Associated Capital (AC) 10-Q 13 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 01, 2024
Document Information [Line Items]
Entity Central Index Key	0001642122
Entity Registrant Name	Associated Capital Group, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-37387
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-3965991
Entity Address, Address Line One	191 Mason Street
Entity Address, City or Town	Greenwich
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06830
City Area Code	203
Local Phone Number	629-9595
Title of 12(b) Security	Class A Common Stock, par value $0.001 per share
Trading Symbol	AC
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		18,950,571
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,286,564

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Condition (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)	$ 260,868	$ 317,487
Investments in U.S. Treasury Bills with maturities greater than 3 months	115,829	89,155
Investments in equity securities (includes GAMCO stock with a fair value of $56.4 million and $45.6 million, respectively)	249,669	196,583
Investments in affiliated registered investment companies	140,355	126,751
Investments in partnerships	138,905	142,974
Receivable from brokers	26,985	16,005
Receivable from brokers (cash held for real estate purchase)	0	14,263
Investment advisory fees receivable	1,233	4,711
Income taxes receivable, including deferred tax assets, net	2,588	8,474
Goodwill	3,519	3,519
Other assets	32,033	22,999
Total assets	977,153	943,797
LIABILITIES, REDEEMABLE NONCONTROLLING INTERESTS AND EQUITY
Payable to brokers	7,865	4,459
Income taxes payable, including deferred tax liabilities, net	989	0
Compensation payable	17,488	15,169
Securities sold, not yet purchased	7,376	5,918
Accrued expenses and other liabilities	2,288	5,173
Dividend payable	42,494	0
Total liabilities	78,500	30,719
Redeemable noncontrolling interests	5,836	6,103
Commitments and contingencies (Note 10)
Equity:
Preferred stock, $0.001 par value; 10,000,000 shares authorized; none issued and outstanding	0	0
Additional paid-in capital	999,047	999,047
Retained earnings	43,647	48,231
Treasury stock, at cost (4,344,606 and 4,054,565 shares, respectively)	(149,902)	(140,328)
Total equity	892,817	906,975
Total liabilities, redeemable noncontrolling interests and equity	977,153	943,797
Common Class A [Member]
Equity:
Common Stock	6	6
Common Class B [Member]
Equity:
Common Stock	19	19
Affiliated Entity [Member]
ASSETS
Receivable from affiliates	5,169	876
Investment, Affiliated Issuer [Member]
ASSETS
Investments in affiliated registered investment companies	$ 140,355	$ 126,751

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Condition (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Stock value	$ 249,669	$ 196,583
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares outstanding (in shares)	21,248
Treasury stock shares (in shares)	4,344,606	4,054,565
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	6,641,601	6,641,601
Common stock, shares outstanding (in shares)	2,296,995	2,587,036
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	19,196,792	19,196,792
Common stock, shares outstanding (in shares)	18,950,571	18,950,571
GAMCO Investors, Inc [Member]
Stock value	$ 56,400	$ 45,600

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues
Total revenues	$ 2,415	$ 2,200	$ 8,021	$ 7,047
Expenses
Compensation	4,215	4,078	11,977	11,437
Management fee	3,312	12	5,736	3,075
Management fee	(3,312)	(12)	(5,736)	(3,075)
Other operating expenses	1,804	1,655	5,868	4,660
Total expenses	9,331	5,721	23,581	19,172
Operating loss	(6,916)	(3,521)	(15,560)	(12,125)
Other income/(expense)
Net gain/(loss) from investments	26,173	(2,173)	42,808	21,635
Interest and dividend income	11,142	6,336	24,985	17,497
Interest expense	(76)	(134)	(228)	(388)
Shareholder-designated contribution	0	(235)	(449)	(1,604)
Total other income, net	37,239	3,794	67,116	37,140
Income before income taxes	30,323	273	51,556	25,015
Income tax expense	6,933	166	11,415	3,586
Income before noncontrolling interests	23,390	107	40,141	21,429
Income attributable to noncontrolling interests	148	123	93	320
Net income/(loss) attributable to Associated Capital Group, Inc.'s shareholders	$ 23,242	$ (16)	$ 40,048	$ 21,109
Net income/(loss) per share attributable to Associated Capital Group, Inc.'s shareholders:
Basic (in dollars per share)	$ 1.09	$ 0	$ 1.87	$ 0.97
Diluted (in dollars per share)	$ 1.09	$ 0	$ 1.87	$ 0.97
Weighted average shares outstanding (in thousands):
Basic (in shares)	21,275	21,672	21,389	21,836
Diluted (in shares)	21,275	21,672	21,389	21,836
Actual shares outstanding (in thousands) (in shares)	21,248	21,623	21,248	21,623
Investment Advice [Member]
Revenues
Total revenues	$ 2,310	$ 2,098	$ 7,706	$ 6,789
Financial Service, Other [Member]
Revenues
Total revenues	$ 105	$ 102	$ 315	$ 258

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Equity and Redeemable Noncontrolling Interests (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Retained Earnings [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Redeemable Noncontrolling Interests [Member]	Total
Balance at Dec. 31, 2022	$ 25	$ 15,126	$ 999,047	$ (124,002)	$ 10,193	$ 890,196
Net income/(loss)	0	21,109	0	0	320	21,109
Dividends declared ($2.00 per share)	0	(2,188)	0	0	0	(2,188)
Purchases of treasury stock	0	0	0	(13,381)	0	(13,381)
Redemptions of noncontrolling interests	0	0	0	0	(3,380)	0
Balance at Sep. 30, 2023	25	34,047	999,047	(137,383)	7,133	895,736
Balance at Jun. 30, 2023	25	34,063	999,047	(133,568)	7,086	899,567
Net income/(loss)	0	(16)	0	0	123	(16)
Dividends declared ($2.00 per share)						0
Purchases of treasury stock	0	0	0	(3,815)	0	(3,815)
Redemptions of noncontrolling interests	0	0	0	0	(76)	0
Balance at Sep. 30, 2023	25	34,047	999,047	(137,383)	7,133	895,736
Balance at Dec. 31, 2023	25	48,231	999,047	(140,328)	6,103	906,975
Net income/(loss)	0	40,048	0	0	93	40,048
Dividends declared ($2.00 per share)	0	(44,632)	0	0	0	(44,632)
Purchases of treasury stock	0	0	0	(9,574)	0	(9,574)
Redemptions of noncontrolling interests	0	0	0	0	(360)	0
Balance at Sep. 30, 2024	25	43,647	999,047	(149,902)	5,836	892,817
Balance at Jun. 30, 2024	25	62,899	999,047	(146,492)	5,688	915,479
Net income/(loss)	0	23,242	0	0	148	23,242
Dividends declared ($2.00 per share)	0	(42,494)	0	0	0	(42,494)
Purchases of treasury stock	0	0	0	(3,410)	0	(3,410)
Balance at Sep. 30, 2024	$ 25	$ 43,647	$ 999,047	$ (149,902)	$ 5,836	$ 892,817

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Equity and Redeemable Noncontrolling Interests (Unaudited) (Parentheticals) - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Dividends declared, per share (in dollars per share)	$ 2	$ 2.1	$ 0.1

