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Understanding our Financial Statements and the Impact to the Common Shareholder (Tables) | 3 Months Ended | 12 Months Ended
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Jun. 30, 2023 | Mar. 31, 2023
Related Party Transactions [Abstract] |  |
Schedule of Segment Reporting Information, by Segment | The following table presents a reconciliation of operating income (loss) of our reportable segments, excluding the Customer ExAlt Trusts, to net income (loss) attributable to Beneficient’s common shareholders. This reconciliation serves to provide users of our financial statements an understanding and visual aide of the reportable segments that impact net income (loss) attributable to the common shareholder and reiterates that the consolidation of the Customer ExAlt Trusts has no impact on the net income (loss) attributable to Beneficient’s common shareholders.
(in thousands) |  | Three Months Ended June 30, 2023 |  |  | Three Months Ended June 30, 2022 |
Operating income (loss) |  |  |  |  |  |  |  |
Ben Liquidity |  | $ | (903,026 | ) |  | $ | (32,853 | )
Ben Custody |  |  | (189,997 | ) |  |  | 6,163 |
Corporate & Other |  |  | (49,081 | ) |  |  | (28,755 | )
Less: Income tax expense (benefit) |  |  | — |  |  |  | 397 |
Less: Net loss attributable to noncontrolling interests—Ben |  |  | 30,686 |  |  |  | 7,536 |
Less: Net income attributable to noncontrolling interests—CT |  |  | — |  |  |  | (1,795 | )
Less: Noncontrolling interest guaranteed payment |  |  | (4,105 | ) |  |  | (3,868 | )
Net loss attributable to common shareholders |  | $ | (1,115,523 | ) |  | $ | (53,969 | )
| The following table presents a reconciliation of operating income (loss) of our reportable segments, excluding the Customer ExAl t Tr usts, to net income (loss) attributable to The Beneficient Company Group, L.P. common unitholder. This reconciliation serves to provide users of our financial statements an understanding and visual aide of the reportable segments that impact net income (loss) attributable to the common unitholder and reiterates that the consolidation of the Customer ExAlt Trusts has no impact on the net income (loss) attributable to The Beneficient Company Group, L.P. common unitholder.
(in thousands) |  | Year Ended March 31, 2023 |  |  | Three Months Ended March 31, 2022 |  |  | Year Ended December 31, 2021 |  |  | Year Ended December 31, 2020 |
Operating income (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ben Liquidity |  | $ | (46,512 | ) |  | $ | (20,299 | ) |  | $ | 21,191 |  |  | $ | 25,238 |
Ben Custody |  |  | 24,046 |  |  |  | 7,301 |  |  |  | 16,193 |  |  |  | 15,922 |
Corporate & Other |  |  | (112,845 | ) |  |  | (31,607 | ) |  |  | (77,991 | ) |  |  | (136,155 | )
Loss on extinguishment of debt, related parties |  |  | — |  |  |  | — |  |  |  | (34,013 | ) |  |  | — |
Less: Income tax expense (benefit) |  |  | (1,072 | ) |  |  | 1,072 |  |  |  | — |  |  |  | 3,459 |
Less: Net loss attributable to noncontrolling interests—Ben |  |  | 19,081 |  |  |  | 5,038 |  |  |  | 12,870 |  |  |  | 40,414 |
Less: Noncash deemed contribution on extinguishment of redeemable noncontrolling interest |  |  | — |  |  |  | — |  |  |  | 14,200 |  |  |  | — |
Less: Noncash deemed dividend on extinguishment of redeemable noncontrolling interest |  |  | — |  |  |  | — |  |  |  | (46,202 | ) |  |  | — |
Less: Noncontrolling interest guaranteed payment |  |  | (15,822 | ) |  |  | (3,788 | ) |  |  | (1,264 | ) |  |  | — |
Net loss attributable to common unitholders |  | $ | (130,980 | ) |  | $ | (44,427 | ) |  | $ | (95,016 | ) |  | $ | (58,040 | )

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- Definition Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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