Abacus Global Management, Inc. Reports Second Quarter 2026 Results

~ Reports Record Second Quarter 2026 Total Revenue of $73.0 Million ~

~ Adjusted Net Income¹ of $27.1 Million and Adjusted EPS¹ of $0.28 Exceed High End of Guidance Ranges; Adjusted EBITDA¹ Grows to Record $39.9 Million ~

~ Surpasses First-Half 2026 Longevity Funds Target, Raising $544.2 Million in New Capital, Exceeding $500 Million Goal ~

~ Projects Continued Growth with Third Quarter 2026 Adjusted EPS¹ of $0.26–$0.28, Up to 17% Year-Over-Year ~

ORLANDO, Fla.--(BUSINESS WIRE)-- 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 second quarter ended June 30, 2026.

Jay Jackson, Chief Executive Officer of Abacus, remarked, “Abacus continues to build the intelligence layer for lifespan-linked finance. We're building a new category in financial planning and infrastructure: longevity and LifeARC as the foundation for how families plan and transfer wealth across generations, grounded in the liquidity and data only Abacus can provide.”

Mr. Jackson continued, “This was a record quarter for Abacus, and our results reflect that momentum. Revenue grew 30% year-over-year to $73.0 million, and our longevity funds raised $544.2 million in the first half, surpassing our $500 million target. We also launched the ABX Longevity Growth and Income Fund, our first registered vehicle open to individual investors, and began tokenizing in-force policies to bring transparency to the secondary market. Our early results with Manning & Napier confirm the playbook. Each of these moves reinforces the same flywheel, and we've never had more confidence in where this business is headed.”

Second Quarter 2026 Highlights

Metric	2Q26	2Q25	Note
Total Revenue	$73.0M	$56.2M	+30% YoY driven by strong Life Solutions growth
GAAP net income	$6.6M	$17.6M	Down 63% YoY on strategic business expenses and personnel costs from acquisitions and growth across asset management, wealth management and technology
Operating Cash Flow (YTD)	$130.9M	$14.5M	+$116.4M increase YoY (presented as YTD figures); demonstrates cash generation capacity of platform

Second Quarter 2026 Non-GAAP Highlights

Metric	2Q26	2Q25	Note
Adjusted net income (Gross)¹	$27.1M	$21.9M	+24% YoY
Adjusted EPS (Gross)¹	$0.28	$0.23	+22% YoY; based on diluted share count
Adjusted EBITDA¹	$39.9M	$31.5M	+27% YoY
Adjusted EBITDA margin¹	54.7%	56.1%	Maintains high margin level while growing the business

⁽¹⁾ Non-GAAP Financial Measure. See reconciliations to nearest comparable GAAP measure beginning on page 6.

Second Quarter 2026 Efficiency Movers

Metric	2Q26	2Q25	Note
Annualized ROIC¹	23%	22%	+90 bps YoY
Annualized ROE¹	25%	21%	+400 bps YoY
Annualized turnover ratio	2.0x	2.3x	Within long-term target of 1.5x to 2.0x
Average realized gain	25%	26%	Exceeds long-term target of 20%, reflecting strong origination discipline

Other Second Quarter 2026 Highlights

For the first half of 2026, Abacus surpassed its $500 million longevity funds inflow target, raising $544.2 million in new capital, compared to $604 million raised during all of 2025. Capital inflows in the second quarter alone totaled approximately $256.1 million.
Following the quarter's end, Abacus received SEC effectiveness for and launched the ABX Longevity Growth and Income Fund (ticker: ABXGX), the Company's first registered interval fund dedicated to the longevity asset class, providing individual investors and their advisors direct access to the strategy for the first time.
During the quarter, Abacus began tokenizing in-force life insurance policies, building an on-chain record of each policy's chain of title, liens and cash-flow rights to bring greater transparency and liquidity to the secondary life insurance market.
In May 2026, Abacus completed its previously announced $53 million minority equity investment in Manning & Napier, Inc., a diversified wealth and asset management firm with approximately $18 billion in total AUM and 3,400 clients. In connection with the closing, the parties entered into a Strategic Alliance Agreement and have since established a live referral channel between the two firms and begun rolling out Abacus's LifeARC platform across Manning & Napier's advisor network.