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities
Net income	$ 40,141	$ 21,429
Adjustments to reconcile net income to net cash (used in)/provided by operating activities:
Equity in net (gains)/losses from partnerships	(8,624)	848
Depreciation and amortization	272	270
Deferred income taxes	9,037	(246)
Donated securities	1,346	1,107
Unrealized gains on securities	(31,381)	(15,703)
Realized gains on sales of securities	(4,792)	(4,108)
(Increase)/decrease in assets:
Investments in trading securities	(54,118)	184,788
Investments in partnerships:
Contributions to partnerships	(9,700)	(2,390)
Distributions from partnerships	22,394	9,166
Receivable from affiliates	(4,293)	2,172
Receivable from brokers	(976)	(1,877)
Investment advisory fees receivable	3,478	2,536
Income taxes receivable	(2,682)	2,644
Other assets	(9,306)	65
Increase/(decrease) in liabilities:
Payable to brokers	3,406	(2,166)
Income taxes payable	520	43
Compensation payable	2,319	(3,021)
Accrued expenses and other liabilities	(2,885)	(742)
Total adjustments	(85,985)	173,386
Net cash (used in)/provided by operating activities	(45,844)	194,815
Investing activities
Purchases of securities	(9,185)	(1,162)
Proceeds from sales of securities	5,023	2,245
Return of capital on securities	1,200	1,247
Net (used in)/provided by investing activities	(2,962)	2,330
Financing activities
Dividends paid	(2,138)	(2,188)
Purchases of treasury stock	(9,574)	(13,381)
Redemptions of redeemable noncontrolling interests	(360)	(3,380)
Net cash used in financing activities	(12,072)	(18,949)
Net (decrease)/increase in cash, cash equivalents and restricted cash	(60,878)	178,196
Cash, cash equivalents and restricted cash at beginning of period	347,057	221,269
Cash, cash equivalents and restricted cash at end of period	286,179	399,465
Supplemental disclosures of cash flow information:
Cash paid for interest	228	134
Cash paid for taxes	4,509	849
Reconciliation of Cash, cash equivalents and restricted cash at end of period:
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)	260,868	381,253
Restricted cash included in receivable from brokers	12,868	5,153
Cash, cash equivalents and restricted cash	286,179	399,465
Cash Held for Real Estate Purchase [Member]
Reconciliation of Cash, cash equivalents and restricted cash at end of period:
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)	0	13,059
Receivables from Brokers [Member]
Reconciliation of Cash, cash equivalents and restricted cash at end of period:
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)	$ 12,443	$ 0

Supplemental Disclosure of Non-

Supplemental Disclosure of Non-cash Activity	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	Supplemental disclosure of non-cash activity: - On September 19, 2024, November 4, 2024, October 21, 2024. September 30, 2024. See accompanying notes.

Note 1 - Organization

Note 1 - Organization	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Unless we have indicated otherwise, or the context otherwise requires, references in this report to “Associated Capital Group, Inc.”, "Associated Capital", “AC Group”, “the Company”, “AC”, “we”, “us” and “our” or similar terms are to Associated Capital Group, Inc., its predecessors and its subsidiaries. We are a Delaware corporation that provides alternative investment management, and we derive investment income from proprietary investments of cash and other assets in our operating business. Gabelli & Company Investment Advisors, Inc. (“GCIA”), a wholly-owned subsidiary of AC, and its wholly-owned subsidiary, Gabelli & Partners, LLC (“Gabelli & Partners”), collectively serve as general partners or investment managers to investment funds, including limited partnerships and offshore companies (collectively, “Investment Partnerships”) and separate accounts. We primarily manage assets across a range of risk and event arbitrage portfolios and in equity event-driven value strategies. The businesses earn management and incentive fees from their advisory activities. Management fees are largely based on a percentage of assets under management. Incentive fees are based on the percentage of the investment returns of certain clients’ portfolios. GCIA is an investment adviser registered with the Securities and Exchange Commission under the Investment Advisers Act of 1940, Basis of Presentation The unaudited interim condensed consolidated financial statements of AC Group included herein have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10 10 01 X. not not 10 December 31, 2023. The interim condensed consolidated financial statements include the accounts of AC Group and its subsidiaries. All intercompany transactions and balances have been eliminated. The details on the impact of consolidating certain partnership entities on the condensed consolidated financial statements can be seen in Note 4. For the three nine September 30, 2024 2023 no Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported on the condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Recent Accounting Developments In December 2023, 2023 09, Income Taxes (Topic 740 Improvements to Income Tax Disclosures December 15, 2024, In November 2023, 2023 07, Segment Reporting (Topic 280 December 15, 2023 December 15, 2024,

Note 2 - Revenue

Note 2 - Revenue	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. The Company’s major revenue sources are as follows for the three nine September 30, 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Investment advisory and incentive fees Asset-based advisory fees $ 1,175 $ 1,265 $ 3,619 $ 3,871 Performance-based advisory fees 48 1 49 2 Sub-advisory fees 1,087 832 4,038 2,916 Total investment advisory and incentive fees 2,310 2,098 7,706 6,789 Other 105 102 315 258 Total revenues $ 2,415 $ 2,200 $ 8,021 $ 7,047

Note 3 - Investments in Securit

Note 3 - Investments in Securities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	3. Investments in securities at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Cost Fair Value Cost Fair Value Debt - Trading Securities: U.S. Treasury Bills $ 114,578 $ 115,829 $ 88,300 $ 89,155 Equity Securities: Common stocks 229,350 244,874 198,269 191,346 Mutual funds 651 1,450 566 1,186 Other investments 4,164 3,345 5,166 4,051 Total investments in equity securities 234,165 249,669 204,001 196,583 Total investments in securities $ 348,743 $ 365,498 $ 292,301 $ 285,738 In September 2024, September 30, 2024, Securities sold, not September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Cost Fair Value Cost Fair Value Common stocks $ 6,604 $ 6,838 $ 5,227 $ 5,035 Other investments 114 538 631 883 Total securities sold, not yet purchased $ 6,718 $ 7,376 $ 5,858 $ 5,918 Investments in affiliated registered investment companies at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Cost Fair Value Cost Fair Value Closed-end funds $ 39,924 $ 57,898 $ 39,680 $ 53,048 Mutual funds 54,898 82,457 50,136 73,703 Total investments in affiliated registered investment companies $ 94,822 $ 140,355 $ 89,816 $ 126,751

