Company: RILYN
Filing Date: 2025-02-21
Form Type: 10-Q
Source: 0001628280-25-007082
Chunk: 36

Company: B. Riley Financial, Inc.
Filing Date: 2025-02-21
Form: 10-Q
Item: Part I, Item 1
Chunk 36
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Relating to Undistributed EarningsPurchases/ OriginationsSalesSettlements/ RepaymentsTransfer in and/or out of Level 3Three Months Ended September 30, 2024Equity securities$114,982 $(66,349)$— $49 $— $13,266 $— $61,948 $(66,346)Loans receivable at fair value229,199 (71,477)874 27,727 — (34,619)— 151,704 (71,478)Contingent consideration29,303 386 — — — (5,987)— 23,702 — Three Months Ended September 30, 2023Equity securities$170,503 $(13,120)$(47)$301,730 $(467)$— $(535)$458,064 $(13,109)Loans receivable at fair value683,827 (859)2,873 34,337 — (171,036)— 549,142 (1,646)Contingent consideration27,724 14 — 793 — (544)— 27,987 — (1) - Fair value adjustments during the three months ended September 30, 2024 includes the following: $(66,349) of realized and unrealized gains (losses) on equity securities is comprised of $(15,127) of realized and unrealized gains (losses) included in trading (loss) income and $(51,222) of realized and unrealized gains (losses) included in other income (loss) - realized and unrealized gains (losses) on investments, $(71,477) of fair value adjustments on loans included in fair value adjustments on loans, and $386 related to contingent consideration included in selling, general and administrative expenses in the condensed consolidated statement of operations. Fair value adjustments during the three months ended September 30, 2023 includes the following: $(13,120) of realized and unrealized gains (losses) on equity securities is comprised of $(2,348) relating to equity securities included in trading (loss) income and $(10,772) of realized and unrealized gains (losses) included in other income (loss) - realized and unrealized gains (losses) on investments, $(859) of fair value adjustments on loans included in fair value adjustments on loans, and $