Janus Henderson (JHG) 10-Q 31 Oct 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Oct. 24, 2022
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-38103
Entity Registrant Name	JANUS HENDERSON GROUP PLC
Entity Incorporation, State or Country Code	Y9
Entity Tax Identification Number	98-1376360
Entity Address, Address Line One	201 Bishopsgate
Entity Address, City or Town	London
Entity Address, Country	GB
Entity Address, Postal Zip Code	EC2M3AE
Country Region	+44
City Area Code	(0) 20
Local Phone Number	7818 1818
Title of 12(b) Security	Common Stock, $1.50 Per Share Par Value
Trading Symbol	JHG
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		165,657,905
Entity Central Index Key	0001274173
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Fees and other receivables	$ 220.5	$ 351.6
OEIC and unit trust receivables	233.9	84.4
Total current assets	2,115	2,409.2
Non-current assets:
Property, equipment and software, net	49	63.3
Intangible assets, net	2,425.5	2,542.7
Goodwill	1,206	1,341.5
Retirement benefit asset, net	135.8	165.1
Other non-current assets	192.8	180.6
Total assets	6,124.1	6,702.4
Current liabilities:
Accounts payable and accrued liabilities		270.8
Current portion of accrued compensation, benefits and staff costs	230.2	420
OEIC and unit trust payables	239.8	92.2
Total current liabilities	689.6	785.6
Non-current liabilities:
Accrued compensation, benefits and staff costs	36.8	45.7
Long-term debt	308.2	310.4
Deferred tax liabilities, net	597.5	619.2
Retirement benefit obligations, net	3.8	4.8
Other non-current liabilities	89.3	134.4
Total liabilities	1,725.2	1,900.1
Commitments and contingencies (See Note 15)
REDEEMABLE NONCONTROLLING INTERESTS	153.1	163.4
EQUITY
Common stock, $1.50 par value; 480,000,000 shares authorized, and 165,657,905 and 169,046,154 shares issued and outstanding as of September 30, 2022, and December 31, 2021, respectively	248.5	253.6
Additional paid-in-capital	3,684.8	3,771.8
Treasury shares, 69,806 and 1,133,934 shares held at September 30, 2022, and December 31, 2021, respectively	(3.4)	(55.1)
Accumulated other comprehensive loss, net of tax	(747.5)	(387)
Retained earnings	1,060.6	1,040.2
Total shareholders' equity	4,243	4,623.5
Nonredeemable noncontrolling interests	2.8	15.4
Total equity	4,245.8	4,638.9
Total liabilities, redeemable noncontrolling interests and equity	6,124.1	6,702.4
Consolidated excluding VIEs
Current assets:
Cash and cash equivalents	1,022.9	1,107.3
Investment securities	284.1	451.4
Other current assets	113.9	150.2
Current liabilities:
Accounts payable and accrued liabilities	214.5	270.8
Consolidated VIEs
Current assets:
Cash and cash equivalents	12.8	11.3
Investment securities	224.4	250.9
Other current assets	2.5	2.1
Current liabilities:
Accounts payable and accrued liabilities	$ 5.1	$ 2.6

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED)
Par value	$ 1.50	$ 1.50
Common stock, shares authorized	480,000,000	480,000,000
Common stock, shares issued	165,657,905	169,046,154
Common stock, shares outstanding	165,657,905	169,046,154
Treasury shares (in shares)	69,806	1,133,934

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue:
Total revenue	$ 512.9	$ 687.4	$ 1,688.4	$ 2,069.8
Operating expenses:
Employee compensation and benefits	142.5	166.2	452.1	533.2
Long-term incentive plans	41.1	35	133.2	138.3
Distribution expenses	118.7	142.1	388.3	406.8
Investment administration	12.5	13	37.6	38.7
Marketing	5.6	7.5	20.8	20.4
General, administrative and occupancy	64.7	65.5	210.1	194.2
Impairment of goodwill and intangible assets				44.4
Depreciation and amortization	7.1	9.8	24.3	30.5
Total operating expenses	392.2	439.1	1,266.4	1,406.5
Operating income	120.7	248.3	422	663.3
Interest expense	(3.1)	(3.2)	(9.5)	(9.6)
Investment gains (losses), net	11	4.7	(130.6)	8.1
Other non-operating income, net	13.9	3.6	6.7	0.8
Income before taxes	142.5	253.4	288.6	662.6
Income tax provision	(27.9)	(53.3)	(95.3)	(175.7)
Net income	114.6	200.1	193.3	486.9
Net loss (income) attributable to noncontrolling interests	(7)	(3.3)	114.1	0.6
Net income attributable to JHG	$ 107.6	$ 196.8	$ 307.4	$ 487.5
Earnings per share attributable to JHG common shareholders:
Basic (in dollars per share)	$ 0.65	$ 1.15	$ 1.84	$ 2.81
Diluted (in dollars per share)	$ 0.65	$ 1.14	$ 1.84	$ 2.80
Other comprehensive income (loss), net of tax:
Foreign currency translation losses	$ (139.2)	$ (59.6)	$ (364)	$ (53.1)
Actuarial gains	0.1	0.1	0.3	0.4
Other comprehensive loss, net of tax	(139.1)	(59.5)	(363.7)	(52.7)
Other comprehensive loss (income) attributable to noncontrolling interests	(20.2)	0.8	3.2	(0.2)
Other comprehensive loss attributable to JHG	(159.3)	(58.7)	(360.5)	(52.9)
Total comprehensive income (loss)	(24.5)	140.6	(170.4)	434.2
Total comprehensive loss (income) attributable to noncontrolling interests	(27.2)	(2.5)	117.3	0.4
Total comprehensive income (loss) attributable to JHG	(51.7)	138.1	(53.1)	434.6
Management fees
Revenue:
Total revenue	426.2	564.5	1,393.8	1,623.5
Performance fees
Revenue:
Total revenue	(13.2)	0.6	(25)	95
Shareowner servicing fees
Revenue:
Total revenue	54	67.6	172.7	192.4
Other revenue
Revenue:
Total revenue	$ 45.9	$ 54.7	$ 146.9	$ 158.9

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	3 Months Ended				6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Net income	$ 114.6	$ 83.5	$ 200.1	$ 145.6	$ 78.7	$ 286.8	$ 193.3	$ 486.9	$ 612.4	$ 151.3
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	7.1		9.8				24.3	30.5
Impairment of goodwill and intangible assets								44.4		546.5
Deferred income taxes							9.2	24.2
Stock-based compensation plan expense							68	50.7
Loss on sale of Intech							9.1
Investment losses (gains), net							130.6	(8.1)
Contributions to pension plans in excess of costs recognized							0.3	(1)
Other, net							(8.3)	(7.4)
Changes in operating assets and liabilities:
OEIC and unit trust receivables and payables							(1.8)	2.1
Other assets							114.7	(14.4)
Other accruals and liabilities							(212.1)	6.3
Net operating activities							327.3	614.2
Sales (purchases) of:
Investment securities, net							34.8	(196.5)
Property, equipment and software							(10.3)	(5.9)
Investment securities by consolidated seeded investment products, net							21.7	(58)
Cash received (paid) on settled seed capital hedges, net							62.6	(12.6)
Dividends received from equity-method investments							0.5	1.1
JHG long-term note with Intech							(13.2)
Proceeds from sale of Intech							14.9
Receipt of contingent consideration payments from sale of subsidiaries								6.1
Net investing activities							111	(265.8)
Financing activities:
Proceeds from stock-based compensation plans							3.3	10.9
Purchase of common stock for stock-based compensation plans							(106.7)	(72.1)
Purchase of common stock from Dai-ichi Life and share buyback program							(98.9)	(305.2)
Dividends paid to shareholders							(194.5)	(191.5)
Distributions to noncontrolling interests							(1)	(0.4)
Third-party sales (purchases) in consolidated seeded investment products, net							(16.2)	61.2
Principal payments under capital lease obligations							(1.2)	(0.3)
Net financing activities							(415.2)	(497.4)
Cash and cash equivalents:
Effect of foreign exchange rate changes							(106)	(14.5)
Net change							(82.9)	(163.5)
At beginning of period		$ 1,118.6		$ 1,108.1	$ 1,118.6	$ 1,108.1	1,118.6	1,108.1	1,108.1
At end of period	1,035.7		944.6				1,035.7	944.6	1,118.6	1,108.1
Supplemental cash flow information:
Cash paid for interest							14.6	14.6
Cash paid for income taxes, net of refunds							122.1	169.2
Reconciliation of cash and cash equivalents:
Cash and cash equivalents	1,035.7		944.6				1,035.7	944.6	$ 1,118.6	$ 1,108.1
Consolidated VIEs
Cash and cash equivalents:
At end of period	12.8		11.5				12.8	11.5
Reconciliation of cash and cash equivalents:
Cash and cash equivalents	12.8		11.5				12.8	11.5
Consolidated excluding VIEs
Cash and cash equivalents:
At end of period	1,022.9		933.1				1,022.9	933.1
Reconciliation of cash and cash equivalents:
Cash and cash equivalents	$ 1,022.9		$ 933.1				$ 1,022.9	$ 933.1

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) - USD ($) $ in Millions	Common stock	Additional paid-in-capital	Treasury shares	Accumulated other comprehensive loss	Retained earnings	Noncontrolling interests	Total
Balance at Dec. 31, 2020	$ 270.6	$ 3,815	$ (107.3)	$ (314.9)	$ 1,030.8	$ 17.4	$ 4,711.6
Balance (in shares) at Dec. 31, 2020	180,400,000
Increase (Decrease) in Stockholders' Equity
Net income					487.5	(1.4)	486.1
Other comprehensive income loss				(52.9)			(52.9)
Dividends paid to shareholders		0.1			(191.6)		(191.5)
Purchase of common stock from Dai-ichi Life and/or share buyback program	$ (14.7)				(290.5)		(305.2)
Purchase of common stock from Dai-ichi Life and/or share buyback program (in shares)	(9,800,000)
Distributions to noncontrolling interests						(0.4)	(0.4)
Fair value adjustments to redeemable noncontrolling interests					0.7		0.7
Purchase of common stock for stock-based compensation plans		(70.9)	(1.2)				(72.1)
Vesting of stock-based compensation plans		(50.4)	50.4
Stock-based compensation plan expense		50.7					50.7
Proceeds from stock-based compensation plans		10.9					10.9
Balance at Sep. 30, 2021	$ 255.9	3,755.4	(58.1)	(367.8)	1,036.9	15.6	4,637.9
Balance (in shares) at Sep. 30, 2021	170,600,000
Balance at Jun. 30, 2021	$ 258.5	3,743.6	(67.6)	(309.1)	976.3	15.6	4,617.3
Balance (in shares) at Jun. 30, 2021	172,300,000
Increase (Decrease) in Stockholders' Equity
Net income					196.8	0.1	196.9
Other comprehensive income loss				(58.7)			(58.7)
Dividends paid to shareholders					(64.8)		(64.8)
Purchase of common stock from Dai-ichi Life and/or share buyback program	$ (2.6)				(72.4)		(75)
Purchase of common stock from Dai-ichi Life and/or share buyback program (in shares)	(1,700,000)
Distributions to noncontrolling interests						(0.1)	(0.1)
Fair value adjustments to redeemable noncontrolling interests					1		1
Purchase of common stock for stock-based compensation plans		0.5	(0.6)				(0.1)
Vesting of stock-based compensation plans		(10.1)	10.1
Stock-based compensation plan expense		16					16
Proceeds from stock-based compensation plans		5.4					5.4
Balance at Sep. 30, 2021	$ 255.9	3,755.4	(58.1)	(367.8)	1,036.9	15.6	4,637.9
Balance (in shares) at Sep. 30, 2021	170,600,000
Balance at Dec. 31, 2021	$ 253.6	3,771.8	(55.1)	(387)	1,040.2	15.4	$ 4,638.9
Balance (in shares) at Dec. 31, 2021	169,000,000						169,046,154
Increase (Decrease) in Stockholders' Equity
Net income					307.4		$ 307.4
Other comprehensive income loss				(360.5)			(360.5)
Dividends paid to shareholders		0.1			(194.6)		(194.5)
Purchase of common stock from Dai-ichi Life and/or share buyback program	$ (5.1)				(93.8)		(98.9)
Purchase of common stock from Dai-ichi Life and/or share buyback program (in shares)	(3,300,000)
Distributions to noncontrolling interests						(1)	(1)
Sale of Intech						(11.6)	(11.6)
Fair value adjustments to redeemable noncontrolling interests					1.4		1.4
Purchase of common stock for stock-based compensation plans		(105.8)	(0.9)				(106.7)
Vesting of stock-based compensation plans		(52.6)	52.6
Stock-based compensation plan expense		68					68
Proceeds from stock-based compensation plans		3.3					3.3
Balance at Sep. 30, 2022	$ 248.5	3,684.8	(3.4)	(747.5)	1,060.6	2.8	$ 4,245.8
Balance (in shares) at Sep. 30, 2022	165,700,000						165,657,905
Balance at Jun. 30, 2022	$ 248.5	3,673.6	(5.9)	(588.2)	1,017.8	2.8	$ 4,348.6
Balance (in shares) at Jun. 30, 2022	165,700,000
Increase (Decrease) in Stockholders' Equity
Net income					107.6		107.6
Other comprehensive income loss				(159.3)			(159.3)
Dividends paid to shareholders		0.1			(64.8)		(64.7)
Purchase of common stock for stock-based compensation plans		(9.4)	(0.3)				(9.7)
Vesting of stock-based compensation plans		(2.8)	2.8
Stock-based compensation plan expense		22.2					22.2
Proceeds from stock-based compensation plans		1.1					1.1
Balance at Sep. 30, 2022	$ 248.5	$ 3,684.8	$ (3.4)	$ (747.5)	$ 1,060.6	$ 2.8	$ 4,245.8
Balance (in shares) at Sep. 30, 2022	165,700,000						165,657,905

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Dividends paid (per share)	$ 0.39	$ 0.38	$ 1.16	$ 1.12

