# EDGAR Filing Document

**Accession Number:** 0001814287
**File Stem:** 0001628280-26-032209
**Filing Date:** 2026-5
**Character Count:** 43083
**Document Hash:** b07315dc0eb08e6cb6fc66e2175fc406
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-032209.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0001628280-26-032209

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20260507

**ITEM INFORMATION**: Results of Operations and Financial Condition

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260507

**DATE AS OF CHANGE**: 20260507

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Abacus Global Management, Inc.
- **CENTRAL INDEX KEY:** 0001814287
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTMENT ADVICE [6282]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 851210472
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39403
- **FILM NUMBER:** 26953990

**BUSINESS ADDRESS:**
- **STREET 1:** 2101 PARK CENTER DRIVE, SUITE 200
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835
- **BUSINESS PHONE:** (800) 561-4148

**MAIL ADDRESS:**
- **STREET 1:** 2101 PARK CENTER DRIVE, SUITE 200
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Abacus Life, Inc.
- **DATE OF NAME CHANGE:** 20230705

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** East Resources Acquisition Co
- **DATE OF NAME CHANGE:** 20200605

?xml version='1.0' encoding='ASCII'? abl-20260507

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

__________________

**FORM 8-K**

__________________

**CURRENT REPORT**

**Pursuant to Section 13 or Section 15(d)**

**of the Securities Exchange Act of 1934**

**Date of Report (Date of earliest event reported): May 7, 2026**

__________________

**Abacus Global Management, Inc.**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware**<br>(State or other jurisdiction of incorporation<br>or organization) | **001-39403**<br>(Commission <br>File Number) | **85-1210472**<br>(I.R.S. Employer <br>Identification Number) |

---

**2101 Park Center Drive, Suite 200**

**Orlando, Florida 32835**

**(800) 561-4148**

(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

__________________

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation to the registrant under any of the following provisions:

□ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

□ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

□ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

□ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

---

| | | |
|:---|:---|:---|
| Securities registered pursuant to Section 12(b) of the Act: | Securities registered pursuant to Section 12(b) of the Act: | Securities registered pursuant to Section 12(b) of the Act: |
| **Title of each class** | **Trading Symbols** | **Name of each exchange on which registered** |
| **Common stock, par value $0.0001 per share** | **ABX** | **New York Stock Exchange** |
| **9.875% Fixed Rate Senior Notes due 2028** | **ABXL** | **New York Stock Exchange** |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

Emerging growth company&nbsp;&nbsp;&nbsp;&nbsp;□

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&nbsp;&nbsp;&nbsp;&nbsp;□

**Item 2.02. Results of Operations and Financial Condition**

On May 7, 2026, Abacus Global Management, Inc. ("Abacus" or "Company") announced the results of its operations and its financial condition for the quarterly period ended March 31, 2026. A copy of the press release is being furnished as Exhibit 99.1 to this Current Report and is incorporated herein by reference.

The information in this Item 2.02, including Exhibit 99.1, is being furnished and shall not be deemed "filed" with the U.S. Securities and Exchange Commission or otherwise incorporated by reference into any registration statement or other document filed pursuant to the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.

------

**Item 7.01 Regulation FD Disclosure**

On May 7, 2026, the Company intends to post a new investor presentation to the Investor Relations – Presentations section of the Company's website, https://ir.abacusgm.com/. The Company's investor presentation is expected to contain information that may be deemed material to investors. The Company uses its website to disseminate updates to its investor presentation and does not intend to file or furnish a Current Report on Form 8-K to alert investors each time the presentation is updated. The Company routinely posts important information, including news releases, announcements and other statements about its business and results of operations, that may be deemed material to investors on the Investor Relations section of the Company's website, https://ir.abacusgm.com/.

The Company uses its website as a means of disclosing material, nonpublic information and for complying with the Company's disclosure obligations under Regulation FD. Investors should monitor the Investor Relations section of the Company's website in addition to following the Company's press releases, filings with the SEC, public conference calls and webcasts.

Pursuant to the rules and regulations of the SEC, the information in this Item 7.01 disclosure is deemed to have been furnished and shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. Such information shall not be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

**Item 9.01 Financial Statement and Exhibits**

(d) Exhibits.

