Company: RILYN
Filing Date: 2025-02-21
Form Type: 10-Q
Source: 0001628280-25-007082
Chunk: 33

Company: B. Riley Financial, Inc.
Filing Date: 2025-02-21
Form: 10-Q
Item: Part I, Item 1
Chunk 33
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 down to fair value when they are held for sale or determined to be impaired. The Company did not have any material assets or liabilities that were measured at fair value on a nonrecurring basis in periods subsequent to initial recognition as of September 30, 2024 and December 31, 2023.The following tables present information on the financial assets and liabilities measured and recorded at fair value on a recurring basis as of September 30, 2024 and December 31, 2023.Financial Assets and Liabilities Measured at Fair Value on aRecurring Basis as of September 30, 2024 UsingFair value as of September 30, 2024Quoted prices in active markets for identical assets (Level 1)Other observable inputs (Level 2)Significant unobservable inputs  (Level 3)Assets:Securities and other investments owned:Equity securities$223,543 $161,595 $— $61,948 Corporate bonds31,496 27,410 4,086 — Other fixed income securities4,757 — 4,757 — Total securities and other investments owned259,796 189,005 8,843 61,948 Loans receivable, at fair value151,704 — — 151,704 Total assets measured at fair value$411,500 $189,005 $8,843 $213,652 Liabilities:Securities sold not yet purchased:Equity securities$634 $634 $— $— Corporate bonds509 — 509 — Other fixed income securities1,307 — 1,307 — Total securities sold not yet purchased2,450 634 1,816 — Contingent consideration23,702 — — 23,702 Total liabilities measured at fair value$26,152 $634 $1,816 $23,702 

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Financial Assets and Liabilities Measured at Fair Value on aRecurring Basis at December 31, 2023 UsingFair value at December 31, 2023Quoted prices in active marketsfor identical assets  (Level 1)Other observable inputs (Level 2)Significant unobservable inputs (Level 3)Assets:Securities and other investments owned:Equity securities$647,122 $194,541 $— $452,581 Corporate bonds59