing organizations | 28,846 | 27,215
Trade date receivables | 33,430 | 14,800
Other | 5,810 | 4,283
Total receivable from brokers, dealers and clearing organizations | 295,278 | 259,967
Receivables from customers | 1,483,755 | 1,415,049
Notes receivable, net | 55,137 | 57,965
Company-owned life insurance | 106,144 | 109,094
Investments | 2,924 | 2,114
Drafts payable | 0 | 0
Bank call loans | 287,900 | 76,800
Securities loaned | 320,163 | 370,331
Payables to brokers | 1,136 | 728
Securities failed to receive | 49,557 | 18,937
Clearing organization and other | 173 | 7,841
Total payables to brokers, dealers and clearing organizations | 371,029 | 397,837
Payables to customers | 376,343 | 393,694
Securities sold under agreements to repurchase | 968,346 | 997,192
Fair Value, Nonrecurring | Level 3 |  |
Financial Instruments, Estimate Not Practicable, Fair Value [Line Items] |  |
Cash and cash equivalents | 0 | 0
Deposits with clearing organizations | 0 | 0
Securities borrowed | 0 | 0
Receivables from brokers | 0 | 0
Securities failed to deliver | 0 | 0
Clearing organizations | 0 | 0
Trade date receivables | 0 | 0
Other | 0 | 0
Total receivable from brokers, dealers and clearing organizations | 0 | 0
Receivables from customers | 0 | 0
Notes receivable, net |  | 0
Company-owned life insurance | 0 | 0
Investments | 0 | 0
Drafts payable | 0 | 0
Bank call loans | 0 | 0
Securities loaned | 0 | 0
Payables to brokers | 0 | 0
Securities failed to receive | 0 | 0
Clearing organization and other | 0 | 0
Total payables to brokers, dealers and clearing organizations | 0 | 0
Payables to customers | 0 | 0
Securities sold under agreements to repurchase | 0 | 0
Carrying Value | Fair Value, Nonrecurring |  |
Financial Instruments, Estimate Not Practicable, Fair Value [Line Items] |  |
Cash and cash equivalents | 34,601 | 38,405
Deposits with clearing organizations | 85,993 | 79,611
Securities borrowed | 158,057 | 160,006
Receivables from brokers | 48,775 | 51,080
Securities failed to deliver | 20,360 | 2,583
Clearing organizations | 28,846 | 27,215
Trade date receivables | 33,430 | 14,800
Other | 5,810 | 4,283
Total receivable from brokers, dealers and clearing organizations | 295,278 | 259,967
Receivables from customers | 1,483,755 | 1,415,049
Notes receivable, net | 55,137 | 57,965
Company-owned life insurance | 106,144 | 109,094
Investments | 2,924 | 2,114
Drafts payable | 19,754 | 18,347
Bank call loans | 287,900 | 76,800
Securities loaned | 320,163 | 370,331
Payables to brokers | 1,136 | 728
Securities failed to receive | 49,557 | 18,937
Clearing organization and other | 173 | 7,841
Total payables to brokers, dealers and clearing organizations | 371,029 | 397,837
Payables to customers | 376,343 | 393,694
Securities sold under agreements to repurchase | $ 968,346 | $ 997,192

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- Definition This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(12)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 325 -SubTopic 30 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481612/325-30-25-1 + Details
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