Note 4 - Investment Partnership

Note 4 - Investment Partnerships and Other Entities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Investment Holdings [Text Block]	4. The Company is a general partner or co-general partner of various affiliated entities whose underlying assets consist primarily of marketable securities (“Affiliated Entities”). The Company had investments in Affiliated Entities totaling $99.1 million and $107.4 million at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 none Investments in partnerships that are not Capital may may may No no Consolidated Entities The following table reflects the net impact of the consolidated investment partnerships (“Consolidated Entities”) on the condensed consolidated statements of financial condition (in thousands): September 30, 2024 Prior to Consolidated Assets Consolidation Entities As Reported Cash and cash equivalents $ 258,195 $ 2,673 $ 260,868 Investments in U.S. Treasury Bills 113,338 2,491 115,829 Investments in equity securities 183,191 66,478 249,669 Investments in affiliated registered investment companies 195,119 (54,764 ) 140,355 Investments in partnerships 159,717 (20,812 ) 138,905 Receivable from brokers 17,556 9,429 26,985 Investment advisory fees receivable 1,240 (7 ) 1,233 Other assets (1) 40,645 2,664 43,309 Total assets $ 969,001 $ 8,152 $ 977,153 Liabilities, redeemable noncontrolling interests and equity Securities sold, not yet purchased $ 6,903 $ 473 $ 7,376 Payable to brokers and other liabilities (1) 26,787 1,843 28,630 Dividends payable 42,494 - 42,494 Redeemable noncontrolling interests - 5,836 5,836 Total equity 892,817 - 892,817 Total liabilities, redeemable noncontrolling interests and equity $ 969,001 $ 8,152 $ 977,153 December 31, 2023 Prior to Consolidated Assets Consolidation Entities As Reported Cash and cash equivalents $ 299,508 $ 17,979 $ 317,487 Investments in U.S. Treasury Bills 79,714 9,441 89,155 Investments in equity securities 149,154 47,429 196,583 Investments in affiliated registered investment companies 181,641 (54,890 ) 126,751 Investments in partnerships 163,226 (20,252 ) 142,974 Receivable from brokers (1) 25,026 5,242 30,268 Investment advisory fees receivable 4,714 (3 ) 4,711 Other assets (1) 33,444 2,424 35,868 Total assets $ 936,427 $ 7,370 $ 943,797 Liabilities, redeemable noncontrolling interests and equity Securities sold, not yet purchased $ 5,639 $ 279 $ 5,918 Payable to brokers and other liabilities (1) 23,813 988 24,801 Redeemable noncontrolling interests - 6,103 6,103 Total equity 906,975 - 906,975 Total liabilities, redeemable noncontrolling interests and equity $ 936,427 $ 7,370 $ 943,797 ( 1 The following table reflects the net impact of the Consolidated Entities on the condensed consolidated statements of income (in thousands): Three Months Ended September 30, 2024 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 2,527 $ (112 ) $ 2,415 Operating loss (6,545 ) (371 ) (6,916 ) Total other income, net 36,353 886 37,239 Income before noncontrolling interests 23,242 148 23,390 Income attributable to noncontrolling interests - 148 148 Net income/(loss) $ 23,242 $ - $ 23,242 Three Months Ended September 30, 2023 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 2,310 $ (110 ) $ 2,200 Operating loss (3,156 ) (365 ) (3,521 ) Total other income, net 3,044 750 3,794 Income/(loss) before noncontrolling interests (16 ) 123 107 Income attributable to noncontrolling interests - 123 123 Net income/(loss) $ (16 ) $ - $ (16 ) Nine Months Ended September 30, 2024 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 8,349 $ (328 ) $ 8,021 Operating loss (14,423 ) (1,137 ) (15,560 ) Total other income, net 66,050 1,066 67,116 Income before noncontrolling interests 40,048 93 40,141 Income attributable to noncontrolling interests - 93 93 Net income/(loss) $ 40,048 $ - $ 40,048 Nine Months Ended September 30, 2023 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 7,378 $ (331 ) $ 7,047 Operating loss (10,998 ) (1,127 ) (12,125 ) Total other income/(loss), net 38,670 (1,530 ) 37,140 Income before noncontrolling interests 21,109 320 21,429 Income attributable to noncontrolling interests - 320 320 Net income/(loss) $ 21,109 $ - $ 21,109 Variable Interest Entity We have one September 30, 2024 December 31, 2023 may no The following table presents the balances related to the VIE that is consolidated and included on the condensed consolidated statements of financial condition as well as the Company’s net interest in that VIE (in thousands): September 30, 2024 December 31, 2023 Cash and cash equivalents $ 285 $ 302 Investments in equity securities 10,458 9,695 Receivable from brokers 22 166 Accrued expenses and other liabilities (35 ) (46 ) Redeemable noncontrolling interests (472 ) (451 ) AC Group's net interest in consolidated VIE $ 10,258 $ 9,666 Voting Interest Entity We have one September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Equity Method Investments The Company’s equity method investments include investments in domestic partnerships and offshore funds. The Company evaluates each of its equity method investments to determine if any are significant as defined in the regulations applicable to smaller reporting companies promulgated by the SEC. As of and for the three nine September 30, 2024 no not

Note 5 - Fair Value

Note 5 - Fair Value	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	5. Accounting Standards Codification Topic 820, 820 three • Level 1 • Level 2 not • Level 3 Inputs used to measure fair value might fall in different levels of the fair value hierarchy, in which case the Company defaults to the lowest level input that is significant to the fair value measurement in its entirety. These levels are not The following tables present assets and liabilities measured at fair value on a recurring basis, unless otherwise noted, as of the dates specified (in thousands): September 30, 2024 Assets Level 1 Level 2 Level 3 Total Cash equivalents $ 259,247 $ - $ - $ 259,247 Investments in securities (including GAMCO stock): Trading - U.S. Treasury Bills 115,829 - - 115,829 Common stocks 242,017 822 2,035 244,874 Mutual funds 1,450 - - 1,450 Other 2,571 648 126 3,345 Total investments in securities 361,867 1,470 2,161 365,498 Investments in affiliated registered investment companies: Closed-end funds - equity securities 48,042 - - 48,042 Preferred securities issued by Closed-end funds (a) - - 9,856 9,856 Mutual funds 82,457 - - 82,457 Total investments in affiliated registered investment companies 130,499 - 9,856 140,355 Total investments held at fair value 492,366 1,470 12,017 505,853 Total assets at fair value $ 751,613 $ 1,470 $ 12,017 $ 765,100 Liabilities Common stocks $ 6,838 $ - $ - $ 6,838 Other 35 503 - 538 Securities sold, not yet purchased 6,873 503 - 7,376 Total liabilities at fair value $ 6,873 $ 503 $ - $ 7,376 (a) These securities represent privately issued, puttable and callable preferred securities issued by affiliated closed-end funds. December 31, 2023 Assets Level 1 Level 2 Level 3 Total Cash equivalents $ 315,017 $ - $ - $ 315,017 Investments in securities (including GAMCO stock): Trading - U.S. Treasury Bills 89,155 - - 89,155 Common stocks 187,963 1,348 2,035 191,346 Mutual funds 1,186 - - 1,186 Other 3,347 485 219 4,051 Total investments in securities 281,651 1,833 2,254 285,738 Investments in affiliated registered investment companies: Closed-end funds - equity securities 44,692 - - 44,692 Preferred securities issued by Closed-end funds (a) - - 8,356 8,356 Mutual funds 73,703 - - 73,703 Total investments in affiliated registered investment companies 118,395 - 8,356 126,751 Total investments held at fair value 400,046 1,833 10,610 412,489 Total assets at fair value $ 715,063 $ 1,833 $ 10,610 $ 727,506 Liabilities Common stocks $ 5,035 $ - $ - $ 5,035 Other 579 304 - 883 Securities sold, not yet purchased 5,614 304 - 5,918 Total liabilities at fair value $ 5,614 $ 304 $ - $ 5,918 (a) These securities represent privately issued, puttable and callable preferred securities issued by affiliated closed-end funds. The following table presents additional information about assets measured at fair value on a recurring basis and for which the Company has utilized Level 3 Three Months Ended Nine Months Ended September 30, September 30, Assets: 2024 2023 2024 2023 Beginning balance $ 12,017 $ 14,491 $ 10,610 $ 13,774 Total gains/(losses) - (1 ) 100 (34 ) Purchases - - 3,900 1,000 Sales/return of capital - (880 ) (2,593 ) (1,130 ) Ending balance $ 12,017 $ 13,610 $ 12,017 $ 13,610 Changes in net unrealized gain/(loss) included in Net gain/(loss) from investments related to level 3 assets still held as of the reporting date $ - $ (1 ) $ 100 $ (34 ) Total realized and unrealized gains and losses for Level 3 During the three nine September 30, 2024 2023 no 3. The Company uses a discounted cash flow analysis when determining the fair value of privately issued preferred securities of affiliated closed-end funds that are categorized as Level 3. The significant unobservable input used in the fair value measurement of each of the Company’s investments in privately issued preferred securities of closed-end funds is the discount rate. The discount rate was determined using the interest rates of U.S. Treasury Bills that are held over a similar period as the preferred security. The discount rates used in the valuation of these investments as of September 30, 2024 3 The Company uses the market approach as the valuation technique to value its investment in common stocks classified as Level 3,

Note 6 - Income Taxes

Note 6 - Income Taxes	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. The effective tax rate (“ETR”) for the nine September 30, 2024 September 30, 2023 2024 2023 nine September 30, 2024

