0001777835-24-000187 | 10-Q | XBRL Viewer | Perella Weinberg Partners

Fixed Assets

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

Note 7—Fixed Assets

Fixed assets are recorded at cost less accumulated depreciation and amortization and consist of the following as of September 30, 2024 and December 31, 2023:


	September 30, 2024		December 31, 2023
Leasehold improvements	$	82,851	$	79,719
Furniture and fixtures	12,975		12,442
Equipment	23,861		22,522
Software	6,270		5,756
Total	125,957		120,439
Less: Accumulated depreciation and amortization	(36,990)		(26,787)
Fixed assets, net	$	88,967	$	93,652

Depreciation expense related to fixed assets was $3.4 million and $10.3 million for the three and nine months ended September 30, 2024, respectively, and $2.0 million and $5.0 million for the three and nine months ended September 30, 2023, respectively. Amortization expense related to software costs was immaterial for the three and nine months ended September 30, 2024 and 2023.

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 16—Commitments and Contingencies Indemnifications The Company enters into certain contracts that contain a variety of indemnification provisions. The Company’s maximum exposure under these arrangements is unknown. As of September 30, 2024 and December 31, 2023, the Company expects no claims or losses pursuant to these contracts; therefore, no liability has been recorded related to these indemnification provisions. Legal Contingencies From time to time, the Company is named as a defendant in legal actions relating to transactions conducted in the ordinary course of business. Some of these matters may involve claims of substantial amounts. Although there can be no assurance of the outcome of such legal actions, in the opinion of management and, after consultation with external counsel, the Company believes it is neither probable nor reasonably possible that any current legal proceedings or claims would individually or in the aggregate have a material adverse effect on the consolidated financial statements of the Company as of September 30, 2024 and December 31, 2023 and for the three and nine months ended September 30, 2024 and 2023. In 2015, the Company filed a complaint against three former partners and one former employee which alleges they entered into a scheme while at PWP to lift out the Company’s restructuring group to form a new competing firm that they were secretly forming in breach of their contractual and fiduciary duties. The complaint contains 14 causes of action and seeks declaratory relief as well as damages. Trial is currently scheduled for January 24, 2025 through February 14, 2025. The Company incurred $0.4 million and $6.3 million during the three and nine months ended September 30, 2024, respectively, and immaterial amounts during the three and nine months ended September 30, 2023 in legal and professional fees, net of expected insurance reimbursement, related to this litigation. These litigation costs are included in Professional fees on the Condensed Consolidated Statements of Operations.

Stockholders' Equity and Redeemable Non-Controlling Interests (Details) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended					9 Months Ended		32 Months Ended
	Jun. 03, 2024	Mar. 01, 2024	Aug. 09, 2021	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Feb. 08, 2023
Class of Stock [Line Items]
Treasury stock purchases									$ 15,000	$ 22,489
Share price (in dollars per Share)	$ 15.00
Distribution rate				0.001					0.001		0.001
Payment for the exchange of equity									$ 19,497	$ 0
Founder Share Purchase Option
Class of Stock [Line Items]
Treasury stock purchase (in shares)			1,000,000
Treasury stock purchases			$ 12,000
Share price (in dollars per Share)			$ 12.00
Minimum \| Working Partners
Class of Stock [Line Items]
Lock-up period									3 years
Maximum \| Working Partners
Class of Stock [Line Items]
Lock-up period									5 years
Professional Partners and ILPs
Class of Stock [Line Items]
Noncontrolling interest, units owned (in Shares)				31,184,026					31,184,026		31,184,026
Noncontrolling interest, ownership percentage by noncontrolling owners				35.40%					35.40%		35.40%
Private Placement
Class of Stock [Line Items]
Consideration received		$ 66,000
Common Class A
Class of Stock [Line Items]
Stock repurchase program, authorized amount												$ 200,000
Treasury stock purchase (in shares)	1,000,000										12,920,699
Treasury stock purchases	$ 15,000
Share price (in dollars per Share)											$ 8.22
Conversion ratio				1					1		1
Common Class A \| Private Placement
Class of Stock [Line Items]
Shares sold in offering		5,750,000
Price per share (in usd per share)		$ 12.00
Common Class A \| Common Stock
Class of Stock [Line Items]
Common stock, new shares issued, class B, shares (in shares)				2,121,609		794,146	898,898	786,644	2,915,755	1,685,542
Class B Common Stock \| Common Stock
Class of Stock [Line Items]
Common stock, new shares issued, class B, shares (in shares)				2,119,491		793,354	898,000	785,862
Conversion of stock, shares converted, cash settled (in shares)					1,343,257
Payment for the exchange of partnership units, price (in dollars per share)					$ 15.17
Payment for the exchange of equity					$ (19,500)