---

| | |
|:---|:---|
| **Exhibit Number** | **Exhibit Description** |
| 99.1 | <u>[Press Release dated May 7, 2026 announcing financial results for the quarter ended March 31, 2026](ex_991xabx-earningsrelease.htm)</u> |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | |
|:---|:---|:---|
| | **Abacus Global Management, Inc.** | **Abacus Global Management, Inc.** |
| | (Registrant) | (Registrant) |
| Date: May 7, 2026 | By: | /s/ Jay Jackson |
|  | Name: | Jay Jackson |
|  | Title: | Chief Executive Officer |
|  |  | (Principal Executive Officer) |

---

## Exhibit 99.1

**ABACUS GLOBAL MANAGEMENT, INC. REPORTS FIRST QUARTER 2026 RESULTS**<br>

***~ Raises Full-Year 2026 Adjusted Net Income***<sup>1</sup> ***Guidance to $100–$106 Million, Up to 24% Increase Year-Over-Year; Issues Q2 Adjusted Net Income Guidance of $24–$26 Million ~***

***~ Issues Full-Year 2026 Adjusted EPS***<sup>1</sup> ***Guidance of $1.00–$1.05; Q2 Adjusted EPS Guidance of $0.24–$0.26 ~***

***~ Generates $91.7 Million in Operating Cash Flow, an Increase of More Than $153 Million Year-Over-Year ~***

***~ Longevity Income Funds AUM Grows Nearly 4x Year-Over-Year to Approximately $1 Billion ~***

***~ Adjusted Net Income***<sup>1</sup> ***Increases 17% Year-Over-Year to $20.1 Million; Adjusted EBITDA***<sup>1</sup> ***Grows 33.3% to $32.7 Million ~***

**ORLANDO, Fla. – May 7, 2026 –** Abacus Global Management, Inc. ("Abacus" or the "Company") (NYSE: ABX), a financial services company specializing in alternative asset management, data-driven wealth solutions, technology innovations, and institutional services with a focus on longevity-based assets and personalized financial planning, today reported results for the first quarter ended March 31, 2026.

Jay Jackson, Chief Executive Officer of Abacus commented, "This quarter, the results reflect both the execution of our platform and the moment this asset class is having. Gross AUM reached approximately $3.6 billion on $378 million of gross capital inflows, longevity income fund AUM has grown nearly 4x year-over-year approaching $1 billion, and we deployed $163.6 million in origination capital. At the same time, we returned 100% of investor capital in our LMA Income II Fund at term, on time, as promised, with two-thirds of those investors choosing to recommit or extend their investment. That is not a capital return event. That is a validation. Our assets are mortality-driven, structurally uncorrelated to credit and equity cycles, and in this macro environment, that distinction is driving institutional demand. We increased our 2026 guidance, and our strategic initiatives including our investment in Manning & Napier and a second securitization are advancing on schedule. Quarter after quarter, we do what we say we will do."

**First Quarter 2026 Highlights** 

---

| | | | |
|:---|:---|:---|:---|
| **Metric** | **1Q26** | **1Q25** | **Note** |
| Total Revenue | $59.4M | $44.1M | +35% YoY driven by strong Life Solutions growth |
| Origination capital deployment | $163.6M | $125.9M | +30% YoY; 659 policies held (vs. 753 in 1Q25) |
| GAAP net income | $7.3M | $4.6M | +59% |
| Operating Cash Flow | $91.7M | ($61.6M) | +$153M increase YoY; demonstrates cash generation capacity of platform |

---

**First Quarter 2026 Non-GAAP Highlights** 

---

| | | | |
|:---|:---|:---|:---|
| **Metric** | **1Q26** | **1Q25** | **Note** |
| Adjusted net income<sup>1</sup> | $20.1M | $17.3M | +17% YoY |
| Adjusted EPS (basic) <sup>1</sup> | $0.21 | $0.18 | +17% YoY |
| Adjusted EBITDA<sup>1</sup> | $32.7M | $24.5M | +33% YoY |
| Adjusted EBITDA margin<sup>1</sup> | 55.0% | 55.6% | Maintains high margin level while growing the business |

