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SEGMENT REPORTING (Tables) | 3 Months Ended
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Mar. 31, 2026
Segment Reporting [Abstract] |
Schedule of Revenue by Segment | Revenue related to the Company’s reportable segments is as follows:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2026 |  | 2025
Asset management |  |  |  |  | $ | 8,459,144 |  |  | $ | 7,773,077 |
Life solutions |  |  |  |  | 50,567,288 |  |  | 36,298,657 |
Technology services |  |  |  |  | 363,856 |  |  | 67,612 |
Total revenue |  |  |  |  | $ | 59,390,288 |  |  | $ | 44,139,346 |
Schedule of Segment Information | Cost of revenue (including stock-based compensation) related to the Company’s reportable segments is as follows:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2026 |  | 2025
Asset management |  |  |  |  | $ | 2,595,978 |  |  | $ | 2,742,018 |
Life solutions |  |  |  |  | 3,085,681 |  |  | 3,900,859 |
Technology services |  |  |  |  | 625,726 |  |  | 465,530 |
Total cost of revenue (including stock-based compensation) |  |  |  |  | $ | 6,307,385 |  |  | $ | 7,108,407 |
Gross profit related to the Company’s reportable segments and the reconciliation of the total gross profit to net income is as follows:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2026 |  | 2025
Asset management |  |  |  |  | $ | 5,863,166 |  |  | $ | 5,031,059 |
Life solutions |  |  |  |  | 47,481,607 |  |  | 32,397,798 |
Technology services |  |  |  |  | (261,870) |  |  | (397,918) |
Total gross profit |  |  |  |  | $ | 53,082,903 |  |  | $ | 37,030,939 |
Sales and marketing |  |  |  |  | (4,947,910) |  |  | (2,616,000) |
General and administrative (including stock-based compensation) |  |  |  |  | (25,872,125) |  |  | (12,263,786) |
Depreciation and amortization expense |  |  |  |  | (3,934,086) |  |  | (4,758,546) |
Other income (expense), net |  |  |  |  | 2,518,593 |  |  | (44,524) |
Loss on change in fair value of warrant liability |  |  |  |  | — |  |  | (4,806,000) |
Interest expense |  |  |  |  | (10,453,592) |  |  | (9,618,330) |
Interest income |  |  |  |  | 663,223 |  |  | 1,175,001 |
Gain (loss) on change of fair value of debt |  |  |  |  | — |  |  | 3,362,103 |
Unrealized gain (loss) on investments |  |  |  |  | — |  |  | 272,254 |
Income tax expense |  |  |  |  | (3,790,814) |  |  | (2,334,085) |
Less: Net (income) loss attributable to non-controlling interest |  |  |  |  | — |  |  | (759,443) |
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC. |  |  |  |  | $ | 7,266,192 |  |  | $ | 4,639,583 |
Schedule of Revenue by Geographic Location | Revenue by geographic location:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2026 |  | 2025
United States |  |  |  |  | $ | 52,929,682 |  |  | $ | 33,457,048 |
Luxembourg |  |  |  |  | 6,400,287 |  |  | 7,926,034 |
Other |  |  |  |  | 60,320 |  |  | 2,756,264 |
Total revenue |  |  |  |  | $ | 59,390,289 |  |  | $ | 44,139,346 |

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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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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