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Basis of Presentation and Significant Accounting Policies
Basis of Presentation and Significant Accounting Policies	Note 1 — Basis of Presentation and Significant Accounting Policies Basis of Presentation In the opinion of management of Janus Henderson Group plc (“JHG,” “the Company,” “we,” “us,” “our” and similar terms), the accompanying unaudited condensed consolidated financial statements contain all normal recurring adjustments necessary to fairly state our financial position, results of operations and cash flows in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Such financial statements have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP are not required for interim reporting purposes and have been condensed or omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the annual consolidated financial statements and notes presented in our Annual Report on Form 10-K for the year ended December 31, 2021. Events subsequent to the balance sheet date have been evaluated for inclusion in the accompanying financial statements through the issuance date. Revision of Previously Issued Financial Statements We identified errors in our previously issued 2021 and 2020 financial statements and interim 2022 financial statements. We determined that the errors, individually and in the aggregate, did not result in a material misstatement to our previously issued consolidated financial statements, however, correcting the errors in the 2022 financial statements would create a material error in the 2022 financial statements and therefore, we have corrected these errors by revising the prior period amounts included in certain Consolidated Balance Sheets, Consolidated Statements of Comprehensive Income, Consolidated Statements of Cash Flows, Consolidated Statements of Changes in Equity, and related footnote disclosures. In the first quarter 2020 we recognized a $123.5 million goodwill impairment expense. Subsequent to the first quarter 2020, we identified a $32.8 million accounting error in which we did not consider the incremental impairment charge related to the tax-deductible goodwill. We corrected this error in the first quarter 2022 as an out-of-period adjustment. In conjunction with the preparation of the third quarter 2022 financial statements, certain additional unrelated immaterial errors were identified related to prior periods. The following tables present line items for prior period financial statements that have been affected by the revision. For these line items, the tables detail the amounts as previously reported, the impact upon those line items due to the revisions, and the amounts as currently revised within the financial statements. The impact of the revisions on the Consolidated Balance Sheets as of March 31, 2022 and June 30, 2022 was immaterial. Also, the revisions did not impact net operating activities, investing activities, and financing activities on our Consolidated Statements of Cash Flows for any impacted period. The impact of the error on the Consolidated Balance Sheets as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill ​ ​ 1,374.3 ​ ​ (32.8) ​ ​ 1,341.5 Other non-current assets ​ 172.9 ​ ​ 7.7 ​ 180.6 Total assets ​ $ 6,727.5 ​ $ (25.1) ​ $ 6,702.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ ​ 271.6 ​ ​ (0.8) ​ ​ 270.8 Total current liabilities ​ 786.4 ​ ​ (0.8) ​ 785.6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total liabilities ​ $ 1,900.9 ​ $ (0.8) ​ $ 1,900.1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated other comprehensive loss, net of tax ​ (396.1) ​ ​ 9.1 ​ (387.0) Retained earnings ​ ​ 1,073.6 ​ ​ (33.4) ​ ​ 1,040.2 Total shareholders’ equity ​ 4,647.8 ​ ​ (24.3) ​ 4,623.5 Total equity ​ $ 4,663.2 ​ $ (24.3) ​ $ 4,638.9 Total liabilities, redeemable noncontrolling interests and equity ​ $ 6,727.5 ​ $ (25.1) ​ $ 6,702.4 ​ The impact of the error on the Consolidated Balance Sheets as of December 31, 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill ​ ​ 1,383.9 ​ ​ (32.8) ​ ​ 1,351.1 Other non-current assets ​ 157.7 ​ ​ 7.3 ​ 165.0 Total assets ​ $ 6,690.8 ​ $ (25.5) ​ $ 6,665.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ ​ 232.1 ​ ​ (3.3) ​ ​ 228.8 Total current liabilities ​ 727.8 ​ ​ (3.3) ​ 724.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total liabilities ​ $ 1,871.2 ​ $ (3.3) ​ $ 1,867.9 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated other comprehensive loss, net of tax ​ (324.0) ​ ​ 9.1 ​ (314.9) Retained earnings ​ ​ 1,062.1 ​ ​ (31.3) ​ ​ 1,030.8 Total shareholders’ equity ​ 4,716.4 ​ ​ (22.2) ​ 4,694.2 Total equity ​ $ 4,733.8 ​ $ (22.2) ​ $ 4,711.6 Total liabilities, redeemable noncontrolling interests and equity ​ $ 6,690.8 ​ $ (25.5) ​ $ 6,665.3 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the six months ended June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six Months Ended June 30, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment of goodwill and intangible assets ​ $ 32.8 ​ $ (32.8) ​ $ - Total operating expenses ​ 907.0 ​ (32.8) ​ 874.2 Operating income (loss) ​ 268.5 ​ 32.8 ​ 301.3 Other non-operating income (expenses), net ​ ​ (9.5) ​ ​ 2.3 ​ ​ (7.2) Income (loss) before taxes ​ 111.0 ​ 35.1 ​ 146.1 Income tax benefit (provision) ​ (59.5) ​ (7.9) ​ (67.4) Net income (loss) ​ ​ 51.5 ​ ​ 27.2 ​ ​ 78.7 Net income (loss) attributable to JHG ​ $ 172.6 ​ $ 27.2 ​ $ 199.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 1.03 ​ $ 0.16 ​ $ 1.19 Diluted ​ $ 1.03 ​ $ 0.16 ​ $ 1.19 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ (222.5) ​ ​ (2.3) ​ ​ (224.8) Other comprehensive income (loss), net of tax ​ (222.3) ​ (2.3) ​ (224.6) Other comprehensive income (loss) attributable to JHG ​ $ (198.9) ​ $ (2.3) ​ $ (201.2) Total comprehensive income (loss) ​ $ (170.8) ​ $ 24.9 ​ $ (145.9) Total comprehensive income (loss) attributable to JHG ​ $ (26.3) ​ $ 24.9 ​ $ (1.4) ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Other non-operating income (expenses), net ​ $ (1.7) ​ $ 2.3 ​ $ 0.6 Income (loss) before taxes ​ 29.6 ​ 2.3 ​ 31.9 Net income (loss) ​ ​ (7.1) ​ ​ 2.3 ​ ​ (4.8) Net income (loss) attributable to JHG ​ $ 93.9 ​ $ 2.3 ​ $ 96.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.56 ​ $ 0.02 ​ $ 0.58 Diluted ​ $ 0.56 ​ $ 0.01 ​ $ 0.57 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ (175.5) ​ ​ (2.3) ​ ​ (177.8) Other comprehensive income (loss), net of tax ​ (175.4) ​ (2.3) ​ (177.7) Other comprehensive income (loss) attributable to JHG ​ $ (151.8) ​ $ (2.3) ​ $ (154.1) ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended March 31, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment of goodwill and intangible assets ​ $ 32.8 ​ $ (32.8) ​ $ - Total operating expenses ​ 495.4 ​ ​ (32.8) ​ ​ 462.6 Operating income (loss) ​ 124.6 ​ ​ 32.8 ​ ​ 157.4 Income (loss) before taxes ​ 81.4 ​ ​ 32.8 ​ ​ 114.2 Income tax benefit (provision) ​ (22.8) ​ ​ (7.9) ​ ​ (30.7) Net income (loss) ​ ​ 58.6 ​ ​ 24.9 ​ ​ 83.5 Net income (loss) attributable to JHG ​ $ 78.7 ​ $ 24.9 ​ $ 103.6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.47 ​ $ 0.15 ​ $ 0.62 Diluted ​ $ 0.47 ​ $ 0.14 ​ $ 0.61 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 11.7 ​ $ 24.9 ​ $ 36.6 Total comprehensive income (loss) attributable to JHG ​ $ 31.6 ​ $ 24.9 ​ $ 56.5 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the year ended December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 551.6 ​ $ 2.5 ​ $ 554.1 Total operating expenses ​ 1,943.6 ​ ​ 2.5 ​ ​ 1,946.1 Operating income (loss) ​ 823.4 ​ ​ (2.5) ​ ​ 820.9 Income (loss) before taxes ​ 820.2 ​ ​ (2.5) ​ ​ 817.7 Income tax benefit (provision) ​ (205.7) ​ ​ 0.4 ​ ​ (205.3) Net income (loss) ​ ​ 614.5 ​ ​ (2.1) ​ ​ 612.4 Net income (loss) attributable to JHG ​ $ 622.1 ​ $ (2.1) ​ $ 620.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 3.60 ​ $ (0.01) ​ $ 3.59 Diluted ​ $ 3.59 ​ $ (0.01) ​ $ 3.58 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 542.0 ​ $ (2.1) ​ $ 539.9 Total comprehensive income (loss) attributable to JHG ​ $ 550.0 ​ $ (2.1) ​ $ 547.9 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the nine months ended September 30, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine Months Ended September 30, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 404.3 ​ $ 2.5 ​ $ 406.8 Total operating expenses ​ 1,404.0 ​ ​ 2.5 ​ ​ 1,406.5 Operating income (loss) ​ 665.8 ​ ​ (2.5) ​ ​ 663.3 Income (loss) before taxes ​ 665.1 ​ ​ (2.5) ​ ​ 662.6 Income tax benefit (provision) ​ (176.1) ​ ​ 0.4 ​ ​ (175.7) Net income (loss) ​ ​ 489.0 ​ ​ (2.1) ​ ​ 486.9 Net income (loss) attributable to JHG ​ $ 489.6 ​ $ (2.1) ​ $ 487.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 2.82 ​ $ (0.01) ​ $ 2.81 Diluted ​ $ 2.81 ​ $ (0.01) ​ $ 2.80 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 436.3 ​ $ (2.1) ​ $ 434.2 Total comprehensive income (loss) attributable to JHG ​ $ 436.7 ​ $ (2.1) ​ $ 434.6 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the six months ended June 30, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six Months Ended June 30, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 262.2 ​ $ 2.5 ​ $ 264.7 Total operating expenses ​ 964.9 ​ ​ 2.5 ​ ​ 967.4 Operating income (loss) ​ 417.5 ​ ​ (2.5) ​ ​ 415.0 Income (loss) before taxes ​ 411.7 ​ ​ (2.5) ​ ​ 409.2 Income tax benefit (provision) ​ (122.8) ​ ​ 0.4 ​ ​ (122.4) Net income (loss) ​ ​ 288.9 ​ ​ (2.1) ​ ​ 286.8 Net income (loss) attributable to JHG ​ $ 292.8 ​ $ (2.1) ​ $ 290.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 1.68 ​ $ (0.02) ​ $ 1.66 Diluted ​ $ 1.67 ​ $ (0.01) ​ $ 1.66 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 295.7 ​ $ (2.1) ​ $ 293.6 Total comprehensive income (loss) attributable to JHG ​ $ 298.6 ​ $ (2.1) ​ $ 296.5 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended March 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 127.4 ​ $ 2.5 ​ $ 129.9 Total operating expenses ​ 451.5 ​ ​ 2.5 ​ ​ 454.0 Operating income (loss) ​ 192.5 ​ ​ (2.5) ​ ​ 190.0 Income (loss) before taxes ​ 190.8 ​ ​ (2.5) ​ ​ 188.3 Income tax benefit (provision) ​ (43.1) ​ ​ 0.4 ​ ​ (42.7) Net income (loss) ​ ​ 147.7 ​ ​ (2.1) ​ ​ 145.6 Net income (loss) attributable to JHG ​ $ 155.5 ​ $ (2.1) ​ $ 153.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.88 ​ $ (0.01) ​ $ 0.87 Diluted ​ $ 0.88 ​ $ (0.01) ​ $ 0.87 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 151.1 ​ $ (2.1) ​ $ 149.0 Total comprehensive income (loss) attributable to JHG ​ $ 158.1 ​ $ (2.1) ​ $ 156.0 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the year ended December 31, 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, 2020 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 464.4 ​ $ (3.3) ​ $ 461.1 Impairment of goodwill and intangible assets ​ ​ 513.7 ​ ​ 32.8 ​ ​ 546.5 Total operating expenses ​ 2,140.8 ​ 29.5 ​ 2,170.3 Operating income (loss) ​ 157.8 ​ (29.5) ​ 128.3 Other non-operating income (expenses), net ​ ​ 39.7 ​ ​ (9.1) ​ ​ 30.6 Income (loss) before taxes ​ 242.1 ​ (38.6) ​ 203.5 Income tax benefit (provision) ​ (59.5) ​ 7.3 ​ (52.2) Net income (loss) ​ ​ 182.6 ​ ​ (31.3) ​ ​ 151.3 Net income (loss) attributable to JHG ​ $ 161.6 ​ $ (31.3) ​ $ 130.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.87 ​ $ (0.17) ​ $ 0.70 Diluted ​ $ 0.87 ​ $ (0.17) ​ $ 0.70 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ 71.8 ​ ​ 9.1 ​ ​ 80.9 Other comprehensive income (loss), net of tax ​ 42.3 ​ 9.1 ​ 51.4 Other comprehensive income (loss) attributable to JHG ​ $ 43.1 ​ $ 9.1 ​ $ 52.2 Total comprehensive income (loss) ​ $ 224.9 ​ $ (22.2) ​ $ 202.7 Total comprehensive income (loss) attributable to JHG ​ $ 204.7 ​ $ (22.2) ​ $ 182.5

Dispositions

Dispositions	9 Months Ended
	Sep. 30, 2022
Dispositions
Dispositions	Note 2 — Dispositions On February 3, 2022, we announced the strategic decision to sell our 97%-owned Quantitative Equities subsidiary, Intech Investment Management LLC (“Intech”), to a consortium composed of Intech management and certain Intech non-executive directors (“Management Buyout”). The Management Buyout is expected to enable both organizations to refocus on their key value propositions: Janus Henderson on providing active, fundamental investing, and Intech on delivering quantitative investment solutions for institutional investors. ​ On March 31, 2022, the Management Buyout closed and we recognized a $9.1 million loss on disposal of Intech. The loss is recognized in other non-operating income, net on our Condensed Consolidated Statements of Comprehensive Income. Consideration received as part of the Management Buyout included cash proceeds of $14.9 million; contingent consideration of up to $17.5 million, which is based on future Intech revenue; and an option agreement with a fair value of $3.9 million that provides JHG the option to purchase a certain equity stake in Intech at a predetermined price on or before the seventh anniversary of the Management Buyout. The fair value of the option agreement at September 30, 2022, was $1.3 million. ​ The terms of the transaction also included a $20.0 million seven-year ​ JHG and Intech entered into a transition services agreement that provides for continuation of support services to help ensure a seamless transition in operations and continuity in serving Intech’s clients.

Consolidation

Consolidation	9 Months Ended
	Sep. 30, 2022
Consolidation
Consolidation	Note 3 — Consolidation Variable Interest Entities Consolidated Variable Interest Entities Our consolidated variable interest entities (“VIEs”) as of September 30, 2022, and December 31, 2021, include certain consolidated seeded investment products in which we have an investment and act as the investment manager. Third-party assets held in consolidated VIEs are not available to us or to our creditors. We may not, under any circumstances, access third-party assets held by consolidated VIEs to use in our operating activities or otherwise. In addition, the investors in these consolidated VIEs have no recourse to the credit of JHG. As of June 30, 2022, our ownership percentage in a certain seeded investment product was greater than our VIE consolidation threshold, resulting in the consolidation of the fund. During the third quarter of 2022, we redeemed our seed capital investment from the seeded investment product, which resulted in the deconsolidation of the fund, and is the primary driver of the significant change in our consolidated and unconsolidated VIE investment securities balances. ​ Unconsolidated Variable Interest Entities The following table presents the carrying value of investment securities included on our Condensed Consolidated Balance Sheets pertaining to unconsolidated VIEs (in millions): ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Unconsolidated VIEs ​ $ 1.5 ​ $ 102.7 ​ Our total exposure to unconsolidated VIEs represents the value of our economic ownership interest in the investment securities. Voting Rights Entities Consolidated Voting Rights Entities The following table presents the balances related to consolidated voting rights entities (“VREs”) that were recorded on our Condensed Consolidated Balance Sheets, including our net interest in these products (in millions): ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Investment securities ​ $ 193.9 ​ $ 179.6 Cash and cash equivalents ​ ​ 5.3 ​ 1.3 Other current assets ​ ​ 3.1 ​ ​ 0.7 Accounts payable and accrued liabilities ​ ​ (3.8) ​ ​ (1.2) Total ​ $ 198.5 ​ $ 180.4 Redeemable noncontrolling interests in consolidated VREs ​ ​ (33.2) ​ (17.5) JHG's net interest in consolidated VREs ​ $ 165.3 ​ $ 162.9 ​ Third-party assets held in consolidated VREs are not available to us or to our creditors. We may not, under any circumstances, access third-party assets held by consolidated VREs to use in our operating activities or otherwise. In addition, the investors in these consolidated VREs have no recourse to the credit of JHG. Our total exposure to consolidated VREs represents the value of our economic ownership interest in these seeded investment products. Unconsolidated Voting Rights Entities The following table presents the carrying value of investment securities included on our Condensed Consolidated Balance Sheets pertaining to unconsolidated VREs (in millions): ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Unconsolidated VREs ​ $ 3.2 ​ $ 56.6 ​ Our total exposure to unconsolidated VREs represents the value of our economic ownership interest in the investment securities.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2022
Investment Securities,
Investment Securities	Note 4 — Investment Securities Our investment securities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Seeded investment products: ​ ​ ​ ​ ​ ​ Consolidated VIEs ​ $ 224.4 ​ $ 250.9 Consolidated VREs ​ ​ 193.9 ​ ​ 179.6 Unconsolidated VIEs and VREs ​ ​ 4.7 ​ ​ 159.3 Separate accounts ​ ​ 55.5 ​ ​ 56.7 Pooled investment funds ​ ​ — ​ ​ 0.1 Total seeded investment products ​ 478.5 ​ 646.6 Investments related to deferred compensation plans ​ 17.4 ​ 50.3 Other investments ​ ​ 12.6 ​ ​ 5.4 Total investment securities ​ $ 508.5 ​ $ 702.3 ​ Trading Securities Net unrealized gains (losses) on investment securities, gross of noncontrolling interests, held as of the three and nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Unrealized gains (losses) on investment securities held at period end $ 10.0 $ 4.6 $ (44.6) $ 8.0 ​ Investment Gains (Losses), Net Investment gains (losses), net on our Condensed Consolidated Statements of Comprehensive Income included the following for the three and nine months ended September 30, 2022 and 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ September 30, ​ September 30, ​ ​ 2022 2021 2022 2021 Seeded investment products and hedges, net ​ $ 3.3 ​ $ 1.4 ​ $ (14.9) ​ $ 4.4 Third-party ownership interests in seeded investment products ​ ​ 7.0 ​ ​ 3.0 ​ ​ (114.1) ​ ​ (1.1) Long Tail Alpha investment ​ ​ 0.2 ​ ​ 0.2 ​ ​ 1.9 ​ ​ 2.1 Deferred equity plan ​ ​ 1.0 ​ ​ 0.2 ​ ​ (1.0) ​ ​ 2.3 Other ​ (0.5) ​ (0.1) ​ (2.5) ​ 0.4 Investment gains (losses), net ​ $ 11.0 ​ $ 4.7 ​ $ (130.6) ​ $ 8.1 ​ Gains and losses attributable to third-party ownership interests in seeded investment products are noncontrolling interests and are not included in net income attributable to JHG. Cash Flows Cash flows related to investment securities for the nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Purchases ​ Sales, ​ Purchases ​ Sales, ​ ​ and ​ settlements and ​ and ​ settlements and ​ ​ settlements ​ maturities ​ settlements ​ maturities Investment securities by consolidated seeded investment products ​ $ (18.8) ​ $ 40.5 ​ $ (66.9) ​ $ 8.9 Investment securities ​ ​ (109.6) ​ ​ 144.4 ​ ​ (302.2) ​ ​ 105.7 ​

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2022
Derivative Instruments.
Derivative Instruments	​ Note 5 — Derivative Instruments Derivative Instruments Used to Hedge Seeded Investment Products We maintain an economic hedge program that uses derivative instruments to mitigate against market volatility of certain seeded investments by using index and commodity futures (“futures”), index swaps, total return swaps and credit default swaps. Foreign currency exposures associated with our seeded investment products are also hedged by using foreign currency forward contracts and swaps. We were party to the following derivative instruments as of September 30, 2022, and December 31, 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional value ​ September 30, 2022 December 31, 2021 Futures ​ $ 144.6 ​ $ 368.7 Credit default swaps ​ ​ 112.6 ​ ​ 207.2 Total return swaps ​ ​ 47.9 ​ ​ 55.0 Foreign currency forward contracts and swaps ​ ​ 234.8 ​ ​ 415.6 ​ The derivative instruments are not designated as hedges for accounting purposes. Changes in fair value of the derivatives are recognized in investment gains (losses), net on our Condensed Consolidated Statements of Comprehensive Income. The change in fair value of the derivative instruments for the three and nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 ​ 2022 2021 Futures ​ $ 8.7 ​ $ 5.1 ​ $ 45.7 ​ $ (5.0) Credit default swaps ​ ​ 0.2 ​ ​ 0.2 ​ ​ 5.8 ​ ​ (1.0) Total return swaps ​ ​ 3.1 ​ ​ (1.0) ​ ​ 39.3 ​ ​ (9.6) Foreign currency forward contracts and swaps ​ ​ (3.8) ​ ​ (0.2) ​ ​ (13.3) ​ ​ 6.0 Total gains (losses) from derivative instruments ​ $ 8.2 ​ $ 4.1 ​ $ 77.5 ​ $ (9.6) ​ Derivative assets and liabilities are generally recognized on a gross basis and included in other current assets or in accounts payable and accrued liabilities on our Condensed Consolidated Balance Sheets. The derivative assets and liabilities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ ​ September 30, 2022 ​ December 31, 2021 Derivative assets $ 24.9 $ 8.8 Derivative liabilities ​ 3.3 ​ 15.5 ​ In addition to using derivative instruments to mitigate against market volatility of certain seeded investments, we also engage in short sales of securities to hedge seed investments. As of September 30, 2022, and December 31, 2021, the fair value of securities sold but not yet purchased was $0.6 million and $3.1 million, respectively. The cash received from the short sale and the obligation to repurchase the shares are classified in other current assets and accounts payable and accrued liabilities on our Condensed Consolidated Balance Sheets, respectively. Fair value adjustments are recognized in investment gains (losses), net on our Condensed Consolidated Statements of Comprehensive Income. Derivative Instruments in Consolidated Seeded Investment Products Certain of our consolidated seeded investment products utilize derivative instruments to contribute to the achievement of defined investment objectives. These derivative instruments are classified within other current assets or in accounts payable and accrued liabilities on our Condensed Consolidated Balance Sheets. Gains and losses on these derivative instruments are classified within investment gains (losses), net on our Condensed Consolidated Statements of Comprehensive Income. Our consolidated seeded investment products were party to the following derivative instruments as of September 30, 2022, and December 31, 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional value ​ September 30, 2022 December 31, 2021 Futures ​ $ 144.0 ​ $ 190.1 Credit default swaps ​ ​ 5.4 ​ ​ 6.1 Total return swaps ​ ​ 10.8 ​ ​ — Options ​ 0.1 ​ 0.1 Foreign currency forward contracts and swaps ​ 27.7 ​ 22.1 ​ The derivative assets and liabilities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ ​ September 30, 2022 ​ December 31, 2021 Derivative assets $ 1.2 $ 0.6 Derivative liabilities ​ 3.3 ​ 0.4 ​ Derivative Instruments — Used in Foreign Currency Hedging Program We maintain a balance sheet foreign currency hedging program (the “Program”) to take reasonable measures to minimize the income statement effects of foreign currency remeasurement of monetary balance sheet accounts. The Program utilizes foreign currency forward contracts and swaps to achieve its objectives, and it is considered an economic hedge for accounting purposes. ​ The notional value of the foreign currency forward contracts and swaps as of September 30, 2022, and December 31, 2021, is summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional value ​ September 30, 2022 December 31, 2021 Foreign currency forward contracts and swaps ​ $ 59.0 ​ $ 171.4 ​ The derivative assets and liabilities are generally recognized on a gross basis and included in other current assets or in accounts payable and accrued liabilities on our Condensed Consolidated Balance Sheets. The derivative assets and liabilities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ September 30, 2022 ​ December 31, 2021 Derivative assets $ 0.8 $ 3.2 Derivative liabilities 0.8 ​ — ​ Changes in fair value of the derivatives are recognized in other non-operating income, net on our Condensed Consolidated Statements of Comprehensive Income. Foreign currency remeasurement is also recognized in other non-operating income, net on our Condensed Consolidated Statements of Comprehensive Income. The change in fair value of the foreign currency forward contracts and swaps for the three and nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ ​ 2022 2021 ​ 2022 2021 Gains (losses) on foreign currency forward contracts and swaps ​ $ (2.1) ​ $ (0.8) ​ $ (4.5) ​ $ 0.5 ​

