Slide 1: Q2 2026 Investor Presentation
Q2 2026 Investor Presentation August 6th, 2026
Slide 2: Disclaimer
Disclaimer General. This presentation (this “Presentation”) is provided solely for informational purposes. This Presentation is subject to update, completion, revision, verification and further amendment without notice. None of Abacus Global Management, Inc. (the “Company”, "Abacus", Abacus Global M
Slide 3: Abacus Global Management Overview
Abacus Global Management Overview Established in 2004, Abacus is a ~$3.5 Billion in AUM1 ~325 Employees global alternative asset manager, across longevity-based assets between origination, asset revolutionizing financial services and a suite of ETF solutions management, wealth through expert asset m
Slide 4: 20+ Years of Growth
20+ Years of Growth Key Milestones at a Glance 2004 $10B+ 6 30+ 4 COMPANY FACE VALUE GLOBAL OFFICES/ COUNTRIES BUSINESS FOUNDED PURCHASED REP LOCATIONS REACHED DIVISIONS 2004 ~2010s 2019 Jul 2023 2024 Feb 2025 Dec 2025 Founded in National scale; JV with a $750B+ IPO on Asset Management & Rebranded t
Slide 5: The Abacus Advantage: Four Verticals, One Vision
The Abacus Advantage: Four Verticals, One Vision Abacus Life Solutions Abacus Asset Group The Foundation The Growth Engine Originates assets for internal and other institutional Manages longevity funds and ETFs, delivering strong funds risk-adjusted returns through tailored investment Over $10
Slide 6: Why Abacus? Three Pillars of Corporate Strategy
Why Abacus? Three Pillars of Corporate Strategy Building Durable Value Through Market Leadership 1 2 3 Dominant Player in Fee Related Exceptional Capital Underpenetrated Earnings = Multiple Efficiency Market Expansion Annual TAM: ~$224B1 Book Turnover: 2.0x/year5 Current Mix: ~13%5 Abacus Market Sha
Slide 7: Executing on Strategy Growth – Q2 2026
Executing on Strategy Growth – Q2 2026 Maximizing Shareholder Value YoY Revenue YoY Growth in Total Capital Growth Capital Deployed Inflows2 Abacus seeks to strategically enhance shareholder value through a multifaceted approach that includes robust financial performance, technological innovation, a
Slide 8: Q3 2026 Guidance
Q3 2026 Guidance Enhancing Near-Term Visibility Q3 2025 Q3 2026 Metric Implied YoY Change (%) Actual Guidance Adjusted Net Income (Gross)1 $23.6 million $26 million - $28 million Up to +19% Adjusted EPS (Gross)1 $0.24 $0.26 - $0.28 Up to +17% $26M - $28M Key Assumptions and Commentary $23.6M Quart
Slide 9: FY 2026 Guidance
FY 2026 Guidance Positioned for Continued Growth FY 2025 FY 2026 Metric Implied YoY Change (%) Actual Guidance Adjusted Net Income (Gross)1 $85.7 million $100 million - $106 million Up to +24% Adjusted EPS (Gross)1 $0.89 $1.00 - $1.05 Up to +18% $100M - $106M Key Assumptions and Commentary $85.7M
Slide 10: From Origination to Platform
From Origination to Platform The Revenue Transformation Underway Key Growth Drivers by Division Revenue Mix Evolution Securitization created third distribution channel, compressing capital costs and accelerating YTD 2028E 2030E turnover Divisions Life Solutions 88% 40% 30% Tertiary market expans
Slide 11: Abacus Life Solutions: Market Opportunity
Abacus Life Market Opportunity Solutions:: Life insurance represents one of the largest TAMs in alternative investments, with $14T1 in outstanding individual policies Secondary Market — ~$224 Billion2 Policy Sourcing & Origination Traditional life settlement sourcing via DTC, Broker and Agent ch
Slide 12: Abacus Asset Group: Longevity Funds
20-years of combined track record Abacus Over $10 billion in face value of policies transacted Over $6 billion in face value realized through maturities or sales Asset Group: ~$2.6 billion of fee-paying AUM across the longevity funds Longevity On-shore income funds 3-to-10-year structures with t