---

**First Quarter 2026 Efficiency Movers** 

---

| | | | |
|:---|:---|:---|:---|
| **Metric** | **1Q26** | **1Q25** | **Note** |
| Annualized ROIC<sup>1</sup> | 17% | 17% | Maintained YoY |
| Annualized ROE<sup>1</sup> | 19% | 16% | +19% YoY |

---

<sup>(1)</sup> Non-GAAP Financial Measure. See reconciliations to nearest comparable GAAP measure beginning on page 8.

------

---

| | | | |
|:---|:---|:---|:---|
| Annualized turnover ratio | 1.9x | 0.8x | Within long-term target of 1.5x to 2.0x |
| Average Realized Gain | 26% | 21% | Exceeds long-term target of 20%, reflecting strong origination discipline |

---

**First Quarter 2026 Capital Return Update** 

---

| | | |
|:---|:---|:---|
| **Metric** | **1Q26** | **Note** |
| Share repurchase program | $20M | Board approved additional repurchases of up to $20 million in January 2026, reflecting confidence in long-term business model, recurring earnings, and capital strength |

---

**Other First Quarter 2026 Highlights** 

• On March 12, 2026, Abacus entered into a definitive agreement to acquire an approximately $53 million minority equity stake in Manning & Napier, Inc., a diversified wealth and asset management firm with approximately $18 billion in total AUM. In connection with the investment, the parties will enter into a Strategic Alliance Agreement designed to drive product distribution, lead generation and referrals, and joint product development across the two platforms. The transaction is expected to close in Q2 2026, subject to customary closing conditions including regulatory approvals.<br>

• During Q1 2026, Abacus returned 100% of investor capital in its LMA Income II Fund at term, on time, and as promised, with approximately two-thirds of investors electing to re-commit or extend their investment. The successful capital return underscores the reliability of the Company's fund structures and the growing institutional confidence in longevity-based investment products.<br>

• Following the quarter's end, on April 17, 2026, Abacus announced several key leadership appointments: Alexei Solomon, CPA, Abacus' Treasurer was elevated to also serve as our Chief Accounting Officer. Elena Plesco was named Abacus' Chief Investment Officer. Samantha Butcher, President of Abacus Life Solutions, was elevated to an Executive Officer of Abacus. Bill McCauley, Abacus' Chief Financial Officer was also appointed as Chief Operating Officer. Additionally, with the appointment of Mr. Solomon to the role of Chief Accounting Officer, Mr. McCauley stepped down from that role.

**Liquidity and Capital**

As of March 31, 2026, the Company had cash and cash equivalents of $37.2 million, balance sheet policy assets held at fair value of $392.8 million, and total outstanding debt, net of deferred issuance costs and discounts, of $330.0 million. The Company generated $91.7 million in operating cash flow during Q1 2026, compared to negative $61.6 million in the prior-year period, reflecting the increasing cash generation capacity of the platform as longevity fund AUM scales.

**Outlook**

---

| | | | |
|:---|:---|:---|:---|
| **Metric** | **FY26** | **2Q26** | **Note** |
| Adjusted net income<sup>1</sup> | $100M to $106M | $24M to $26M | FY Implies 17% to 24% YoY; Midpoint of ~20% |
| Adjusted EPS (basic)<sup>1</sup> | $1.00 to $1.05 | $0.24 to $0.26 | First time EPS guidance; based on basic share count |

---

**Webcast and Conference Call**

A webcast and conference call to discuss the Company's results will be held today, May 7, 2026, beginning at 5:00 p.m. (Eastern Time). A live webcast of the conference call will be available on Abacus' investor relations website at ir.abacusgm.com. The dial-in number for the conference call is (844) 512-2921 (toll-free) or (412) 317-6671 (international) and participants must enter Conference ID "ABACUS" when joining. Please dial the number 10 minutes prior to the scheduled start time.

A webcast replay of the call will be available at ir.abacusgm.com for one year following the call.