Net Income (Loss) Per Share Attributable to Class A Common Shareholders - Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share Attributable to Class A Common Shareholders (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Numerator:
Net income (loss) attributable to Perella Weinberg Partners – basic	$ 16,370	$ (66,028)	$ (2,049)	$ (85,502)	$ (6,813)
Dilutive effect from assumed exchange of PWP OpCo Units, net of tax	0		(21,721)	0	(65,579)
Dilutive effect from assumed vesting of PWP Incentive Plan Awards, net of tax	607		0	0	0
Net income (loss) attributable to Perella Weinberg Partners – diluted	$ 16,977		$ (23,770)	$ (85,502)	$ (72,392)
Denominator:
Weighted average shares of Class A common stock outstanding - basic (in Shares)	55,513,159		43,123,465	53,115,490	42,731,252
Weighted average number of incremental shares from assumed exchange of PWP OpCo Units (in Shares)	0		43,524,232	0	43,862,329
Weighted average number of incremental shares from assumed vesting of PWP Incentive Plan Awards (in Shares)	14,282,497		0	0	0
Weighted average shares of Class A common stock outstanding - diluted (in Shares)	69,795,656		86,647,697	53,115,490	86,593,581
Net income (loss) per share attributable to Class A common shareholders
Basic (in Dollars per Share)	$ 0.29		$ (0.05)	$ (1.61)	$ (0.16)
Diluted (in Dollars per Share)	$ 0.24		$ (0.27)	$ (1.61)	$ (0.84)

