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LOANS RECEIVABLE, AT FAIR VALUE (Tables) | 6 Months Ended
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Jun. 30, 2026
Debt Disclosure [Abstract] |
Schedule of Components of Accounts Receivable, Net | Loans receivable consist of the following:
|  |  | At Fair Value |  | Outstanding Principal Balance, Net of Discounts |  | Outstanding Principal Balance in Excess of Fair Value
| Maturity |  | June 30, |  | December 31, |  | June 30, |  | December 31, |  | June 30, |  | December 31,
| Dates |  | 2026 |  | 2025 |  | 2026 |  | 2025 |  | 2026 |  | 2025
Related Party Loans Receivable: |  |  |  |  |  |  |  |  |  |  |  |  |
Vintage Capital Management, LLC | December 2027 |  | n/a |  | $ | 1,835 |  |  | n/a |  | $ | 224,968 |  |  | n/a |  | $ | 223,133 |
Conn’s, Inc. | February 2027 |  | n/a |  | — |  |  | n/a |  | 70,425 |  |  | n/a |  | 70,425 |
Torticity, LLC | November 2026 |  | — |  |  | — |  |  | 16,333 |  |  | 16,333 |  |  | 16,333 |  |  | 16,333 |
Other related party loans | Various through August 2027 |  | 1,035 |  |  | 1,000 |  |  | 1,164 |  |  | 1,164 |  |  | 129 |  |  | 164 |
Total related party loans receivable |  |  | 1,035 |  |  | 2,835 |  |  | 17,497 |  |  | 312,890 |  |  | 16,462 |  |  | 310,055 |
XBP Americas, LLC | September 2026 |  | 15,041 |  |  | 21,415 |  |  | 15,164 |  |  | 21,731 |  |  | 123 |  |  | 316 |
Norlin EV Limited | December 2025 |  | n/a |  | 10 |  |  | n/a |  | 1,233 |  |  | n/a |  | 1,223 |
Enovum NC-1 Venture, LLC, a subsidiary of a public AI Infrastructure company | August 2026 |  | 19,794 |  |  | — |  |  | 20,000 |  |  | — |  |  | 206 |  |  | — |
Other loans receivable | Various |  | 2,932 |  |  | 2,043 |  |  | 8,844 |  |  | 7,845 |  |  | 5,912 |  |  | 5,802 |
Total loans receivable |  |  | $ | 38,802 |  |  | $ | 26,303 |  |  | $ | 61,505 |  |  | $ | 343,699 |  |  | $ | 22,703 |  |  | $ | 317,396 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-3 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2 + Details
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