<sup>(1)</sup> Non-GAAP Financial Measure. See reconciliations to nearest comparable GAAP measure beginning on page 8.

------

**Non-GAAP Financial Information**

Adjusted Net Income, a non-GAAP financial measure, is defined as net income (loss) attributable to Abacus adjusted for non-controlling interest income, amortization, change in fair value of warrants and non-cash stock-based compensation and the related tax effect of those adjustments. Management believes that Adjusted Net Income is an appropriate measure of operating performance because it eliminates the impact of expenses that do not relate to business performance. A reconciliation of Adjusted Net Income to Net income attributable to Abacus, the most directly comparable GAAP measure, appears below.

The Company is unable to provide a comparable FY 2026 outlook for, or a reconciliation to net income because it cannot provide a meaningful or accurate calculation or estimation of certain reconciling items without unreasonable effort. Its inability to do so is due to the inherent difficulty in forecasting the timing of items that have not yet occurred and quantifying certain amounts that are necessary for such reconciliation, including variations in effective tax rate, expenses to be incurred for acquisition activities, and other one-time or exceptional items.

Adjusted EBITDA, a non-GAAP financial measure, is defined as net income (loss) attributable to Abacus adjusted for depreciation expense, amortization, interest expense, income tax and other non-cash and certain non-recurring items that in our judgement significantly impact the period-over-period assessment of performance and operating results that do not directly relate to business performance within Abacus' control. A reconciliation of Adjusted EBITDA to Net income attributable to Abacus, the most directly comparable GAAP measure, appears below.

Adjusted EBITDA margin, a non-GAAP financial measure, is defined as Adjusted EBITDA divided by Total revenues. A reconciliation of Adjusted EBITDA margin to Net income margin, the most directly comparable GAAP measure, appears below.

Annualized return on invested capital ("ROIC"), a non-GAAP financial measure, is defined as Adjusted Net Income for the quarter divided by the result of Total Assets less Intangible assets, net, Goodwill and Current Liabilities, multiplied by four. ROIC is not a measure of financial performance under GAAP. We believe ROIC should be considered in addition to, not as a substitute for, operating income or loss, net income or loss, cash flows provided by or used in operating, investing and financing activities or other income statement or cash flow statement line items reported in accordance with GAAP.

Annualized return on equity ("ROE"), a non-GAAP financial measure, is defined as Adjusted Net Income divided by total shareholder equity, multiplied by four. ROE is not a measure of financial performance under GAAP. We believe ROE should be considered in addition to, not as a substitute for, operating income or loss, net income or loss, cash flows provided by or used in operating, investing and financing activities or other income statement or cash flow statement line items reported in accordance with GAAP. The below table presents our calculation of ROE.

**Forward-Looking Statements**

All statements in this press release (and oral statements made regarding the subjects of this press release) other than historical facts are forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements rely on a number of assumptions concerning future events and are subject to a number of uncertainties and factors that could cause actual results to differ materially from such statements, many of which are outside the control of Abacus. Forward-looking information includes but is not limited to statements regarding: Abacus's financial and operational outlook; Abacus's operational and financial strategies, including planned growth initiatives and the benefits thereof; Abacus's ability to successfully effect those strategies, and the expected results therefrom; projections of future earnings and expected capital; Abacus' ability to generate future cash flows; securitization schedules and timing; future demand for Abacus' products and services; and the reliability of the Company's fund structures and corresponding market confidence and expectations. These forward-looking statements generally are identified by the words "believe," "project," "estimate," "expect," "intend," "anticipate," "goals," "prospects," "will,"

<sup>(1)</sup> Non-GAAP Financial Measure. See reconciliations to nearest comparable GAAP measure beginning on page 8.

------

"would," "will continue," "will likely result," and similar expressions (including the negative versions of such words or expressions).