Liquidity and Capital

As of June 30, 2026, the Company had cash and cash equivalents of $23.4 million, balance sheet policy assets held at fair value of $383.0 million, and total outstanding debt, net of deferred issuance costs and discounts, of $330.6 million. The Company generated $130.9 million in operating cash flow during the six months ended June 30, 2026, compared to $14.5 million in the prior-year period, reflecting the increasing cash generation capacity of the platform as longevity fund AUM scales.

Outlook

Metric	FY26	3Q26	Note
Adjusted net income (Gross)¹	$100M to $106M	$26M to $28M	FY implies 17% to 24% YoY; Midpoint of ~20%
Adjusted EPS (Gross)¹	$1.00 to $1.05	$0.26 to $0.28	Quarterly implies Up to 17% YoY; based on diluted share count

Webcast and Conference Call

A webcast and conference call to discuss the Company’s results will be held today, August 6, 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 (833) 419-0865 (toll-free) or (785) 838-9333 (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.

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, business acquisition costs and non-recurring legal costs, and non-cash stock-based compensation and the related stock-based limitation tax effect before the estimated tax effect. The estimated tax effect to adjusted net income is based on the Company’s U.S. based federal and state statutory tax rates. 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.

Adjusted EPS measures per share earnings and is calculated as Adjusted Net Income divided by adjusted weighted-average shares outstanding. Management believes that Adjusted EPS may be useful to investors because it enables them to better evaluate per share operating performance across reporting periods by eliminating the impact of expenses that do not relate to the Company’s business performance.

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 , business acquisition costs and non-recurring legal costs, non-cash expenses, and certain other items that in our judgment significantly impact the period-over-period assessment of performance and operating results that do not directly relate to business performance within the Abacus’ control. These items may include payments made as part of the Company's expense support commitment, change in fair value of debt, change in fair value of warrant liability, S&P 500 options that were entered into as an economic hedge related to the debt (described as the realized and unrealized gain on equity securities, at fair value), non-cash stock based compensation, and other items. 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,” “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

ABACUS GLOBAL MANAGEMENT, INC. CONSOLIDATED BALANCE SHEETS

	June 30, 2026 (Unaudited)			December 31, 2025
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	23,388,190		$	38,112,332
Accounts receivable		22,812,071			18,082,473
Accounts receivable, related party		10,127,137			9,320,103
Income taxes receivable		3,778,866			411,055
Prepaid expenses and other current assets		4,533,639			3,646,850
Total current assets		64,639,903			69,572,813
Property and equipment, net		2,345,652			1,597,896
Intangible assets, net		59,750,092			66,360,444
Goodwill		252,779,884			252,779,884
Operating right-of-use assets		12,306,899			4,561,692
Management and performance fee receivable, related party		15,187,416			14,800,140
Life settlement policies, at fair value		383,044,248			468,857,929
Life settlement policies, at cost		—			918,305
Available-for-sale securities, at fair value; net of allowance for credit losses of $— at June 30, 2026 and $1,245,575 at December 31, 2025		3,186,955			3,108,750
Other investments		73,043,493			18,253,585
Other assets		1,445,878			1,428,820
TOTAL ASSETS	$	867,730,420		$	902,240,258
LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt, at fair value	$	38,293,580		$	114,424,000
Current portion of long-term debt		1,500,000			1,500,000
Accrued expenses		8,482,787			10,935,292
Current operating lease liabilities		2,630,892			720,186
Contract liabilities, deposits on pending settlements		647,043			169,184
Accrued transaction costs		2,106,184			2,336,177
Other current liabilities		16,610,025			15,853,016
Related party payable		21,473,912			—
Income taxes payable		—			2,653,366
Total current liabilities		91,744,423			148,591,221
Long-term debt, net		275,834,100			275,780,392
Long-term debt, related party		14,982,507			14,114,199
Retrocession fees payable		5,361,714			5,361,714
Noncurrent operating lease liabilities		11,066,427			4,637,642
Deferred tax liability		29,063,823			30,214,160
TOTAL LIABILITIES		428,052,994			478,699,328
COMMITMENTS AND CONTINGENCIES (Note 12)
MEZZANINE EQUITY
Series A convertible preferred stock, $0.0001 par value; 5,000 shares authorized; 5,000 shares issued and outstanding at June 30, 2026 and December 31, 2025		5,000,000			5,000,000
TOTAL MEZZANINE EQUITY		5,000,000			5,000,000
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; 5,000 shares issued and outstanding		—			—
Class A common stock, $0.0001 par value; 200,000,000 authorized shares; 107,220,874 and 104,879,752shares issued at June 30, 2026 and December 31, 2025, respectively		10,722			10,488
Treasury stock - at cost; 10,130,090 and 7,406,118 shares repurchased at June 30, 2026 and December 31, 2025, respectively		(80,167,968	)		(55,808,595	)
Additional paid-in capital		542,761,386			515,971,485
Accumulated deficit		(27,926,714	)		(41,632,448	)
Noncontrolling interest		—			—
TOTAL STOCKHOLDERS' EQUITY		434,677,426			418,540,930
TOTAL LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY	$	867,730,420		$	902,240,258

