Company: RILYN
Filing Date: 2025-09-19
Form Type: 10-K
Source: 0001464790-25-000011
Chunk: 130

Company: B. Riley Financial, Inc.
Filing Date: 2025-09-19
Form: 10-K
Item: Item 8
Chunk 130
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)/s/ SCOTT YESSNERExecutive Vice President Chief Financial OfficerSeptember 19, 2025(Scott Yessner)(Principal Financial Officer)/s/ HOWARD E. WEITZMANChief Accounting Officer (Principal Accounting Officer)September 19, 2025(Howard E. Weitzman)/s/ ROBERT L. ANTINDirectorSeptember 19, 2025(Robert L. Antin)/s/ ROBERT D’AGOSTINODirectorSeptember 19, 2025(Robert D’Agostino)/s/ TAMMY BRANDTDirectorSeptember 19, 2025(Tammy Brandt)/s/ RENÉE E. LABRANDirectorSeptember 19, 2025(Renée E. LaBran)/s/ RANDALL E. PAULSONDirectorSeptember 19, 2025(Randall E. Paulson)/s/ MICHAEL J. SHELDONDirectorSeptember 19, 2025(Michael J. Sheldon)/s/ MIMI K. WALTERSDirectorSeptember 19, 2025(Mimi K. Walters)

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B. RILEY FINANCIAL, INC.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

PageReport of Independent Registered Public Accounting Firm (PCAOB ID Number 688)135Report of Independent Registered Public Accounting Firm on Internal Control Over Financial Reporting138Consolidated Balance Sheets142Consolidated Statements of Operations143Consolidated Statements of Comprehensive (Loss) Income145Consolidated Statements of Equity (Deficit)146Consolidated Statements of Cash Flows147Notes to Consolidated Financial Statements150

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of 

B. Riley Financial, Inc. 

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of B. Riley Financial, Inc. (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of operations, comprehensive loss,  equity (deficit) and cash flows for each of the three years in the period ended December 31, 2024 and the related notes (collectively referred to as the “financial statements”).  In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 202