v3.25.4

Note 7 - Other Receivables | 12 Months Ended
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Dec. 31, 2025
Notes to Financial Statements |
Other Receivables, Other Assets, Accounts Payable and Other Liabilities [Text Block] | 7. OTHER RECEIVABLES ﻿ Other receivables consisted of the following. ﻿ ﻿ ﻿
OTHER RECEIVABLES
(Dollars in Thousands)
|  | December 31, 2025 |  |  | December 31, 2024 |
Investment banking and new issue |  | $ | 3,625 |  |  | $ | 3,408 |
Allowance for credit losses |  |  | (1,000 | ) |  |  | (2,250 | )
Investment banking and new issue, net |  |  | 2,625 |  |  |  | 1,158 |
Asset management fees receivable |  |  | 3,619 |  |  |  | 2,183 |
Accrued interest receivable |  |  | 977 |  |  |  | 1,595 |
Agency repo income receivable |  |  | 853 |  |  |  | 522 |
Miscellaneous other receivables |  |  | 822 |  |  |  | 1,068 |
Other receivables |  | $ | 8,896 |  |  | $ | 6,526 |
Investment banking and new issue receivable represent amounts owed from various counterparties for services rendered. Investment banking and new issue revenue is recognized when the Company’s performance obligations have been satisfied, and collectability is reasonably assured. However, in certain cases, collectability becomes doubtful at a later date. At each reporting period, the Company assesses the collectability of its investment banking and new issue receivables. Each receivable is unique and does not share similar characteristics to be pooled so they are evaluated on an individual basis. The Company records an allowance when, in management’s judgement, one is necessary for credit losses. During 2025, the Company recorded a provision for bad debt expense of $1,677, which is included as a component of professional fees and other operating expenses in the statement of operations, and fully wrote off $2,928 of receivables. During 2024, the Company recorded a provision for credit losses of $2,556, which is included as a component of professional fees and other operating expenses in the statement of operations, and fully wrote off $306 of receivables. It is the Company's policy to fully write off the receivable and related allowance when it has abandoned collection efforts. Asset management fees receivable are of a routine and short-term nature. These amounts are generally accrued monthly and paid on a monthly or quarterly basis. Accrued interest receivable represents interest and dividends accrued on the Company’s investment securities included as a component of investments-trading or other investments, at fair value. Interest payable on securities sold, not yet purchased is included as a component of accounts payable and other liabilities. See note 17. Agency repo income receivable represents income receivable on gestation repo trades. See note 11. Miscellaneous other receivables are receivables that are of a short-term nature. ﻿

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