Note 7 - Earnings Per Share

Note 7 - Earnings Per Share	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	7. Basic earnings per share is computed by dividing net income/(loss) attributable to our shareholders by the weighted average number of shares outstanding during the period. Diluted earnings per share is computed by dividing net income/(loss) attributable to our shareholders by the weighted average number of shares, plus any potentially dilutive securities (if any), outstanding during the period. The computations of basic and diluted EPS are as follows (in thousands, except per share amounts): Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net income/(loss) attributable to Associated Capital's shareholders $ 23,242 $ (16 ) $ 40,048 $ 21,109 Weighted average number of shares outstanding - basic and diluted 21,275 21,672 21,389 21,836 Basic and Diluted EPS $ 1.09 $ 0.00 $ 1.87 $ 0.97

Note 8 - Equity

Note 8 - Equity	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	8. Voting Rights The holders of Class A Common stock (“Class A Stock”) and Class B Common stock (“Class B Stock”) have identical rights except that holders of Class A Stock are entitled to one ten not Stock Award and Incentive Plan The Company’s Board of Directors periodically grants shares of Phantom Restricted Stock awards (“Phantom RSAs”). Under the terms of the grants, the Phantom RSAs vest 30% and 70% after three five The Phantom RSAs are treated as a liability because cash settlement is required and compensation will be recognized over the vesting period. In determining the compensation expense to be recognized each period, the Company will re-measure the fair value of the liability at each reporting date taking into account the remaining vesting period attributable to each award and the current market value of the Company’s Class A Stock. In making these determinations, the Company will consider the impact of Phantom RSAs that have been forfeited prior to vesting (e.g., due to an employee termination). The Company has elected to consider forfeitures as they occur. Based on the closing price of the Company’s Class A Stock on September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 The following table summarizes our stock-based compensation as well as unrecognized compensation for the three nine September 30, 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Stock-based compensation expense $ 734 $ 752 $ 1,491 $ 957 Remaining expense to be recognized, if all vesting conditions are met (1) 6,751 5,607 Weighted average remaining contractual term (in years) 2.1 2.1 ( 1 not The following table summarizes Phantom RSA ("PRSA") activity: PRSAs Weighted Average Grant Date Fair Value Balance at December 31, 2023 233,695 $ 37.38 Granted - - Forfeited - - Vested - - Balance at March 31, 2024 233,695 $ 37.38 Granted 97,200 34.28 Forfeited - - Vested (27,300 ) 35.82 Balance at June 30, 2024 303,595 $ 36.53 Granted - - Forfeited (2,000 ) 36.95 Vested - - Balance at September 30, 2024 301,595 $ 36.53 Stock Repurchase Program In December 2015, February 7, 2017, August 3, 2017 May 8, 2018, February 6, 2024, August 7, 2024, not The following table presents the Company's repurchase activity with respect to its Class A Stock and remaining authorization: For the three months ended September 30, 2024 Number of shares purchased Average price per share Remaining repurchase authorization June 30, 2024 323,841 Share repurchases under stock repurchase program (1) (107,218 ) $ 31.80 Remaining repurchase authorization September 30, 2024 (2) 416,623 For the nine months ended September 30, 2024: Remaining repurchase authorization December 31, 2023 156,664 Share repurchases under stock repurchase program (1) (290,041 ) $ 33.01 Remaining repurchase authorization September 30, 2024 (2) 416,623 For the three months ended September 30, 2023: Remaining repurchase authorization June 30, 2023 345,175 Share repurchases under stock repurchase program (1) (103,169 ) $ 36.98 Remaining repurchase authorization September 30, 2023 242,006 For the nine months ended September 30, 2023: Remaining repurchase authorization December 31, 2022 609,352 Share repurchases under stock repurchase program (1) (367,346 ) $ 36.43 Remaining repurchase authorization September 30, 2023 242,006 ( 1 three September 30, 2024 2023, nine September 30, 2024 2023, ( 2 February 6, 2024, August 7, 2024, Dividends During the three nine September 30, 2024 three September 30, 2023. nine September 30, 2023,

Note 9 - Goodwill

Note 9 - Goodwill	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Goodwill Disclosure [Text Block]	9. At September 30, 2024 December 31, 2023, not three nine September 30, 2024 2023, no

Note 10 - Guarantees, Contingen

Note 10 - Guarantees, Contingencies and Commitments	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10. From time to time, the Company may may may not The Company has also entered into arrangements with various other third third no no

Note 11 - Subsequent Events

Note 11 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	11. From October 1, 2024 November 13, 2024, On November 8, 2024, December 19, 2024 December 5, 2024.

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Other
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Organization [Policy Text Block]	Unless we have indicated otherwise, or the context otherwise requires, references in this report to “Associated Capital Group, Inc.”, "Associated Capital", “AC Group”, “the Company”, “AC”, “we”, “us” and “our” or similar terms are to Associated Capital Group, Inc., its predecessors and its subsidiaries. We are a Delaware corporation that provides alternative investment management, and we derive investment income from proprietary investments of cash and other assets in our operating business. Gabelli & Company Investment Advisors, Inc. (“GCIA”), a wholly-owned subsidiary of AC, and its wholly-owned subsidiary, Gabelli & Partners, LLC (“Gabelli & Partners”), collectively serve as general partners or investment managers to investment funds, including limited partnerships and offshore companies (collectively, “Investment Partnerships”) and separate accounts. We primarily manage assets across a range of risk and event arbitrage portfolios and in equity event-driven value strategies. The businesses earn management and incentive fees from their advisory activities. Management fees are largely based on a percentage of assets under management. Incentive fees are based on the percentage of the investment returns of certain clients’ portfolios. GCIA is an investment adviser registered with the Securities and Exchange Commission under the Investment Advisers Act of 1940,
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The unaudited interim condensed consolidated financial statements of AC Group included herein have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10 10 01 X. not not 10 December 31, 2023. The interim condensed consolidated financial statements include the accounts of AC Group and its subsidiaries. All intercompany transactions and balances have been eliminated. The details on the impact of consolidating certain partnership entities on the condensed consolidated financial statements can be seen in Note 4. For the three nine September 30, 2024 2023 no
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported on the condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Developments In December 2023, 2023 09, Income Taxes (Topic 740 Improvements to Income Tax Disclosures December 15, 2024, In November 2023, 2023 07, Segment Reporting (Topic 280 December 15, 2023 December 15, 2024,

Note 2 - Revenue (Tables)

Note 2 - Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Investment advisory and incentive fees Asset-based advisory fees $ 1,175 $ 1,265 $ 3,619 $ 3,871 Performance-based advisory fees 48 1 49 2 Sub-advisory fees 1,087 832 4,038 2,916 Total investment advisory and incentive fees 2,310 2,098 7,706 6,789 Other 105 102 315 258 Total revenues $ 2,415 $ 2,200 $ 8,021 $ 7,047

Note 3 - Investments in Secur_2

Note 3 - Investments in Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]	September 30, 2024 December 31, 2023 Cost Fair Value Cost Fair Value Debt - Trading Securities: U.S. Treasury Bills $ 114,578 $ 115,829 $ 88,300 $ 89,155 Equity Securities: Common stocks 229,350 244,874 198,269 191,346 Mutual funds 651 1,450 566 1,186 Other investments 4,164 3,345 5,166 4,051 Total investments in equity securities 234,165 249,669 204,001 196,583 Total investments in securities $ 348,743 $ 365,498 $ 292,301 $ 285,738 September 30, 2024 December 31, 2023 Cost Fair Value Cost Fair Value Closed-end funds $ 39,924 $ 57,898 $ 39,680 $ 53,048 Mutual funds 54,898 82,457 50,136 73,703 Total investments in affiliated registered investment companies $ 94,822 $ 140,355 $ 89,816 $ 126,751
Security Sold Short [Table Text Block]	September 30, 2024 December 31, 2023 Cost Fair Value Cost Fair Value Common stocks $ 6,604 $ 6,838 $ 5,227 $ 5,035 Other investments 114 538 631 883 Total securities sold, not yet purchased $ 6,718 $ 7,376 $ 5,858 $ 5,918