Slide 13: Abacus Longevity Assets Distribution Strategy
3 Channels Abacus Multiple Pathways to Institutional Capital Longevity 1 Institutional Sales Assets Direct whole-asset sales to institutional buyers seeking longevity exposure 20+ years of buyer relationships across asset managers, family offices, and insurers Distribution Competitive pricing fr
Slide 14: Abacus Asset Group: Management
Abacus Asset 3,713 3,560 $7.7B Group: Policies Serviced Active Portfolio Insureds Comprehensive Face Amount Total Coverage Management Tracking Managed Policy Servicing— Ensuring Integrity & Multi-Fund Servicing: Real-Time Reporting: Timeliness 15 Different Funds Live Data + Monthly Reports Cus
Slide 15: Abacus Asset Group: Tokenization
Abacus Asset Group: Tokenization Bringing On-Chain Infrastructure to the $14 Trillion Life Insurance Asset Class Not a crypto strategy but financial infrastructure. An immutable, on-chain record of each policy's chain of title, liens, and cash-flow rights, making secondary life insurance more transp
Slide 16: Abacus Asset Group: Suite of ETF Solutions
Abacus Abacus FCF Advisors Asset Group: The Abacus Free Cash Flow Leaders Model focuses on the core factors Suite of ETF of FCF-ROIC to generate returns from organic and sustainable sources: Prudent Capital Expenditure, High Cash Flow Margin, Strong Asset Turnover, and Low Accruals. Solutions Featur
Slide 17: Abacus Intel
97% <1% National coverage False positive rate MVerify® is one validation engine—aggregating SSA, state vital records, Abacus Intel obituary feeds, and other proprietary sources. Validated mortalities = realized gains, reduced leakage, and higher Advanced Technology confidence in projections. A dat
Slide 18: Abacus Intel: Built to Scale
Abacus Intel: Built to Scale Unlocking New Revenue Channels From Insurance to Pensions +220% YoY Increase in Lives Tracked 100+ Government and Union Systems Now Using Abacus Intel Number of Lives Tracked – Abacus Intel High-probability Market Opportunities Paid Lives Market segment Estimated lives t
Slide 19: Abacus Wealth Advisors: LifeARC
Abacus Wealth Advisors: LifeARC Lifespan is Not a Straight Line—It is an ARC of Probabilities The Planning Problem Portfolio Duration Drawdown Strategy Retirement Income Traditional financial planning treats every client Align asset allocation to Structure withdrawals Optimize timing and like the st
Slide 20: Abacus Wealth Advisors: Manning & Napier
Abacus Wealth Advisors: Manning & Napier The Strategic Proof Point The minority investment that proves the model: one relationship, three ways to turn consumer scale into durable asset-management growth. Lead Generation & Referrals Product Development & Distribution Joint Client Solutions Abacus Lif
Slide 21: We Control the Entire Asset Value Chain
We Control the Entire Asset Value Chain Vertical integration drives superior outcomes Spreads at Management Servicing Performance origination fees fees incentive fees Sourcing: Portfolio Servicing: Global Distribution Access to Life Management: In-house servicing Network: Solutions direct-to-
Slide 22: Q2 2026 Financial Overview
Q2 2026 Financial Overview 22
Slide 23: Q2 2026 Financial Performance Highlights
Q2 2026 Financial Performance Highlights Key Quarterly Achievements Q2 2026 vs Q2 2025 Performance 1 Total revenue increased to $73.0 million, compared to $56.2 million in the prior-year period 30% 27% 24% Revenue % Adj. EBITDA % Adj. Net Income GAAP Net Income attributable to shareholders was $6.6
Slide 24: Consolidated Proforma Historical Financial KPIs (Q2 2024 – Q2 2026)
Consolidated Proforma Historical Financial KPIs (Q2 2024 – Q2 2026) Revenue Adjusted Net Income1 ($ in millions) ($ in millions) $27.1 $71.9 $73.0 $23.6 $23.0 $63.0 $21.9 $59.4 $20.1 $56.2 $17.3 $44.1 $14.9 $13.4 $33.2 $11.8 $29.1 $28.1 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026