Condensed Consolidated Statements of Changes in Equity and Redeemable Non-Controlling Interests (Unaudited) - USD ($) $ in Thousands	Total	Class A Common Stock	Class B Common Stock	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)	Non- Controlling Interests
Beginning balance (in shares) at Dec. 31, 2022				52,237,247	44,563,877
Beginning treasury stock balance (in shares) at Dec. 31, 2022						(10,492,286)
Beginning Balance at Dec. 31, 2022	$ 260,140			$ 5	$ 4	$ (80,067)	$ 242,129	$ (18,071)	$ (6,538)	$ 122,678
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(27,420)							(5,123)		(22,297)
Equity-based awards	48,266						27,932			20,334
Distributions to partners	(3,119)									(3,119)
Issuance of Class A common stock for vested PWP Incentive Plan Awards (in shares)				1,250,162		99,057
Issuance of Class A common stock for vested PWP Incentive Plan Awards	0					$ 1,189	(1,189)
Withholding tax payments on vested PWP Incentive Plan Awards	(11,356)						(11,356)
Dividends declared	(4,756)						169	(4,925)
Foreign currency translation gain (loss), net of tax	1,585								786	799
Other	(31)						(14)			(17)
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (in shares)				(786,644)	(785,862)
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	457						457
Treasury stock purchase (in shares)						(1,457,304)
Treasury stock purchase	(14,754)					$ (14,754)
Change in ownership interests	0						2,678			(2,678)
Ending balance (in shares) at Mar. 31, 2023				54,274,053	43,778,015
Ending treasury stock balance (in shares) at Mar. 31, 2023						(11,850,533)
Ending Balance at Mar. 31, 2023	249,012			$ 5	$ 4	$ (93,632)	260,806	(28,119)	(5,752)	115,700
Beginning balance (in shares) at Dec. 31, 2022				52,237,247	44,563,877
Beginning treasury stock balance (in shares) at Dec. 31, 2022						(10,492,286)
Beginning Balance at Dec. 31, 2022	260,140			$ 5	$ 4	$ (80,067)	242,129	(18,071)	(6,538)	122,678
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(69,428)
Net income (loss) attributable to Perella Weinberg Partners – basic	(6,813)
Foreign currency translation gain (loss), net of tax	722
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (in shares)				(1,685,542)
Ending balance (in shares) at Sep. 30, 2023				55,980,547	42,880,015
Ending treasury stock balance (in shares) at Sep. 30, 2023						(12,722,698)
Ending Balance at Sep. 30, 2023	264,812			$ 6	$ 4	$ (100,800)	290,755	(39,508)	(6,205)	120,560
Redeemable Non-Controlling Interests
Reclassification of liability-classified equity-based awards	0
Beginning balance (in shares) at Mar. 31, 2023				54,274,053	43,778,015
Beginning treasury stock balance (in shares) at Mar. 31, 2023						(11,850,533)
Beginning Balance at Mar. 31, 2023	249,012			$ 5	$ 4	$ (93,632)	260,806	(28,119)	(5,752)	115,700
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(18,270)							359		(18,629)
Equity-based awards	42,580						24,173			18,407
Distributions to partners	(5,692)									(5,692)
Issuance of Class A common stock for vested PWP Incentive Plan Awards (in shares)				97,163		24,386
Issuance of Class A common stock for vested PWP Incentive Plan Awards	6					$ 293	(189)	(98)
Withholding tax payments on vested PWP Incentive Plan Awards	(453)						(453)
Dividends declared	(4,602)						156	(4,758)
Foreign currency translation gain (loss), net of tax	1,898								930	968
Other	1,524						747			777
Treasury stock purchase (in shares)						(919,379)
Treasury stock purchase	(7,735)					$ (7,735)
Change in ownership interests	0						(5,923)			5,923
Ending balance (in shares) at Jun. 30, 2023				54,371,216	43,778,015
Ending treasury stock balance (in shares) at Jun. 30, 2023						(12,745,526)
Ending Balance at Jun. 30, 2023	258,268			$ 5	$ 4	$ (101,074)	279,317	(32,616)	(4,822)	117,454
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(23,738)							(2,049)		(21,689)
Net income (loss) attributable to Perella Weinberg Partners – basic	(2,049)
Equity-based awards	43,442						25,622			17,820
Distributions to partners	(2,413)									(2,413)
Issuance of Class A common stock for vested PWP Incentive Plan Awards (in shares)				710,433		22,828
Issuance of Class A common stock for vested PWP Incentive Plan Awards	(4)			$ 1		$ 274	(279)
Withholding tax payments on vested PWP Incentive Plan Awards	(3,900)						(3,900)
Dividends declared	(4,718)						125	(4,843)
Foreign currency translation gain (loss), net of tax	(2,761)								(1,383)	(1,378)
Other	(17)						(6)			(11)
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (in shares)				(898,898)	(898,000)
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	653						653
Change in ownership interests	0						(10,777)			10,777
Ending balance (in shares) at Sep. 30, 2023				55,980,547	42,880,015
Ending treasury stock balance (in shares) at Sep. 30, 2023						(12,722,698)
Ending Balance at Sep. 30, 2023	264,812			$ 6	$ 4	$ (100,800)	290,755	(39,508)	(6,205)	120,560
Beginning balance (in shares) at Dec. 31, 2023		44,642,849	41,589,339	57,361,073	41,589,339
Beginning treasury stock balance (in shares) at Dec. 31, 2023		(12,718,224)				(12,718,224)
Beginning Balance at Dec. 31, 2023	268,246			$ 6	$ 4	$ (100,747)	312,523	(54,650)	(4,480)	115,590
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(70,000)							(35,844)		(34,156)
Equity-based awards	47,313						33,371			13,942
Distributions to partners	(2,867)									(2,867)
Issuance of Class A common stock for vested PWP Incentive Plan Awards (in shares)				2,086,273		113,673
Issuance of Class A common stock for vested PWP Incentive Plan Awards	0					$ 1,364	(1,143)	(221)
Withholding tax payments on vested PWP Incentive Plan Awards	(24,568)						(24,568)
Dividends declared	(5,115)						150	(5,265)
Foreign currency translation gain (loss), net of tax	(1,190)								(634)	(556)
Other	645						656	0		(11)