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Fair Value Measurements
Fair Value Measurements	Note 6 — Fair Value Measurements ​ ​ The following table presents assets and liabilities reflected in the financial statements or disclosed in the notes to the financial statements at fair value on a recurring basis as of September 30, 2022 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value measurements using: ​ ​ ​ ​ ​ Quoted prices in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ active markets for ​ ​ ​ ​ ​ ​ ​ ​ identical assets ​ Significant other ​ Significant ​ ​ ​ ​ ​ and liabilities ​ observable inputs ​ unobservable inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash equivalents ​ $ 458.0 ​ $ — ​ $ — ​ $ 458.0 Investment securities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated VIEs ​ ​ 197.4 ​ ​ 22.1 ​ ​ 4.9 ​ ​ 224.4 Other investment securities ​ ​ 168.6 ​ ​ 115.3 ​ ​ 0.2 ​ ​ 284.1 Total investment securities ​ ​ 366.0 ​ ​ 137.4 ​ ​ 5.1 ​ ​ 508.5 Seed hedge derivatives ​ ​ — ​ 24.9 ​ ​ — ​ 24.9 Derivatives in consolidated seeded investment products ​ ​ — ​ ​ 1.2 ​ ​ — ​ ​ 1.2 Derivatives used in foreign currency hedging program ​ ​ — ​ ​ 0.8 ​ ​ — ​ ​ 0.8 Intech option agreement ​ ​ — ​ ​ — ​ ​ 1.3 ​ ​ 1.3 Intech contingent consideration ​ — ​ — ​ 12.1 ​ 12.1 Volantis contingent consideration ​ ​ — ​ ​ — ​ ​ 0.3 ​ ​ 0.3 Total assets ​ $ 824.0 ​ $ 164.3 ​ $ 18.8 ​ $ 1,007.1 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivatives in consolidated seeded investment products ​ $ — ​ $ 3.3 ​ $ — ​ $ 3.3 Derivatives used in foreign currency hedging program ​ ​ — ​ ​ 0.8 ​ ​ — ​ ​ 0.8 Securities sold, not yet purchased ​ ​ 0.6 ​ ​ — ​ ​ — ​ ​ 0.6 Seed hedge derivatives ​ ​ — ​ ​ 3.3 ​ ​ — ​ ​ 3.3 Long-term debt (1) ​ ​ — ​ ​ 296.3 ​ ​ — ​ ​ 296.3 Deferred bonuses ​ ​ — ​ ​ — ​ ​ 32.9 ​ ​ 32.9 Total liabilities ​ $ 0.6 ​ $ 303.7 ​ $ 32.9 ​ $ 337.2 ​ (1) Carried at amortized cost and disclosed at fair value. ​ The following table presents assets and liabilities reflected in the financial statements or disclosed in the notes to the financial statements at fair value on a recurring basis as of December 31, 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value measurements using: ​ ​ ​ ​ ​ Quoted prices in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ active markets for ​ ​ ​ ​ ​ ​ ​ ​ identical assets ​ Significant other ​ Significant ​ ​ ​ ​ ​ and liabilities ​ observable inputs ​ unobservable inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash equivalents ​ $ 585.4 ​ $ — ​ $ — ​ $ 585.4 Investment securities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated VIEs ​ ​ 216.8 ​ ​ 26.2 ​ ​ 7.9 ​ ​ 250.9 Other investment securities ​ ​ 424.1 ​ ​ 27.3 ​ ​ — ​ ​ 451.4 Total investment securities ​ 640.9 ​ ​ 53.5 ​ ​ 7.9 ​ ​ 702.3 Seed hedge derivatives ​ ​ — ​ 8.8 ​ ​ — ​ 8.8 Derivatives in consolidated seeded investment products ​ ​ — ​ ​ 0.6 ​ ​ — ​ ​ 0.6 Derivatives used in foreign currency hedging program ​ ​ — ​ ​ 3.2 ​ ​ — ​ ​ 3.2 Volantis contingent consideration ​ ​ — ​ ​ — ​ ​ 0.9 ​ ​ 0.9 Total assets ​ $ 1,226.3 ​ $ 66.1 ​ $ 8.8 ​ $ 1,301.2 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivatives in consolidated seeded investment products ​ $ — ​ $ 0.4 ​ $ — ​ $ 0.4 Securities sold, not yet purchased ​ ​ 3.1 ​ ​ — ​ ​ — ​ ​ 3.1 Seed hedge derivatives ​ ​ — ​ ​ 15.5 ​ ​ — ​ ​ 15.5 Long-term debt (1) ​ ​ — ​ ​ 328.7 ​ ​ — ​ ​ 328.7 Deferred bonuses ​ ​ — ​ ​ — ​ ​ 50.5 ​ ​ 50.5 Total liabilities ​ $ 3.1 ​ $ 344.6 ​ $ 50.5 ​ $ 398.2 ​ (1) Carried at amortized cost and disclosed at fair value. Level 1 Fair Value Measurements Our Level 1 fair value measurements consist mostly of investments held by seeded investment products; investments in advised mutual funds; cash equivalents; securities sold, not yet purchased; and investments related to deferred compensation plans with quoted market prices in active markets. The fair value level of consolidated investments held by seeded investment products is determined by the underlying securities of the product. The fair value level of unconsolidated investments held in seeded investment products is determined by the net asset value (“NAV”), which is considered a quoted price in an active market. Level 2 Fair Value Measurements Our Level 2 fair value measurements consist mostly of consolidated seeded investment products, derivative instruments and our long-term debt. The fair value of consolidated seeded investment products is determined by the underlying securities of the product. The fair value of our long-term debt is determined using broker quotes and recent trading activity, which are considered Level 2 inputs. Level 3 Fair Value Measurements Investment Securities As of September 30, 2022, and December 31, 2021, certain securities within consolidated VIEs were valued using significant unobservable inputs, resulting in Level 3 classification. Intech Option Agreement and Contingent Consideration On March 31, 2022, we completed the sale of Intech. Consideration received as part of the Management Buyout included contingent consideration of up to $17.5 million and an option agreement that provides JHG the option to purchase a certain equity stake in Intech at a predetermined price on or before the seventh anniversary of the Management Buyout. ​ As of September 30, 2022, the fair value of the option agreement and the Intech contingent consideration was $1.3 million and $12.1 million, respectively. Significant unobservable inputs were used to value the call option and contingent consideration, including revenue estimates, discount rate and volatility. Deferred Bonuses ​ Deferred bonuses represent liabilities to employees over the vesting period that will be settled by investments in our products. The significant unobservable inputs used to value the liabilities are investment designations and vesting periods. Changes in Fair Value Changes in fair value of our Level 3 assets for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Beginning of period fair value ​ $ 21.1 ​ $ 26.5 ​ $ 8.8 ​ $ 31.4 Intech option agreement ​ ​ (1.8) ​ ​ — ​ ​ 1.3 ​ ​ — Contingent consideration from sale of Intech ​ ​ (0.2) ​ ​ — ​ ​ 12.1 ​ ​ — Settlement of contingent consideration ​ — ​ (5.2) ​ — ​ (9.2) Fair value adjustments ​ — ​ (0.2) ​ (1.8) ​ (2.7) Transfers from Level 1 ​ ​ — ​ ​ — ​ ​ 0.5 ​ ​ — Transfers to Level 1 ​ ​ — ​ ​ — ​ ​ (2.1) ​ ​ — Purchases of securities ​ ​ (0.1) ​ ​ — ​ ​ 0.9 ​ ​ 2.7 Sales of securities ​ ​ — ​ ​ — ​ ​ (0.3) ​ ​ (1.1) Foreign currency translation ​ ​ (0.2) ​ ​ (0.3) ​ ​ (0.6) ​ ​ (0.3) End of period fair value ​ $ 18.8 ​ $ 20.8 ​ $ 18.8 ​ $ 20.8 ​ ​ ​ ​ ​ ​ Changes in fair value of our individual Level 3 liabilities for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ Nine months ended September 30, ​ ​ 2022 2021 ​ 2022 ​ 2021 ​ Deferred ​ Deferred ​ Deferred ​ Deferred ​ ​ bonuses ​ bonuses ​ bonuses ​ bonuses Beginning of period fair value ​ $ 27.6 ​ $ 35.6 ​ $ 50.5 ​ $ 65.2 Fair value adjustments ​ (1.2) ​ 1.1 ​ (3.8) ​ 5.4 Vesting of deferred bonuses ​ ​ (0.5) ​ ​ (0.9) ​ ​ (36.5) ​ ​ (51.6) Amortization of deferred bonuses ​ 9.6 ​ 7.9 ​ 28.8 ​ 24.0 Foreign currency translation ​ (2.6) ​ (0.9) ​ (6.1) ​ (0.2) End of period fair value ​ $ 32.9 ​ $ 42.8 ​ $ 32.9 ​ $ 42.8 ​ Nonrecurring Fair Value Measurements Nonrecurring Level 3 fair value measurements include goodwill and intangible assets. We measure the fair value of goodwill and intangible assets on initial recognition using discounted cash flow (“DCF”) analysis that requires assumptions regarding projected future earnings and discount rates. Because of the significance of the unobservable inputs in the fair value measurements of these assets, such measurements are classified as Level 3.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets.
Goodwill and Intangible Assets	Note 7 — Goodwill and Intangible Assets The following tables present movements in our intangible assets and goodwill during the nine months ended September 30, 2022 and 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ Foreign currency September 30, ​ ​ 2021 ​ Amortization ​ Disposal ​ translation ​ 2022 Indefinite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investment management agreements ​ $ 2,114.8 ​ $ — ​ $ — ​ $ (67.1) ​ $ 2,047.7 Trademarks ​ 366.7 ​ — ​ ​ (4.7) ​ ​ — ​ 362.0 Definite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Client relationships ​ 168.4 ​ — ​ ​ (84.8) ​ ​ (11.0) ​ 72.6 Accumulated amortization ​ (107.2) ​ (3.2) ​ ​ 44.7 ​ ​ 8.9 ​ (56.8) Net intangible assets ​ $ 2,542.7 ​ $ (3.2) ​ $ (44.8) ​ $ (69.2) ​ $ 2,425.5 Goodwill ​ $ 1,341.5 ​ $ — ​ $ (7.0) ​ $ (128.5) ​ $ 1,206.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ Foreign currency September 30, ​ ​ 2020 ​ Amortization ​ Impairment ​ translation ​ 2021 Indefinite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investment management agreements ​ $ 2,242.9 ​ $ — ​ $ (40.8) ​ $ (13.7) ​ $ 2,188.4 Trademarks ​ 373.2 ​ — ​ ​ (3.6) ​ ​ (0.1) ​ 369.5 Definite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Client relationships ​ 170.9 ​ — ​ ​ — ​ ​ (2.9) ​ 168.0 Accumulated amortization ​ (100.7) ​ (5.8) ​ ​ — ​ ​ 1.5 ​ (105.0) Net intangible assets ​ $ 2,686.3 ​ $ (5.8) ​ $ (44.4) ​ $ (15.2) ​ $ 2,620.9 Goodwill ​ $ 1,351.1 ​ $ — ​ $ — ​ $ (13.1) ​ $ 1,338.0 ​ Management Buyout of Intech As detailed in Note 2 — Dispositions, on March 31, 2022, the Management Buyout of Intech closed. As part of this disposition, we removed $4.7 million and $40.1 million of trademarks and client relationships, respectively, from our Condensed Consolidated Balance Sheets as these intangible assets were directly connected to Intech. In addition, we also allocated $7.0 million of goodwill to Intech, which was also removed from our Condensed Consolidated Balance Sheets as part of the Management Buyout. Future Amortization Expected future amortization expense related to client relationships is summarized below (in millions): ​ ​ ​ ​ Future amortization Amount 2022 (remainder of year) ​ $ 0.6 2023 ​ ​ 2.2 2024 ​ 0.9 2025 ​ 0.9 2026 ​ 0.9 Thereafter ​ 10.3 Total ​ $ 15.8 ​

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt
Debt	Note 8 — Debt Our debt as of September 30, 2022, and December 31, 2021, consisted of the following (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2022 ​ December 31, 2021 ​ Carrying Fair Carrying Fair ​ ​ value ​ value ​ value ​ value 4.875% Senior Notes due 2025 ​ $ 308.2 ​ $ 296.3 ​ $ 310.4 ​ $ 328.7 ​ 4.875% Senior Notes Due 2025 The 4.875% Senior Notes due 2025 (“2025 Senior Notes”) have a principal value of $300.0 million, pay interest at 4.875% semiannually on February 1 and August 1 of each year, and mature on August 1, 2025. The 2025 Senior Notes include unamortized debt premium, net at September 30, 2022, of $8.2 million, which will be amortized over the remaining life of the notes. The unamortized debt premium is recorded as a liability within long-term debt on our Condensed Consolidated Balance Sheets. JHG fully and unconditionally guarantees the obligations of Janus Henderson US (Holdings) Inc. in relation to the 2025 Senior Notes. Credit Facility At September 30, 2022, we had a $200 million, unsecured, revolving credit facility (“Credit Facility”). JHG and its subsidiaries may use the Credit Facility for general corporate purposes. The rate of interest for each interest period is the aggregate of the applicable margin, which is based on our long-term credit rating and the Secured Overnight Financing Rate (“SOFR”) in relation to any loan in U.S. dollars (“USD”), the Sterling Overnight Index Average (“SONIA”) in relation to any loan in British pounds (“GBP”), the Euro Interbank Offered Rate (“EURIBOR”) in relation to any loan in euros (“EUR”) or the Bank Bill Swap Rate (“BBSW”) in relation to any loan in Australian dollars (“AUD”). As a result of the phase-out of the London Interbank Offered Rate (“LIBOR”), our Credit Facility was amended to incorporate the SOFR as the successor rate to USD LIBOR and the SONIA as the successor rate to GBP LIBOR. We are required to pay a quarterly commitment fee on any unused portion of the Credit Facility, which is also based on our long-term credit rating. Under the Credit Facility, our financing leverage ratio cannot exceed 3.00x EBITDA. At September 30, 2022, we were in compliance with all covenants, and there were no outstanding borrowings, under the Credit Facility. The maturity date of the Credit Facility is February 16, 2024.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Taxes
Income Taxes	Note 9 — Income Taxes Our effective tax rates for the three and nine months ended September 30, 2022 and 2021, were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ ​ September 30, ​ September 30, ​ ​ 2022 ​ 2021 2022 ​ 2021 ​ Effective tax rate ​ 19.6 % ​ 21.0 % 33.0 % ​ 26.5 % ​ The change in the effective tax rate for the three months ended September 30, 2022, compared to the three months ended September 30, 2021, was primarily related to additional state tax benefits. The effective tax rate for the nine months ended September 30, 2022, compared to the nine months ended September 30, 2021, was impacted by a decrease in pre-tax book income with a significant increase in the disallowed noncontrolling interest loss from a certain seeded investment product.

Noncontrolling Interests

Noncontrolling Interests	9 Months Ended
	Sep. 30, 2022
Noncontrolling Interests.
Noncontrolling Interests	Note 10 — Noncontrolling Interests Redeemable Noncontrolling Interests Redeemable noncontrolling interests as of September 30, 2022, and December 31, 2021, consisted of the following (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Consolidated seeded investment products ​ $ 153.1 ​ $ 148.5 Intech: ​ ​ ​ ​ ​ ​ Employee appreciation rights ​ ​ — ​ ​ 12.6 Founding member ownership interests ​ ​ — ​ ​ 2.3 Total redeemable noncontrolling interests ​ $ 153.1 ​ $ 163.4 ​ Consolidated Seeded Investment Products Noncontrolling interests in consolidated seeded investment products are classified as redeemable noncontrolling interests when there is an obligation to repurchase units at the investor’s request. Redeemable noncontrolling interests in consolidated seeded investment products may fluctuate from period to period and are impacted by changes in our relative ownership, changes in the amount of third-party investment in seeded products and volatility in the market value of the seeded products’ underlying securities. Third-party redemption of investments in any particular seeded product is redeemed from the respective product’s net assets and cannot be redeemed from the assets of our other seeded products or from our other assets. As of September 30, 2022, our ownership percentage in a certain seeded investment product was below our VIE consolidation threshold, resulting in the deconsolidation of the fund, and is the primary driver of the change in our redeemable noncontrolling interests balance. ​ The following table presents the movement in redeemable noncontrolling interests in consolidated seeded investment products for the three and nine months ended September 30, 2022 and 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Opening balance ​ $ 921.1 ​ $ 109.2 ​ $ 148.5 ​ $ 70.6 Changes in market value ​ 7.0 ​ 3.0 ​ (114.1) ​ 0.6 Changes in ownership ​ (795.3) ​ 18.4 ​ 121.9 ​ 58.5 Foreign currency translation ​ ​ 20.3 ​ ​ (0.4) ​ ​ (3.2) ​ ​ 0.5 Closing balance ​ $ 153.1 ​ $ 130.2 ​ $ 153.1 ​ $ 130.2 ​ Nonredeemable Noncontrolling Interests Nonredeemable noncontrolling interests as of September 30, 2022, and December 31, 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Nonredeemable noncontrolling interests in: ​ ​ ​ ​ ​ ​ Seed capital investments ​ $ 2.8 ​ $ 2.8 Intech ​ — ​ 12.6 Total nonredeemable noncontrolling interests ​ $ 2.8 ​ $ 15.4 ​ On March 31, 2022, we completed the sale of our 97%-owned subsidiary, Intech. See Note 2 — Dispositions for further information regarding the sale.