While Abacus believes that the assumptions concerning future events are reasonable, it cautions that there are inherent difficulties in predicting certain important factors that could impact the future performance or results of its business. The factors that could cause results to differ materially from those indicated by such forward-looking statements include, but are not limited to: the potential impact of our business relationships, including with our employees, customers and competitors; changes in general economic and business and conditions, including changes in the financial markets; political instability both in the U.S. and abroad, to include political violence, terrorism, and war; weakness or adverse changes in the level of activity in our sector or the sectors of our affiliated companies, which may be caused by, among other things, high or increasing interest rates, or a weak U.S. economy; significant competition that our operating subsidiaries face; compliance with extensive government regulation; the failure to meet Abacus's investment objectives; the inability to raise capital on favorable terms or at all; and the effectiveness of Abacus's control environment, including the identification of control deficiencies.

These forward-looking statements are also affected by the risk factors, forward-looking statements and challenges and uncertainties set forth in documents filed by Abacus with the U.S. Securities and Exchange Commission from time to time, including the Annual Report on Form 10-K and Quarterly Reports on Form 10-Q and subsequent periodic reports. These filings identify and address other important risks and uncertainties that could cause actual events and results to differ materially from those contained in the forward-looking statements. Abacus cautions you not to place undue reliance on the forward-looking statements contained in this press release. Forward-looking statements speak only as of the date they are made. Abacus assumes no obligation and, except as required by law, does not intend to update or revise these forward-looking statements, whether as a result of new information, future events, or otherwise. Abacus does not give any assurance that it will achieve its expectations.

Risk disclosure: All securities investing and trading activities risk the loss of capital. Investors should carefully review the offering documents and consult with their own legal, tax, and financial advisors regarding the suitability of investments.

**About Abacus**

Abacus Global Management (NYSE: ABX) is a financial services company specializing in alternative asset management, data-driven wealth solutions, technology innovations, and institutional services. With a focus on longevity-based assets and personalized financial planning, Abacus leverages proprietary data analytics and decades of industry expertise to deliver innovative solutions that optimize financial outcomes for individuals and institutions worldwide.

For more information, please visit www.abacusgm.com

**<u>Contacts:</u>**

**Investor Relations**

Robert F. Phillips – SVP Investor Relations and Corporate Affairs

rob@abacusgm.com

(321) 290-1198

David Jackson – Managing Director of Investor Relations

david@abacusgm.com

(321) 299-0716

**Abacus Global Management Public Relations**

press@abacusgm.com

<sup>(1)</sup> Non-GAAP Financial Measure. See reconciliations to nearest comparable GAAP measure beginning on page 8.