Issuance of Class A common stock in public offering (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	65,987			$ 1			65,986
Issuance of Class A common stock in public offering (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests) (in shares)				5,750,000
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (in shares)				(794,146)	(793,354)
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	570						570
Change in ownership interests	0						(25,168)			25,168
Ending balance (in shares) at Mar. 31, 2024				65,991,492	40,795,985
Ending treasury stock balance (in shares) at Mar. 31, 2024						(12,604,551)
Ending Balance at Mar. 31, 2024	279,021			$ 7	$ 4	$ (99,383)	362,377	(95,980)	(5,114)	117,110
Beginning Balance at Dec. 31, 2023	0
Ending Balance at Mar. 31, 2024	0
Beginning balance (in shares) at Dec. 31, 2023		44,642,849	41,589,339	57,361,073	41,589,339
Beginning treasury stock balance (in shares) at Dec. 31, 2023		(12,718,224)				(12,718,224)
Beginning Balance at Dec. 31, 2023	268,246			$ 6	$ 4	$ (100,747)	312,523	(54,650)	(4,480)	115,590
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(122,002)
Net income (loss) attributable to Perella Weinberg Partners – basic	(85,502)
Foreign currency translation gain (loss), net of tax	2,498
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (in shares)				(2,915,755)
Ending balance (in shares) at Sep. 30, 2024		56,979,451	31,184,026	70,342,426	31,184,026
Ending treasury stock balance (in shares) at Sep. 30, 2024		(13,362,975)				(13,362,975)
Ending Balance at Sep. 30, 2024	(360,775)			$ 7	$ 3	$ (111,484)	0	(246,433)	(2,868)	0
Beginning Balance at Dec. 31, 2023	0
Redeemable Non-Controlling Interests
Reclassification of liability-classified equity-based awards	6,704
Ending Balance at Sep. 30, 2024	602,503
Beginning balance (in shares) at Mar. 31, 2024				65,991,492	40,795,985
Beginning treasury stock balance (in shares) at Mar. 31, 2024						(12,604,551)
Beginning Balance at Mar. 31, 2024	279,021			$ 7	$ 4	$ (99,383)	362,377	(95,980)	(5,114)	117,110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to Perella Weinberg Partners – basic	(66,028)							(66,028)
Equity-based awards	30,967						30,967
Issuance of Class A common stock for vested PWP Incentive Plan Awards (in shares)				123,733		25,027
Issuance of Class A common stock for vested PWP Incentive Plan Awards	0					$ 301	(206)	(95)
Withholding tax payments on vested PWP Incentive Plan Awards	(1,264)						(1,264)
Dividends declared	(5,617)						132	(5,749)
Foreign currency translation gain (loss)	(52)								(52)
Other	634						634
Exchange of PWP OpCo Units and corresponding Class B common stock for cash (in shares)					1,343,257
Exchange of PWP OpCo Units and corresponding Class B common stock for cash (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	(7,392)						(19)			(7,373)
Effect of the merger and related transactions (in shares)					(6,149,211)
Effect of the Merger and related transactions	(109,674)				$ (1)		64			(109,737)
Treasury stock purchase (in shares)						(1,000,000)
Treasury stock purchase	(15,000)					$ (15,000)
Change in ownership interests	37,735						37,735
Changes in redemption value of redeemable non-controlling interests	(426,305)						(426,305)
Ending balance (in shares) at Jun. 30, 2024				66,115,225	33,303,517
Ending treasury stock balance (in shares) at Jun. 30, 2024						(13,579,524)
Ending Balance at Jun. 30, 2024	(282,975)			$ 7	$ 3	$ (114,082)	4,115	(167,852)	(5,166)	0
Beginning Balance at Mar. 31, 2024	0
Redeemable Non-Controlling Interests
Effect of the Merger and related transactions	97,496
Net income (loss)	(14,817)
Equity-based awards	60,794
Distributions to partners	(2,331)
Withholding tax payments on vested PWP Incentive Plan Awards and equity-classified ACUs	(12,534)
Foreign currency translation gain (loss)	36
Other	14
Exchange of PWP OpCo Units and corresponding Class B common stock for cash (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	(10,862)
Change in ownership interests	(37,735)
Changes in redemption value of redeemable non-controlling interests	426,305
Ending Balance at Jun. 30, 2024	506,366
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	28,843
Net income (loss) attributable to Perella Weinberg Partners – basic	16,370							16,370
Equity-based awards	28,347						28,347
Issuance of Class A common stock for vested PWP Incentive Plan Awards (in shares)				2,105,592		216,549
Issuance of Class A common stock for vested PWP Incentive Plan Awards						$ 2,598	(2,598)
Withholding tax payments on vested PWP Incentive Plan Awards	(35,580)						(35,580)
Dividends declared	(5,448)						116	(5,564)
Foreign currency translation gain (loss)	2,298								2,298
Foreign currency translation gain (loss), net of tax	3,704
Other	403						403
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (in shares)				(2,121,609)	(2,119,491)
Exchange of PWP OpCo Units and corresponding Class B common stock for Class A common stock (Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests)	2,360						2,360
Change in ownership interests	13,749						13,749
Changes in redemption value of redeemable non-controlling interests	(100,299)						(10,912)	(89,387)
Ending balance (in shares) at Sep. 30, 2024		56,979,451	31,184,026	70,342,426	31,184,026
Ending treasury stock balance (in shares) at Sep. 30, 2024		(13,362,975)				(13,362,975)
Ending Balance at Sep. 30, 2024	(360,775)			$ 7	$ 3	$ (111,484)	$ 0	$ (246,433)	$ (2,868)	$ 0
Redeemable Non-Controlling Interests
Net income (loss)	12,473
Distributions to partners	(10,990)
Foreign currency translation gain (loss)	1,406
Other	(6)
Change in ownership interests	(13,749)
Changes in redemption value of redeemable non-controlling interests	100,299
Reclassification of liability-classified equity-based awards	6,704
Ending Balance at Sep. 30, 2024	$ 602,503

