Company: CNS
Filing Date: 2025-05-02
Form Type: 10-Q
Source: 0001284812-25-000156
Chunk: 41

Company: COHEN & STEERS, INC.
Filing Date: 2025-05-02
Form: 10-Q
Item: Item 8
Chunk 41
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20252024Investment vehicle:Open-end funds$77,354 $68,152 Institutional accounts32,167 30,352 Closed-end funds24,946 24,206 Total$134,467 $122,710 

4. Investments

The following table summarizes the Company's investments:(in thousands)March 31,2025December 31, 2024Equity investments at fair value$325,861 $208,411 Trading146,982 126,953 Equity method540 13 Total investments$473,383 $335,377 The following table summarizes gain (loss) from investments—net: Three Months Ended March 31,(in thousands)20252024Net realized gains (losses) during the period$1,127 $(2,226)Net Net unrealized gains (losses) during the period on investmentsstill held at the end of the period2,426 3,210 Gain (loss) from investments—net$3,553 $984 

8

COHEN & STEERS, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS—(Continued)(UNAUDITED)

The following table summarizes the statements of financial condition attributable to the Company's consolidated VIEs:(in thousands)March 31, 2025December 31, 2024Assets (1)Investments$181,866 $109,210 Due from brokers412 60 Other assets373 199 Total assets182,651 109,469 Liabilities (1)Due to brokers$230 $170 Other liabilities and accrued expenses416 333 Total liabilities646 503 Net assets$182,005 $108,966 Attributable to the Company$60,573 $45,774 Attributable to noncontrolling interests121,432 63,192 Net assets$182,005 $108,966 _________________________(1)    The assets may only be used to settle obligations of each VIE and the liabilities are the sole obligation of each VIE, for which creditors do not have recourse to the general credit of the Company.

5. Fair Value

ASC Topic 820, Fair Value Measurement specifies a hierarchy of valuation classifications based on whether the inputs to the valuation techniques used in each valuation classification are observable or unobservable. These classifications are summarized in the