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**ABACUS GLOBAL MANAGEMENT, INC. CONSOLIDATED BALANCE SHEET**

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| | | |
|:---|:---|:---|
| | **March 31,** | **December 31,** |
| | **2026 (unaudited)** | **2025** |
| **ASSETS** |  |  |
| &nbsp;&nbsp;CURRENT ASSETS: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents | $37209747 | $38112332 |
| &nbsp;&nbsp; Accounts receivable | 12260137 | 18082473 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable, related party | 13297909 | 9320103 |
| &nbsp;&nbsp; Income taxes receivable | 96223 | 411055 |
| &nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses and other current assets | 5453056 | 3646850 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total current assets | 68317072 | 69572813 |
| &nbsp;&nbsp;&nbsp;&nbsp;Property and equipment, net | 1621754 | 1597896 |
| &nbsp;&nbsp; Intangible assets, net | 63284242 | 66360444 |
| &nbsp;&nbsp;&nbsp;&nbsp;Goodwill | 252779884 | 252779884 |
| &nbsp;&nbsp; Operating right-of-use assets | 10339573 | 4561692 |
| &nbsp;&nbsp;&nbsp;&nbsp;Management and performance fee receivable, related party | 14509188 | 14800140 |
| &nbsp;&nbsp; Life settlement policies, at fair value | 392770863 | 468857929 |
| &nbsp;&nbsp;&nbsp;&nbsp;Life settlement policies, at cost | 931353 | 918305 |
| &nbsp;&nbsp;&nbsp;&nbsp;Available-for-sale securities, at fair value; net of allowance for credit losses of $1,245,575 at March 31, 2026 and December 31, 2025 | 3147609 | 3108750 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other investments | 20653585 | 18253585 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other assets | 1439461 | 1428820 |
| **TOTAL ASSETS** | $829794584 | $902240258 |
| **LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY** |  |  |
| &nbsp;&nbsp;CURRENT LIABILITIES: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion of long-term debt, at fair value | $- | $114424000 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion of long-term debt | 1500000 | 1500000 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accrued expenses | 7146873 | 10935292 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current operating lease liabilities | 1327873 | 720186 |
| &nbsp;&nbsp;&nbsp;&nbsp;Contract liabilities, deposits on pending settlements | 766528 | 169184 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accrued transaction costs | 2200698 | 2336177 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other current liabilities | 14092882 | 15853016 |
| &nbsp;&nbsp;&nbsp;&nbsp;Income taxes payable | 8767351 | 2653366 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current liabilities | 35802205 | 148591221 |
| &nbsp;&nbsp;&nbsp;&nbsp;Long-term debt, net | 275802521 | 275780392 |
| &nbsp;&nbsp;&nbsp;&nbsp;Long-term debt, at fair value | 38156705 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;Long-term debt, related party | 14541873 | 14114199 |
| &nbsp;&nbsp;&nbsp;&nbsp;Retrocession fees payable | 5361714 | 5361714 |
| &nbsp;&nbsp;&nbsp;&nbsp;Noncurrent operating lease liabilities | 9985924 | 4637642 |
| &nbsp;&nbsp;&nbsp;&nbsp;Deferred tax liability | 27540858 | 30214160 |
| &nbsp;&nbsp;&nbsp;&nbsp;Warrant liability | - | - |
| **TOTAL LIABILITIES** | 407191800 | 478699328 |
| &nbsp;&nbsp;COMMITMENTS AND CONTINGENCIES (Note 12) |  |  |
| &nbsp;&nbsp;MEZZANINE EQUITY |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Series A convertible preferred stock, $0.0001 par value; 5,000 shares authorized; 5,000 and — shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively | 5000000 | 5000000 |
| **TOTAL MEZZANINE EQUITY** | 5000000 | 5000000 |
| &nbsp;&nbsp;STOCKHOLDERS' EQUITY |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Preferred stock, $0.0001 par value; 1,000,000 shares authorized; 5,000 shares issued and outstanding | - | - |
| &nbsp;&nbsp;&nbsp;&nbsp;Class A common stock, $0.0001 par value; 200,000,000 authorized shares; 105,039,246 and 104,879,752 shares issued at March 31, 2026 and December 31, 2025, respectively | 10504 | 10488 |
| &nbsp;&nbsp;&nbsp;&nbsp;Treasury stock – at cost; 9,055,830 and 7,406,118 shares repurchased at March 31, 2026 and December 31, 2025, respectively | (70262583) | (55808595) |
| &nbsp;&nbsp;&nbsp;&nbsp;Additional paid-in capital | 522314870 | 515971485 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accumulated deficit | (34460007) | (41632448) |
| &nbsp;&nbsp;&nbsp;&nbsp;Noncontrolling interest | - | - |
| **TOTAL STOCKHOLDERS' EQUITY** | 417602784 | 418540930 |
| **TOTAL LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY** | $829794584 | $902240258 |

---

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**ABACUS GLOBAL MANAGEMENT, INC. UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME**

