Owner Scorecard


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ABXL, Abacus Global Management, Inc.

An asset manager, paid a fee on the money it runs for other people.

Latest annual: FY2025 10-K
ABXL · Abacus Global Management, Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
$235M
+110.2% YoY · 74% 3-yr CAGR
Vital signs · TTM, with 4-yr average
Revenue $267M 4-yr avg $115M
Operating margin 31.8% 4-yr avg 37.1%
Net margin 10.5% 4-yr avg 19.8%
Return on equity 6% 4-yr avg 3%

Next report By 11/8 · the 10-Q for the quarter ended late September · due within 40 days of period end · has filed ~41 days after · the wire records it on arrival

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What moves the needle
Assets under management and the fee rate on them. What decides it: net flows in or out, the market's move on the assets already there (the firm rises and falls with the indices it invests in), the drift toward cheaper passive products, and the operating leverage on a largely fixed cost base. On its own account, the filing leans hardest on pricing power & competition, set against the numbers in what the filing emphasizes, below.
Is it a good business?
Operating margin has run at the high end of fee-business margins across the record (median 37%, above 25% in 3 of 4 years), the economics of a business that takes a cut without carrying the risk. It earns this on little capital, so return on equity has run near 6%, the leverage of a model that needs almost no plant to grow. A high return that does not fade can mark a moat, but whether the assets stay (net flows, not last year's market) is what the flow disclosures and the 10-K settle, not the multiple.

Every line is arithmetic on the company's filings, shown in full in the sections below.

II

The record

Ten years of arithmetic, read across the cycle.

The record, 2022–2025

realized figures from each filing · older years to the left
2022’222023’232024’242025’25TTMTTMJun 2026
Income statement
$45M$66M$112M$235M$267MRevenueRevenue
75.3%36.3%−0.8%37.7%31.8%Operating marginOp. mgn
70.9%14.3%−21.4%15.5%10.5%Net marginNet mgn
$32M$10M($24M)$37M$28MNet incomeNet inc.
13%30%38%Effective tax rateTax rate
Cash flow & returns
$11M($64M)($210M)($27M)$89MOwner earningsOwner earn.
($4M)$2M($5M)($23M)Investing cash flowInv. cash
$23M$57M$320M($45M)Financing cash flowFin. cash
$30M($4M)$106M($94M)Change in cashΔ cash
6%-6%9%6%Return on equityROE
−9%−6%4%2%Retained to equityRetained/eq
Balance sheet
$59M$332M$874M$902M$868MTotal assetsAssets
$30M$26M$132M$38M$23MCash & investmentsCash+inv
$31M$168M$451M$479MTotal liabilitiesTotal liab.
($18M)$164M$423M$419M$435MShareholders’ equityEquity
Per share
50.4M57.8M70.8M99.2M99.8MShares out (diluted)Shares
$0.89$1.15$1.58$2.37$2.68Revenue / shareRev/sh
$0.63$0.16$-0.34$0.37$0.28EPS (diluted)EPS
$0.21$-1.11$-2.96$-0.27$0.90Owner earnings / shareOE/sh
$0.41$0.00$0.20$0.20Dividends / shareDiv/sh
$-0.37$2.84$5.98$4.22$4.36Book value / shareBVPS

The diluted share count moved ×1.4 into 2025 — shares issued, not a split the totals corroborate — and the per-share figures carry the counts as filed.

Per-share growththe realized rate an owner's share compounded
3-yr5-yr
Revenue / share+38.7%/yr+38.7%/yr (3-yr)
EPS−16.4%/yr−16.4%/yr (3-yr)
Dividends / share−30.5%/yr (2-yr)−30.5%/yr (2-yr)
III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 10-K · source on SEC EDGAR →

Is it a good business?

  • Wide fee margin (≥30%)
    Operating income $89M ÷ revenue $235M
    Industry peers: median 22%
    What this means

    The heart of a asset manager: how much of each fee dollar survives the cost of running the business. Fees ride on assets under management, so the swing factors are net flows in or out and the market's move on the assets already there; the cost base is largely fixed, which lifts margins in a bull market and squeezes them in a bear one. A high margin held for years, through a market it does not control, is the operational mark of a real franchise.

  • Net margin 15.5%
    Wide
    Net income $37M ÷ revenue $235M
    What this means

    What reaches the owner after tax and interest. For a capital-light fee business this should be a wide share of revenue; when it is thin despite a high operating margin, debt taken on for acquisitions is usually the reason, so read it next to the balance sheet.

  • Below the cost of equity
    Net income $37M ÷ equity $419M
    Industry peers: median 11%
    What this means

    Because the business ties up little capital, a healthy fee stream throws off a high return on the equity behind it. Read it with the buyback record: returning capital lifts this ratio honestly, but heavy debt taken to do so can flatter it.

All figures as filed; the source filing is linked above.

Current Position

as of the latest quarter, Jun 30, 2026

Can the business pay what it owes this year, off the freshest balance sheet: the quality of the assets, the debt actually coming due, and what a low ratio means here.

