Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Changes in the Company's redeemable non-controlling interests are as follows:


	Redeemable Non-controlling Interests
Balance, December 31, 2025	$	243,959
Increase from acquisition	10,400
Net income attributable to non-controlling interests	1,749
Capital contributions from non-controlling interests, net	1,000
Capital distributions to non-controlling interests	(54)
Redemption value remeasurement	12,847
Balance, March 31, 2026	$	269,901

The calculations of basic and diluted earnings per share for the three months ended March 31, 2026 and 2025 are:


	Three Months Ended March 31,
	2026		2025
Net income	$	176,787	$	151,517
Less: Net income attributable to non-controlling interests	2,300		—
Net income attributable to SEI Investments Company	$	174,487	$	151,517
Shares used to compute basic earnings per common share	121,659,000		126,561,000
Dilutive effect of stock awards	2,835,000		2,889,000
Shares used to compute diluted earnings per common share	124,494,000		129,450,000
Basic earnings per common share	$	1.43	$	1.20
Diluted earnings per common share	$	1.40	$	1.17