Net Income (Loss) Per Share Attributable to Class A Common Shareholders

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Net Income (Loss) Per Share Attributable to Class A Common Shareholders

Note 13—Net Income (Loss) Per Share Attributable to Class A Common Shareholders

The calculations of basic and diluted net income (loss) per share attributable to Class A common shareholders are presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Numerator:
Net income (loss) attributable to Perella Weinberg Partners – basic	$	16,370	$	(2,049)	$	(85,502)	$	(6,813)

Dilutive effect from assumed exchange of PWP OpCo Units, net of tax	—		(21,721)		—		(65,579)
Dilutive effect from assumed vesting of PWP Incentive Plan Awards, net of tax	607		—		—		—
Net income (loss) attributable to Perella Weinberg Partners – diluted	$	16,977	$	(23,770)	$	(85,502)	$	(72,392)
Denominator:
Weighted average shares of Class A common stock outstanding – basic	55,513,159		43,123,465		53,115,490		42,731,252

Weighted average number of incremental shares from assumed exchange of PWP OpCo Units	—		43,524,232		—		43,862,329
Weighted average number of incremental shares from assumed vesting of PWP Incentive Plan Awards	14,282,497		—		—		—
Weighted average shares of Class A common stock outstanding – diluted	69,795,656		86,647,697		53,115,490		86,593,581
Net income (loss) per share attributable to Class A common shareholders
Basic	$	0.29	$	(0.05)	$	(1.61)	$	(0.16)
Diluted	$	0.24	$	(0.27)	$	(1.61)	$	(0.84)

Basic and diluted net income (loss) per share attributable to Class B common shareholders has not been presented as these shares are entitled to an insignificant amount of economic participation.