Note 4 - Investment Partnersh_2

Note 4 - Investment Partnerships and Other Entities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Condensed Balance Sheet [Table Text Block]	September 30, 2024 Prior to Consolidated Assets Consolidation Entities As Reported Cash and cash equivalents $ 258,195 $ 2,673 $ 260,868 Investments in U.S. Treasury Bills 113,338 2,491 115,829 Investments in equity securities 183,191 66,478 249,669 Investments in affiliated registered investment companies 195,119 (54,764 ) 140,355 Investments in partnerships 159,717 (20,812 ) 138,905 Receivable from brokers 17,556 9,429 26,985 Investment advisory fees receivable 1,240 (7 ) 1,233 Other assets (1) 40,645 2,664 43,309 Total assets $ 969,001 $ 8,152 $ 977,153 Liabilities, redeemable noncontrolling interests and equity Securities sold, not yet purchased $ 6,903 $ 473 $ 7,376 Payable to brokers and other liabilities (1) 26,787 1,843 28,630 Dividends payable 42,494 - 42,494 Redeemable noncontrolling interests - 5,836 5,836 Total equity 892,817 - 892,817 Total liabilities, redeemable noncontrolling interests and equity $ 969,001 $ 8,152 $ 977,153 December 31, 2023 Prior to Consolidated Assets Consolidation Entities As Reported Cash and cash equivalents $ 299,508 $ 17,979 $ 317,487 Investments in U.S. Treasury Bills 79,714 9,441 89,155 Investments in equity securities 149,154 47,429 196,583 Investments in affiliated registered investment companies 181,641 (54,890 ) 126,751 Investments in partnerships 163,226 (20,252 ) 142,974 Receivable from brokers (1) 25,026 5,242 30,268 Investment advisory fees receivable 4,714 (3 ) 4,711 Other assets (1) 33,444 2,424 35,868 Total assets $ 936,427 $ 7,370 $ 943,797 Liabilities, redeemable noncontrolling interests and equity Securities sold, not yet purchased $ 5,639 $ 279 $ 5,918 Payable to brokers and other liabilities (1) 23,813 988 24,801 Redeemable noncontrolling interests - 6,103 6,103 Total equity 906,975 - 906,975 Total liabilities, redeemable noncontrolling interests and equity $ 936,427 $ 7,370 $ 943,797
Condensed Income Statement [Table Text Block]	Three Months Ended September 30, 2024 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 2,527 $ (112 ) $ 2,415 Operating loss (6,545 ) (371 ) (6,916 ) Total other income, net 36,353 886 37,239 Income before noncontrolling interests 23,242 148 23,390 Income attributable to noncontrolling interests - 148 148 Net income/(loss) $ 23,242 $ - $ 23,242 Three Months Ended September 30, 2023 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 2,310 $ (110 ) $ 2,200 Operating loss (3,156 ) (365 ) (3,521 ) Total other income, net 3,044 750 3,794 Income/(loss) before noncontrolling interests (16 ) 123 107 Income attributable to noncontrolling interests - 123 123 Net income/(loss) $ (16 ) $ - $ (16 ) Nine Months Ended September 30, 2024 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 8,349 $ (328 ) $ 8,021 Operating loss (14,423 ) (1,137 ) (15,560 ) Total other income, net 66,050 1,066 67,116 Income before noncontrolling interests 40,048 93 40,141 Income attributable to noncontrolling interests - 93 93 Net income/(loss) $ 40,048 $ - $ 40,048 Nine Months Ended September 30, 2023 Prior to Consolidated Consolidation Entities As Reported Total revenues $ 7,378 $ (331 ) $ 7,047 Operating loss (10,998 ) (1,127 ) (12,125 ) Total other income/(loss), net 38,670 (1,530 ) 37,140 Income before noncontrolling interests 21,109 320 21,429 Income attributable to noncontrolling interests - 320 320 Net income/(loss) $ 21,109 $ - $ 21,109
Schedule of Variable Interest Entities [Table Text Block]	September 30, 2024 December 31, 2023 Cash and cash equivalents $ 285 $ 302 Investments in equity securities 10,458 9,695 Receivable from brokers 22 166 Accrued expenses and other liabilities (35 ) (46 ) Redeemable noncontrolling interests (472 ) (451 ) AC Group's net interest in consolidated VIE $ 10,258 $ 9,666

Note 5 - Fair Value (Tables)

Note 5 - Fair Value (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	September 30, 2024 Assets Level 1 Level 2 Level 3 Total Cash equivalents $ 259,247 $ - $ - $ 259,247 Investments in securities (including GAMCO stock): Trading - U.S. Treasury Bills 115,829 - - 115,829 Common stocks 242,017 822 2,035 244,874 Mutual funds 1,450 - - 1,450 Other 2,571 648 126 3,345 Total investments in securities 361,867 1,470 2,161 365,498 Investments in affiliated registered investment companies: Closed-end funds - equity securities 48,042 - - 48,042 Preferred securities issued by Closed-end funds (a) - - 9,856 9,856 Mutual funds 82,457 - - 82,457 Total investments in affiliated registered investment companies 130,499 - 9,856 140,355 Total investments held at fair value 492,366 1,470 12,017 505,853 Total assets at fair value $ 751,613 $ 1,470 $ 12,017 $ 765,100 Liabilities Common stocks $ 6,838 $ - $ - $ 6,838 Other 35 503 - 538 Securities sold, not yet purchased 6,873 503 - 7,376 Total liabilities at fair value $ 6,873 $ 503 $ - $ 7,376 December 31, 2023 Assets Level 1 Level 2 Level 3 Total Cash equivalents $ 315,017 $ - $ - $ 315,017 Investments in securities (including GAMCO stock): Trading - U.S. Treasury Bills 89,155 - - 89,155 Common stocks 187,963 1,348 2,035 191,346 Mutual funds 1,186 - - 1,186 Other 3,347 485 219 4,051 Total investments in securities 281,651 1,833 2,254 285,738 Investments in affiliated registered investment companies: Closed-end funds - equity securities 44,692 - - 44,692 Preferred securities issued by Closed-end funds (a) - - 8,356 8,356 Mutual funds 73,703 - - 73,703 Total investments in affiliated registered investment companies 118,395 - 8,356 126,751 Total investments held at fair value 400,046 1,833 10,610 412,489 Total assets at fair value $ 715,063 $ 1,833 $ 10,610 $ 727,506 Liabilities Common stocks $ 5,035 $ - $ - $ 5,035 Other 579 304 - 883 Securities sold, not yet purchased 5,614 304 - 5,918 Total liabilities at fair value $ 5,614 $ 304 $ - $ 5,918
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, Assets: 2024 2023 2024 2023 Beginning balance $ 12,017 $ 14,491 $ 10,610 $ 13,774 Total gains/(losses) - (1 ) 100 (34 ) Purchases - - 3,900 1,000 Sales/return of capital - (880 ) (2,593 ) (1,130 ) Ending balance $ 12,017 $ 13,610 $ 12,017 $ 13,610 Changes in net unrealized gain/(loss) included in Net gain/(loss) from investments related to level 3 assets still held as of the reporting date $ - $ (1 ) $ 100 $ (34 )

Note 7 - Earnings Per Share (Ta

Note 7 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net income/(loss) attributable to Associated Capital's shareholders $ 23,242 $ (16 ) $ 40,048 $ 21,109 Weighted average number of shares outstanding - basic and diluted 21,275 21,672 21,389 21,836 Basic and Diluted EPS $ 1.09 $ 0.00 $ 1.87 $ 0.97

