Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Assets
Cash and cash equivalents	$ 150,434	$ 186,417
Restricted cash	809	798
Receivables:
Accounts receivable, net of allowance for credit losses of $2,286 and $1,263 as of June 30, 2024 and December 31, 2023, respectively	51,590	51,219
Accrued and other receivables	22,939	12,416
Total receivables	74,529	63,635
Deferred compensation	33,111	17,133
Investments	87,153	210,357
Right-of-use assets	165,158	171,998
Equipment and leasehold improvements, net	66,696	63,803
Deferred tax assets	444,034	437,238
Prepaid expenses and other assets	28,905	28,380
Total assets	1,050,829	1,179,759
Liabilities and Equity
Compensation payable	139,941	259,771
Accounts payable, accrued expenses and other liabilities	25,136	32,626
Amount due pursuant to tax receivable agreement	288,410	304,567
Deferred revenue	3,671	4,649
Lease liabilities	209,220	215,684
Total liabilities	666,378	817,297
Commitments and Contingencies (See Note 11)
Treasury stock, at cost; 10,350,064 and 10,184,460 shares at June 30, 2024 and December 31, 2023, respectively	(459,585)	(450,859)
Additional paid-in-capital	1,651,502	1,573,702
Retained earnings (accumulated deficit)	(831,053)	(767,587)
Accumulated other comprehensive income (loss)	(4,171)	(3,928)
Total Moelis & Company equity	357,544	352,141
Noncontrolling interests	26,907	10,321
Total equity	384,451	362,462
Total liabilities and equity	1,050,829	1,179,759
Class A Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	807	768
Class B Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	$ 44	$ 45