Current assets$65M
  • Cash & short-term investments$23M
  • Other current assets$41M
Current liabilities$92M
  • Debt due within a year$40M
  • Other current liabilities$52M
Current ratio0.70×all current assets ÷ what's due · Graham looked for 2×
Quick ratio0.70×stricter: inventory excluded
Cash ratio0.25×strictest: cash alone against what's due
Working capital($27M)the cushion left after near-term bills
Debt due this year vs. cash$40M due · $23M cash cash alone won't cover the maturities; it leans on refinancing or operating cash · both figures from the Jun 30, 2026 balance sheet
Revenue, latest quarter vs. a year ago+29.9%the freshest read on whether the business is still growing
Current ratio, recent quarters1.3× → 0.7×
Deeper floors
Tangible book value$122Mequity stripped of goodwill & intangibles
Net current asset value($363M)Graham's net-net: current assets less all liabilities
Debt incl. operating leases$344M$14M of it operating leases
Deferred revenue$647Kcustomer cash collected before delivery; operating float

From the company's latest filing.

Acquisitions & goodwill

from the balance sheet & the 4-year cash-flow record

Goodwill grows only when a company acquires and falls only when it concedes it overpaid. The size of that bet, the cash put into buying rather than building, and how much has already been written off.

Goodwill & intangibles$319M35% of all assets; the premium carried on the balance sheet for businesses acquired
Against book equity60%goodwill is this share of book equity; the rest is the company’s own retained and paid-in capital
Cash spent acquiring$4Mover 3 years since fiscal 2023 buying other businesses, against $2M of capital spent building over the 4-year record

None written down over the record; the goodwill is still carried at full cost. That is the deals holding their value on the books so far; whether they keep doing so is the test an owner watches, since the write-down, when it comes, is the admission the price was too high.

Beside that spending sits $28M of cumulative amortization of acquired intangibles charged against earnings since fiscal 2022 — the purchase price of past deals, expensed over time. The cash figure above counts only cash consideration: goodwill of $253M against it says much of the buying was paid for in stock, which never passes through the cash-flow statement.

Goodwill, acquired intangibles and equity from the latest balance sheet; acquisition spend and amortization summed across the company's full tagged history, write-downs across the 4-year record, from the company's own filings.

Management, ownership & pay

read the proxy →

From the proxy: how much of the business the people running it own, and how they are paid.

  • Insider ownership46.4%

    The stake all directors and executive officers hold together, per the 2026 proxy: skin in the game, the first thing Munger reads.

  • Stock-based compensation$16M

    The slice of the business handed to employees in shares in fiscal 2025, 6.6% of revenue, equal to 17.5% of operating profit. Buffett's oldest accounting fight: this is compensation, compensation is an expense, real whether or not the headline earnings admit it. One trap: the cash-flow statement adds SBC back, so the operating cash, and the owner earnings drawn from it, are flattered by exactly this amount; counted as the cost it is, what an owner keeps is lower.

What an owner would ask, FY2025

read the 10-K →
  • Which reported numbers are a judgment call?
    Management names Acquisitions as critical estimates

    each rests partly on management's judgment; the filing's note sets out the assumptionsverify →

The questions the record and the charts do not answer on their own; each carries the figure and the place to look.

Peers

Abacus Global Management, Inc. is listed here as a claim on a business rather than as the business itself — a preferred series, a bond or a warrant, filed under the same registrant as the common stock. A comparative table lines businesses up against one another, so there is none here. The business behind it is Abacus Global Management Inc. (ABX), where the record, the scorecard and the peer bench are.

IV

The price

What a price has to assume.

What the price implies

reverse-DCF

Type today's close and see the owner-earnings growth you'd have to believe to justify it, beside what Abacus Global Management, Inc. has delivered.

$
Base

The assumptions

9.0% = the 4.71% 10-year Treasury (Aug 18, 2026) + 4.29 points of equity premium. The rate you require is yours to set.

Enter a price above to run it.

Implied by the price
Owner-earnings growth, delivered
Owner-earnings yield
P/E (3-yr earnings ’23–’25)
P/B
Graham’s price gate

Graham capped the multiple at 15×; Buffett and Munger let that rule go: a wonderful business can deserve 50× if the thesis holds. The gate marks the bargain-hunter's floor.

Against a high-grade bond: Graham’s yardstick bond yield%

Prefilled with the 10-year Treasury (4.71%, as of Aug 18, 2026). Edit it for today’s exact figure, or a AAA corporate yield.

Graham measured a stock against the bond you could own instead, the heart of his margin of safety. Enter a price above to weigh the owner-earnings yield against this bond.

Free cash flow $89M on 98M shares outstanding, per the 10-Q cover, as of 2026-07-30; net debt $307M. The base is the latest year by default; Normalize values it on the through-cycle median owner-earnings margin (to avoid paying on a peak year). Net of stock comp treats option pay as the expense it is. Capex ($1M) runs well above depreciation ($17M), so this is a build-out; Steady-state swaps total capex for maintenance (≈ depreciation), lifting the base to about $90M, the cash it would throw off if it stopped expanding. The dials set the multiple a growth belief justifies; the price, and every dollar on this page, is yours.

Cite: Owner Scorecard, "Abacus Global Management, Inc. (ABXL), the owner's record," https://ownerscorecard.com/c/ABXL, data as of 2026-08-17.

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