Note 8 - Equity (Tables)

Note 8 - Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share-Based Payment Arrangement, Cost by Plan [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Stock-based compensation expense $ 734 $ 752 $ 1,491 $ 957 Remaining expense to be recognized, if all vesting conditions are met (1) 6,751 5,607 Weighted average remaining contractual term (in years) 2.1 2.1
Share-Based Payment Arrangement, Activity [Table Text Block]	PRSAs Weighted Average Grant Date Fair Value Balance at December 31, 2023 233,695 $ 37.38 Granted - - Forfeited - - Vested - - Balance at March 31, 2024 233,695 $ 37.38 Granted 97,200 34.28 Forfeited - - Vested (27,300 ) 35.82 Balance at June 30, 2024 303,595 $ 36.53 Granted - - Forfeited (2,000 ) 36.95 Vested - - Balance at September 30, 2024 301,595 $ 36.53
Class of Treasury Stock [Table Text Block]	For the three months ended September 30, 2024 Number of shares purchased Average price per share Remaining repurchase authorization June 30, 2024 323,841 Share repurchases under stock repurchase program (1) (107,218 ) $ 31.80 Remaining repurchase authorization September 30, 2024 (2) 416,623 For the nine months ended September 30, 2024: Remaining repurchase authorization December 31, 2023 156,664 Share repurchases under stock repurchase program (1) (290,041 ) $ 33.01 Remaining repurchase authorization September 30, 2024 (2) 416,623 For the three months ended September 30, 2023: Remaining repurchase authorization June 30, 2023 345,175 Share repurchases under stock repurchase program (1) (103,169 ) $ 36.98 Remaining repurchase authorization September 30, 2023 242,006 For the nine months ended September 30, 2023: Remaining repurchase authorization December 31, 2022 609,352 Share repurchases under stock repurchase program (1) (367,346 ) $ 36.43 Remaining repurchase authorization September 30, 2023 242,006

Supplemental Disclosure of No_2

Supplemental Disclosure of Non-cash Activity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 2	$ 2.1	$ 0.1
Dividends Payable	$ 42,494	$ 42,494		$ 0
Common Class A [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 2	$ 2.1	0.1
Common Class B [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 2	$ 2.1	$ 0.1

Note 2 - Revenue - Disaggregati

Note 2 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total revenues	$ 2,415	$ 2,200	$ 8,021	$ 7,047
Asset Based Advisory Fees [Member]
Total revenues	1,175	1,265	3,619	3,871
Performance Based Advisory Fees [Member]
Total revenues	48	1	49	2
Sub Advisory Fees [Member]
Total revenues	1,087	832	4,038	2,916
Investment Advice [Member]
Total revenues	2,310	2,098	7,706	6,789
Other Miscellaneous Revenues [Member]
Total revenues	$ 105	$ 102	$ 315	$ 258

Note 3 - Investments in Secur_3

Note 3 - Investments in Securities (Details Textual) $ / shares in Units, shares in Millions, $ in Millions	Sep. 30, 2024 USD ($) $ / shares shares
Dividends Receivable | $	$ 4.6
Investment Owned, Balance, Shares (in shares) | shares	2.3
GAMCO Investors [Member]
Dividends Payable, Amount Per Share (in dollars per share) | $ / shares	$ 2

Note 3 - Investments in Secur_4

Note 3 - Investments in Securities - Investments in Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Investments in U.S. Treasury Bills with maturities greater than 3 months	$ 115,829	$ 89,155
Equity Securities	234,165	204,001
Investments in equity securities	249,669	196,583
Total investments in securities	348,743	292,301
Total investments in securities, fair value	365,498	285,738
Investment, Affiliated Issuer [Member]
Investment in registered investment companies, cost	94,822	89,816
Investments in affiliated registered investment companies, fair value	140,355	126,751
Closed End Funds [Member] | Investment, Affiliated Issuer [Member]
Investment in registered investment companies, cost	39,924	39,680
Investments in affiliated registered investment companies, fair value	57,898	53,048
US Treasury Bill Securities [Member]
U.S. Treasury Bills	114,578	88,300
Investments in U.S. Treasury Bills with maturities greater than 3 months	115,829	89,155
Mutual Fund [Member]
Equity Securities	651	566
Investments in equity securities	1,450	1,186
Mutual Fund [Member] | Investment, Affiliated Issuer [Member]
Investment in registered investment companies, cost	54,898	50,136
Investments in affiliated registered investment companies, fair value	82,457	73,703
Common Stock [Member]
Equity Securities	229,350	198,269
Investments in equity securities	244,874	191,346
Other Investments [Member]
Equity Securities	4,164	5,166
Investments in equity securities	$ 3,345	$ 4,051

Note 3 - Investments in Secur_5

Note 3 - Investments in Securities - Securities Sold, Not Yet Purchased (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Total securities sold, not yet purchased, cost	$ 6,718	$ 5,858
Total securities sold, not yet purchased, fair value	7,376	5,918
Common Stock [Member]
Total securities sold, not yet purchased, cost	6,604	5,227
Total securities sold, not yet purchased, fair value	6,838	5,035
Other Investments [Member]
Total securities sold, not yet purchased, cost	114	631
Total securities sold, not yet purchased, fair value	$ 538	$ 883

Note 4 - Investment Partnersh_3

Note 4 - Investment Partnerships and Other Entities (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	$ 99,100	$ 107,400
Investments in Unaffiliated Entities	39,800	35,600
Assets	977,153	943,797
Liabilities	78,500	30,719
Redeemable Noncontrolling Interest, Equity, Carrying Amount	5,836	6,103
Net Assets	10,258	9,666
Voting Interest Entities [Member]
Assets	73,000	72,400
Liabilities	2,500	1,400
Redeemable Noncontrolling Interest, Equity, Carrying Amount	5,400	5,600
Net Assets	$ 65,100	$ 65,400
Minimum [Member]
Notice Period for Redeeming Investments in Unaffiliated Entities (Day)	30 days
Maximum [Member]
Notice Period for Redeeming Investments in Unaffiliated Entities (Day)	95 days

Note 4 - Investment Partnersh_4

Note 4 - Investment Partnerships and Other Entities - Net Impact of the Consolidated Investment Partnerships and Other Entities on the Statements of Financial Condition (Details) - USD ($) $ in Thousands		Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)		$ 260,868		$ 317,487	$ 381,253
Investments in U.S. Treasury Bills		115,829		89,155
Investments in equity securities		249,669		196,583
Investments in affiliated registered investment companies		140,355		126,751
Investments in partnerships		138,905		142,974
Receivable from brokers		26,985		30,268
Investment advisory fees receivable		1,233		4,711
Other assets	[1]	43,309		35,868
Total assets		977,153		943,797
Securities sold, not yet purchased		7,376		5,918
Payable to brokers and other liabilities(1)		28,630		24,801
Dividend payable		42,494		0
Redeemable noncontrolling interests		5,836		6,103
Total equity		892,817	$ 915,479	906,975	$ 895,736	$ 899,567	$ 890,196
Total liabilities, redeemable noncontrolling interests and equity		977,153		943,797
Consolidated Entity, Excluding Consolidated Entities [Member]
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)		258,195		299,508
Investments in U.S. Treasury Bills		113,338		79,714
Investments in equity securities		183,191		149,154
Investments in affiliated registered investment companies		195,119		181,641
Investments in partnerships		159,717		163,226
Receivable from brokers		17,556		25,026
Investment advisory fees receivable		1,240		4,714
Other assets	[1]	40,645		33,444
Total assets		969,001		936,427
Securities sold, not yet purchased		6,903		5,639
Payable to brokers and other liabilities(1)	[1]	26,787		23,813
Dividend payable		42,494
Redeemable noncontrolling interests		0		0
Total equity		892,817		906,975
Total liabilities, redeemable noncontrolling interests and equity		969,001		936,427
Consolidated Entities [Member]
Cash and cash equivalents (includes U.S. Treasury Bills with maturities of 3 months or less)		2,673		17,979
Investments in U.S. Treasury Bills		2,491		9,441
Investments in equity securities		66,478		47,429
Investments in affiliated registered investment companies		(54,764)		(54,890)
Investments in partnerships		(20,812)		(20,252)
Receivable from brokers		9,429		5,242
Investment advisory fees receivable		(7)		(3)
Other assets	[1]	2,664		2,424
Total assets		8,152		7,370
Securities sold, not yet purchased		473		279
Payable to brokers and other liabilities(1)		1,843		988
Dividend payable		0
Redeemable noncontrolling interests		5,836		6,103
Total equity		0		0
Total liabilities, redeemable noncontrolling interests and equity		$ 8,152		$ 7,370
[1]Represents the summation of multiple captions from the condensed consolidated statements of financial condition.

