Company: RILY
Filing Date: 2025-12-15
Form Type: 10-Q
Source: 0001464790-25-000029
Chunk: 37

Company: B. Riley Financial, Inc.
Filing Date: 2025-12-15
Form: 10-Q
Item: Part I, Item 1
Chunk 37
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 balance sheets.

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The Company measures certain assets at fair value on a nonrecurring basis. These assets include equity method investments for which the measurement alternative has been elected, adjusted to fair value based on observable price changes or impairment, assets acquired and liabilities assumed in an acquisition or in a nonmonetary exchange, and property, plant and equipment and intangible assets that are written down to fair value when they are held for sale or determined to be impaired.The following tables present information on the financial assets and liabilities measured and recorded at fair value on a recurring basis as of June 30, 2025 and December 31, 2024.Financial Assets and Liabilities Measured at Fair Value on aRecurring Basis as of June 30, 2025 UsingFair value as of June 30, 2025Quoted 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$116,655 $88,929 $— $27,726 Corporate bonds33,252 125 33,127 — Other fixed income securities159 — 159 — Total securities and other investments owned150,066 89,054 33,286 27,726 Loans receivable, at fair value48,980 — — 48,980 Other assets1,029 — — 1,029 Total assets measured at fair value$200,075 $89,054 $33,286 $77,735 Liabilities:Securities sold not yet purchased:Equity securities$10,411 $10,411 $— $— Corporate bonds420 — 420 — Other fixed income securities1,516 — 1,516 — Total securities sold not yet purchased12,347 10,411 1,936 — Contingent consideration4,608 — — 4,608 Liability-classified warrants4,160 — — 4,160 Total liabilities measured at fair value$21,115 $10,411 $1,936 $8,768 

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Financial Assets and Liabilities Measured at Fair Value on aRecurring Basis at December 31, 2024 UsingFair value at December 31, 2024Quoted prices