Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Assets
Cash and cash equivalents	$ 250,624	$ 320,169
Restricted cash	4,790	4,658
Total receivables	112,635	188,808
Prepaid expenses	17,648	17,458
Other assets	12,083	12,013
Property and equipment, net	54,475	57,597
Other intangible assets, net	82,445	115,903
Deferred tax assets	74,737	9,525
Goodwill	277,966	274,470
Right-of-use lease asset	110,375	117,537
Total assets	997,778	1,118,138
Liabilities
Compensation payable	127,767	138,404
Accounts payable, accrued expenses and other liabilities	98,145	112,139
Long-term debt	101,929	270,374
Amount due pursuant to tax receivable agreement	84,764	0
Income tax payable	7,969	9,770
Lease liability	139,898	148,845
Total liabilities	560,472	679,532
Commitments and contingencies (Note 10)
Redeemable noncontrolling interest	7,266	7,420
Stockholders' Equity
Partners' Equity		431,186
Additional paid-in-capital	134,539
Retained earnings (accumulated deficit)	455
Accumulated other comprehensive income (loss)	(439)
Total equity attributable to Lincoln International, Inc.	134,555
Noncontrolling interest	295,485
Total stockholders' equity	430,040
Partners' Equity		431,186
Total liabilities, redeemable noncontrolling interest and stockholders' equity	997,778	1,118,138
Class A
Stockholders' Equity
Common stock, value	0
Class B
Stockholders' Equity
Common stock, value	0
Class C
Stockholders' Equity
Common stock, value	0
Nonrelated Party
Assets
Total receivables	105,820	160,225
Related Party
Assets
Total receivables	$ 6,815	$ 28,583