Long-Term Incentive Compensatio

Long-Term Incentive Compensation	9 Months Ended
	Sep. 30, 2022
Long-Term Incentive Compensation
Long-Term Incentive Compensation	Note 11 — Long-Term Incentive and Employee Compensation The following table presents restricted stock and mutual fund awards granted during the three and nine months ended September 30, 2022 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 ​ 2022 Restricted stock ​ $ 6.4 ​ $ 113.0 Mutual fund awards ​ ​ 0.3 ​ ​ 113.6 Total ​ $ 6.7 ​ $ 226.6 ​ Restricted stock and mutual fund awards generally vest and will be recognized using a graded vesting method over a three

Retirement Benefit Plans

Retirement Benefit Plans	9 Months Ended
	Sep. 30, 2022
Retirement Benefit Plans
Retirement Benefit Plans	Note 12 — Retirement Benefit Plans We operate defined contribution retirement benefit plans and defined benefit pension plans. Our primary defined benefit pension plan is the defined benefit section of the Janus Henderson Group UK Pension Scheme (“JHGPS”). Net Periodic Benefit Credit (Cost) The components of net periodic benefit credit (cost) in respect of defined benefit plans for the three and nine months ended September 30, 2022 and 2021, include the following (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Service cost ​ $ — ​ $ (0.2) ​ $ — ​ $ (0.7) Interest cost ​ (3.9) ​ (2.8) ​ (12.5) ​ (8.4) Amortization of prior service cost ​ ​ (0.1) ​ ​ (0.1) ​ ​ (0.3) ​ ​ (0.3) Expected return on plan assets ​ 3.3 ​ 3.3 ​ 10.5 ​ 10.0 Net periodic benefit credit (cost) ​ $ (0.7) ​ $ 0.2 ​ $ (2.3) ​ $ 0.6 ​

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2022
Accumulated Other Comprehensive Loss.
Accumulated Other Comprehensive Loss	Note 13 — Accumulated Other Comprehensive Loss Changes in accumulated other comprehensive loss, net of tax for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ currency asset, net Total currency asset, net Total Beginning balance ​ $ (555.6) ​ $ (32.6) ​ $ (588.2) ​ $ (299.0) ​ $ (10.1) ​ $ (309.1) Other comprehensive loss ​ ​ (129.4) ​ ​ — ​ ​ (129.4) ​ ​ (59.6) ​ ​ — ​ ​ (59.6) Amounts reclassified from accumulated other comprehensive loss ​ ​ (9.8) ​ ​ 0.1 ​ ​ (9.7) ​ ​ — ​ ​ 0.1 ​ ​ 0.1 Total other comprehensive loss ​ ​ (139.2) ​ ​ 0.1 ​ ​ (139.1) ​ ​ (59.6) ​ ​ 0.1 ​ ​ (59.5) Less: other comprehensive loss (income) attributable to noncontrolling interests ​ ​ (20.2) ​ ​ — ​ ​ (20.2) ​ ​ 0.8 ​ ​ — ​ ​ 0.8 Ending balance ​ $ (715.0) ​ $ (32.5) ​ $ (747.5) ​ $ (357.8) ​ $ (10.0) ​ $ (367.8) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ currency asset, net Total currency asset, net Total Beginning balance ​ $ (354.2) ​ $ (32.8) ​ $ (387.0) ​ $ (304.5) ​ $ (10.4) ​ $ (314.9) Other comprehensive loss ​ ​ (359.9) ​ ​ — ​ ​ (359.9) ​ ​ (48.9) ​ ​ 0.1 ​ ​ (48.8) Amounts reclassified from accumulated other comprehensive loss ​ ​ (4.1) ​ ​ 0.3 ​ ​ (3.8) ​ ​ (4.2) ​ ​ 0.3 ​ ​ (3.9) Total other comprehensive loss ​ ​ (364.0) ​ ​ 0.3 ​ ​ (363.7) ​ ​ (53.1) ​ ​ 0.4 ​ ​ (52.7) Less: other comprehensive loss (income) attributable to noncontrolling interests ​ ​ 3.2 ​ ​ — ​ ​ 3.2 ​ ​ (0.2) ​ ​ — ​ ​ (0.2) Ending balance ​ $ (715.0) ​ $ (32.5) ​ $ (747.5) ​ $ (357.8) ​ $ (10.0) ​ $ (367.8) ​ The components of other comprehensive loss, net of tax for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Pre-tax ​ Tax ​ Net ​ Pre-tax ​ Tax ​ Net ​ amount impact amount amount impact amount Foreign currency translation adjustments ​ $ (130.8) ​ $ 1.4 ​ $ (129.4) ​ $ (60.2) ​ $ 0.6 ​ $ (59.6) Retirement benefit asset, net ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — Reclassifications to net income ​ ​ (9.7) ​ ​ — ​ ​ (9.7) ​ ​ 0.1 ​ ​ — ​ ​ 0.1 Total other comprehensive loss ​ $ (140.5) ​ $ 1.4 ​ $ (139.1) ​ $ (60.1) ​ $ 0.6 ​ $ (59.5) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Pre-tax ​ Tax ​ Net ​ Pre-tax ​ Tax ​ ​ Net ​ amount impact amount amount impact ​ amount Foreign currency translation adjustments ​ $ (364.5) ​ $ 4.6 ​ $ (359.9) ​ $ (50.5) ​ $ 1.6 ​ $ (48.9) Retirement benefit asset, net ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ 0.1 ​ ​ 0.1 Reclassifications to net income ​ ​ (3.8) ​ ​ — ​ ​ (3.8) ​ ​ (3.9) ​ ​ — ​ ​ (3.9) Total other comprehensive loss ​ $ (368.3) ​ $ 4.6 ​ $ (363.7) ​ $ (54.4) ​ $ 1.7 ​ $ (52.7) ​

Earnings and Dividends Per Shar

Earnings and Dividends Per Share	9 Months Ended
	Sep. 30, 2022
Earnings and Dividends Per Share
Earnings and Dividends Per Share	Note 14 — Earnings and Dividends Per Share Earnings Per Share The following is a summary of the earnings per share calculation for the three and nine months ended September 30, 2022 and 2021 (in millions, except per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Net income attributable to JHG ​ $ 107.6 ​ $ 196.8 ​ $ 307.4 ​ $ 487.5 Allocation of earnings to participating stock-based awards ​ ​ (3.5) ​ ​ (5.4) ​ ​ (9.0) ​ ​ (14.0) Net income attributable to JHG common shareholders ​ $ 104.1 ​ $ 191.4 ​ $ 298.4 ​ $ 473.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-average common shares outstanding — basic ​ 160.5 ​ 167.1 ​ 162.2 ​ 168.7 Dilutive effect of nonparticipating stock-based awards ​ ​ 0.4 ​ ​ 0.7 ​ ​ 0.4 ​ ​ 0.7 Weighted-average common shares outstanding — diluted ​ 160.9 ​ 167.8 ​ 162.6 ​ 169.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings per share: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic (two class) ​ $ 0.65 ​ $ 1.15 ​ $ 1.84 ​ $ 2.81 Diluted (two class) ​ $ 0.65 ​ $ 1.14 ​ $ 1.84 ​ $ 2.80 ​ Dividends Per Share The payment of cash dividends is within the discretion of our Board of Directors and depends on many factors, including, but not limited to, our results of operations, financial condition, capital requirements, legal requirements and general business conditions. The following is a summary of cash dividends declared and paid during the nine months ended September 30, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Dividend ​ Date ​ Dividends paid ​ Date per share declared ​ (in US$ millions) paid $ 0.38 ​ February 2, 2022 $ 64.3 ​ February 28, 2022 $ 0.39 ​ May 3, 2022 ​ $ 65.5 ​ May 31, 2022 $ 0.39 ​ July 27, 2022 ​ $ 64.7 ​ August 24, 2022 ​ On October 26, 2022, our Board of Directors declared a $0.39 per share dividend for the third quarter 2022. The quarterly dividend will be paid on November 23, 2022, to shareholders of record at the close of business on November 7, 2022.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies
Commitments and Contingencies	Note 15 — Commitments and Contingencies Commitments and contingencies may arise in the normal course of business. ​ Litigation and Other Regulatory Matters We are periodically involved in various legal proceedings and other regulatory matters. ​ Sandra Schissler v Janus Henderson US (Holdings) Inc., Janus Henderson Advisory Committee, and John and Jane Does 1-30 On September 9, 2022, a purported class action complaint, Schissler v. Janus Henderson US (Holdings) Inc., et al., was filed by Sandra Schissler in the United States District Court for the District of Colorado. Named as defendants are Janus Henderson US (Holdings) Inc. (“Janus US Holdings”) and the Advisory Committee to the Janus 401(k) and Employee Stock Ownership Plan and its members. Plaintiff purports to represent a class of all participants in the Janus US Holdings 401(k) and Employee Stock Ownership Plan from September 9, 2016, through September 9, 2022. The complaint alleges, among other things, that all defendants breached their fiduciary duties of loyalty and prudence by (1) selecting higher-cost Janus Henderson funds over less expensive investment options; (2) retaining Janus Henderson funds despite their alleged underperformance; and (3) failing to consider actively managed funds outside of Janus Henderson to add as investment options. The complaint alleges that Janus US Holdings failed to monitor the Advisory Committee with respect to the foregoing. The complaint seeks various declaratory, equitable and monetary relief in unspecified amounts. Janus US Holdings believes the complaint is without merit and intends to vigorously defend against these claims.

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2022
Subsequent Event
Subsequent Event	Note 16 — Subsequent Event We announced a cost efficiency plan in October 2022 that will impact our compensation and non-compensation expenses. Non-recurring implementation charges associated with delivering the cost efficiency plan are expected to be in the range of $30 million to $35 million.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Basis of Presentation and Significant Accounting Policies
Basis of Presentation	Basis of Presentation In the opinion of management of Janus Henderson Group plc (“JHG,” “the Company,” “we,” “us,” “our” and similar terms), the accompanying unaudited condensed consolidated financial statements contain all normal recurring adjustments necessary to fairly state our financial position, results of operations and cash flows in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Such financial statements have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP are not required for interim reporting purposes and have been condensed or omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the annual consolidated financial statements and notes presented in our Annual Report on Form 10-K for the year ended December 31, 2021. Events subsequent to the balance sheet date have been evaluated for inclusion in the accompanying financial statements through the issuance date.
Revision of Previously Issued Financial Statements	Revision of Previously Issued Financial Statements We identified errors in our previously issued 2021 and 2020 financial statements and interim 2022 financial statements. We determined that the errors, individually and in the aggregate, did not result in a material misstatement to our previously issued consolidated financial statements, however, correcting the errors in the 2022 financial statements would create a material error in the 2022 financial statements and therefore, we have corrected these errors by revising the prior period amounts included in certain Consolidated Balance Sheets, Consolidated Statements of Comprehensive Income, Consolidated Statements of Cash Flows, Consolidated Statements of Changes in Equity, and related footnote disclosures. In the first quarter 2020 we recognized a $123.5 million goodwill impairment expense. Subsequent to the first quarter 2020, we identified a $32.8 million accounting error in which we did not consider the incremental impairment charge related to the tax-deductible goodwill. We corrected this error in the first quarter 2022 as an out-of-period adjustment. In conjunction with the preparation of the third quarter 2022 financial statements, certain additional unrelated immaterial errors were identified related to prior periods. The following tables present line items for prior period financial statements that have been affected by the revision. For these line items, the tables detail the amounts as previously reported, the impact upon those line items due to the revisions, and the amounts as currently revised within the financial statements. The impact of the revisions on the Consolidated Balance Sheets as of March 31, 2022 and June 30, 2022 was immaterial. Also, the revisions did not impact net operating activities, investing activities, and financing activities on our Consolidated Statements of Cash Flows for any impacted period. The impact of the error on the Consolidated Balance Sheets as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill ​ ​ 1,374.3 ​ ​ (32.8) ​ ​ 1,341.5 Other non-current assets ​ 172.9 ​ ​ 7.7 ​ 180.6 Total assets ​ $ 6,727.5 ​ $ (25.1) ​ $ 6,702.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ ​ 271.6 ​ ​ (0.8) ​ ​ 270.8 Total current liabilities ​ 786.4 ​ ​ (0.8) ​ 785.6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total liabilities ​ $ 1,900.9 ​ $ (0.8) ​ $ 1,900.1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated other comprehensive loss, net of tax ​ (396.1) ​ ​ 9.1 ​ (387.0) Retained earnings ​ ​ 1,073.6 ​ ​ (33.4) ​ ​ 1,040.2 Total shareholders’ equity ​ 4,647.8 ​ ​ (24.3) ​ 4,623.5 Total equity ​ $ 4,663.2 ​ $ (24.3) ​ $ 4,638.9 Total liabilities, redeemable noncontrolling interests and equity ​ $ 6,727.5 ​ $ (25.1) ​ $ 6,702.4 ​ The impact of the error on the Consolidated Balance Sheets as of December 31, 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill ​ ​ 1,383.9 ​ ​ (32.8) ​ ​ 1,351.1 Other non-current assets ​ 157.7 ​ ​ 7.3 ​ 165.0 Total assets ​ $ 6,690.8 ​ $ (25.5) ​ $ 6,665.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ ​ 232.1 ​ ​ (3.3) ​ ​ 228.8 Total current liabilities ​ 727.8 ​ ​ (3.3) ​ 724.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total liabilities ​ $ 1,871.2 ​ $ (3.3) ​ $ 1,867.9 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated other comprehensive loss, net of tax ​ (324.0) ​ ​ 9.1 ​ (314.9) Retained earnings ​ ​ 1,062.1 ​ ​ (31.3) ​ ​ 1,030.8 Total shareholders’ equity ​ 4,716.4 ​ ​ (22.2) ​ 4,694.2 Total equity ​ $ 4,733.8 ​ $ (22.2) ​ $ 4,711.6 Total liabilities, redeemable noncontrolling interests and equity ​ $ 6,690.8 ​ $ (25.5) ​ $ 6,665.3 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the six months ended June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six Months Ended June 30, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment of goodwill and intangible assets ​ $ 32.8 ​ $ (32.8) ​ $ - Total operating expenses ​ 907.0 ​ (32.8) ​ 874.2 Operating income (loss) ​ 268.5 ​ 32.8 ​ 301.3 Other non-operating income (expenses), net ​ ​ (9.5) ​ ​ 2.3 ​ ​ (7.2) Income (loss) before taxes ​ 111.0 ​ 35.1 ​ 146.1 Income tax benefit (provision) ​ (59.5) ​ (7.9) ​ (67.4) Net income (loss) ​ ​ 51.5 ​ ​ 27.2 ​ ​ 78.7 Net income (loss) attributable to JHG ​ $ 172.6 ​ $ 27.2 ​ $ 199.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 1.03 ​ $ 0.16 ​ $ 1.19 Diluted ​ $ 1.03 ​ $ 0.16 ​ $ 1.19 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ (222.5) ​ ​ (2.3) ​ ​ (224.8) Other comprehensive income (loss), net of tax ​ (222.3) ​ (2.3) ​ (224.6) Other comprehensive income (loss) attributable to JHG ​ $ (198.9) ​ $ (2.3) ​ $ (201.2) Total comprehensive income (loss) ​ $ (170.8) ​ $ 24.9 ​ $ (145.9) Total comprehensive income (loss) attributable to JHG ​ $ (26.3) ​ $ 24.9 ​ $ (1.4) ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Other non-operating income (expenses), net ​ $ (1.7) ​ $ 2.3 ​ $ 0.6 Income (loss) before taxes ​ 29.6 ​ 2.3 ​ 31.9 Net income (loss) ​ ​ (7.1) ​ ​ 2.3 ​ ​ (4.8) Net income (loss) attributable to JHG ​ $ 93.9 ​ $ 2.3 ​ $ 96.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.56 ​ $ 0.02 ​ $ 0.58 Diluted ​ $ 0.56 ​ $ 0.01 ​ $ 0.57 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ (175.5) ​ ​ (2.3) ​ ​ (177.8) Other comprehensive income (loss), net of tax ​ (175.4) ​ (2.3) ​ (177.7) Other comprehensive income (loss) attributable to JHG ​ $ (151.8) ​ $ (2.3) ​ $ (154.1) ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended March 31, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment of goodwill and intangible assets ​ $ 32.8 ​ $ (32.8) ​ $ - Total operating expenses ​ 495.4 ​ ​ (32.8) ​ ​ 462.6 Operating income (loss) ​ 124.6 ​ ​ 32.8 ​ ​ 157.4 Income (loss) before taxes ​ 81.4 ​ ​ 32.8 ​ ​ 114.2 Income tax benefit (provision) ​ (22.8) ​ ​ (7.9) ​ ​ (30.7) Net income (loss) ​ ​ 58.6 ​ ​ 24.9 ​ ​ 83.5 Net income (loss) attributable to JHG ​ $ 78.7 ​ $ 24.9 ​ $ 103.6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.47 ​ $ 0.15 ​ $ 0.62 Diluted ​ $ 0.47 ​ $ 0.14 ​ $ 0.61 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 11.7 ​ $ 24.9 ​ $ 36.6 Total comprehensive income (loss) attributable to JHG ​ $ 31.6 ​ $ 24.9 ​ $ 56.5 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the year ended December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 551.6 ​ $ 2.5 ​ $ 554.1 Total operating expenses ​ 1,943.6 ​ ​ 2.5 ​ ​ 1,946.1 Operating income (loss) ​ 823.4 ​ ​ (2.5) ​ ​ 820.9 Income (loss) before taxes ​ 820.2 ​ ​ (2.5) ​ ​ 817.7 Income tax benefit (provision) ​ (205.7) ​ ​ 0.4 ​ ​ (205.3) Net income (loss) ​ ​ 614.5 ​ ​ (2.1) ​ ​ 612.4 Net income (loss) attributable to JHG ​ $ 622.1 ​ $ (2.1) ​ $ 620.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 3.60 ​ $ (0.01) ​ $ 3.59 Diluted ​ $ 3.59 ​ $ (0.01) ​ $ 3.58 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 542.0 ​ $ (2.1) ​ $ 539.9 Total comprehensive income (loss) attributable to JHG ​ $ 550.0 ​ $ (2.1) ​ $ 547.9 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the nine months ended September 30, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine Months Ended September 30, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 404.3 ​ $ 2.5 ​ $ 406.8 Total operating expenses ​ 1,404.0 ​ ​ 2.5 ​ ​ 1,406.5 Operating income (loss) ​ 665.8 ​ ​ (2.5) ​ ​ 663.3 Income (loss) before taxes ​ 665.1 ​ ​ (2.5) ​ ​ 662.6 Income tax benefit (provision) ​ (176.1) ​ ​ 0.4 ​ ​ (175.7) Net income (loss) ​ ​ 489.0 ​ ​ (2.1) ​ ​ 486.9 Net income (loss) attributable to JHG ​ $ 489.6 ​ $ (2.1) ​ $ 487.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 2.82 ​ $ (0.01) ​ $ 2.81 Diluted ​ $ 2.81 ​ $ (0.01) ​ $ 2.80 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 436.3 ​ $ (2.1) ​ $ 434.2 Total comprehensive income (loss) attributable to JHG ​ $ 436.7 ​ $ (2.1) ​ $ 434.6 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the six months ended June 30, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six Months Ended June 30, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 262.2 ​ $ 2.5 ​ $ 264.7 Total operating expenses ​ 964.9 ​ ​ 2.5 ​ ​ 967.4 Operating income (loss) ​ 417.5 ​ ​ (2.5) ​ ​ 415.0 Income (loss) before taxes ​ 411.7 ​ ​ (2.5) ​ ​ 409.2 Income tax benefit (provision) ​ (122.8) ​ ​ 0.4 ​ ​ (122.4) Net income (loss) ​ ​ 288.9 ​ ​ (2.1) ​ ​ 286.8 Net income (loss) attributable to JHG ​ $ 292.8 ​ $ (2.1) ​ $ 290.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 1.68 ​ $ (0.02) ​ $ 1.66 Diluted ​ $ 1.67 ​ $ (0.01) ​ $ 1.66 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 295.7 ​ $ (2.1) ​ $ 293.6 Total comprehensive income (loss) attributable to JHG ​ $ 298.6 ​ $ (2.1) ​ $ 296.5 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended March 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 127.4 ​ $ 2.5 ​ $ 129.9 Total operating expenses ​ 451.5 ​ ​ 2.5 ​ ​ 454.0 Operating income (loss) ​ 192.5 ​ ​ (2.5) ​ ​ 190.0 Income (loss) before taxes ​ 190.8 ​ ​ (2.5) ​ ​ 188.3 Income tax benefit (provision) ​ (43.1) ​ ​ 0.4 ​ ​ (42.7) Net income (loss) ​ ​ 147.7 ​ ​ (2.1) ​ ​ 145.6 Net income (loss) attributable to JHG ​ $ 155.5 ​ $ (2.1) ​ $ 153.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.88 ​ $ (0.01) ​ $ 0.87 Diluted ​ $ 0.88 ​ $ (0.01) ​ $ 0.87 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 151.1 ​ $ (2.1) ​ $ 149.0 Total comprehensive income (loss) attributable to JHG ​ $ 158.1 ​ $ (2.1) ​ $ 156.0 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the year ended December 31, 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, 2020 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 464.4 ​ $ (3.3) ​ $ 461.1 Impairment of goodwill and intangible assets ​ ​ 513.7 ​ ​ 32.8 ​ ​ 546.5 Total operating expenses ​ 2,140.8 ​ 29.5 ​ 2,170.3 Operating income (loss) ​ 157.8 ​ (29.5) ​ 128.3 Other non-operating income (expenses), net ​ ​ 39.7 ​ ​ (9.1) ​ ​ 30.6 Income (loss) before taxes ​ 242.1 ​ (38.6) ​ 203.5 Income tax benefit (provision) ​ (59.5) ​ 7.3 ​ (52.2) Net income (loss) ​ ​ 182.6 ​ ​ (31.3) ​ ​ 151.3 Net income (loss) attributable to JHG ​ $ 161.6 ​ $ (31.3) ​ $ 130.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.87 ​ $ (0.17) ​ $ 0.70 Diluted ​ $ 0.87 ​ $ (0.17) ​ $ 0.70 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ 71.8 ​ ​ 9.1 ​ ​ 80.9 Other comprehensive income (loss), net of tax ​ 42.3 ​ 9.1 ​ 51.4 Other comprehensive income (loss) attributable to JHG ​ $ 43.1 ​ $ 9.1 ​ $ 52.2 Total comprehensive income (loss) ​ $ 224.9 ​ $ (22.2) ​ $ 202.7 Total comprehensive income (loss) attributable to JHG ​ $ 204.7 ​ $ (22.2) ​ $ 182.5

