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LOANS RECEIVABLE, AT FAIR VALUE (Tables)

6 Months Ended

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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- References

No definition available.

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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

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