Slide 25: Additional KPIs (Q2 2024 – Q2 2026)
Additional KPIs (Q2 2024 – Q2 2026) Gross Assets Under Management Fee Paying Assets Under Management1 $3.55B $3.55B $3.54B $3.28B $3.28B $3.24B $3.33B $2.99B $3.07B $3.11B $3.25B $299.07M $2.78B Balance Sheet Longevity Funds Longevity Funds $2.57B ETFs ETFs $666.18M Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q
Slide 26: Additional KPIs (Q1 2024 – Q2 2026)
Additional KPIs (Q1 2024 – Q2 2026) Annualized Turnover Ratio vs. Target Holding Period Comparison: Owned vs. Sold Policies (Annualized Turnover Ratio) (# of Days) 3.0x 400 300 2.0x 2.0x 230 200 1.0x 153 100 0.0x 0 Actual Turnover Target Range (1.5-2.0x) Days Held (Owned Policies) Days Held (Sold Po
Slide 27: Q2 2026 Financial Appendix
Q2 2026 Financial Appendix 27
Slide 28: Income Statement (Unaudited)
Abacus Global Management, Inc. Income Statement (Unaudited) Three Months Ended June 30, Six Months Ended June 30, 2026 2025 2026 2025 REVENUES: Asset management $ 776,361 $ 1,606,827 $ 1,818,804 $ 2,355,216 Asset management, related party 6,439,292 7,155,049 13,855,993 14,179,737 Life solutions 53,9
Slide 29: Income Statement (Unaudited) (cont'd)
Abacus Global Management, Inc. Income Statement (Unaudited) (cont’d) Three Months Ended June 30, Six Months Ended June 30, 2026 2025 2026 2025 OTHER INCOME (EXPENSE): Loss on change in fair value of warrant liability — 4,183,000 — (623,000) Interest expense (8,311,904) (8,752,145) (18,765,496) (18,3
Slide 30: Adjusted Net Income
Abacus Global Management, Inc. Adjusted Net Income Three Months Ended June 30, 2026 Three Months Ended June 30, 2025 [2] Gross Estimated Tax Net Gross Estimated Tax [2] Net NET INCOME ATTRIBUTABLE TO ABACUS GLOBAL MANAGEMENT, INC. $ 6,627,042 $— $ 6,627,042 $ 17,583,689 $— $ 17,583,689 Net income at
Slide 31: Adjusted EBITDA
Abacus Global Management, Inc. Adjusted EBITDA Three Months Ended June 30, Six Months Ended June 30, 2026 2025 2026 2025 NET INCOME $ 6,627,042 $ 17,610,929 $ 13,893,234 $ 23,009,955 Depreciation and amortization expense 3,962,445 5,184,083 7,896,531 9,942,629 Income tax expense 4,348,850 4,069,971
Slide 32: Balance Sheet
Abacus Global Management, Inc. Balance Sheet June 30, 2026 (Unaudited) December 31, 2025 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 23,388,190 $ 38,112,332 Accounts receivable 22,812,071 18,082,473 Accounts receivable, related party 10,127,137 9,320,103 Income taxes receivable 3,778,866 411,
Slide 33: Balance Sheet (cont'd)
Abacus Global Management, Inc. Balance Sheet (cont’d) June 30, 2026 (Unaudited) December 31, 2025 LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Current portion of long-term debt, at fair value $ 38,293,580 $ 114,424,000 Current portion of long-term debt 1,500,000 1,500
Slide 34: Balance Sheet (cont'd)
Abacus Global Management, Inc. Balance Sheet (cont’d) June 30, 2026 (Unaudited) December 31, 2025 COMMITMENTS AND CONTINGENCIES (Note 12) MEZZANINE EQUITY Series A convertible preferred stock, $0.0001 par value; 5,000 shares authorized; 5,000 shares issued and 5,000,000 5,000,000 outstanding at June
Slide 35: ROIC - ROE
Abacus Global Management, Inc. ROIC - ROE ABACUS GLOBAL MANAGEMENT RETURN ON INVESTED CAPITAL Three Months Ended Three Months Ended Six Months Ended Six Months Ended June 30, 2026 June 30, 2025 June 30, 2026 June 30, 2025 Total Assets $867,730,420 $ 848,357,920 $867,730,420 $ 848,357,920 Less: Intan
Slide 36: Disclaimer
Disclaimer The information contained herein is for informational purposes only and does not constitute an offer or solicitation. Information is obtained from sources believed to be reliable, and its accuracy and completeness are not guaranteed. Information does not constitute a recommendation of any
Slide 37: Global Management, Inc. NYSE | ABX
GLOBAL MANAGEMENT, INC. NYSE | ABX