Note 4 - Investment Partnersh_5

Note 4 - Investment Partnerships and Other Entities - Net Impact of Consolidated Entities on the Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total revenues	$ 2,415	$ 2,200	$ 8,021	$ 7,047
Operating loss	(6,916)	(3,521)	(15,560)	(12,125)
Total other income, net	37,239	3,794	67,116	37,140
Income before noncontrolling interests	23,390	107	40,141	21,429
Income attributable to noncontrolling interests	148	123	93	320
Net income/(loss)	23,242	(16)	40,048	21,109
Consolidated Entity, Excluding Consolidated Entities [Member]
Total revenues	2,527	2,310	8,349	7,378
Operating loss	(6,545)	(3,156)	(14,423)	(10,998)
Total other income, net	36,353	3,044	66,050	38,670
Income before noncontrolling interests	23,242	(16)	40,048	21,109
Income attributable to noncontrolling interests	0	0	0	0
Net income/(loss)	23,242	(16)	40,048	21,109
Consolidated Entities [Member]
Total revenues	(112)	(110)	(328)	(331)
Operating loss	(371)	(365)	(1,137)	(1,127)
Total other income, net	886	750	1,066	(1,530)
Income before noncontrolling interests	148	123	93	320
Income attributable to noncontrolling interests	148	123	93	320
Net income/(loss)	$ 0	$ 0	$ 0	$ 0

Note 4 - Investment Partnersh_6

Note 4 - Investment Partnerships and Other Entities - Balances Related to VIEs (Details) - USD ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Cash and cash equivalents		$ 260,868	$ 317,487	$ 381,253
Investments in equity securities		249,669	196,583
Receivable from brokers		26,985	30,268
Redeemable noncontrolling interests		(5,836)	(6,103)
AC Group's net interest in consolidated VIE		10,258	9,666
Variable Interest Entity, Primary Beneficiary [Member]
Cash and cash equivalents		285	302
Investments in equity securities		10,458	9,695
Receivable from brokers		22	166
Accrued expenses and other liabilities	[1]	(35)	(46)
Redeemable noncontrolling interests		$ (472)	$ (451)
[1]Represents the summation of multiple captions from the condensed consolidated statements of financial condition.

Note 5 - Fair Value (Details Te

Note 5 - Fair Value (Details Textual) - US Treasury Securities [Member] - Measurement Input, Discount Rate [Member]	Sep. 30, 2024
Minimum [Member]
Debt Securities, Available-for-Sale, Measurement Input	3.57
Maximum [Member]
Debt Securities, Available-for-Sale, Measurement Input	4.63
Weighted Average [Member]
Debt Securities, Available-for-Sale, Measurement Input	4.37

Note 5 - Fair Value - Assets an

Note 5 - Fair Value - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Investments in U.S. Treasury Bills with maturities greater than 3 months	$ 115,829	$ 89,155
Investments in equity securities	249,669	196,583
Total investments in securities	365,498	285,738
Securities sold, not yet purchased	7,376	5,918
US Treasury Bill Securities [Member]
Investments in U.S. Treasury Bills with maturities greater than 3 months	115,829	89,155
Common Stock [Member]
Investments in equity securities	244,874	191,346
Mutual Fund [Member]
Investments in equity securities	1,450	1,186
Other Investments [Member]
Investments in equity securities	3,345	4,051
Fair Value, Recurring [Member]
Cash equivalents	259,247	315,017
Total investments in securities	365,498	285,738
Investments in affiliated registered investment companies	140,355	126,751
Investment, fair value	505,853	412,489
Total assets at fair value	765,100	727,506
Securities sold, not yet purchased	7,376	5,918
Total liabilities at fair value	7,376	5,918
Fair Value, Recurring [Member] | US Treasury Bill Securities [Member]
Investments in U.S. Treasury Bills with maturities greater than 3 months	115,829	89,155
Fair Value, Recurring [Member] | Common Stock [Member]
Investments in equity securities	244,874	191,346
Securities sold, not yet purchased	6,838	5,035
Fair Value, Recurring [Member] | Mutual Fund [Member]
Investments in equity securities	1,450	1,186
Investments in affiliated registered investment companies	82,457	73,703
Fair Value, Recurring [Member] | Other Investments [Member]
Investments in equity securities	3,345	4,051
Securities sold, not yet purchased	538	883
Fair Value, Recurring [Member] | Closed End Funds [Member]
Investments in affiliated registered investment companies	48,042	44,692
Fair Value, Recurring [Member] | Preferred Securities From Closed End Funds [Member]
Investments in affiliated registered investment companies	9,856	8,356
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents	259,247	315,017
Total investments in securities	361,867	281,651
Investments in affiliated registered investment companies	130,499	118,395
Investment, fair value	492,366	400,046
Total assets at fair value	751,613	715,063
Securities sold, not yet purchased	6,873	5,614
Total liabilities at fair value	6,873	5,614
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury Bill Securities [Member]
Investments in U.S. Treasury Bills with maturities greater than 3 months	115,829	89,155
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Investments in equity securities	242,017	187,963
Securities sold, not yet purchased	6,838	5,035
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Mutual Fund [Member]
Investments in equity securities	1,450	1,186
Investments in affiliated registered investment companies	82,457	73,703
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Other Investments [Member]
Investments in equity securities	2,571	3,347
Securities sold, not yet purchased	35	579
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Closed End Funds [Member]
Investments in affiliated registered investment companies	48,042	44,692
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Preferred Securities From Closed End Funds [Member]
Investments in affiliated registered investment companies	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Cash equivalents	0	0
Total investments in securities	1,470	1,833
Investments in affiliated registered investment companies	0	0
Investment, fair value	1,470	1,833
Total assets at fair value	1,470	1,833
Securities sold, not yet purchased	503	304
Total liabilities at fair value	503	304
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury Bill Securities [Member]
Investments in U.S. Treasury Bills with maturities greater than 3 months	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Common Stock [Member]
Investments in equity securities	822	1,348
Securities sold, not yet purchased	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Mutual Fund [Member]
Investments in equity securities	0	0
Investments in affiliated registered investment companies	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other Investments [Member]
Investments in equity securities	648	485
Securities sold, not yet purchased	503	304
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Closed End Funds [Member]
Investments in affiliated registered investment companies	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Preferred Securities From Closed End Funds [Member]
Investments in affiliated registered investment companies	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Cash equivalents	0	0
Total investments in securities	2,161	2,254
Investments in affiliated registered investment companies	9,856	8,356
Investment, fair value	12,017	10,610
Total assets at fair value	12,017	10,610
Securities sold, not yet purchased	0	0
Total liabilities at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Treasury Bill Securities [Member]
Investments in U.S. Treasury Bills with maturities greater than 3 months	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Common Stock [Member]
Investments in equity securities	2,035	2,035
Securities sold, not yet purchased	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Mutual Fund [Member]
Investments in equity securities	0	0
Investments in affiliated registered investment companies	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Other Investments [Member]
Investments in equity securities	126	219
Securities sold, not yet purchased	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Closed End Funds [Member]
Investments in affiliated registered investment companies	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Preferred Securities From Closed End Funds [Member]
Investments in affiliated registered investment companies	$ 9,856	$ 8,356