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Basis of Presentation and Significant Accounting Policies
Schedule of tables for prior period financial statement revisions	The impact of the error on the Consolidated Balance Sheets as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill ​ ​ 1,374.3 ​ ​ (32.8) ​ ​ 1,341.5 Other non-current assets ​ 172.9 ​ ​ 7.7 ​ 180.6 Total assets ​ $ 6,727.5 ​ $ (25.1) ​ $ 6,702.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ ​ 271.6 ​ ​ (0.8) ​ ​ 270.8 Total current liabilities ​ 786.4 ​ ​ (0.8) ​ 785.6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total liabilities ​ $ 1,900.9 ​ $ (0.8) ​ $ 1,900.1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated other comprehensive loss, net of tax ​ (396.1) ​ ​ 9.1 ​ (387.0) Retained earnings ​ ​ 1,073.6 ​ ​ (33.4) ​ ​ 1,040.2 Total shareholders’ equity ​ 4,647.8 ​ ​ (24.3) ​ 4,623.5 Total equity ​ $ 4,663.2 ​ $ (24.3) ​ $ 4,638.9 Total liabilities, redeemable noncontrolling interests and equity ​ $ 6,727.5 ​ $ (25.1) ​ $ 6,702.4 ​ The impact of the error on the Consolidated Balance Sheets as of December 31, 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill ​ ​ 1,383.9 ​ ​ (32.8) ​ ​ 1,351.1 Other non-current assets ​ 157.7 ​ ​ 7.3 ​ 165.0 Total assets ​ $ 6,690.8 ​ $ (25.5) ​ $ 6,665.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES ​ ​ ​ ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ ​ 232.1 ​ ​ (3.3) ​ ​ 228.8 Total current liabilities ​ 727.8 ​ ​ (3.3) ​ 724.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total liabilities ​ $ 1,871.2 ​ $ (3.3) ​ $ 1,867.9 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EQUITY ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated other comprehensive loss, net of tax ​ (324.0) ​ ​ 9.1 ​ (314.9) Retained earnings ​ ​ 1,062.1 ​ ​ (31.3) ​ ​ 1,030.8 Total shareholders’ equity ​ 4,716.4 ​ ​ (22.2) ​ 4,694.2 Total equity ​ $ 4,733.8 ​ $ (22.2) ​ $ 4,711.6 Total liabilities, redeemable noncontrolling interests and equity ​ $ 6,690.8 ​ $ (25.5) ​ $ 6,665.3 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the six months ended June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six Months Ended June 30, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment of goodwill and intangible assets ​ $ 32.8 ​ $ (32.8) ​ $ - Total operating expenses ​ 907.0 ​ (32.8) ​ 874.2 Operating income (loss) ​ 268.5 ​ 32.8 ​ 301.3 Other non-operating income (expenses), net ​ ​ (9.5) ​ ​ 2.3 ​ ​ (7.2) Income (loss) before taxes ​ 111.0 ​ 35.1 ​ 146.1 Income tax benefit (provision) ​ (59.5) ​ (7.9) ​ (67.4) Net income (loss) ​ ​ 51.5 ​ ​ 27.2 ​ ​ 78.7 Net income (loss) attributable to JHG ​ $ 172.6 ​ $ 27.2 ​ $ 199.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 1.03 ​ $ 0.16 ​ $ 1.19 Diluted ​ $ 1.03 ​ $ 0.16 ​ $ 1.19 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ (222.5) ​ ​ (2.3) ​ ​ (224.8) Other comprehensive income (loss), net of tax ​ (222.3) ​ (2.3) ​ (224.6) Other comprehensive income (loss) attributable to JHG ​ $ (198.9) ​ $ (2.3) ​ $ (201.2) Total comprehensive income (loss) ​ $ (170.8) ​ $ 24.9 ​ $ (145.9) Total comprehensive income (loss) attributable to JHG ​ $ (26.3) ​ $ 24.9 ​ $ (1.4) ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Other non-operating income (expenses), net ​ $ (1.7) ​ $ 2.3 ​ $ 0.6 Income (loss) before taxes ​ 29.6 ​ 2.3 ​ 31.9 Net income (loss) ​ ​ (7.1) ​ ​ 2.3 ​ ​ (4.8) Net income (loss) attributable to JHG ​ $ 93.9 ​ $ 2.3 ​ $ 96.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.56 ​ $ 0.02 ​ $ 0.58 Diluted ​ $ 0.56 ​ $ 0.01 ​ $ 0.57 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ (175.5) ​ ​ (2.3) ​ ​ (177.8) Other comprehensive income (loss), net of tax ​ (175.4) ​ (2.3) ​ (177.7) Other comprehensive income (loss) attributable to JHG ​ $ (151.8) ​ $ (2.3) ​ $ (154.1) ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended March 31, 2022 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment of goodwill and intangible assets ​ $ 32.8 ​ $ (32.8) ​ $ - Total operating expenses ​ 495.4 ​ ​ (32.8) ​ ​ 462.6 Operating income (loss) ​ 124.6 ​ ​ 32.8 ​ ​ 157.4 Income (loss) before taxes ​ 81.4 ​ ​ 32.8 ​ ​ 114.2 Income tax benefit (provision) ​ (22.8) ​ ​ (7.9) ​ ​ (30.7) Net income (loss) ​ ​ 58.6 ​ ​ 24.9 ​ ​ 83.5 Net income (loss) attributable to JHG ​ $ 78.7 ​ $ 24.9 ​ $ 103.6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.47 ​ $ 0.15 ​ $ 0.62 Diluted ​ $ 0.47 ​ $ 0.14 ​ $ 0.61 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 11.7 ​ $ 24.9 ​ $ 36.6 Total comprehensive income (loss) attributable to JHG ​ $ 31.6 ​ $ 24.9 ​ $ 56.5 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the year ended December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 551.6 ​ $ 2.5 ​ $ 554.1 Total operating expenses ​ 1,943.6 ​ ​ 2.5 ​ ​ 1,946.1 Operating income (loss) ​ 823.4 ​ ​ (2.5) ​ ​ 820.9 Income (loss) before taxes ​ 820.2 ​ ​ (2.5) ​ ​ 817.7 Income tax benefit (provision) ​ (205.7) ​ ​ 0.4 ​ ​ (205.3) Net income (loss) ​ ​ 614.5 ​ ​ (2.1) ​ ​ 612.4 Net income (loss) attributable to JHG ​ $ 622.1 ​ $ (2.1) ​ $ 620.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 3.60 ​ $ (0.01) ​ $ 3.59 Diluted ​ $ 3.59 ​ $ (0.01) ​ $ 3.58 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 542.0 ​ $ (2.1) ​ $ 539.9 Total comprehensive income (loss) attributable to JHG ​ $ 550.0 ​ $ (2.1) ​ $ 547.9 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the nine months ended September 30, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine Months Ended September 30, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 404.3 ​ $ 2.5 ​ $ 406.8 Total operating expenses ​ 1,404.0 ​ ​ 2.5 ​ ​ 1,406.5 Operating income (loss) ​ 665.8 ​ ​ (2.5) ​ ​ 663.3 Income (loss) before taxes ​ 665.1 ​ ​ (2.5) ​ ​ 662.6 Income tax benefit (provision) ​ (176.1) ​ ​ 0.4 ​ ​ (175.7) Net income (loss) ​ ​ 489.0 ​ ​ (2.1) ​ ​ 486.9 Net income (loss) attributable to JHG ​ $ 489.6 ​ $ (2.1) ​ $ 487.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 2.82 ​ $ (0.01) ​ $ 2.81 Diluted ​ $ 2.81 ​ $ (0.01) ​ $ 2.80 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 436.3 ​ $ (2.1) ​ $ 434.2 Total comprehensive income (loss) attributable to JHG ​ $ 436.7 ​ $ (2.1) ​ $ 434.6 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the six months ended June 30, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six Months Ended June 30, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 262.2 ​ $ 2.5 ​ $ 264.7 Total operating expenses ​ 964.9 ​ ​ 2.5 ​ ​ 967.4 Operating income (loss) ​ 417.5 ​ ​ (2.5) ​ ​ 415.0 Income (loss) before taxes ​ 411.7 ​ ​ (2.5) ​ ​ 409.2 Income tax benefit (provision) ​ (122.8) ​ ​ 0.4 ​ ​ (122.4) Net income (loss) ​ ​ 288.9 ​ ​ (2.1) ​ ​ 286.8 Net income (loss) attributable to JHG ​ $ 292.8 ​ $ (2.1) ​ $ 290.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 1.68 ​ $ (0.02) ​ $ 1.66 Diluted ​ $ 1.67 ​ $ (0.01) ​ $ 1.66 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 295.7 ​ $ (2.1) ​ $ 293.6 Total comprehensive income (loss) attributable to JHG ​ $ 298.6 ​ $ (2.1) ​ $ 296.5 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended March 31, 2021 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 127.4 ​ $ 2.5 ​ $ 129.9 Total operating expenses ​ 451.5 ​ ​ 2.5 ​ ​ 454.0 Operating income (loss) ​ 192.5 ​ ​ (2.5) ​ ​ 190.0 Income (loss) before taxes ​ 190.8 ​ ​ (2.5) ​ ​ 188.3 Income tax benefit (provision) ​ (43.1) ​ ​ 0.4 ​ ​ (42.7) Net income (loss) ​ ​ 147.7 ​ ​ (2.1) ​ ​ 145.6 Net income (loss) attributable to JHG ​ $ 155.5 ​ $ (2.1) ​ $ 153.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.88 ​ $ (0.01) ​ $ 0.87 Diluted ​ $ 0.88 ​ $ (0.01) ​ $ 0.87 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Total comprehensive income (loss) ​ $ 151.1 ​ $ (2.1) ​ $ 149.0 Total comprehensive income (loss) attributable to JHG ​ $ 158.1 ​ $ (2.1) ​ $ 156.0 ​ The impact of the error on the Condensed Consolidated Statements of Comprehensive Income for the year ended December 31, 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, 2020 ​ ​ As Previously Reported ​ Impact of Revisions ​ As Revised Operating expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Distribution expenses ​ $ 464.4 ​ $ (3.3) ​ $ 461.1 Impairment of goodwill and intangible assets ​ ​ 513.7 ​ ​ 32.8 ​ ​ 546.5 Total operating expenses ​ 2,140.8 ​ 29.5 ​ 2,170.3 Operating income (loss) ​ 157.8 ​ (29.5) ​ 128.3 Other non-operating income (expenses), net ​ ​ 39.7 ​ ​ (9.1) ​ ​ 30.6 Income (loss) before taxes ​ 242.1 ​ (38.6) ​ 203.5 Income tax benefit (provision) ​ (59.5) ​ 7.3 ​ (52.2) Net income (loss) ​ ​ 182.6 ​ ​ (31.3) ​ ​ 151.3 Net income (loss) attributable to JHG ​ $ 161.6 ​ $ (31.3) ​ $ 130.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings (loss) per share attributable to JHG common shareholders: ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic ​ $ 0.87 ​ $ (0.17) ​ $ 0.70 Diluted ​ $ 0.87 ​ $ (0.17) ​ $ 0.70 Other comprehensive income (loss), net of tax: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency translation gains (losses) ​ ​ 71.8 ​ ​ 9.1 ​ ​ 80.9 Other comprehensive income (loss), net of tax ​ 42.3 ​ 9.1 ​ 51.4 Other comprehensive income (loss) attributable to JHG ​ $ 43.1 ​ $ 9.1 ​ $ 52.2 Total comprehensive income (loss) ​ $ 224.9 ​ $ (22.2) ​ $ 202.7 Total comprehensive income (loss) attributable to JHG ​ $ 204.7 ​ $ (22.2) ​ $ 182.5

Consolidation (Tables)

Consolidation (Tables)	9 Months Ended
	Sep. 30, 2022
Consolidation
Schedule of unconsolidated variable interest entities (VIEs)	The following table presents the carrying value of investment securities included on our Condensed Consolidated Balance Sheets pertaining to unconsolidated VIEs (in millions): ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Unconsolidated VIEs ​ $ 1.5 ​ $ 102.7
Schedule of consolidated voting right entities (VREs)	The following table presents the balances related to consolidated voting rights entities (“VREs”) that were recorded on our Condensed Consolidated Balance Sheets, including our net interest in these products (in millions): ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Investment securities ​ $ 193.9 ​ $ 179.6 Cash and cash equivalents ​ ​ 5.3 ​ 1.3 Other current assets ​ ​ 3.1 ​ ​ 0.7 Accounts payable and accrued liabilities ​ ​ (3.8) ​ ​ (1.2) Total ​ $ 198.5 ​ $ 180.4 Redeemable noncontrolling interests in consolidated VREs ​ ​ (33.2) ​ (17.5) JHG's net interest in consolidated VREs ​ $ 165.3 ​ $ 162.9
Schedule of unconsolidated voting right entities (VREs)	The following table presents the carrying value of investment securities included on our Condensed Consolidated Balance Sheets pertaining to unconsolidated VREs (in millions): ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Unconsolidated VREs ​ $ 3.2 ​ $ 56.6

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2022
Investment Securities,
Summary of investment securities	Our investment securities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Seeded investment products: ​ ​ ​ ​ ​ ​ Consolidated VIEs ​ $ 224.4 ​ $ 250.9 Consolidated VREs ​ ​ 193.9 ​ ​ 179.6 Unconsolidated VIEs and VREs ​ ​ 4.7 ​ ​ 159.3 Separate accounts ​ ​ 55.5 ​ ​ 56.7 Pooled investment funds ​ ​ — ​ ​ 0.1 Total seeded investment products ​ 478.5 ​ 646.6 Investments related to deferred compensation plans ​ 17.4 ​ 50.3 Other investments ​ ​ 12.6 ​ ​ 5.4 Total investment securities ​ $ 508.5 ​ $ 702.3 ​
Schedule of net unrealized gains (losses) on trading securities	Net unrealized gains (losses) on investment securities, gross of noncontrolling interests, held as of the three and nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Unrealized gains (losses) on investment securities held at period end $ 10.0 $ 4.6 $ (44.6) $ 8.0 ​
Schedule of investment gains (losses), net in Consolidated Statements of Comprehensive Income	Investment gains (losses), net on our Condensed Consolidated Statements of Comprehensive Income included the following for the three and nine months ended September 30, 2022 and 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ September 30, ​ September 30, ​ ​ 2022 2021 2022 2021 Seeded investment products and hedges, net ​ $ 3.3 ​ $ 1.4 ​ $ (14.9) ​ $ 4.4 Third-party ownership interests in seeded investment products ​ ​ 7.0 ​ ​ 3.0 ​ ​ (114.1) ​ ​ (1.1) Long Tail Alpha investment ​ ​ 0.2 ​ ​ 0.2 ​ ​ 1.9 ​ ​ 2.1 Deferred equity plan ​ ​ 1.0 ​ ​ 0.2 ​ ​ (1.0) ​ ​ 2.3 Other ​ (0.5) ​ (0.1) ​ (2.5) ​ 0.4 Investment gains (losses), net ​ $ 11.0 ​ $ 4.7 ​ $ (130.6) ​ $ 8.1
Cash flows related to investment securities	Cash flows related to investment securities for the nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Purchases ​ Sales, ​ Purchases ​ Sales, ​ ​ and ​ settlements and ​ and ​ settlements and ​ ​ settlements ​ maturities ​ settlements ​ maturities Investment securities by consolidated seeded investment products ​ $ (18.8) ​ $ 40.5 ​ $ (66.9) ​ $ 8.9 Investment securities ​ ​ (109.6) ​ ​ 144.4 ​ ​ (302.2) ​ ​ 105.7

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Forward foreign exchange contracts and swaps
Schedule of derivative instruments	The notional value of the foreign currency forward contracts and swaps as of September 30, 2022, and December 31, 2021, is summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional value ​ September 30, 2022 December 31, 2021 Foreign currency forward contracts and swaps ​ $ 59.0 ​ $ 171.4
Schedule of Derivative assets and liabilities	The derivative assets and liabilities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ September 30, 2022 ​ December 31, 2021 Derivative assets $ 0.8 $ 3.2 Derivative liabilities 0.8 ​ —
Schedule of change in fair vale of derivative instruments	The change in fair value of the foreign currency forward contracts and swaps for the three and nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ ​ 2022 2021 ​ 2022 2021 Gains (losses) on foreign currency forward contracts and swaps ​ $ (2.1) ​ $ (0.8) ​ $ (4.5) ​ $ 0.5
Not Designated as Hedging Instrument, Trading
Schedule of derivative instruments	We were party to the following derivative instruments as of September 30, 2022, and December 31, 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional value ​ September 30, 2022 December 31, 2021 Futures ​ $ 144.6 ​ $ 368.7 Credit default swaps ​ ​ 112.6 ​ ​ 207.2 Total return swaps ​ ​ 47.9 ​ ​ 55.0 Foreign currency forward contracts and swaps ​ ​ 234.8 ​ ​ 415.6
Schedule of Derivative assets and liabilities	The derivative assets and liabilities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ ​ September 30, 2022 ​ December 31, 2021 Derivative assets $ 24.9 $ 8.8 Derivative liabilities ​ 3.3 ​ 15.5
Schedule of change in fair vale of derivative instruments	The change in fair value of the derivative instruments for the three and nine months ended September 30, 2022 and 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 ​ 2022 2021 Futures ​ $ 8.7 ​ $ 5.1 ​ $ 45.7 ​ $ (5.0) Credit default swaps ​ ​ 0.2 ​ ​ 0.2 ​ ​ 5.8 ​ ​ (1.0) Total return swaps ​ ​ 3.1 ​ ​ (1.0) ​ ​ 39.3 ​ ​ (9.6) Foreign currency forward contracts and swaps ​ ​ (3.8) ​ ​ (0.2) ​ ​ (13.3) ​ ​ 6.0 Total gains (losses) from derivative instruments ​ $ 8.2 ​ $ 4.1 ​ $ 77.5 ​ $ (9.6)
Seeded Investment Products
Schedule of derivative instruments	Our consolidated seeded investment products were party to the following derivative instruments as of September 30, 2022, and December 31, 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional value ​ September 30, 2022 December 31, 2021 Futures ​ $ 144.0 ​ $ 190.1 Credit default swaps ​ ​ 5.4 ​ ​ 6.1 Total return swaps ​ ​ 10.8 ​ ​ — Options ​ 0.1 ​ 0.1 Foreign currency forward contracts and swaps ​ 27.7 ​ 22.1
Schedule of Derivative assets and liabilities	The derivative assets and liabilities as of September 30, 2022, and December 31, 2021, are summarized as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value ​ ​ September 30, 2022 ​ December 31, 2021 Derivative assets $ 1.2 $ 0.6 Derivative liabilities ​ 3.3 ​ 0.4

