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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Schedule of cash and cash equivalents | Cash, cash equivalents and restricted cash consist of the following:
| September 30, 2023 |  | December 31, 2022
Cash and cash equivalents | $ | 252,288 |  |  | $ | 268,618 |
Restricted cash | 2,060 |  |  | 2,308 |
Total cash, cash equivalents and restricted cash | $ | 254,348 |  |  | $ | 270,926 |
Restrictions on cash and cash equivalents | Cash, cash equivalents and restricted cash consist of the following:
| September 30, 2023 |  | December 31, 2022
Cash and cash equivalents | $ | 252,288 |  |  | $ | 268,618 |
Restricted cash | 2,060 |  |  | 2,308 |
Total cash, cash equivalents and restricted cash | $ | 254,348 |  |  | $ | 270,926 |
Schedule of securities and other investments owned and securities sold not yet purchased at fair value | As of September 30, 2023 and December 31, 2022, the Company’s securities and other investments owned and securities sold not yet purchased at fair value consisted of the following securities:
| September 30, 2023 |  | December 31, 2022
Securities and other investments owned: |  |  |
Equity securities | $ | 1,088,567 |  |  | $ | 1,046,710 |
Corporate bonds | 66,341 |  |  | 8,539 |
Other fixed income securities | 3,872 |  |  | 3,956 |
Partnership interests and other | 38,807 |  |  | 70,063 |
| $ | 1,197,587 |  |  | $ | 1,129,268 |
Securities sold not yet purchased: |  |  |
Equity securities | $ | 458 |  |  | $ | 4,466 |
Corporate bonds | 4,057 |  |  | 1,162 |
Other fixed income securities | 2,605 |  |  | 269 |
| $ | 7,120 |  |  | $ | 5,897 |
Equity method investments |
| June 30, 2023 |  |
Total assets | $ | 3,571,861 |  |  |
Total liabilities | $ | 3,346,430 |  |  |
Equity attributable to investee | $ | 225,431 |  |  |
| For the three months ended June 30, |  |  |  | For the nine months ended June 30, |  |
| 2023 |  |  |  | 2023 |  |
Revenues | $ | 1,038,686 |  |  |  |  | $ | 3,259,396 |  |  |
Net loss attributable to investees | $ | (50,796) |  |  |  |  | $ | (159,824) |  |  |
| June 30, 2023 |  | September 30, 2022
Total assets | $ | 193,335 |  |  | $ | 202,520 |
Total liabilities | $ | 9,780 |  |  | $ | 5,737 |
Equity attributable to investee | $ | 183,555 |  |  | $ | 196,783 |
| For the three months ended June 30, |  | For the nine months ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Revenues | $ | 30,327 |  |  | $ | 23,891 |  |  | $ | 82,827 |  |  | $ | 72,774 |
Net income attributable to investees | $ | 18,038 |  |  | $ | 20,198 |  |  | $ | 40,724 |  |  | $ | 51,934 |
| June 30, 2023 |  | September 30, 2022
Total assets | $ | 986,880 |  |  | $ | 881,567 |
Total liabilities | $ | 999,900 |  |  | $ | 898,695 |
Equity attributable to investee | $ | (13,020) |  |  | $ | (17,128) |
| For the three months ended June 30, |  | For the nine months ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Revenues | $ | 305,187 |  |  | $ | 221,019 |  |  | $ | 812,311 |  |  | $ | 617,363 |
Net (loss) income attributable to investees | $ | (8,803) |  |  | $ | (6,282) |  |  | $ | (22,993) |  |  | $ | 7,613 |
Schedule of financial assets and liabilities measured on recurring basis | The following tables present information on the financial assets and liabilities measured and recorded at fair value on a recurring basis as of September 30, 2023 and December 31, 2022.
| Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis as of September 30, 2023 Using
| Fair value as of September 30, 2023 |  | Quoted prices in active markets for identical assets (Level 1) |  | Other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3)
Assets: |  |  |  |  |  |  |
Securities and other investments owned: |  |  |  |  |  |  |
Equity securities | $ | 1,008,884 |  |  | $ | 333,767 |  |  | $ | — |  |  | $ | 675,117 |
Corporate bonds | 66,341 |  |  | 56,781 |  |  | 9,560 |  |  | — |
Other fixed income securities | 3,872 |  |  | — |  |  | 3,872 |  |  | — |
Total securities and other investments owned | 1,079,097 |  |  | 390,548 |  |  | 13,432 |  |  | 675,117 |
Loans receivable, at fair value | 549,142 |  |  | — |  |  | — |  |  | 549,142 |
Total assets measured at fair value | $ | 1,628,239 |  |  | $ | 390,548 |  |  | $ | 13,432 |  |  | $ | 1,224,259 |
Liabilities: |  |  |  |  |  |  |
Securities sold not yet purchased: |  |  |  |  |  |  |
Equity securities | $ | 458 |  |  | $ | 458 |  |  | $ | — |  |  | $ | — |
Corporate bonds | 4,057 |  |  | 3,103 |  |  | 954 |  |  | — |
Other fixed income securities | 2,605 |  |  | — |  |  | 2,605 |  |  | — |
Total securities sold not yet purchased | 7,120 |  |  | 3,561 |  |  | 3,559 |  |  | — |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | 4,584 |  |  | — |  |  | — |  |  | 4,584 |
Contingent consideration | 27,987 |  |  | — |  |  | — |  |  | 27,987 |
Total liabilities measured at fair value | $ | 39,691 |  |  | $ | 3,561 |  |  | $ | 3,559 |  |  | $ | 32,571 |
| Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis at December 31, 2022 Using
| Fair value at December 31, 2022 |  | Quoted prices in active markets for identical assets (Level 1) |  | Other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3)
Assets: |  |  |  |  |  |  |
Funds held in trust account | $ | 174,437 |  |  | $ | 174,437 |  |  | $ | — |  |  | $ | — |
Securities and other investments owned: |  |  |  |  |  |  |
Equity securities | 952,601 |  |  | 584,136 |  |  | — |  |  | 368,465 |
Corporate bonds | 8,539 |  |  | — |  |  | 8,539 |  |  | — |
Other fixed income securities | 3,956 |  |  | — |  |  | 3,956 |  |  | — |
Total securities and other investments owned | 965,096 |  |  | 584,136 |  |  | 12,495 |  |  | 368,465 |
Loans receivable, at fair value | 701,652 |  |  | — |  |  | — |  |  | 701,652 |
Total assets measured at fair value | $ | 1,841,185 |  |  | $ | 758,573 |  |  | $ | 12,495 |  |  | $ | 1,070,117 |
Liabilities: |  |  |  |  |  |  |
Securities sold not yet purchased: |  |  |  |  |  |  |
Equity securities | $ | 4,466 |  |  | $ | 4,466 |  |  | $ | — |  |  | $ | — |
Corporate bonds | 1,162 |  |  | — |  |  | 1,162 |  |  | — |
Other fixed income securities | 269 |  |  | — |  |  | 269 |  |  | — |
Total securities sold not yet purchased | 5,897 |  |  | 4,466 |  |  | 1,431 |  |  | — |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | 4,648 |  |  | — |  |  | — |  |  | 4,648 |
Warrant liabilities | 173 |  |  | 173 |  |  | — |  |  | — |
Contingent consideration | 31,046 |  |  | — |  |  | — |  |  | 31,046 |
Total liabilities measured at fair value | $ | 41,764 |  |  | $ | 4,639 |  |  | $ | 1,431 |  |  | $ | 35,694 |
Schedule of fair value measurement inputs and valuation techniques | The following table summarizes the significant unobservable inputs in the fair value measurement of Level 3 financial assets and liabilities by category of investment and valuation technique as of September 30, 2023 and December 31, 2022:
| Fair value at September 30, 2023 |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
Assets: |  |  |  |  |  |  |  |  |
Equity securities | $ | 604,657 |  |  | Market approach |  | Multiple of EBITDA |  | 1.8x - 13.0x |  | 6.8x
|  |  |  |  | Multiple of Sales |  | 0.7x - 3.3x |  | 0.8x
|  |  |  |  | Market price of related security |  | $0.01 - $84.35 |  | $2.81
| 65,297 |  |  | Discounted cash flow |  | Market interest rate |  | 20.2% - 26.3% |  | 23.7%
| 5,163 |  |  | Option pricing model |  | Annualized volatility |  | 25.0% - 183.0% |  | 77.0%
Loans receivable at fair value | 523,232 |  |  | Discounted cash flow |  | Market interest rate |  | 10.0% - 24.3% |  | 13.7%
| 25,910 |  |  | Market approach |  | Market price of related security |  | $16.09 - $21.18 |  | $16.83