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

	Three Months Ended June 30,						Six Months Ended June 30,
		2026			2025			2026			2025
REVENUES:
Asset management	$	776,361		$	1,606,827		$	1,818,804		$	2,355,216
Asset management, related party		6,439,292			7,155,049			13,855,993			14,179,737
Life solutions		53,920,260			31,125,573			87,936,927			66,522,884
Life solutions, related party		11,504,800			16,175,271			28,055,421			17,076,617
Technology services		379,277			161,900			743,133			229,512
TOTAL REVENUES		73,019,990			56,224,620			132,410,278			100,363,966
COST OF REVENUES (excluding depreciation and amortization stated below):
Cost of revenue (including stock-based compensation)		9,064,451			6,054,644			15,371,836			13,163,051
GROSS PROFIT		63,955,539			50,169,976			117,038,442			87,200,915
OPERATING EXPENSES:
Sales and marketing		5,558,460			3,267,715			10,506,370			5,883,715
General and administrative (including stock-based compensation)		32,956,074			18,926,329			58,828,199			31,190,115
Gain on change in fair value of debt		—			—			—			(3,362,103	)
Gain on equity securities, at fair value		—			272,254			—			—
Depreciation and amortization expense		3,962,445			5,184,083			7,896,531			9,942,629
TOTAL OPERATING EXPENSES		42,476,979			27,650,381			77,231,100			43,654,356
OPERATING INCOME		21,478,560			22,519,595			39,807,342			43,546,559
OTHER INCOME (EXPENSE):
Loss on change in fair value of warrant liability		—			4,183,000			—			(623,000	)
Interest expense		(8,311,904	)		(8,752,145	)		(18,765,496	)		(18,370,475	)
Interest income		670,783			1,012,278			1,334,006			2,187,279
Other income (expense), net		(2,861,547	)		2,718,172			(342,954	)		2,673,648
TOTAL OTHER EXPENSE		(10,502,668	)		(838,695	)		(17,774,444	)		(14,132,548	)
NET INCOME BEFORE PROVISION FOR INCOME TAXES		10,975,892			21,680,900			22,032,898			29,414,011
Income tax expense		4,348,850			4,069,971			8,139,664			6,404,056
NET INCOME		6,627,042			17,610,929			13,893,234			23,009,955
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST		—			27,240			—			786,683
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.	$	6,627,042		$	17,583,689		$	13,893,234		$	22,223,272
EARNINGS PER SHARE:
Earnings per share - basic	$	0.07		$	0.18		$	0.14		$	0.23
Earnings per share - diluted	$	0.07		$	0.18		$	0.14		$	0.23
Weighted-average stock outstanding—basic		95,319,635			94,690,195			96,574,532			95,437,545
Weighted-average stock outstanding—diluted		98,457,545			97,372,470			99,755,998			97,801,477