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Measurements
Schedule of assets and liabilities presented in the financial statements or disclosed in the notes to the financial statements at fair value on a recurring basis	The following table presents assets and liabilities reflected in the financial statements or disclosed in the notes to the financial statements at fair value on a recurring basis as of September 30, 2022 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value measurements using: ​ ​ ​ ​ ​ Quoted prices in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ active markets for ​ ​ ​ ​ ​ ​ ​ ​ identical assets ​ Significant other ​ Significant ​ ​ ​ ​ ​ and liabilities ​ observable inputs ​ unobservable inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash equivalents ​ $ 458.0 ​ $ — ​ $ — ​ $ 458.0 Investment securities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated VIEs ​ ​ 197.4 ​ ​ 22.1 ​ ​ 4.9 ​ ​ 224.4 Other investment securities ​ ​ 168.6 ​ ​ 115.3 ​ ​ 0.2 ​ ​ 284.1 Total investment securities ​ ​ 366.0 ​ ​ 137.4 ​ ​ 5.1 ​ ​ 508.5 Seed hedge derivatives ​ ​ — ​ 24.9 ​ ​ — ​ 24.9 Derivatives in consolidated seeded investment products ​ ​ — ​ ​ 1.2 ​ ​ — ​ ​ 1.2 Derivatives used in foreign currency hedging program ​ ​ — ​ ​ 0.8 ​ ​ — ​ ​ 0.8 Intech option agreement ​ ​ — ​ ​ — ​ ​ 1.3 ​ ​ 1.3 Intech contingent consideration ​ — ​ — ​ 12.1 ​ 12.1 Volantis contingent consideration ​ ​ — ​ ​ — ​ ​ 0.3 ​ ​ 0.3 Total assets ​ $ 824.0 ​ $ 164.3 ​ $ 18.8 ​ $ 1,007.1 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivatives in consolidated seeded investment products ​ $ — ​ $ 3.3 ​ $ — ​ $ 3.3 Derivatives used in foreign currency hedging program ​ ​ — ​ ​ 0.8 ​ ​ — ​ ​ 0.8 Securities sold, not yet purchased ​ ​ 0.6 ​ ​ — ​ ​ — ​ ​ 0.6 Seed hedge derivatives ​ ​ — ​ ​ 3.3 ​ ​ — ​ ​ 3.3 Long-term debt (1) ​ ​ — ​ ​ 296.3 ​ ​ — ​ ​ 296.3 Deferred bonuses ​ ​ — ​ ​ — ​ ​ 32.9 ​ ​ 32.9 Total liabilities ​ $ 0.6 ​ $ 303.7 ​ $ 32.9 ​ $ 337.2 ​ (1) Carried at amortized cost and disclosed at fair value. ​ The following table presents assets and liabilities reflected in the financial statements or disclosed in the notes to the financial statements at fair value on a recurring basis as of December 31, 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value measurements using: ​ ​ ​ ​ ​ Quoted prices in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ active markets for ​ ​ ​ ​ ​ ​ ​ ​ identical assets ​ Significant other ​ Significant ​ ​ ​ ​ ​ and liabilities ​ observable inputs ​ unobservable inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash equivalents ​ $ 585.4 ​ $ — ​ $ — ​ $ 585.4 Investment securities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Consolidated VIEs ​ ​ 216.8 ​ ​ 26.2 ​ ​ 7.9 ​ ​ 250.9 Other investment securities ​ ​ 424.1 ​ ​ 27.3 ​ ​ — ​ ​ 451.4 Total investment securities ​ 640.9 ​ ​ 53.5 ​ ​ 7.9 ​ ​ 702.3 Seed hedge derivatives ​ ​ — ​ 8.8 ​ ​ — ​ 8.8 Derivatives in consolidated seeded investment products ​ ​ — ​ ​ 0.6 ​ ​ — ​ ​ 0.6 Derivatives used in foreign currency hedging program ​ ​ — ​ ​ 3.2 ​ ​ — ​ ​ 3.2 Volantis contingent consideration ​ ​ — ​ ​ — ​ ​ 0.9 ​ ​ 0.9 Total assets ​ $ 1,226.3 ​ $ 66.1 ​ $ 8.8 ​ $ 1,301.2 Liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivatives in consolidated seeded investment products ​ $ — ​ $ 0.4 ​ $ — ​ $ 0.4 Securities sold, not yet purchased ​ ​ 3.1 ​ ​ — ​ ​ — ​ ​ 3.1 Seed hedge derivatives ​ ​ — ​ ​ 15.5 ​ ​ — ​ ​ 15.5 Long-term debt (1) ​ ​ — ​ ​ 328.7 ​ ​ — ​ ​ 328.7 Deferred bonuses ​ ​ — ​ ​ — ​ ​ 50.5 ​ ​ 50.5 Total liabilities ​ $ 3.1 ​ $ 344.6 ​ $ 50.5 ​ $ 398.2 ​ (1) Carried at amortized cost and disclosed at fair value.
Schedule of changes in fair value of the recurring Level 3 fair value measurements for collective items	Changes in fair value of our Level 3 assets for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Beginning of period fair value ​ $ 21.1 ​ $ 26.5 ​ $ 8.8 ​ $ 31.4 Intech option agreement ​ ​ (1.8) ​ ​ — ​ ​ 1.3 ​ ​ — Contingent consideration from sale of Intech ​ ​ (0.2) ​ ​ — ​ ​ 12.1 ​ ​ — Settlement of contingent consideration ​ — ​ (5.2) ​ — ​ (9.2) Fair value adjustments ​ — ​ (0.2) ​ (1.8) ​ (2.7) Transfers from Level 1 ​ ​ — ​ ​ — ​ ​ 0.5 ​ ​ — Transfers to Level 1 ​ ​ — ​ ​ — ​ ​ (2.1) ​ ​ — Purchases of securities ​ ​ (0.1) ​ ​ — ​ ​ 0.9 ​ ​ 2.7 Sales of securities ​ ​ — ​ ​ — ​ ​ (0.3) ​ ​ (1.1) Foreign currency translation ​ ​ (0.2) ​ ​ (0.3) ​ ​ (0.6) ​ ​ (0.3) End of period fair value ​ $ 18.8 ​ $ 20.8 ​ $ 18.8 ​ $ 20.8
Schedule of changes in fair value of the recurring Level 3 fair value measurements for individual items	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Beginning of period fair value ​ $ 21.1 ​ $ 26.5 ​ $ 8.8 ​ $ 31.4 Intech option agreement ​ ​ (1.8) ​ ​ — ​ ​ 1.3 ​ ​ — Contingent consideration from sale of Intech ​ ​ (0.2) ​ ​ — ​ ​ 12.1 ​ ​ — Settlement of contingent consideration ​ — ​ (5.2) ​ — ​ (9.2) Fair value adjustments ​ — ​ (0.2) ​ (1.8) ​ (2.7) Transfers from Level 1 ​ ​ — ​ ​ — ​ ​ 0.5 ​ ​ — Transfers to Level 1 ​ ​ — ​ ​ — ​ ​ (2.1) ​ ​ — Purchases of securities ​ ​ (0.1) ​ ​ — ​ ​ 0.9 ​ ​ 2.7 Sales of securities ​ ​ — ​ ​ — ​ ​ (0.3) ​ ​ (1.1) Foreign currency translation ​ ​ (0.2) ​ ​ (0.3) ​ ​ (0.6) ​ ​ (0.3) End of period fair value ​ $ 18.8 ​ $ 20.8 ​ $ 18.8 ​ $ 20.8
Schedule of reconciliation of the beginning and ending fair value measurement for Level 3 liabilities	Changes in fair value of our individual Level 3 liabilities for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ Nine months ended September 30, ​ ​ 2022 2021 ​ 2022 ​ 2021 ​ Deferred ​ Deferred ​ Deferred ​ Deferred ​ ​ bonuses ​ bonuses ​ bonuses ​ bonuses Beginning of period fair value ​ $ 27.6 ​ $ 35.6 ​ $ 50.5 ​ $ 65.2 Fair value adjustments ​ (1.2) ​ 1.1 ​ (3.8) ​ 5.4 Vesting of deferred bonuses ​ ​ (0.5) ​ ​ (0.9) ​ ​ (36.5) ​ ​ (51.6) Amortization of deferred bonuses ​ 9.6 ​ 7.9 ​ 28.8 ​ 24.0 Foreign currency translation ​ (2.6) ​ (0.9) ​ (6.1) ​ (0.2) End of period fair value ​ $ 32.9 ​ $ 42.8 ​ $ 32.9 ​ $ 42.8 ​

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets
Summary of goodwill and intangible assets	The following tables present movements in our intangible assets and goodwill during the nine months ended September 30, 2022 and 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ ​ Foreign currency September 30, ​ ​ 2021 ​ Amortization ​ Disposal ​ translation ​ 2022 Indefinite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investment management agreements ​ $ 2,114.8 ​ $ — ​ $ — ​ $ (67.1) ​ $ 2,047.7 Trademarks ​ 366.7 ​ — ​ ​ (4.7) ​ ​ — ​ 362.0 Definite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Client relationships ​ 168.4 ​ — ​ ​ (84.8) ​ ​ (11.0) ​ 72.6 Accumulated amortization ​ (107.2) ​ (3.2) ​ ​ 44.7 ​ ​ 8.9 ​ (56.8) Net intangible assets ​ $ 2,542.7 ​ $ (3.2) ​ $ (44.8) ​ $ (69.2) ​ $ 2,425.5 Goodwill ​ $ 1,341.5 ​ $ — ​ $ (7.0) ​ $ (128.5) ​ $ 1,206.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ ​ ​ Foreign currency September 30, ​ ​ 2020 ​ Amortization ​ Impairment ​ translation ​ 2021 Indefinite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investment management agreements ​ $ 2,242.9 ​ $ — ​ $ (40.8) ​ $ (13.7) ​ $ 2,188.4 Trademarks ​ 373.2 ​ — ​ ​ (3.6) ​ ​ (0.1) ​ 369.5 Definite-lived intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Client relationships ​ 170.9 ​ — ​ ​ — ​ ​ (2.9) ​ 168.0 Accumulated amortization ​ (100.7) ​ (5.8) ​ ​ — ​ ​ 1.5 ​ (105.0) Net intangible assets ​ $ 2,686.3 ​ $ (5.8) ​ $ (44.4) ​ $ (15.2) ​ $ 2,620.9 Goodwill ​ $ 1,351.1 ​ $ — ​ $ — ​ $ (13.1) ​ $ 1,338.0
Client relationships
Goodwill and Intangible Assets
Schedule of expected future amortization	Expected future amortization expense related to client relationships is summarized below (in millions): ​ ​ ​ ​ Future amortization Amount 2022 (remainder of year) ​ $ 0.6 2023 ​ ​ 2.2 2024 ​ 0.9 2025 ​ 0.9 2026 ​ 0.9 Thereafter ​ 10.3 Total ​ $ 15.8

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt
Components of debt	Our debt as of September 30, 2022, and December 31, 2021, consisted of the following (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2022 ​ December 31, 2021 ​ Carrying Fair Carrying Fair ​ ​ value ​ value ​ value ​ value 4.875% Senior Notes due 2025 ​ $ 308.2 ​ $ 296.3 ​ $ 310.4 ​ $ 328.7 ​

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2022
Income Taxes
Schedule of effective income tax rates	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ ​ September 30, ​ September 30, ​ ​ 2022 ​ 2021 2022 ​ 2021 ​ Effective tax rate ​ 19.6 % ​ 21.0 % 33.0 % ​ 26.5 %

Noncontrolling Interests (Table

Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 30, 2022
Noncontrolling Interests.
Summary of redeemable noncontrolling interests	Redeemable noncontrolling interests as of September 30, 2022, and December 31, 2021, consisted of the following (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Consolidated seeded investment products ​ $ 153.1 ​ $ 148.5 Intech: ​ ​ ​ ​ ​ ​ Employee appreciation rights ​ ​ — ​ ​ 12.6 Founding member ownership interests ​ ​ — ​ ​ 2.3 Total redeemable noncontrolling interests ​ $ 153.1 ​ $ 163.4 ​
Schedule of movement in redeemable noncontrolling interests in consolidated seeded investment products	The following table presents the movement in redeemable noncontrolling interests in consolidated seeded investment products for the three and nine months ended September 30, 2022 and 2021 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Opening balance ​ $ 921.1 ​ $ 109.2 ​ $ 148.5 ​ $ 70.6 Changes in market value ​ 7.0 ​ 3.0 ​ (114.1) ​ 0.6 Changes in ownership ​ (795.3) ​ 18.4 ​ 121.9 ​ 58.5 Foreign currency translation ​ ​ 20.3 ​ ​ (0.4) ​ ​ (3.2) ​ ​ 0.5 Closing balance ​ $ 153.1 ​ $ 130.2 ​ $ 153.1 ​ $ 130.2
Summary of nonredeemable noncontrolling interests	Nonredeemable noncontrolling interests as of September 30, 2022, and December 31, 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, ​ December 31, ​ 2022 2021 Nonredeemable noncontrolling interests in: ​ ​ ​ ​ ​ ​ Seed capital investments ​ $ 2.8 ​ $ 2.8 Intech ​ — ​ 12.6 Total nonredeemable noncontrolling interests ​ $ 2.8 ​ $ 15.4

Long-Term Incentive Compensat_2

Long-Term Incentive Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Long-Term Incentive Compensation
Schedule of presents restricted stock and mutual fund awards granted	The following table presents restricted stock and mutual fund awards granted during the three and nine months ended September 30, 2022 (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 ​ 2022 Restricted stock ​ $ 6.4 ​ $ 113.0 Mutual fund awards ​ ​ 0.3 ​ ​ 113.6 Total ​ $ 6.7 ​ $ 226.6

Retirement Benefit Plans (Table

Retirement Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2022
Retirement Benefit Plans
Schedule of components of net periodic benefit credit (cost)	The components of net periodic benefit credit (cost) in respect of defined benefit plans for the three and nine months ended September 30, 2022 and 2021, include the following (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Service cost ​ $ — ​ $ (0.2) ​ $ — ​ $ (0.7) Interest cost ​ (3.9) ​ (2.8) ​ (12.5) ​ (8.4) Amortization of prior service cost ​ ​ (0.1) ​ ​ (0.1) ​ ​ (0.3) ​ ​ (0.3) Expected return on plan assets ​ 3.3 ​ 3.3 ​ 10.5 ​ 10.0 Net periodic benefit credit (cost) ​ $ (0.7) ​ $ 0.2 ​ $ (2.3) ​ $ 0.6

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2022
Accumulated Other Comprehensive Loss.
Schedule of the changes in accumulated other comprehensive loss, net of tax	Changes in accumulated other comprehensive loss, net of tax for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ currency asset, net Total currency asset, net Total Beginning balance ​ $ (555.6) ​ $ (32.6) ​ $ (588.2) ​ $ (299.0) ​ $ (10.1) ​ $ (309.1) Other comprehensive loss ​ ​ (129.4) ​ ​ — ​ ​ (129.4) ​ ​ (59.6) ​ ​ — ​ ​ (59.6) Amounts reclassified from accumulated other comprehensive loss ​ ​ (9.8) ​ ​ 0.1 ​ ​ (9.7) ​ ​ — ​ ​ 0.1 ​ ​ 0.1 Total other comprehensive loss ​ ​ (139.2) ​ ​ 0.1 ​ ​ (139.1) ​ ​ (59.6) ​ ​ 0.1 ​ ​ (59.5) Less: other comprehensive loss (income) attributable to noncontrolling interests ​ ​ (20.2) ​ ​ — ​ ​ (20.2) ​ ​ 0.8 ​ ​ — ​ ​ 0.8 Ending balance ​ $ (715.0) ​ $ (32.5) ​ $ (747.5) ​ $ (357.8) ​ $ (10.0) ​ $ (367.8) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ Foreign ​ Retirement benefit ​ ​ ​ ​ currency asset, net Total currency asset, net Total Beginning balance ​ $ (354.2) ​ $ (32.8) ​ $ (387.0) ​ $ (304.5) ​ $ (10.4) ​ $ (314.9) Other comprehensive loss ​ ​ (359.9) ​ ​ — ​ ​ (359.9) ​ ​ (48.9) ​ ​ 0.1 ​ ​ (48.8) Amounts reclassified from accumulated other comprehensive loss ​ ​ (4.1) ​ ​ 0.3 ​ ​ (3.8) ​ ​ (4.2) ​ ​ 0.3 ​ ​ (3.9) Total other comprehensive loss ​ ​ (364.0) ​ ​ 0.3 ​ ​ (363.7) ​ ​ (53.1) ​ ​ 0.4 ​ ​ (52.7) Less: other comprehensive loss (income) attributable to noncontrolling interests ​ ​ 3.2 ​ ​ — ​ ​ 3.2 ​ ​ (0.2) ​ ​ — ​ ​ (0.2) Ending balance ​ $ (715.0) ​ $ (32.5) ​ $ (747.5) ​ $ (357.8) ​ $ (10.0) ​ $ (367.8)
Components of other comprehensive income (loss), net of tax	The components of other comprehensive loss, net of tax for the three and nine months ended September 30, 2022 and 2021, were as follows (in millions): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Pre-tax ​ Tax ​ Net ​ Pre-tax ​ Tax ​ Net ​ amount impact amount amount impact amount Foreign currency translation adjustments ​ $ (130.8) ​ $ 1.4 ​ $ (129.4) ​ $ (60.2) ​ $ 0.6 ​ $ (59.6) Retirement benefit asset, net ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ — Reclassifications to net income ​ ​ (9.7) ​ ​ — ​ ​ (9.7) ​ ​ 0.1 ​ ​ — ​ ​ 0.1 Total other comprehensive loss ​ $ (140.5) ​ $ 1.4 ​ $ (139.1) ​ $ (60.1) ​ $ 0.6 ​ $ (59.5) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Nine months ended September 30, ​ ​ 2022 ​ 2021 ​ ​ Pre-tax ​ Tax ​ Net ​ Pre-tax ​ Tax ​ ​ Net ​ amount impact amount amount impact ​ amount Foreign currency translation adjustments ​ $ (364.5) ​ $ 4.6 ​ $ (359.9) ​ $ (50.5) ​ $ 1.6 ​ $ (48.9) Retirement benefit asset, net ​ ​ — ​ ​ — ​ ​ — ​ ​ — ​ ​ 0.1 ​ ​ 0.1 Reclassifications to net income ​ ​ (3.8) ​ ​ — ​ ​ (3.8) ​ ​ (3.9) ​ ​ — ​ ​ (3.9) Total other comprehensive loss ​ $ (368.3) ​ $ 4.6 ​ $ (363.7) ​ $ (54.4) ​ $ 1.7 ​ $ (52.7)

