Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2026	Dec. 31, 2025
Assets
Cash and cash equivalents	$ 363,085	$ 320,169
Restricted cash	4,769	4,658
Total cash and cash equivalents and restricted cash	367,854	324,827
Total receivables	134,174	188,808
Prepaid expenses	19,895	17,458
Other assets	11,024	12,013
Property and equipment, net	53,175	57,597
Other intangible assets, net	65,687	115,903
Deferred tax assets	75,009	9,525
Goodwill	277,880	274,470
Right-of-use lease asset	125,549	117,537
Total assets	1,130,247	1,118,138
Liabilities
Compensation payable	214,041	138,404
Accounts payable, accrued expenses, and other liabilities	88,138	112,139
Long-term debt	101,862	270,374
Amount due pursuant to tax receivable agreement	85,216	0
Income tax payable	13,362	9,770
Lease liability	156,322	148,845
Total liabilities	658,941	679,532
Commitments and contingencies (Note 10)
Redeemable noncontrolling interest	7,300	7,420
Stockholders' Equity
Partners' Equity		431,186
Additional paid-in-capital	141,521
Retained earnings (accumulated deficit)	7,502
Accumulated other comprehensive income (loss)	(205)
Total equity attributable to Lincoln International, Inc.	148,818
Noncontrolling interest	315,188
Total stockholders' equity	464,006
Total liabilities, redeemable noncontrolling interest and stockholders' equity	1,130,247	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	127,894	160,225
Related Party
Assets
Total receivables	$ 6,280	$ 28,583