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PERSHING SQUARE INC. (PS)

PERSHING SQUARE INC. (PS)

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Balance Sheets Overview

Debt to Asset Ratio
22.26%
Unit: Dollar
Assets Breakdown
    • Investment in hhh, at fair value
    • Deferred asset - ps inc. ipo sha...
    • Deferred hhh services agreement ...
    • Others
Liabilities Breakdown
    • Additional paid-in-capital
    • Loans payable
    • Deferred tax liability
    • Others
Balance Sheets
2026-06-30
2026-03-31
Cash and cash equivalents
8,907,987
46,845,139
Restricted cash
118,935
118,935
Prepaid expenses
4,542,200
3,752,967
Due from affiliates
1,266,074
7,628,285
Investment in hhh, at fair value
643,410,000
569,340,000
Deferred asset - ps inc. ipo shares
600,030,826
-
Deferred hhh services agreement premium
275,839,207
279,498,832
Investment in psus, at fair value
199,650,000
-
Investment in pslp, at fair value
56,820,724
54,669,802
Total fixed assets and leasehold improvements (gross)
32,600,090
32,590,091
Less accumulated depreciation and amortization
18,740,780
18,172,097
Fixed assets and leasehold improvements (net of accumulated depreciation of 18,740,780 and 17,592,861)
13,859,310
14,417,994
Lease right-of-use assets
7,899,631
8,030,946
Other assets
312,931
6,173,436
Performance fees receivable
0
0
Deferred sublease incentive
0
0
Total assets
1,812,657,825
990,476,336
Accrued compensation and benefits
13,202,513
15,398,423
Accounts payable
7,919,980
18,789,368
Deferred revenue
3,786,000
3,786,000
Loans payable
231,985,236
34,800,000
Deferred tax liability
125,524,518
699,146
Operating lease liabilities
21,060,002
21,607,859
Performance fee distributions payable
0
10,654,945
Affiliates fee rebate payable
0
0
Taxes payable
0
262,579
Distributions payable to partners
0
0
Total liabilities
403,478,249
105,998,320
Common stock, 0.001 par value, 1,000,000,000 shares authorized (400,000,000 and 0 shares outstanding as of june 30, 2026 and december 31, 2025, respectively)
400,000
-
Additional paid-in-capital
1,335,576,463
-
Retained earnings
24,961,996
-
Non-controlling interest in consolidated variable interest entities
48,241,117
46,090,546
Partners' capital controlling interests
0
838,387,470
Total equity
1,409,179,576
884,478,016
Total liabilities and equity
1,812,657,825
990,476,336
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Total fixed assets andleasehold improvements...$32,600,090 Investment in hhh, at fairvalue$643,410,000 Deferred asset - ps inc.ipo shares$600,030,826 Deferred hhh servicesagreement premium$275,839,207 Investment in psus, at fairvalue$199,650,000 Investment in pslp, at fairvalue$56,820,724 Fixed assets andleasehold improvements...$13,859,310 Cash and cashequivalents$8,907,987 Lease right-of-useassets$7,899,631 Prepaid expenses$4,542,200 Due from affiliates$1,266,074 Other assets$312,931 Restricted cash$118,935 Less accumulateddepreciation and...$18,740,780 Total assets$1,812,657,825 Total liabilities andequity$1,812,657,825 Total equity$1,409,179,576 Total liabilities$403,478,249 Additionalpaid-in-capital$1,335,576,463 Non-controlling interest inconsolidated variable...$48,241,117 Retained earnings$24,961,996 Common stock, 0.001 parvalue, 1,000,000,000...$400,000 Loans payable$231,985,236 Deferred tax liability$125,524,518 Operating leaseliabilities$21,060,002 Accrued compensationand benefits$13,202,513 Accounts payable$7,919,980 Deferred revenue$3,786,000