Slide 1: Q1 2026 Investor Presentation
Q1 2026 Investor Presentation May 7th, 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: Disclaimer
Disclaimer Information provided is for informational and educational purposes only and is not a recommendation to take any particular action, or any action at all, nor an offer or solicitation to buy or sell any securities or services presented. It is not investment advice. Investing involves risk,
Slide 4: Abacus Global Management Overview
Abacus Global Management Overview Established in 2004, Abacus is a ~$3.6 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 5: 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 6: 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 7: Why Abacus? Three Pillars of Corporate Strategy
Why Abacus? Three Pillars of Corporate Strategy Building Durable Value Through Market Leadership 1 Dominant Player in an 2 Exceptional Capital 3 Fee Related Earnings = Underpenetrated Market Efficiency Multiple Expansion Annual TAM: ~$224B1 Book Turnover: 1.9x/year5 Current Mix: ~16%5 Abacus Market
Slide 8: Executing on Strategy
Executing on Strategy Growth – Q1 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 9: Raising – FY 2026 Guidance
Raising – FY 2026 Guidance Positioned for Continued Growth FY 2025 Previous FY 2026 Current FY 2026 Implied YoY Change Metric Actual Guidance Guidance (%) Adjusted Net $85.7 million $96 million - $104 million $100 million - $106 million Up to +24% Income1 Adjusted EPS2 $0.89 — $1.00 - $1.05 Up to +1
Slide 10: Issuing – Q2 2026 Guidance
Issuing – Q2 2026 Guidance Enhancing Near-Term Visibility Q2 2025 Q2 2026 Metric Implied YoY Change (%) Actual Guidance Adjusted Net Income1 $21.9 million $24 million - $26 million Up to +19% Adjusted EPS1 $0.23 $0.24 - $0.26 Up to +13% Key Assumptions and Commentary $24M - $26M Introducing quarte
Slide 11: 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 Q1 2026 2028E 2030E turnover Divisions Life Solutions 84% 40% 30% Tertiary market ex
Slide 12: 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 13: Life Solutions: Portfolio Roll-forward and Quarterly Gains
Abacus Life Solutions: Portfolio Roll-forward and Quarterly Gains In Q1 2026, 100% of Life Solutions revenue was realized in cash Life Solutions Revenue Composition Policy Roll-forward Analysis $(mm) Total = 50.5 100 2.6 Q1 2025 Q1 2026 YoY Change Opening portfolio (fair value) $370.4M $468.9M +27%
Slide 14: 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: ~$2.5 billion of fee-paying AUM across the longevity funds Longevity On-shore income funds 3-to-10-year structures with t
Slide 15: 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 16: Securitized Products Issuance of Life Insurance Assets
Securitized Products Issuance of Life Insurance Assets From Emerging Opportunity to Established Asset Class Abacus aggregates life insurance policies into diversified portfolios, structures them by risk profile, and issues collateral-backed notes to institutional investors, delivering predictable, m
Slide 17: Abacus Asset Group: Policy Servicing
Abacus Asset 3,664 3,519 $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 18: 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 of FCF-ROIC to generate returns from organic and sustainable sources: Suite of ETF Prudent Capital Expenditure, High Cash Flow Margin, Strong Asset Turnover, and Low Accruals. Solutions Featur
Slide 19: Abacus Intel: Advanced Technology Powering Data-Driven Solutions
Abacus Intel: 97% <1% Advanced National Coverage False Positive Rates Technology Powering Abacus Intel’s MVerify® is a single validation engine aggregating SSA, state vital records, obituary feeds, Data-Driven and other proprietary sources Solutions Foundational for pension funds, secondary life
Slide 20: Abacus Intel: Growth Trajectory and Market Penetration
Abacus Intel: Growth Trajectory and Market Penetration Unlocking New Revenue Channels From Insurance to Pensions +157% 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
Slide 21: Abacus Wealth Advisors: Personalized Financial Planning Based on Longevity
Abacus Wealth Advisors: Personalized Financial Planning Based on Longevity Leveraging synergies across our business verticals Asset origination Abacus Life Asset sourcing Product distribution Abacus Asset Solutions Abacus Group Wealth Customer & lead engine Advisors Longevity data and technology Aba