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| | | |
|:---|:---|:---|
| | **Three Months Ended** | **Three Months Ended** |
| | **March 31,** | **March 31,** |
| | **2026** | **2025** |
| **REVENUES:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Asset management | $1042443 | $748389 |
| &nbsp;&nbsp;&nbsp;&nbsp;Asset management, related party | 7416701 | 7024688 |
| &nbsp;&nbsp;&nbsp;&nbsp;Life solutions | 34016667 | 35397311 |
| &nbsp;&nbsp;&nbsp;&nbsp;Life solutions, related party | 16550621 | 901346 |
| &nbsp;&nbsp;&nbsp;&nbsp;Technology services | 363856 | 67612 |
| **TOTAL REVENUES** | 59390288 | 44139346 |
| **COST OF REVENUES (excluding depreciation and amortization stated below):** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Cost of revenue (including stock-based compensation) | 6307385 | 7108407 |
| **GROSS PROFIT** | 53082903 | 37030939 |
| **OPERATING EXPENSES:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Sales and marketing | 4947910 | 2616000 |
| &nbsp;&nbsp;&nbsp;&nbsp;General and administrative (including stock-based compensation) | 25872125 | 12263786 |
| &nbsp;&nbsp;&nbsp;&nbsp;(Gain) loss on change in fair value of debt | - | (3362103) |
| &nbsp;&nbsp;&nbsp;&nbsp;Unrealized loss (gain) on equity securities, at fair value | - | (272254) |
| &nbsp;&nbsp;&nbsp;&nbsp;Depreciation and amortization expense | 3934086 | 4758546 |
| **TOTAL OPERATING EXPENSES** | 34754121 | 16003975 |
| **OPERATING INCOME** | 18328782 | 21026964 |
| **OTHER INCOME (EXPENSE):** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Gain (loss) on change in fair value of warrant liability | - | (4806000) |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest expense | (10453592) | (9618330) |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest income | 663223 | 1175001 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other (expense) income | 2518593 | (44524) |
| **TOTAL OTHER INCOME (EXPENSE)** | (7271776) | (13293853) |
| **NET INCOME BEFORE PROVISION FOR INCOME TAXES** | 11057006 | 7733111 |
| &nbsp;&nbsp;Income tax expense | 3790814 | 2334085 |
| **NET INCOME** | 7266192 | 5399026 |
| &nbsp;&nbsp;LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST | - | 759443 |
| **NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.** | $7266192 | $4639583 |
| **EARNINGS (LOSS) PER SHARE:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Earnings per share - basic | $0.07 | $0.05 |
| &nbsp;&nbsp;&nbsp;&nbsp;Earnings per share - diluted | $0.07 | $0.05 |
| &nbsp;&nbsp;&nbsp;&nbsp;Weighted-average stock outstanding—basic | 96775889 | 96193199 |
| &nbsp;&nbsp;&nbsp;&nbsp;Weighted-average stock outstanding—diluted | 99545644 | 97498923 |
| **NET INCOME** | $7266192 | $5399026 |
| **COMPREHENSIVE INCOME BEFORE NON-CONTROLLING INTERESTS** | 7266192 | 5399026 |
| &nbsp;&nbsp;Net and comprehensive income attributable to non-controlling interests | - | 759443 |
| **COMPREHENSIVE INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.** | $7266192 | $4639583 |

---

------

**ABACUS GLOBAL MANAGEMENT, INC. ADJUSTED NET INCOME** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Three Months Ended March 31,** | **Three Months Ended March 31,** | **Three Months Ended March 31,** | **Three Months Ended March 31,** | **Three Months Ended March 31,** | **Three Months Ended March 31,** |
|  |  | **2026** |  |  | **2025** |  |
|  | **Gross** | **Estimated<br>Tax [2]** | **Net** | **Gross** | **Estimated<br>Tax [2]** | **Net** |
| Net income (loss) attributable to Abacus Global Management | $7266192  | $-  | $7266192  | $4639583  | $-  | $4639583  |
| Net income (loss) attributable to noncontrolling interests | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;759443  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;759443  |
| Amortization expense | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3824053  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (969206) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2854847  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4691720  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1189117) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3502603  |
| Stock based compensation | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6343401  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1607735) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4735666  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2355395  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (596975) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1758420  |
| Business acquisition and project legal costs | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3949340  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1000960) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2948380  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| Unrealized gain on investments | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (5400000) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1368630  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4031370) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  |  |
| Impairments on investments | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3050000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (773023) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2276977  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| Loss on change in fair value of warrant liability | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4806000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1218081) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3587919  |
| Other | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;103561  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;103561  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
| Tax impact <sup>[1]</sup> | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;971199  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;971199  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -  |
|  **Adjusted Net Income**  | **$20107746**  | **$(2982294)** | **$17125453**  | **$17252141**  | **$(3004172)**  | **$14247969**  |
|  Weighted-Average Stock Outstanding - Basic  | 96775889 | 96775889 | 96775889 | 96193199 | 96193199 | 96193199 |
|  Weighted-Average Stock Outstanding - Diluted  | 99545644 | 99545644 | 99545644 | 97498923 | 97498923 | 97498923 |
|  Adjusted EPS - Basic  | $0.21  | $(0.03)  | $0.18  | $0.18  | $(0.03)  | $0.15  |
|  Adjusted - Diluted  | $0.20  | $(0.03)  | $0.17  | $0.18  | $(0.03)  | $0.15  |
| [1] Tax impact represents the permanent difference in tax expense related to the restricted stock awards granted to certain executives due to IRC 162(m) limitations. | [1] Tax impact represents the permanent difference in tax expense related to the restricted stock awards granted to certain executives due to IRC 162(m) limitations. | [1] Tax impact represents the permanent difference in tax expense related to the restricted stock awards granted to certain executives due to IRC 162(m) limitations. | [1] Tax impact represents the permanent difference in tax expense related to the restricted stock awards granted to certain executives due to IRC 162(m) limitations. | [1] Tax impact represents the permanent difference in tax expense related to the restricted stock awards granted to certain executives due to IRC 162(m) limitations. |  |  |
| [2] The estimated tax is based on the net federal and state statutory rate. | [2] The estimated tax is based on the net federal and state statutory rate. | [2] The estimated tax is based on the net federal and state statutory rate. | [2] The estimated tax is based on the net federal and state statutory rate. | [2] The estimated tax is based on the net federal and state statutory rate. |  |  |