Total level 3 assets measured at fair value | $ | 1,224,259 |  |  |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |  |  |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | $ | 4,584 |  |  | Market approach |  | Operating income multiple |  | 6.0x |  | 6.0x
Contingent consideration | 27,987 |  |  | Discounted cash flow |  | EBITDA volatility |  | 70% |  | 70%
|  |  |  |  | Asset volatility |  | 69.0% |  | 69.0%
|  |  |  |  | Market interest rate |  | 8.5% |  | 8.5%
|  |  |  |  | Revenue volatility |  | 5.1% |  | 5.1%
Total level 3 liabilities measured at fair value | $ | 32,571 |  |  |  |  |  |  |  |  |
| Fair value at December 31, 2022 |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
Assets: |  |  |  |  |  |  |  |  |
Equity securities | $ | 304,172 |  |  | Market approach |  | Multiple of EBITDA |  | 1.5x - 10.5x |  | 6.0x
|  |  |  |  | Multiple of Sales |  | 3.0x |  | 3.0x
|  |  |  |  | Market price of related security |  | $10.01 - $18.88 |  | $16.91
| 57,267 |  |  | Discounted cash flow |  | Market interest rate |  | 23.8% |  | 23.8%
| 7,026 |  |  | Option pricing model |  | Annualized volatility |  | 0.3% - 26.1% |  | 70.0%
Loans receivable at fair value | 694,499 |  |  | Discounted cash flow |  | Market interest rate |  | 6.0% - 83.5% |  | 23.9%
| 7,153 |  |  | Market approach |  | Multiple of EBITDA |  | 4.5x |  | 4.5x
Total level 3 assets measured at fair value | $ | 1,070,117 |  |  |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |  |  |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | $ | 4,648 |  |  | Market approach |  | Operating income multiple |  | 6.0x |  | 6.0x
Contingent consideration | 31,046 |  |  | Discounted cash flow |  | EBITDA volatility |  | 80.0% |  | 80.0%
|  |  |  |  | Asset volatility |  | 69.0% |  | 69.0%
|  |  |  |  | Market interest rate |  | 8.5% |  | 8.5%
Total level 3 liabilities measured at fair value | $ | 35,694 |  |  |  |  |  |  |  |  |
Schedule of fair value measurement of level 3 financial assets and liabilities | The changes in Level 3 fair value hierarchy during the three months ended September 30, 2023 and 2022 were as follows:
| Level 3 Balance at Beginning of Period |  | Level 3 Changes During the Period |  | Level 3 Balance at End of Period
| Fair Value Adjustments (1) |  | Relating to Undistributed Earnings |  | Purchases, Sales and Settlements |  | Transfer in and/or out of Level 3 |
Three Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |
Equity securities | $ | 387,130 |  |  | $ | (11,194) |  |  | $ | (47) |  |  | $ | 299,763 |  |  | $ | (535) |  |  | $ | 675,117 |
Loans receivable at fair value | 683,827 |  |  | (859) |  |  | 1,531 |  |  | (135,357) |  |  | — |  |  | 549,142 |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | 4,352 |  |  | — |  |  | 557 |  |  | (325) |  |  | — |  |  | 4,584 |
Contingent consideration | 27,724 |  |  | 9 |  |  | — |  |  | 254 |  |  | — |  |  | 27,987 |
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |
Equity securities | $ | 333,916 |  |  | $ | 5,453 |  |  | $ | — |  |  | $ | 34 |  |  | $ | (47) |  |  | $ | 339,356 |
Loans receivable at fair value | 770,840 |  |  | (19,158) |  |  | 4,181 |  |  | 58,852 |  |  | — |  |  | 814,715 |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | 4,160 |  |  | — |  |  | 356 |  |  | (194) |  |  | — |  |  | 4,322 |
Contingent consideration | 17,722 |  |  | 620 |  |  | — |  |  | 11,236 |  |  | — |  |  | 29,578 |
(1) - Fair value adjustments represent realized and unrealized gains (losses) of which $(2,347) relating to equity securities and $(859) relating to loans receivable, at fair value were included in trading income (loss) and fair value adjustments on loans and $(8,847) relating to equity securities were included in realized and unrealized gains (losses) on investments in the condensed consolidated statement of operations during the three months ended September 30, 2023. Fair value adjustments represent realized and unrealized gains (losses) of which $4,606 relating to equity securities and $(19,158) relating to loans receivable, at fair value were included in trading income (loss) and fair value adjustments on loans and $847 relating to equity securities were included in realized and unrealized gains (losses) on investments in the condensed consolidated statement of operations during the three months ended September 30, 2022. The changes in Level 3 fair value hierarchy during the nine months ended September 30, 2023 and 2022 were as follows:
| Level 3 Balance at Beginning of Year |  | Level 3 Changes During the Period |  | Level 3 Balance at End of Period
| Fair Value Adjustments (1) |  | Relating to Undistributed Earnings |  | Purchases, Sales and Settlements |  | Transfer in and/or out of Level 3 |
Nine Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |
Equity securities | $ | 368,465 |  |  | $ | (2,923) |  |  | $ | (35) |  |  | $ | 317,168 |  |  | $ | (7,558) |  |  | $ | 675,117 |
Loans receivable at fair value | 701,652 |  |  | 51,807 |  |  | 481 |  |  | (204,548) |  |  | (250) |  |  | 549,142 |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | 4,648 |  |  | — |  |  | 1,335 |  |  | (1,399) |  |  | — |  |  | 4,584 |
Contingent consideration | 31,046 |  |  | (4,561) |  |  | — |  |  | 1,502 |  |  | — |  |  | 27,987 |
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |
Equity securities | $ | 377,549 |  |  | $ | (18,594) |  |  | $ | — |  |  | $ | 18,457 |  |  | $ | (38,056) |  |  | $ | 339,356 |
Loans receivable at fair value | 873,186 |  |  | (19,205) |  |  | 9,554 |  |  | (7,983) |  |  | (40,837) |  |  | 814,715 |
Mandatorily redeemable noncontrolling interests issued after November 5, 2003 | 4,506 |  |  | — |  |  | 824 |  |  | (1,008) |  |  | — |  |  | 4,322 |
Contingent consideration | — |  |  | (3,880) |  |  | — |  |  | 33,458 |  |  | — |  |  | 29,578 |
(1) - Fair value adjustments represent realized and unrealized gains (losses) of which $11,573 relating to equity securities and $51,807 relating to loans receivable, at fair value were included in trading income (loss) and fair value adjustments on loans and $(14,496) relating to equity securities were included in realized and unrealized gains (losses) on investments in the condensed consolidated statement of operations during the nine months ended September 30, 2023. Fair value adjustments represent realized and unrealized gains (losses) of which $(732) relating to equity securities and $(19,205) relating to loans receivable, at fair value were included in trading income (loss) and fair value adjustments on loans and $(17,862) relating to equity securities were included in realized and unrealized gains (losses) on investments in the condensed consolidated statement of operations during the nine months ended September 30, 2022.
Schedule of financial assets measured on nonrecurring basis | The following table presents information on the assets measured at fair value on a nonrecurring basis by level within the fair value hierarchy as of September 30, 2023 and December 31, 2022. These investments were measured due to an observable price change or impairment during the periods below.
| Fair Value Measurement Using
| Total |  | Quoted prices in active markets for identical assets (Level 1) |  | Other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3)
As of September 30, 2023 |  |  |  |  |  |  |
Investments in nonpublic entities that do not report NAV | $ | 1,240 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,240 |
As of December 31, 2022 |  |  |  |  |  |  |
Investments in nonpublic entities that do not report NAV | $ | 20,251 |  |  | $ | — |  |  | $ | 18,659 |  |  | $ | 1,592 |
Redeemable noncontrolling interest | Changes to redeemable noncontrolling interest consist of the following:
|  |  |  |  | Nine Months Ended September 30, 2023
Balance, December 31, 2022 |  |  |  |  | $ | 178,622 |
Net loss |  |  |  |  | (146) |
Purchase of Lingo minority interest |  |  |  |  | (11,190) |
Remeasurement adjustments for Lingo and BRPM 250 |  |  |  |  | 8,477 |
Redemption of BRPM 250 Class A common stock |  |  |  |  | (175,763) |
Balance, September 30, 2023 |  |  |  |  | $ | — |
Schedule of investments in the VIE | The carrying value of the Company’s investments in the VIEs that were not consolidated is shown below.
| September 30, 2023 |  | December 31, 2022
Securities and other investments owned, at fair value | $ | 35,190 |  |  | $ | 33,743 |
Loans receivable, at fair value | 52,856 |  |  | 46,700 |
Other assets | 2,655 |  |  | 3,755 |
Maximum exposure to loss | $ | 90,701 |  |  | $ | 84,198 |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-6 + Details
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