Slide 22: 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 23: Q1 2026 Financial Overview
Q1 2026 Financial Overview 23
Slide 24: Q1 2026 Financial Performance Highlights
Q1 2026 Financial Performance Highlights Key Quarterly Achievements Q1 2026 vs Q1 2025 Performance 1 Total revenue increased to $59.4 million, compared to $44.1 million in the prior-year period 35% 33% 17% Revenue % Adj. EBITDA % Adj. Net Income GAAP Net Income attributable to shareholders was $7.3
Slide 25: Consolidated Proforma Historical Financial KPIs (Q1 2024 – Q1 2026)
Consolidated Proforma Historical Financial KPIs (Q1 2024 – Q1 2026) Revenue Adjusted Net Income1 ($ in millions) ($ in millions) $23.6 $23.0 $71.9 $21.9 $63.0 $20.1 $59.4 $17.3 $56.2 $14.9 $44.1 $13.4 $11.8 $33.2 $29.1 $28.1 $21.5 $6.7 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025
Slide 26: Additional KPIs (Q1 2024 – Q1 2026)
Additional KPIs (Q1 2024 – Q1 2026) Gross Assets Under Management Fee Paying Assets Under Management1 $3.55B $3.55B $3.28B $3.28B $3.25B $3.33B $2.99B $3.07B $2.96B $3.11B $286.78M $2.72B $2.78B Balance Sheet Longevity Funds Longevity Funds $2.54B ETFs ETFs $727.57M Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q
Slide 27: Additional KPIs (Q1 2024 – Q1 2026)
Additional KPIs (Q1 2024 – Q1 2026) Annualized Turnover Ratio vs. Target Holding Period Comparison: Owned vs. Sold Policies (Annualized Turnover Ratio) (# of Days) 3.0x 400 290 300 1.9x 2.0x 209 200 1.0x 100 0.0x 0 Actual Turnover Target Range (1.5-2.0x) Days Held (Owned Policies) Days Held (Sold Po
Slide 28: Q1 2026 Financial Appendix
Q1 2026 Financial Appendix 28
Slide 29: Abacus Global Management, Inc. Income Statement
Abacus Global Management, Inc. Income Statement Three Months Ended March 31, 2026 2025 REVENUES: Asset management $ 1,042,443 $ 748,389 Asset management, related party 7,416,701 7,024,688 Life solutions 34,016,667 35,397,311 Life solutions, related party 16,550,621 901,346 Technology services 363,85
Slide 30: Abacus Global Management, Inc. Income Statement (cont’d)
Abacus Global Management, Inc. Income Statement (cont’d) Three Months Ended March 31, 2026 2025 OTHER INCOME (EXPENSE): Gain (loss) on change in fair value of warrant liability - (4,806,000) Interest expense (10,453,592) (9,618,330) Interest income 663,223 1,175,001 Other (expense) income 2,518,593
Slide 31: Abacus Global Management, Inc. Adjusted Net Income
Abacus Global Management, Inc. Adjusted Net Income Three Months Ended March 31, Three Months Ended March 31, 2026 2025 Estimated Estimated Gross Net Gross Net Tax [2] Tax [2] Net income (loss) attributable to Abacus Global Management $ 7,266,192 $ - $ 7,266,192 $ 4,639,583 $ - $ 4,639,583 Net income
Slide 32: Abacus Global Management, Inc. Adjusted EBITDA
Abacus Global Management, Inc. Adjusted EBITDA Three Months Ended March 31, 2026 2025 Net Income $ 7,266,192 $ 5,399,026 Depreciation and amortization expense 3,934,086 4,758,546 Income tax expense 3,790,814 2,334,085 Interest expense 10,453,592 9,618,330 Other (income) expense, net (168,593) 44,524
Slide 33: Abacus Global Management, Inc. Balance Sheet
Abacus Global Management, Inc. Balance Sheet March 31, December 31, 2026 2025 (unaudited) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 37,209,747 $ 38,112,332 Accounts receivable 12,260,137 18,082,473 Accounts receivable, related party 13,297,909 9,320,103 Income taxes receivable 96,223 411,05
Slide 34: Abacus Global Management, Inc. Balance Sheet (cont’d)
Abacus Global Management, Inc. Balance Sheet (cont’d) March 31, December 31, 2026 2025 (unaudited) LIABILITIES, MEZZANINE EQUITY, AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Current portion of long-term debt, at fair value $ - $ 114,424,000 Current portion of long-term debt 1,500,000 1,500,000 Acc
Slide 35: Abacus Global Management, Inc. Balance Sheet (cont’d)
Abacus Global Management, Inc. Balance Sheet (cont’d) March 31, December 31, 2026 2025 (unaudited) COMMITMENTS AND CONTINGENCIES (Note 12) MEZZANINE EQUITY Series A convertible preferred stock, $0.0001 par value; 5,000 shares authorized; 5,000 and — shares issued 5,000,000 5,000,000 and outstanding
Slide 36: Global Management, Inc. NYSE | ABX
GLOBAL MANAGEMENT, INC. NYSE | ABX