---

Note: Totals may not add up due to rounding.

------

**ABACUS GLOBAL MANAGEMENT, INC. ADJUSTED EBITDA** 

---

| | | |
|:---|:---|:---|
| | **Three Months Ended March 31,** | **Three Months Ended March 31,** |
| | **2026** | **2025** |
| Net Income | $7266192 | $5399026 |
| Depreciation and amortization expense | 3934086 | 4758546 |
| Income tax expense | 3790814 | 2334085 |
| Interest expense | 10453592 | 9618330 |
| Other (income) expense, net | (168593) | 44524 |
| Interest income | (663223) | (1175001) |
| Loss on change in fair value of warrant liability | - | 4806000 |
| Stock based compensation | 6343401 | 2355395 |
| Unrealized gain on investments | (5400000) | - |
| Impairments on investments | 3050000 | - |
| Business acquisition and project legal costs | 3949340 | - |
| Other | 103561 | - |
| Unrealized gain on equity securities, at fair value | - | (272254) |
| Change in fair value of debt | - | (3362103) |
| **Adjusted EBITDA** | $**32659170** | $**24506548** |
| Total Revenue | $59390288 | $44139346 |
| Adjusted EBITDA Margin % | 55% | 56% |
| Net Income Margin % | 12% | 12% |

---

------

**ABACUS GLOBAL MANAGEMENT, INC. <br>RETURN ON INVESTED CAPITAL** 

---

| | | |
|:---|:---|:---|
| | **Three Months Ended** | **Three Months Ended** |
| | **March 31, 2026** | **March 31, 2025** |
| Total Assets | $829794584 | $856509285 |
| Less: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intangible assets, net | (63284242) | (75110105) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goodwill | (252779884) | (238296200) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current Liabilities | (35802205) | (130800422) |
| Total Invested Capital | $477928253 | $412302558 |
| **Adjusted Net income** | $**20107746** | $**17252141** |
| **Adjusted Annualized ROIC** | **17%** | **17%** |
| **ABACUS GLOBAL MANAGEMENT** | **ABACUS GLOBAL MANAGEMENT** | **ABACUS GLOBAL MANAGEMENT** |
| **RETURN ON EQUITY** | **RETURN ON EQUITY** | **RETURN ON EQUITY** |
|  | **Three Months Ended** | **Three Months Ended** |
|  | **March 31, 2026** | **March 31, 2025** |
| Total Shareholder Equity | $417602784 | $430579026 |
| **Adjusted Net income** | $**20107746** | $**17252141** |
| **Adjusted Annualized ROE** | **19%** | **16%** |

---

<br>