NET INCOME	$	6,627,042		$	17,610,929		$	13,893,234		$	23,009,955
COMPREHENSIVE INCOME BEFORE NON-CONTROLLING INTERESTS		6,627,042			17,610,929			13,893,234			23,009,955
Net and comprehensive income attributable to non-controlling interests		—			27,240			—			786,683
COMPREHENSIVE INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.	$	6,627,042		$	17,583,689		$	13,893,234		$	22,223,272

ABACUS GLOBAL MANAGEMENT, INC. ADJUSTED NET INCOME

	Three Months Ended June 30, 2026									Three Months Ended June 30, 2025
	Gross			Estimated Tax ^[2]			Net			Gross			Estimated Tax ^[2]			Net
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.	$	6,627,042		$	—		$	6,627,042		$	17,583,689		$	—		$	17,583,689
Net income attributable to noncontrolling interests		—			—			0			27,240			—			27,240
Amortization expense		3,824,053			(969,206	)		2,854,847			4,667,987			(1,183,102	)		3,484,885
Stock-based compensation		6,882,980			(1,744,491	)		5,138,489			3,486,829			(883,737	)		2,603,092
Unrealized loss (gain) on investments		660,511			(167,407	)		493,104			—			—			—
Impairment on investments		—			—			0			—			—			—
Business acquisition and special projects costs		7,586,039			(1,922,682	)		5,663,357			74,782			(18,953	)		55,829
Loss on change in fair value of warrant liability		—			—			0			(4,183,000	)		1,060,181			(3,122,819	)
Other		27,779			—			27,779			—			—			—
Tax impact^[1]		1,488,953			—			1,488,953			233,137			—			233,137
ADJUSTED NET INCOME	$	27,097,357		$	(4,803,786	)	$	22,293,571		$	21,890,664		$	(1,025,611	)	$	20,865,054
WEIGHTED-AVERAGE STOCK OUTSTANDING—BASIC		95,319,635			95,319,635			95,319,635			94,690,195			94,690,195			94,690,195
WEIGHTED-AVERAGE STOCK OUTSTANDING—DILUTED		98,457,545			98,457,545			98,457,545			97,372,470			97,372,470			97,372,470
ADJUSTED EPS - BASIC	$	0.28		$	(0.05	)	$	0.23		$	0.23		$	(0.01	)	$	0.22
ADJUSTED EPS - DILUTED	$	0.28		$	(0.05	)	$	0.23		$	0.22		$	(0.01	)	$	0.21

	Six Months Ended June 30, 2026									Six Months Ended June 30, 2025
	Gross			Estimated Tax ^[2]			Net			Gross			Estimated Tax ^[2]			Net
NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC.	$	13,893,234		$	—		$	13,893,234		$	22,223,272		$	—		$	22,223,272
Net income attributable to noncontrolling interests		—			—			0			786,683			—			786,683
Amortization expense		7,648,106			(1,938,412	)		5,709,694			9,301,141			(2,357,374	)		6,943,767
Stock-based compensation		13,226,381			(3,352,226	)		9,874,155			5,842,224			(1,480,712	)		4,361,512
Unrealized gain on investments		(4,739,489	)		1,201,223			(3,538,266	)		—			—
Impairment on investments		3,050,000			(773,023	)		2,276,977			—			—			—
Business acquisition and special projects costs		11,227,172			(2,845,527	)		8,381,645			74,782			(18,953	)		55,829
Loss on change in fair value of warrant liability		—			—			0			623,000			(157,899	)		465,101
Other		439,546			—			439,546			—			—			—
Tax impact [1]		2,460,152			—			2,460,152			233,137			—			233,137
ADJUSTED NET INCOME	$	47,205,102		$	(7,707,965	)	$	39,497,137		$	39,084,239		$	(4,014,938	)	$	35,069,302
WEIGHTED-AVERAGE STOCK OUTSTANDING—BASIC		96,574,532			96,574,532			96,574,532			95,437,545			95,437,545			95,437,545
WEIGHTED-AVERAGE STOCK OUTSTANDING—DILUTED		99,755,998			99,755,998			99,755,998			97,801,477			97,801,477			97,801,477
ADJUSTED EPS - BASIC	$	0.49		$	(0.08	)	$	0.41		$	0.41		$	(0.04	)	$	0.37
ADJUSTED EPS - DILUTED	$	0.47		$	(0.08	)	$	0.40		$	0.40		$	(0.04	)	$	0.36
[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.
Note: Totals may not add up due to rounding.