Earnings and Dividends Per Sh_2

Earnings and Dividends Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings and Dividends Per Share
Summary of earnings (loss) per share calculation	The following is a summary of the earnings per share calculation for the three and nine months ended September 30, 2022 and 2021 (in millions, except per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Nine months ended ​ ​ September 30, ​ September 30, ​ 2022 2021 2022 2021 Net income attributable to JHG ​ $ 107.6 ​ $ 196.8 ​ $ 307.4 ​ $ 487.5 Allocation of earnings to participating stock-based awards ​ ​ (3.5) ​ ​ (5.4) ​ ​ (9.0) ​ ​ (14.0) Net income attributable to JHG common shareholders ​ $ 104.1 ​ $ 191.4 ​ $ 298.4 ​ $ 473.5 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted-average common shares outstanding — basic ​ 160.5 ​ 167.1 ​ 162.2 ​ 168.7 Dilutive effect of nonparticipating stock-based awards ​ ​ 0.4 ​ ​ 0.7 ​ ​ 0.4 ​ ​ 0.7 Weighted-average common shares outstanding — diluted ​ 160.9 ​ 167.8 ​ 162.6 ​ 169.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Earnings per share: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic (two class) ​ $ 0.65 ​ $ 1.15 ​ $ 1.84 ​ $ 2.81 Diluted (two class) ​ $ 0.65 ​ $ 1.14 ​ $ 1.84 ​ $ 2.80 ​
Schedule of cash dividends declared and paid	The following is a summary of cash dividends declared and paid during the nine months ended September 30, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Dividend ​ Date ​ Dividends paid ​ Date per share declared ​ (in US$ millions) paid $ 0.38 ​ February 2, 2022 $ 64.3 ​ February 28, 2022 $ 0.39 ​ May 3, 2022 ​ $ 65.5 ​ May 31, 2022 $ 0.39 ​ July 27, 2022 ​ $ 64.7 ​ August 24, 2022 ​

Basis of Presentation and Sig_4

Basis of Presentation and Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Mar. 31, 2020	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revision of Previously Issued Financial Statements
Impairment of goodwill						$ 123.5
Foreign currency translation gains (losses)	$ (139.2)	$ (177.8)		$ (59.6)			$ (224.8)		$ (364)	$ (53.1)		$ 80.9
Distribution expenses	$ 118.7			$ 142.1	$ 129.9			$ 264.7	$ 388.3	$ 406.8	$ 554.1	$ 461.1
Error Correction, Adjustment
Revision of Previously Issued Financial Statements
Impairment of goodwill			$ 32.8

Basis of Presentation and Sig_5

Basis of Presentation and Significant Accounting Policies - Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
ASSETS
Goodwill	$ 1,206		$ 1,341.5	$ 1,338		$ 1,351.1
Other non-current assets	192.8		180.6			165
Total assets	6,124.1		6,702.4			6,665.3
LIABILITIES
Accounts payable and accrued liabilities			270.8			228.8
Total current liabilities	689.6		785.6			724.5
Total liabilities	1,725.2		1,900.1			1,867.9
EQUITY
Accumulated other comprehensive loss, net of tax	(747.5)		(387)			(314.9)
Retained earnings	1,060.6		1,040.2			1,030.8
Total shareholders' equity	4,243		4,623.5			4,694.2
Total equity	4,245.8	$ 4,348.6	4,638.9	$ 4,637.9	$ 4,617.3	4,711.6
Total liabilities, redeemable noncontrolling interests and equity	$ 6,124.1		6,702.4			6,665.3
As Previously Reported
ASSETS
Goodwill			1,374.3			1,383.9
Other non-current assets			172.9			157.7
Total assets			6,727.5			6,690.8
LIABILITIES
Accounts payable and accrued liabilities			271.6			232.1
Total current liabilities			786.4			727.8
Total liabilities			1,900.9			1,871.2
EQUITY
Accumulated other comprehensive loss, net of tax			(396.1)			(324)
Retained earnings			1,073.6			1,062.1
Total shareholders' equity			4,647.8			4,716.4
Total equity			4,663.2			4,733.8
Total liabilities, redeemable noncontrolling interests and equity			6,727.5			6,690.8
Impact of Revisions
ASSETS
Goodwill			(32.8)			(32.8)
Other non-current assets			7.7			7.3
Total assets			(25.1)			(25.5)
LIABILITIES
Accounts payable and accrued liabilities			(0.8)			(3.3)
Total current liabilities			(0.8)			(3.3)
Total liabilities			(0.8)			(3.3)
EQUITY
Accumulated other comprehensive loss, net of tax			9.1			9.1
Retained earnings			(33.4)			(31.3)
Total shareholders' equity			(24.3)			(22.2)
Total equity			(24.3)			(22.2)
Total liabilities, redeemable noncontrolling interests and equity			$ (25.1)			$ (25.5)

Basis of Presentation and Sig_6

Basis of Presentation and Significant Accounting Policies - Income Statement (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended					6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating expenses:
Impairment of goodwill and intangible assets									$ 44.4		$ 546.5
Distribution expenses	$ 118.7			$ 142.1	$ 129.9		$ 264.7	$ 388.3	406.8	$ 554.1	461.1
Total operating expenses	392.2		$ 462.6	439.1	454	$ 874.2	967.4	1,266.4	1,406.5	1,946.1	2,170.3
Operating income (loss)	120.7		157.4	248.3	190	301.3	415	422	663.3	820.9	128.3
Other non-operating income (expenses), net	13.9	$ 0.6		3.6		(7.2)		6.7	0.8		30.6
Income (loss) before taxes	142.5	31.9	114.2	253.4	188.3	146.1	409.2	288.6	662.6	817.7	203.5
Income tax benefit (provision)	(27.9)		(30.7)	(53.3)	(42.7)	(67.4)	(122.4)	(95.3)	(175.7)	(205.3)	(52.2)
Net income (loss)	114.6	(4.8)	83.5	200.1	145.6	78.7	286.8	193.3	486.9	612.4	151.3
Net income (loss) attributable to JHG	$ 107.6	$ 96.2	$ 103.6	$ 196.8	$ 153.4	$ 199.8	$ 290.7	$ 307.4	$ 487.5	$ 620	$ 130.3
Earnings (loss) per share attributable to JHG common shareholders:
Basic (in dollars per share)	$ 0.65	$ 0.58	$ 0.62	$ 1.15	$ 0.87	$ 1.19	$ 1.66	$ 1.84	$ 2.81	$ 3.59	$ 0.70
Diluted (in dollars per share)	$ 0.65	$ 0.57	$ 0.61	$ 1.14	$ 0.87	$ 1.19	$ 1.66	$ 1.84	$ 2.80	$ 3.58	$ 0.70
Other comprehensive income (loss), net of tax:
Foreign currency translation gains (losses)	$ (139.2)	$ (177.8)		$ (59.6)		$ (224.8)		$ (364)	$ (53.1)		$ 80.9
Other comprehensive income (loss), net of tax	(139.1)	(177.7)		(59.5)		(224.6)		(363.7)	(52.7)		51.4
Other comprehensive income (loss) attributable to JHG	(159.3)	(154.1)		(58.7)		(201.2)		(360.5)	(52.9)		52.2
Total comprehensive income (loss)	(24.5)		$ 36.6	140.6	$ 149	(145.9)	$ 293.6	(170.4)	434.2	$ 539.9	202.7
Total comprehensive income (loss) attributable to JHG	$ (51.7)		56.5	$ 138.1	156	(1.4)	296.5	$ (53.1)	434.6	547.9	182.5
As Previously Reported
Operating expenses:
Impairment of goodwill and intangible assets			32.8			32.8					513.7
Distribution expenses					127.4		262.2		404.3	551.6	464.4
Total operating expenses			495.4		451.5	907	964.9		1,404	1,943.6	2,140.8
Operating income (loss)			124.6		192.5	268.5	417.5		665.8	823.4	157.8
Other non-operating income (expenses), net		(1.7)				(9.5)					39.7
Income (loss) before taxes		29.6	81.4		190.8	111	411.7		665.1	820.2	242.1
Income tax benefit (provision)			(22.8)		(43.1)	(59.5)	(122.8)		(176.1)	(205.7)	(59.5)
Net income (loss)		(7.1)	58.6		147.7	51.5	288.9		489	614.5	182.6
Net income (loss) attributable to JHG		$ 93.9	$ 78.7		$ 155.5	$ 172.6	$ 292.8		$ 489.6	$ 622.1	$ 161.6
Earnings (loss) per share attributable to JHG common shareholders:
Basic (in dollars per share)		$ 0.56	$ 0.47		$ 0.88	$ 1.03	$ 1.68		$ 2.82	$ 3.60	$ 0.87
Diluted (in dollars per share)		$ 0.56	$ 0.47		$ 0.88	$ 1.03	$ 1.67		$ 2.81	$ 3.59	$ 0.87
Other comprehensive income (loss), net of tax:
Foreign currency translation gains (losses)		$ (175.5)				$ (222.5)					$ 71.8
Other comprehensive income (loss), net of tax		(175.4)				(222.3)					42.3
Other comprehensive income (loss) attributable to JHG		(151.8)				(198.9)					43.1
Total comprehensive income (loss)			$ 11.7		$ 151.1	(170.8)	$ 295.7		$ 436.3	$ 542	224.9
Total comprehensive income (loss) attributable to JHG			31.6		158.1	(26.3)	298.6		436.7	550	204.7
Impact of Revisions
Operating expenses:
Impairment of goodwill and intangible assets			(32.8)			(32.8)					32.8
Distribution expenses					2.5		2.5		2.5	2.5	(3.3)
Total operating expenses			(32.8)		2.5	(32.8)	2.5		2.5	2.5	29.5
Operating income (loss)			32.8		(2.5)	32.8	(2.5)		(2.5)	(2.5)	(29.5)
Other non-operating income (expenses), net		2.3				2.3					(9.1)
Income (loss) before taxes		2.3	32.8		(2.5)	35.1	(2.5)		(2.5)	(2.5)	(38.6)
Income tax benefit (provision)			(7.9)		0.4	(7.9)	0.4		0.4	0.4	7.3
Net income (loss)		2.3	24.9		(2.1)	27.2	(2.1)		(2.1)	(2.1)	(31.3)
Net income (loss) attributable to JHG		$ 2.3	$ 24.9		$ (2.1)	$ 27.2	$ (2.1)		$ (2.1)	$ (2.1)	$ (31.3)
Earnings (loss) per share attributable to JHG common shareholders:
Basic (in dollars per share)		$ 0.02	$ 0.15		$ (0.01)	$ 0.16	$ (0.02)		$ (0.01)	$ (0.01)	$ (0.17)
Diluted (in dollars per share)		$ 0.01	$ 0.14		$ (0.01)	$ 0.16	$ (0.01)		$ (0.01)	$ (0.01)	$ (0.17)
Other comprehensive income (loss), net of tax:
Foreign currency translation gains (losses)		$ (2.3)				$ (2.3)					$ 9.1
Other comprehensive income (loss), net of tax		(2.3)				(2.3)					9.1
Other comprehensive income (loss) attributable to JHG		$ (2.3)				(2.3)					9.1
Total comprehensive income (loss)			$ 24.9		$ (2.1)	24.9	$ (2.1)		$ (2.1)	$ (2.1)	(22.2)
Total comprehensive income (loss) attributable to JHG			$ 24.9		$ (2.1)	$ 24.9	$ (2.1)		$ (2.1)	$ (2.1)	$ (22.2)

Dispositions (Details)

Dispositions (Details) $ in Millions		9 Months Ended
	Mar. 31, 2022 USD ($) tranche	Sep. 30, 2022 USD ($)
Dispositions
Net loss on sale, before taxes		$ (9.1)
Funding of term note		13.2
Intech Investment Management LLC
Dispositions
Ownership sold (as a percent)	97%
Net loss on sale, before taxes	$ (9.1)
Contingent consideration receivable	17.5
Contingent consideration		12.1
Cash proceeds	14.9
Fair value of option agreement	$ 3.9	1.3
Intech Investment Management LLC | Term Note
Dispositions
Number of Tranches | tranche	2
Commitment for term note	$ 20
Outstanding principle of notes receivable		13.2
Interest receivable included in outstanding principle balance		$ 0.2
Term of term note	7 years
Intech Investment Management LLC | Tranche One | Term Note
Dispositions
Funding of term note	$ 10
Interest rate of term note		5.50%
Intech Investment Management LLC | Tranche Two | Term Note
Dispositions
Commitment for term note	$ 10
Interest rate of term note		6%

Consolidation - VIEs (Details)

Consolidation - VIEs (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Consolidated VIEs
Investment securities	$ 224.4	$ 250.9
Unconsolidated VIEs
Investment securities	$ 1.5	$ 102.7

Consolidation - VREs (Details)

Consolidation - VREs (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts payable and accrued liabilities		$ (270.8)	$ (228.8)
Consolidated VRE's
Investment securities	$ 193.9	179.6
Cash and cash equivalents	5.3	1.3
Other current assets	3.1	0.7
Accounts payable and accrued liabilities	(3.8)	(1.2)
Total	198.5	180.4
Redeemable noncontrolling interests in consolidated VREs	(33.2)	(17.5)
JHG's net interest in consolidated VREs	165.3	162.9
Unconsolidated VRE's
Investment securities	$ 3.2	$ 56.6

Investment Securities - General

Investment Securities - General Disclosure (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Short-term investments:
Estimated Fair Value	$ 508.5		$ 508.5		$ 702.3
Unrealized gains (losses) on investment securities held at period end	10	$ 4.6	(44.6)	$ 8
Seeded Investment Products
Short-term investments:
Seeded investment products	478.5		478.5		646.6
Investment securities | Separately Managed Accounts
Short-term investments:
Seeded investment products	55.5		55.5		56.7
Investment securities | Pooled investment funds
Short-term investments:
Seeded investment products					0.1
Investment securities | Investments related to deferred compensation plans
Short-term investments:
Estimated Fair Value	17.4		17.4		50.3
Investment securities | Other investments
Short-term investments:
Estimated Fair Value	12.6		12.6		5.4
Consolidated VIEs | Investment securities
Short-term investments:
Seeded investment products	224.4		224.4		250.9
Consolidated VREs | Investment securities
Short-term investments:
Seeded investment products	193.9		193.9		179.6
Unconsolidated VIEs and VREs | Investment securities
Short-term investments:
Seeded investment products	$ 4.7		$ 4.7		$ 159.3

Investment Securities - Offsett

Investment Securities - Offsetting Derivatives (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Derivative Instrument Denominated in Foreign Currency
Investment gains (losses), net	$ 11	$ 4.7	$ (130.6)	$ 8.1
Cash flows related to investment securities
Purchases and settlements			34.8	(196.5)
Seeded investment products and derivatives
Derivative Instrument Denominated in Foreign Currency
Investment gains (losses), net	3.3	1.4	(14.9)	4.4
Third-party ownership interests in seeded investment products
Derivative Instrument Denominated in Foreign Currency
Investment gains (losses), net	7	3	(114.1)	(1.1)
Long Tail Alpha investment
Derivative Instrument Denominated in Foreign Currency
Investment gains (losses), net	0.2	0.2	1.9	2.1
Deferred Equity Plan
Derivative Instrument Denominated in Foreign Currency
Investment gains (losses), net	1	0.2	(1)	2.3
Other investments
Derivative Instrument Denominated in Foreign Currency
Investment gains (losses), net	$ (0.5)	$ (0.1)	(2.5)	0.4
Investment securities
Cash flows related to investment securities
Purchases and settlements			(109.6)	(302.2)
Sales, settlements and maturities			144.4	105.7
Investment securities | Seeded Investment Products | Consolidated
Cash flows related to investment securities
Purchases and settlements			(18.8)	(66.9)
Sales, settlements and maturities			$ 40.5	$ 8.9

Derivative Instruments (Details

Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Net gains (losses) in net income related to:
Securities sold, not yet purchased	$ 0.6		$ 0.6		$ 3.1
Seeded Investment Products
Derivatives
Derivative assets	$ 1.2		$ 1.2		$ 0.6
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Current		Other Assets, Current		Other Assets, Current
Derivative liabilities	$ 3.3		$ 3.3		$ 0.4
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current
Forward foreign exchange contracts and swaps
Net gains (losses) in net income related to:
Gain (loss) on change in fair value of derivatives	$ (2.1)	$ (0.8)	$ (4.5)	$ 0.5
Not Designated as Hedging Instrument Trading
Derivatives
Gain (losses) from derivative instruments	8.2	4.1	77.5	(9.6)
Derivative assets	$ 24.9		$ 24.9		$ 8.8
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Current		Other Assets, Current		Other Assets, Current
Derivative liabilities	$ 3.3		$ 3.3		$ 15.5
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current
Futures | Seeded Investment Products
Derivatives
Notional value of derivative	$ 144		$ 144		$ 190.1
Futures | Not Designated as Hedging Instrument Trading
Derivatives
Gain (losses) from derivative instruments	8.7	5.1	45.7	(5)
Futures | Derivative Instruments | Not Designated as Hedging Instrument Trading
Derivatives
Notional value of derivative	144.6		144.6		368.7
Credit default swaps | Seeded Investment Products
Derivatives
Notional value of derivative	5.4		5.4		6.1
Credit default swaps | Not Designated as Hedging Instrument Trading
Derivatives
Gain (losses) from derivative instruments	0.2	0.2	5.8	(1)
Credit default swaps | Derivative Instruments | Not Designated as Hedging Instrument Trading
Derivatives
Notional value of derivative	112.6		112.6		207.2
Total return swaps | Seeded Investment Products
Derivatives
Notional value of derivative	10.8		10.8
Total return swaps | Not Designated as Hedging Instrument Trading
Derivatives
Gain (losses) from derivative instruments	3.1	(1)	39.3	(9.6)
Total return swaps | Derivative Instruments | Not Designated as Hedging Instrument Trading
Derivatives
Notional value of derivative	47.9		47.9		55
Options | Seeded Investment Products
Derivatives
Notional value of derivative	0.1		0.1		0.1
Forward foreign exchange contracts and swaps
Derivatives
Notional value of derivative	59		59		171.4
Derivative assets	$ 0.8		$ 0.8		$ 3.2
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Current		Other Assets, Current		Other Assets, Current
Derivative liabilities	$ 0.8		$ 0.8
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current
Forward foreign exchange contracts and swaps | Seeded Investment Products
Derivatives
Notional value of derivative	$ 27.7		$ 27.7		$ 22.1
Forward foreign exchange contracts and swaps | Not Designated as Hedging Instrument Trading
Derivatives
Gain (losses) from derivative instruments	(3.8)	$ (0.2)	(13.3)	$ 6
Forward foreign exchange contracts and swaps | Derivative Instruments | Not Designated as Hedging Instrument Trading
Derivatives
Notional value of derivative	$ 234.8		$ 234.8		$ 415.6

