Company: RILYN
Filing Date: 2025-02-21
Form Type: 10-Q
Source: 0001628280-25-007082
Chunk: 364

Company: B. Riley Financial, Inc.
Filing Date: 2025-02-21
Form: 10-Q
Item: Part I, Item 8
Chunk 364
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2024 and 2023, respectively.

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NOTE 13 — ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:September 30,2024December 31,2023Accrued payroll and related expenses$47,731 $68,255 Dividends payable15,536 18,929 Income taxes payable4,175 4,353 Other tax liabilities15,730 13,540 Contingent consideration23,702 27,986 Accrued expenses40,804 55,822 Other liabilities81,020 63,991 Accrued expenses and other liabilities$228,698 $252,876 

Other tax liabilities primarily consist of uncertain tax positions, sales and VAT taxes payable, and other non-income tax liabilities. Accrued expenses primarily consist of accrued trade payables, investment banking payables and legal settlements. Other liabilities primarily consist of interest payables, customer deposits, accrued legal fees and finance lease liabilities.   

NOTE 14 — REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue from contracts with customers by the Company's five reportable operating segments and the All Other category during the three and nine months ended September 30, 2024 and 2023 was as follows:

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Capital Markets Segment WealthManagementSegmentFinancialConsultingSegmentCommunications SegmentConsumer ProductsSegmentAll OtherTotal Revenues for the three months ended September 30, 2024      Corporate finance, consulting and investment banking fees $21,316 $— $23,941 $— $— $— $45,257 Wealth and asset management fees 1,252 45,757 — — — — 47,009 Commissions, fees and reimbursed expenses 5,568 1,618 — — — — 7,186 Subscription services — — — 65,041 — — 65,041 Sale of goods— — — 1,318 49,793 4,137 55,248 Advertising and other— — — 1,200 — 28,506 29,706 Total revenues from contracts with customers 28,136 47,375 23,941 67,559 49,793 32,643 249,447       Trading (loss) income