	Three Months Ended June 30,						Six Months Ended June 30,
		2026			2025			2026			2025
NET INCOME	$	6,627,042		$	17,610,929		$	13,893,234		$	23,009,955
Depreciation and amortization expense		3,962,445			5,184,083			7,896,531			9,942,629
Income tax expense		4,348,850			4,069,971			8,139,664			6,404,056
Interest expense		8,311,904			8,752,145			18,765,496			18,370,475
Other income (expense), net		2,201,036			(2,718,172	)		2,032,443			(2,673,648	)
Interest income		(670,783	)		(1,012,278	)		(1,334,006	)		(2,187,279	)
Loss on change in fair value of warrant liability		—			(4,183,000	)		—			623,000
Stock-based compensation		6,882,980			3,486,829			13,226,381			5,842,224
Unrealized gain on investments		660,511			—			(4,739,489	)		—
Impairment on investments		—			—			3,050,000			—
Business acquisition and special projects costs		7,586,039			74,782			11,227,172			74,782
Other		27,779			—			439,546			—
Unrealized gain on equity securities, at fair value		—			272,254			—			—
Loss (gain) on change in fair value of debt		—			—			—			(3,362,103	)
Adjusted EBITDA	$	39,937,803		$	31,537,543		$	72,596,972		$	56,044,091
TOTAL REVENUE	$	73,019,990		$	56,224,620		$	132,410,278		$	100,363,966
Adjusted EBITDA Margin		54.7	%		56.1	%		54.8	%		55.8	%
Net Income Margin		9.1	%		31.3	%		10.5	%		22.9	%

ABACUS GLOBAL MANAGEMENT, INC. RETURN ON INVESTED CAPITAL

	Three Months Ended			Three Months Ended			Six Months Ended			Six Months Ended
	June 30, 2026			June 30, 2025			June 30, 2026			June 30, 2025
Total Assets	$	867,730,420		$	848,357,920		$	867,730,420		$	848,357,920
Less:
Intangible assets, net		(59,750,092	)		(71,392,006	)		(59,750,092	)		(71,392,006	)
Goodwill		(252,779,884	)		(238,921,108	)		(252,779,884	)		(238,921,108	)
Current Liabilities		(91,744,423	)		(140,178,035	)		(91,744,423	)		(140,178,035	)
Total Invested Capital	$	463,456,021		$	397,866,771		$	463,456,021		$	397,866,771


Adjusted Net income	$	27,097,357		$	21,890,664		$	47,205,102		$	39,084,239
Adjusted Annualized ROIC		23	%		22	%		20	%		20	%

ABACUS GLOBAL MANAGEMENT, INC. RETURN ON EQUITY

	Three Months Ended			Three Months Ended			Six Months Ended			Six Months Ended
	June 30, 2026			June 30, 2025			June 30, 2026			June 30, 2025
Total Shareholder Equity	$	434,677,426		$	416,533,192		$	434,677,426		$	416,533,192

Adjusted Net income	$	27,097,357		$	21,890,664		$	47,205,102		$	39,084,239
Adjusted Annualized ROE		25	%		21	%		22	%		18	%

View source version on businesswire.com: https://www.businesswire.com/news/home/20260806840808/en/

Investor Relations
David Jackson – Head of Investor Relations
david@abacusgm.com
(321) 299-0716

Public Relations
press@abacusgm.com

Source: Abacus Global Management, Inc.

Released August 6, 2026

Abacus Global Management, Inc. Reports Second Quarter 2026 Results

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