Fair Value Measurements - Level

Fair Value Measurements - Level of Fair Value (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Liabilities
Securities sold, not yet purchased	$ 0.6		$ 3.1
Total redeemable noncontrolling interests	153.1		163.4
Forward foreign exchange contracts and swaps
Assets
Derivative assets	$ 0.8		$ 3.2
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Current		Other Assets, Current
Liabilities
Derivative liabilities	$ 0.8
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current
Intech Investment Management LLC
Assets
Contingent consideration	$ 12.1
Seeded Investment Products
Assets
Derivative assets	$ 1.2		$ 0.6
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Current		Other Assets, Current
Liabilities
Derivative liabilities	$ 3.3		$ 0.4
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current		Accounts Payable and Accrued Liabilities, Current
Total redeemable noncontrolling interests	$ 153.1	$ 921.1	$ 148.5	$ 130.2	$ 109.2	$ 70.6
INTECH Founders
Liabilities
Total redeemable noncontrolling interests			2.3
Consolidated | Seeded Investment Products
Liabilities
Total redeemable noncontrolling interests	153.1		148.5
Consolidated VIEs
Assets
Total investment securities	224.4		250.9
Unconsolidated VIEs
Assets
Total investment securities	1.5		102.7
Fair value measurements, recurring
Assets
Cash equivalents	458		585.4
Total assets	1,007.1		1,301.2
Liabilities
Securities sold, not yet purchased	0.6		3.1
Long-term debt	296.3		328.7
Total liabilities	337.2		398.2
Fair value measurements, recurring | Deferred bonus
Liabilities
Derivative liabilities	32.9
Current portion of long-term debt			50.5
Fair value measurements, recurring | Forward foreign exchange contracts and swaps
Assets
Derivative assets	0.8		3.2
Liabilities
Derivative liabilities	0.8
Fair value measurements, recurring | Intech Investment Management LLC
Assets
Contingent consideration	12.1
Fair value measurements, recurring | Intech Investment Management LLC | Option Agreement
Assets
Derivative assets	1.3
Fair value measurements, recurring | Volantis
Assets
Contingent consideration	0.3		0.9
Fair value measurements, recurring | Investment securities.
Assets
Total investment securities	508.5		702.3
Fair value measurements, recurring | Seed hedge derivatives
Assets
Derivative assets	24.9		8.8
Liabilities
Derivative liabilities	3.3		15.5
Fair value measurements, recurring | Level 1
Assets
Cash equivalents	458		585.4
Total assets	824		1,226.3
Liabilities
Securities sold, not yet purchased	0.6		3.1
Total liabilities	0.6		3.1
Fair value measurements, recurring | Level 1 | Investment securities.
Assets
Total investment securities	366		640.9
Fair value measurements, recurring | Level 2
Assets
Total assets	164.3		66.1
Liabilities
Long-term debt	296.3		328.7
Total liabilities	303.7		344.6
Fair value measurements, recurring | Level 2 | Forward foreign exchange contracts and swaps
Assets
Derivative assets	0.8		3.2
Liabilities
Derivative liabilities	0.8
Fair value measurements, recurring | Level 2 | Investment securities.
Assets
Total investment securities	137.4		53.5
Fair value measurements, recurring | Level 2 | Seed hedge derivatives
Assets
Derivative assets	24.9		8.8
Liabilities
Derivative liabilities	3.3		15.5
Fair value measurements, recurring | Level 3
Assets
Total assets	18.8		8.8
Liabilities
Total liabilities	32.9		50.5
Fair value measurements, recurring | Level 3 | Deferred bonus
Liabilities
Derivative liabilities	32.9
Current portion of long-term debt			50.5
Fair value measurements, recurring | Level 3 | Intech Investment Management LLC
Assets
Contingent consideration	12.1
Fair value measurements, recurring | Level 3 | Intech Investment Management LLC | Option Agreement
Assets
Derivative assets	1.3
Fair value measurements, recurring | Level 3 | Volantis
Assets
Contingent consideration	0.3		0.9
Fair value measurements, recurring | Level 3 | Investment securities.
Assets
Total investment securities	5.1		7.9
Fair value measurements, recurring | Consolidated | Seeded Investment Products
Assets
Derivative assets	1.2		0.6
Liabilities
Derivative liabilities	3.3		0.4
Fair value measurements, recurring | Consolidated | Level 2 | Seeded Investment Products
Assets
Derivative assets	1.2		0.6
Liabilities
Derivative liabilities	3.3		0.4
Fair value measurements, recurring | Consolidated VIEs | Investment securities.
Assets
Total investment securities	224.4		250.9
Fair value measurements, recurring | Consolidated VIEs | Level 1 | Investment securities.
Assets
Total investment securities	197.4		216.8
Fair value measurements, recurring | Consolidated VIEs | Level 2 | Investment securities.
Assets
Total investment securities	22.1		26.2
Fair value measurements, recurring | Consolidated VIEs | Level 3 | Investment securities.
Assets
Total investment securities	4.9		7.9
Fair value measurements, recurring | Unconsolidated VIEs | Investment securities.
Assets
Total investment securities	284.1		451.4
Fair value measurements, recurring | Unconsolidated VIEs | Level 1 | Investment securities.
Assets
Total investment securities	168.6		424.1
Fair value measurements, recurring | Unconsolidated VIEs | Level 2 | Investment securities.
Assets
Total investment securities	115.3		$ 27.3
Fair value measurements, recurring | Unconsolidated VIEs | Level 3 | Investment securities.
Assets
Total investment securities	$ 0.2

Fair Value Measurements - Intec

Fair Value Measurements - Intech Option Agreement and Contingent Consideration (Details) - Intech Investment Management LLC - USD ($) $ in Millions	Sep. 30, 2022	Mar. 31, 2022
Dispositions
Contingent consideration receivable		$ 17.5
Fair value of option agreement	$ 1.3
Fair value of contingent consideration	$ 12.1

Fair Value Measurements - Lev_2

Fair Value Measurements - Level 3 Rollforward (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Change in fair value of Level 3 assets
Balance at the beginning of period, Asset value	$ 21.1	$ 26.5	$ 8.8	$ 31.4
Intech option agreement	(1.8)		1.3
Contingent consideration from sale of Intech	$ (0.2)		12.1
Settlement of contingent consideration		(5.2)		(9.2)
Fair value adjustments		$ (0.2)	$ (1.8)	$ (2.7)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain (Loss) on Investments	Gain (Loss) on Investments	Gain (Loss) on Investments	Gain (Loss) on Investments
Transfers from level 1			$ 0.5
Transfers to Level 1			(2.1)
Purchases of securities	$ (0.1)		0.9	$ 2.7
Sales of securities			(0.3)	(1.1)
Foreign currency translation	$ (0.2)	$ (0.3)	$ (0.6)	$ (0.3)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Asset, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
Balance at the end of period, Asset value	$ 18.8	$ 20.8	$ 18.8	$ 20.8
Level 3 | Deferred bonuses
Change in fair value of Level 3 liabilities
Balance at the beginning of period, Liability Value	27.6	35.6	50.5	65.2
Fair value adjustments	$ (1.2)	$ 1.1	$ (3.8)	$ 5.4
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain (Loss) on Investments	Gain (Loss) on Investments	Gain (Loss) on Investments	Gain (Loss) on Investments
Vesting of deferred bonuses	$ (0.5)	$ (0.9)	$ (36.5)	$ (51.6)
Amortization of deferred bonuses	9.6	7.9	28.8	24
Foreign currency translation	$ (2.6)	$ (0.9)	$ (6.1)	$ (0.2)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Liability, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
Balance at the end of period, Liability Value	$ 32.9	$ 42.8	$ 32.9	$ 42.8

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020
Definite-lived intangible assets:
Foreign currency translation				$ (2.9)
Accumulated amortization, balance at the beginning of the period	$ (107.2)		$ (107.2)	(100.7)
Amortization			(3.2)	(5.8)
Foreign currency translation			8.9	1.5
Accumulated amortization, balance at the end of the period			(56.8)	(105)	$ (100.7)
Net intangible assets
Net intangible assets, balance at the beginning of the period	2,542.7		2,542.7	2,686.3
Amortization			(3.2)	(5.8)
Impairment				(44.4)
Foreign currency translation			(69.2)	(15.2)
Net intangible assets, balance at the end of the period			2,425.5	2,620.9	2,686.3
Goodwill
Goodwill, balance at the beginning of the period	1,341.5		1,341.5	1,351.1
Impairment		$ (123.5)
Foreign currency translation			(128.5)	(13.1)
Goodwill, balance at the end of the period			1,206	1,338	1,351.1
Goodwill and intangible assets impairment				44.4	546.5
Intech Investment Management LLC
Goodwill
Disposal	(7)
Geneva
Net intangible assets
Disposal			(44.8)
Goodwill
Disposal			(7)
Client relationships
Definite-lived intangible assets:
Balance at the beginning of the period	168.4		168.4	170.9
Foreign currency translation			(11)
Balance at the end of the period			72.6	168	170.9
Client relationships | Intech Investment Management LLC
Indefinite-lived intangible assets:
Disposal	(40.1)
Definite-lived intangible assets:
Disposal	40.1
Client relationships | Geneva
Indefinite-lived intangible assets:
Disposal			(84.8)
Definite-lived intangible assets:
Disposal			84.8
Disposal			44.7
Investment management agreements
Indefinite-lived intangible assets:
Balance at the beginning of the period	2,114.8		2,114.8	2,242.9
Impairment				(40.8)
Foreign currency translation			(67.1)	(13.7)
Balance at the end of the period			2,047.7	2,188.4	2,242.9
Indefinite-Lived Intangible Assets			2,047.7	2,188.4	2,242.9
Trademarks
Indefinite-lived intangible assets:
Balance at the beginning of the period	366.7		366.7	373.2
Disposal			(4.7)
Impairment				$ (3.6)
Impairment, Intangible Asset, Indefinite-Lived (Excluding Goodwill), Statement of Income or Comprehensive Income [Extensible Enumeration]				Goodwill and intangible assets impairment
Foreign currency translation				$ (0.1)
Balance at the end of the period			362	369.5	373.2
Indefinite-Lived Intangible Assets			362	$ 369.5	$ 373.2
Definite-lived intangible assets:
Disposal			$ 4.7
Trademarks | Intech Investment Management LLC
Indefinite-lived intangible assets:
Disposal	(4.7)
Definite-lived intangible assets:
Disposal	$ 4.7

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Future Amortization (Details) $ in Millions	Sep. 30, 2022 USD ($)
Future Amortization:
2022 (remainder of year)	$ 0.6
2023	2.2
2024	0.9
2025	0.9
2026	0.9
Thereafter	10.3
Total	$ 15.8

Debt (Details)

Debt (Details) $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
4.875% Senior Notes due 2025
Components of debt
Interest rate (as a percent)	4.875%	4.875%
Other Disclosures
Face value of debt issued	$ 300
4.875% Senior Notes due 2025 | Carrying value
Components of debt
Total debt	308.2	$ 310.4
4.875% Senior Notes due 2025 | Fair value
Components of debt
Total debt	296.3	$ 328.7
Credit Facility
Other Disclosures
Credit facility, maximum borrowing capacity	$ 200
Credit facility covenant terms, financing leverage ratio, maximum	3
Borrowings under the Credit Facility	$ 0
Janus Capital Group Inc | 4.875% Senior Notes due 2025
Other Disclosures
Unamortized premium, net	$ 8.2

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Taxes
Effective tax rate (as a percent)	19.60%	21%	33%	26.50%

Noncontrolling Interests - Rede

Noncontrolling Interests - Redeemable (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Redeemable Noncontrolling Interests
Total redeemable noncontrolling interests	$ 163.4	$ 153.1
Seeded Investment Products
Redeemable Noncontrolling Interests
Total redeemable noncontrolling interests	148.5	153.1	$ 921.1	$ 130.2	$ 109.2	$ 70.6
INTECH Founders
Redeemable Noncontrolling Interests
Total redeemable noncontrolling interests	2.3
Consolidated | Seeded Investment Products
Redeemable Noncontrolling Interests
Total redeemable noncontrolling interests	148.5	$ 153.1
Intech | Subsidiaries
Redeemable Noncontrolling Interests
INTECH employee appreciation rights	$ 12.6

Noncontrolling interests - Seed

Noncontrolling interests - Seeded Investment Products (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Roll forward of redeemable noncontrolling interests in consolidated seed investment products
Opening balance			$ 163.4
Closing balance	$ 153.1		153.1
Seeded Investment Products
Roll forward of redeemable noncontrolling interests in consolidated seed investment products
Opening balance	921.1	$ 109.2	148.5	$ 70.6
Changes in market value	7	3	(114.1)	0.6
Changes in ownership	(795.3)	18.4	121.9	58.5
Foreign currency translation	20.3	(0.4)	(3.2)	0.5
Closing balance	$ 153.1	$ 130.2	$ 153.1	$ 130.2

Noncontrolling Interests - Nonr

Noncontrolling Interests - Nonredeemable (Details) - USD ($) $ in Millions	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Nonredeemable noncontrolling interests
Total nonredeemable noncontrolling interests	$ 2.8		$ 15.4
Intech Investment Management LLC
Nonredeemable noncontrolling interests
Ownership sold (as a percent)		97%
Seeded Investment Products
Nonredeemable noncontrolling interests
Total nonredeemable noncontrolling interests	$ 2.8		2.8
Subsidiaries
Nonredeemable noncontrolling interests
Total nonredeemable noncontrolling interests			$ 12.6

Long-Term Incentive and Employe

Long-Term Incentive and Employee Compensation (Details) - shares shares in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Long-Term Incentive and Employee Compensation
Units granted	6.7	226.6
Minimum
Long-Term Incentive and Employee Compensation
Vesting period		3 years
Restricted Stock Awards
Long-Term Incentive and Employee Compensation
Units granted	6.4	113
Mutual Fund Share Awards
Long-Term Incentive and Employee Compensation
Units granted	0.3	113.6

Retirement benefit plans - Actu

Retirement benefit plans - Actuarial gains (losses), benefit cost, cash flows (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Components of net periodic benefit cost
Service cost		$ (0.2)		$ (0.7)
Interest cost	$ (3.9)	$ (2.8)	$ (12.5)	$ (8.4)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Amortization of prior service cost	$ (0.1)	$ (0.1)	$ (0.3)	$ (0.3)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Amortization of Prior Service Cost (Credit), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Expected return on plan assets	$ 3.3	$ 3.3	$ 10.5	$ 10
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Net periodic benefit credit (cost)	$ (0.7)	$ 0.2	$ (2.3)	$ 0.6

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020
Changes in accumulated other comprehensive loss, net of tax
Beginning balance				$ (4,623.5)	$ (4,623.5)	$ (4,694.2)
Other comprehensive loss, net of tax	$ (139.1)	$ (177.7)	$ (59.5)	(224.6)	(363.7)	(52.7)	$ 51.4
Less: other comprehensive loss (income) attributable to noncontrolling interests	(20.2)		0.8		3.2	(0.2)
Ending balance	(4,243)				(4,243)		(4,694.2)
Accumulated other comprehensive loss
Changes in accumulated other comprehensive loss, net of tax
Beginning balance	588.2		309.1	387	387	314.9
Other comprehensive income (loss)	(129.4)		(59.6)		(359.9)	(48.8)
Amounts reclassified from accumulated other comprehensive income (loss)	(9.7)		0.1		(3.8)	(3.9)
Other comprehensive loss, net of tax	(139.1)		(59.5)		(363.7)	(52.7)
Less: other comprehensive loss (income) attributable to noncontrolling interests	(20.2)		0.8		3.2	(0.2)
Ending balance	747.5	588.2	367.8	588.2	747.5	367.8	314.9
Foreign currency
Changes in accumulated other comprehensive loss, net of tax
Beginning balance	555.6		299	354.2	354.2	304.5
Other comprehensive income (loss)	(129.4)		(59.6)		(359.9)	(48.9)
Amounts reclassified from accumulated other comprehensive income (loss)	(9.8)				(4.1)	(4.2)
Other comprehensive loss, net of tax	(139.2)		(59.6)		(364)	(53.1)
Less: other comprehensive loss (income) attributable to noncontrolling interests	(20.2)		0.8		3.2	(0.2)
Ending balance	715	555.6	357.8	555.6	715	357.8	304.5
Retirement benefit asset, net
Changes in accumulated other comprehensive loss, net of tax
Beginning balance	32.6		10.1	32.8	32.8	10.4
Other comprehensive income (loss)						0.1
Amounts reclassified from accumulated other comprehensive income (loss)	0.1		0.1		0.3	0.3
Other comprehensive loss, net of tax	0.1		0.1		0.3	0.4
Ending balance	$ 32.5	$ 32.6	$ 10	$ 32.6	$ 32.5	$ 10	$ 10.4

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss - OCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Other comprehensive income, net of tax
Pre-tax amount	$ (140.5)	$ (60.1)	$ (368.3)	$ (54.4)
Tax impact	1.4	0.6	4.6	1.7
Net amount	(139.1)	(59.5)	(363.7)	(52.7)
Foreign currency
Other comprehensive income, net of tax
Pre-tax amount	(130.8)	(60.2)	(364.5)	(50.5)
Tax impact	1.4	0.6	4.6	1.6
Net amount	(129.4)	(59.6)	(359.9)	(48.9)
Retirement benefit asset, net
Other comprehensive income, net of tax
Tax impact				0.1
Net amount				0.1
Reclassification to net income
Other comprehensive income, net of tax
Pre-tax amount	(9.7)	0.1	(3.8)	(3.9)
Net amount	$ (9.7)	$ 0.1	$ (3.8)	$ (3.9)

Earnings and Dividends Per Sh_3

Earnings and Dividends Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions								3 Months Ended					6 Months Ended		9 Months Ended		12 Months Ended
	Oct. 26, 2022	Aug. 24, 2022	Jul. 27, 2022	May 31, 2022	May 03, 2022	Feb. 28, 2022	Feb. 02, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Earnings (loss) per share
Net income (loss) attributable to JHG								$ 107.6	$ 96.2	$ 103.6	$ 196.8	$ 153.4	$ 199.8	$ 290.7	$ 307.4	$ 487.5	$ 620	$ 130.3
Allocation of earnings to participating stock-based awards								(3.5)			(5.4)				(9)	(14)
Net income (loss) attributable to JHG common shareholders								$ 104.1			$ 191.4				$ 298.4	$ 473.5
Weighted-average common shares outstanding - basic								160.5			167.1				162.2	168.7
Dilutive effect of non-participating stock-based awards								0.4			0.7				0.4	0.7
Weighted-average common shares outstanding - diluted								160.9			167.8				162.6	169.4
Earnings per share:
Basic (two class)								$ 0.65	$ 0.58	$ 0.62	$ 1.15	$ 0.87	$ 1.19	$ 1.66	$ 1.84	$ 2.81	$ 3.59	$ 0.70
Diluted (two class)								0.65	$ 0.57	$ 0.61	1.14	$ 0.87	$ 1.19	$ 1.66	1.84	2.80	$ 3.58	$ 0.70
Dividends Per Share
Dividends paid (per share)								$ 0.39			$ 0.38				$ 1.16	$ 1.12
Cash dividend declared (in dollars per share)	$ 0.39		$ 0.39		$ 0.39		$ 0.38
Cash dividends paid		$ 64.7		$ 65.5		$ 64.3									$ 194.5	$ 191.5

Subsequent Event (Details)

Subsequent Event (Details) - Subsequent Event $ in Millions	1 Months Ended
	Oct. 31, 2022 USD ($)
Minimum
Subsequent Event
Non-recurring implementation charges associated with delivering gross cost efficiencies	$ 30
Maximum
Subsequent Event
Non-recurring implementation charges associated with delivering gross cost efficiencies	$ 35