ABL · As filed with the SEC

Abacus Global Management cash flow statement, by quarter

The statement as Abacus Global Management presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

CONSOLIDATED STATEMENTS OF CASH FLOWS · USD

USD	Q2 2026^† 3 months ended Jun 30, 2026	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025	Q3 2025^† 3 months ended Sep 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	6,627,042^†	7,266,192	7,226,649^†	7,075,348^†
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	3,962,445^†	3,934,086	4,262,403^†	4,400,082^†
Allowance for credit losses	—	—	622,787^†	—
Stock-based compensation	6,882,980^†	6,343,401	5,149,800^†	4,527,358^†
Amortization of debt issuance costs	406,578^†	864,351	754,599^†	604,505^†
Unrealized gain on other investments	—	0	0^†	0^†
Realized gain on equity securities, at fair value	—	—	—	0^†
Unrealized loss (gain) on policies, at fair value	6,753,605^†	35,205,286	(15,686,076)^†	(15,723,490)^†
Change in fair value of debt	—	—	—	0^†
Related Party	42,257,443^†	67,637,417	—	—
Gain on change in fair value of debt	0^†	0	—	—
Loss on change in fair value of warrant liability	0^†	0	0^†	1,081,193^†
Deferred income taxes	1,522,965^†	(2,673,302)	(3,787,114)^†	2,891,555^†
Non-cash interest income	(39,346)^†	(38,859)	(36,944)^†	(29,918)^†
Related Party	440,635^†	427,674	415,096^†	402,889^†
Nonrelated Party	0^†	0	(1)^†	0^†
Non-cash lease expense	—	—	305,538^†	(1,899)^†
Non-cash other income	—	—	0^†	0^†
Non-cash lease expense	416,196^†	178,088	—	—
Changes in operating assets and liabilities:
Accounts receivable	(10,551,934)^†	5,822,336	12,309,648^†	(14,386,024)^†
Accounts receivable, related party	3,170,772^†	(3,977,806)	5,314,492^†	(4,801,713)^†
Equity securities, at fair value	—	—	0^†	—
Related Party	—	—	(665,226)^†	963,884^†
Related Party	(678,228)^†	290,952	—	—
Prepaid expenses and other current assets	919,417^†	(1,806,206)	931,677^†	930,690^†
Other investments	660,511^†	(2,350,000)	—	—
Other assets	(6,417)^†	(10,641)	372,076^†	(248,493)^†
Accrued expenses	1,335,914^†	(3,788,419)	2,241,639^†	2,530,360^†
Accrued transaction costs	—	—	(187,776)^†	1,644,624^†
Accrued transaction costs	(94,513)^†	(135,479)	—	—
Contract liabilities, deposits on pending settlement	(119,485)^†	597,344	(189,799)^†	313,114^†
Other current liabilities	—	(1,760,134)	(2,033,713)^†	121,102^†
Income tax payable	(8,767,350)^†	6,113,984	3,663,241^†	(2,594,523)^†
Income tax receivable	(3,682,644)^†	314,833	778,073^†	(1,366,181)^†
Retrocession fees payable	—	—	(94,209)^†	0^†
Net change in life settlement policies, at fair value	—	—	(29,389,506)^†	(21,914,159)^†
Net change in life settlement policies, at cost	—	—	(12,956)^†	204,459^†
Retrocession fees payable	0^†	0	—	—
Due from affiliates	—	0	—	—
Net change in life settlement policies, at fair value	2,973,009^†	40,881,780	—	—
Net change in life settlement policies, at cost	931,353^†	(13,048)	—	—
Net cash provided by operating activities	39,259,897^†	91,686,413	(7,439,618)^†	(32,752,449)^†
CASH FLOWS FROM INVESTING ACTIVITIES:
Origination of note receivable	—	—	0^†	0^†
Acquisition of businesses, net of cash acquired	—	—	12,452^†	435,844^†
Purchase of property and equipment	(862,291)^†	(133,891)	(112,475)^†	(171,647)^†
Development of intangible assets	(289,902)^†	(747,851)	0^†	0^†
Purchase of other investments	(39,639,750)^†	(50,000)	(8,699,569)^†	0^†
Purchase of available for sale securities	0^†	0	(500,000)^†	(500,000)^†
Change in due from affiliates	—	—	0^†	0^†
Net cash used in investing activities	(40,791,943)^†	(931,742)	(9,299,592)^†	(235,803)^†
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of long term debt	—	744,367	0^†	25,267,747^†
Issuance of long term-debt, at fair value	—	—	638,769^†	—
Payment of discounts and financing costs	0^†	(682)	(82,106)^†	(1,018,280)^†
Nonrelated Party	—	(77,853,203)	(375,000)^†	—
Related Party	—	—	0^†	—
Repayment of debt, at fair value	—	—	(4,803,422)^†	—
Common stock issuance	—	—	0^†	0^†
Common stock issuance transaction costs	—	0	(1,661,778)^†	(1,811,502)^†
Repurchase of common stock	(9,905,385)^†	(14,453,988)	(5,539,553)^†	(3,192,124)^†
Payment of Series A Convertible Preferred dividend	(93,750)^†	(93,750)	(193,750)^†	(93,750)^†
Related Party	—	—	0^†	—
Affiliated Entity	—	—	0^†	—
Warrant conversions	—	—	0^†	0^†
Net cash used in financing activities	(12,289,511)^†	(91,657,256)	(31,567,411)^†	44,570,334^†
NET DECREASE IN CASH AND CASH EQUIVALENTS	(13,821,557)^†	(902,585)	(48,306,621)^†	11,582,082^†
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	37,209,747	38,112,332	86,418,953	74,836,871
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	23,388,190	37,209,747	38,112,332	86,418,953
NON-CASH OPERATING, INVESTING, AND FINANCING ACTIVITIES:
Non-cash sale of life settlement policies, at fair value	—	—	0^†	—
Non-cash purchase of life settlement policies, at fair value	—	—	0^†	—
Non-cash consideration for business acquisition	—	—	0^†	—
Non-cash issuance of debt in connection with business acquisition	—	—	0^†	—
Non-cash issuance of common stock in connection with business acquisition	—	—	(25)^†	—
Non-cash investment in other investments	—	—	0^†	0^†
Non-cash issuance of stock	—	0	0^†	0^†
Non-cash investment in other investments	0^†	0	—	—
SUPPLEMENTAL DISCLOSURES:
Interest paid	7,537,957^†	9,167,637	9,396,533^†	11,911,096^†
Income taxes paid, net of refunds	—	—	3,487,435^†	5,700,000^†
Unrealized gain on equity investments	(660,511)^†	5,400,000	—	—
Non-cash gain on policy trades	—	—	0^†	—
Impairment loss on equity investments	0^†	(3,050,000)	—	—

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.