The fair value of the Company’s financial assets and liabilities is determined in accordance with the fair value hierarchy. The pricing policies and procedures applied to the Company's Level 1 and Level 2 financial assets during the three months ended March 31, 2026 were consistent with those as described in the Company's Annual Report on Form 10-K at December 31, 2025. Level 1 financial assets and liabilities of the Company and consolidated VIEs consist mainly of equity securities and investments in open-end and closed-end investment products that are quoted daily. Level 2 financial assets primarily consist of Government National Mortgage Association (GNMA) mortgage-backed securities held by the Company's wholly-owned limited purpose federal thrift subsidiary, SEI Private Trust Company (SPTC), and Federal Home Loan Bank (FHLB) and other U.S. government agency short-term notes held by SIDCO. The financial assets held by SIDCO were purchased as part of a cash management program requiring only short term, top-tier investment grade government and corporate securities. The financial assets held by SPTC are debt securities issued by GNMA and are backed by the full faith and credit of the U.S. government. These securities were purchased for the sole purpose of satisfying applicable regulatory requirements and have maturity dates which range from 2027 to 2041. The Company's Level 3 financial liabilities at March 31, 2026 and December 31, 2025 consist entirely of the estimated fair value of the

The fair value of the Company's investments in funds sponsored by LSV is measured using the net asset value per share (NAV) as a practical expedient. The NAVs of the funds are calculated by the funds' independent custodian and are derived from the fair values of the underlying investments as of the reporting date. The investment funds sponsored by LSV allow for investor redemptions at the end of each calendar month. The investments measured using the NAV as a practical expedient have not been classified in the fair value hierarchy but are presented in the tables below to permit reconciliation to the amounts presented on the accompanying Consolidated Balance Sheets.


	At March 31, 2026
	Level 1		Level 2		Level 3		NAV as a Practical Expedient		Total
Financial Assets
SEI Investments Company
Equity securities	$	67,379	$	—	$	—	$	—	$	67,379
Available-for-sale debt securities	—		161,221		—		—		161,221
Securities owned	—		32,093		—		—		32,093
Investment funds sponsored by LSV	—		—		—		12,389		12,389
Investments in limited partnership funds	—		—		—		1,281		1,281
Total financial assets of SEI Investments Company	67,379		193,314		—		13,670		274,363
Consolidated VIEs
Equity securities	122,567		—		—		—		122,567
Total financial assets of consolidated VIEs	122,567		—		—		—		122,567
Total financial assets measured at fair value	$	189,946	$	193,314	$	—	$	13,670	$	396,930

Financial Liabilities
SEI Investments Company
Contingent considerations	$	—	$	—	$	7,834	$	—	$	7,834
Total financial liabilities of SEI Investments Company	—		—		7,834		—		7,834
Consolidated VIEs
Securities sold short	120,134		—		—		—		120,134
Total financial liabilities of consolidated VIEs	120,134		—		—		—		120,134
Total financial liabilities measured at fair value	$	120,134	$	—	$	7,834	$	—	$	127,968


	At December 31, 2025
	Level 1		Level 2		Level 3		NAV as a Practical Expedient		Total
Financial Assets
SEI Investments Company
Equity securities	$	67,414	$	—	$	—	$	—	$	67,414
Available-for-sale debt securities	—		158,690		—		—		158,690
Securities owned	—		33,777		—		—		33,777
Investment funds sponsored by LSV	—		—		—		11,593		11,593
Investments in limited partnership funds	—		—		—		1,158		1,158
Total financial assets of SEI Investments Company
Consolidated VIEs
Equity securities	113,119		—		—		—		113,119
Total financial assets of consolidated VIEs	113,119		—		—		—		113,119
Total financial assets measured at fair value	$	180,533	$	192,467	$	—	$	12,751	$	385,751

Financial Liabilities
SEI Investments Company
Contingent considerations	$	—	$	—	$	7,834	$	—	$	7,834
Total financial liabilities of SEI Investments Company	—		—		7,834		—		7,834
Consolidated VIEs
Securities sold short	108,243		—		—		—		108,243
Total financial liabilities of consolidated VIEs	108,243		—		—		—		108,243
Total financial liabilities measured at fair value	$	108,243	$	—	$	7,834	$	—	$	116,077