Note 5 - Fair Value - Additiona

Note 5 - Fair Value - Additional Information About Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Beginning balance	$ 12,017	$ 14,491	$ 10,610	$ 13,774
Total gains/(losses)	0	(1)	100	(34)
Purchases	0	0	3,900	1,000
Sales/return of capital	0	(880)	(2,593)	(1,130)
Ending balance	12,017	13,610	12,017	13,610
Changes in net unrealized gain/(loss) included in Net gain/(loss) from investments related to level 3 assets still held as of the reporting date	$ 0	$ (1)	$ 100	$ (34)

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Effective Income Tax Rate Reconciliation, Percent	22.10%	14.30%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%

Note 7 - Earnings Per Share - C

Note 7 - Earnings Per Share - Computations of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income/(loss) attributable to Associated Capital's shareholders	$ 23,242	$ (16)	$ 40,048	$ 21,109
Weighted average number of shares outstanding - basic and diluted (in shares)	21,275	21,672	21,389	21,836
Basic (in dollars per share)	$ 1.09	$ 0	$ 1.87	$ 0.97

Note 8 - Equity (Details Textua

Note 8 - Equity (Details Textual) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares		Sep. 30, 2023 USD ($) shares	Jun. 30, 2024 shares	Sep. 30, 2024 USD ($) $ / shares shares		Sep. 30, 2023 USD ($) $ / shares shares	Aug. 07, 2024 shares	Feb. 06, 2024 shares	Dec. 31, 2023 USD ($) shares	Jun. 30, 2023 shares	Dec. 31, 2022 shares	May 08, 2018 shares	Aug. 03, 2017 shares	Feb. 07, 2017 shares	Dec. 31, 2015 shares
Employee-related Liabilities	$ 17,488				$ 17,488					$ 15,169
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares) | shares								200,000	350,000				500,000	1,000,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased (in shares) | shares	416,623	[1]	242,006	323,841	416,623	[1]	242,006			156,664	345,175	609,352			500,000
Treasury Stock, Value, Acquired, Cost Method	$ 3,410		$ 3,815		$ 9,574		$ 13,381
Common Stock, Dividends, Per Share, Declared (in dollars per share) | $ / shares	$ 2				$ 2.1		$ 0.1
Dividends	$ 42,494		$ 0		$ 44,632		$ 2,188
Maximum [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares) | shares																500,000
Phantom Restricted Stock Award [Member]
Employee-related Liabilities	$ 4,000				$ 4,000					$ 3,500
Phantom Restricted Stock Award [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				30%
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				3 years
Phantom Restricted Stock Award [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				70%
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				5 years
Common Class A [Member]
Number of Votes Per Share				1
Common Stock, Dividends, Per Share, Declared (in dollars per share) | $ / shares	$ 2				$ 2.1		$ 0.1
Common Class B [Member]
Number of Votes Per Share				10
Common Stock, Dividends, Per Share, Declared (in dollars per share) | $ / shares	$ 2				$ 2.1		$ 0.1
[1]On February 6, 2024, the Board of Directors authorized the repurchase of an additional 350,000 shares.

Note 8 - Equity - Summary of St

Note 8 - Equity - Summary of Stock-based Compensation and Unrecognized Compensation (Details) - Phantom Restricted Stock Award [Member] - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stock-based compensation expense		$ 734	$ 752	$ 1,491	$ 957
Remaining expense to be recognized, if all vesting conditions are met(1)	[1]	$ 6,751	$ 5,607	$ 6,751	$ 5,607
Weighted average remaining contractual term (in years) (Year)				2 years 1 month 6 days	2 years 1 month 6 days
[1]Does not include an estimate for projected future dividends.

Note 8 - Equity - Phantom RSA A

Note 8 - Equity - Phantom RSA Activity (Details) - Phantom Restricted Stock Award [Member] - $ / shares	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024
Balance, shares (in shares)	303,595	233,695	233,695
Balance, weighted average grant date fair value (in dollars per share)	$ 36.53	$ 37.38	$ 37.38
Granted, shares (in shares)	0	97,200	0
Granted, weighted average grant date fair value (in dollars per share)	$ 0	$ 34.28	$ 0
Forfeited, shares (in shares)	(2,000)	0	0
Forfeited, weighted average grant date fair value (in dollars per share)	$ 36.95	$ 0	$ 0
Vested, shares (in shares)	0	(27,300)	0
Vested, weighted average grant date fair value (in dollars per share)	$ 0	$ 35.82	$ 0
Balance, shares (in shares)	301,595	303,595	233,695
Balance, weighted average grant date fair value (in dollars per share)	$ 36.53	$ 36.53	$ 37.38

Note 8 - Equity - Stock Repurch

Note 8 - Equity - Stock Repurchase Activity (Details) - $ / shares		3 Months Ended			9 Months Ended
		Sep. 30, 2024		Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023
Remaining repurchase authorization (in shares)		323,841		345,175	156,664		609,352
Share repurchases under stock repurchase program (1) (in shares)	[1]	(107,218)		(103,169)	(290,041)		(367,346)
Share repurchases under stock repurchase program (1) (in dollars per share)	[1]	$ 31.8		$ 36.98	$ 33.01		$ 36.43
Remaining repurchase authorization (in shares)		416,623	[2]	242,006	416,623	[2]	242,006
[1]Repurchases totaled $2.2 million and $7.6 million for the three-month periods ended June 30, 2024 and 2023, respectively. Repurchases totaled $6.2 and $9.6 million for the six-month periods ended June 30, 2024 and 2023, respectively.[2]On February 6, 2024, the Board of Directors authorized the repurchase of an additional 350,000 shares.

Note 9 - Goodwill (Details Text

Note 9 - Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Goodwill	$ 3,519		$ 3,519		$ 3,519
Goodwill, Impairment Loss	0	$ 0	0	$ 0
Gabelli Company Investment Advisers Inc [Member]
Goodwill	$ 3,400		$ 3,400		$ 3,400

Note 11 - Subsequent Events (De

Note 11 - Subsequent Events (Details Textual) - $ / shares			1 Months Ended	3 Months Ended		9 Months Ended
		Nov. 08, 2024	Nov. 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Treasury Stock, Shares, Acquired (in shares)	[1]			107,218	103,169	290,041	367,346
Shares Acquired, Average Cost Per Share (in dollars per share)	[1]			$ 31.8	$ 36.98	$ 33.01	$ 36.43
Common Stock, Dividends, Per Share, Declared (in dollars per share)				2		2.1	0.1
Common Class A [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)				2		2.1	0.1
Common Class B [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)				$ 2		$ 2.1	$ 0.1
Subsequent Event [Member]
Treasury Stock, Shares, Acquired (in shares)			14,625
Shares Acquired, Average Cost Per Share (in dollars per share)			$ 36.17
Subsequent Event [Member] | Common Class A [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.1
Subsequent Event [Member] | Common Class B [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.1
[1]Repurchases totaled $2.2 million and $7.6 million for the three-month periods ended June 30, 2024 and 2023, respectively. Repurchases totaled $6.2 and $9.6 million for the six-month periods ended June 30, 2024 and 2023, respectively.