The Company uses the treasury stock method to determine the potential dilutive effect of unvested PWP Incentive Plan Awards and the if-converted method to determine the potential dilutive effect of exchanges of PWP OpCo Units into Class A common stock. The Company adjusts net income (loss) attributable to Class A common shareholders under both the treasury stock method and if-converted method for the reallocation of net income (loss) between Class A common shareholders and non-controlling interests that result upon the assumed issuance of dilutive shares of Class A common stock as if the issuance occurred as of the beginning of the applicable period.

The following table presents the weighted average potentially dilutive shares that were excluded from the calculation of diluted net income (loss) per share under the treasury stock method or if-converted method, as applicable, because the effect of including such potentially dilutive shares was antidilutive for the period presented:


	Three Months Ended September 30,		Nine Months Ended September 30,
	2024	2023	2024	2023
PWP OpCo Units	32,695,707	—	35,675,341	—
PWP Incentive Plan Awards	—	2,682,303	9,564,794	1,561,627
Total	32,695,707	2,682,303	45,240,135	1,561,627

Debt (Details) - Revolving Credit Facility - USD ($)	3 Months Ended		9 Months Ended
Debt (Details) - Revolving Credit Facility - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Instrument [Line Items]
Borrowings outstanding under revolving line of credit facility	$ 0		$ 0		$ 0
Maximum incremental revolving commitments			$ 20,000,000
Commitment fee percentage			0.25%
Interest expense	0	$ 0	$ 0	$ 0
Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000		$ 50,000,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482949/835-30-55-8

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(f))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

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+ Details

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of Company's Tax Position

The following table summarizes the Company’s tax position for the periods presented:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Income (loss) before income taxes	$	36,351		$	(23,929)		$	(96,042)		$	(68,876)
Income tax expense (benefit)	$	7,508		$	(191)		$	25,960		$	552
Effective income tax rate	20.7		%	0.8		%	(27.0)		%	(0.8)		%

Business Information - Schedule of Geographical Distribution of Revenues and Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 278,242	$ 139,003	$ 652,367	$ 435,974
Assets	810,917		810,917		$ 761,108
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	253,724	123,863	576,201	354,183
Assets	638,465		638,465		569,332
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	24,518	$ 15,140	76,166	$ 81,791
Assets	$ 172,452		$ 172,452		$ 191,776

- Definition

Amount of asset recognized for present right to economic benefit.

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Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Related Party Transactions - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Tax savings agreement, percent	85.00%
Amount due pursuant to tax receivable agreement	$ 46,230		$ 30,928
Partner promissory notes recognized as a reduction in equity	1,200		2,100
Non-cash paydown of Partner promissory notes	896	$ 1,547
Partners
Related Party Transaction [Line Items]
Due from related parties	$ 3,600		$ 3,500

Debt	9 Months Ended
Debt	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	Note 10—Debt As of September 30, 2024, and December 31, 2023, the Company had no outstanding debt. The Company has a revolving credit facility (the “Revolving Credit Facility”) through a credit agreement with Cadence Bank, N.A. (“Cadence Bank”), dated November 30, 2016 (as amended, the “Credit Agreement”), with an available line of credit of $50.0 million with up to $20.0 million of available incremental revolving commitments, and a maturity date of July 1, 2025. Issuance costs incurred related to the Credit Agreement are amortized as interest expense using the effective interest method over the life of the Revolving Credit Facility. The Company is also charged a quarterly commitment fee of 0.25% on any unused portion of the line of credit, which is recorded as interest expense. Interest expense related to the Revolving Credit Facility was immaterial during the three and nine months ended September 30, 2024 and September 30, 2023 and is included within Other income (expense) on the Condensed Consolidated Statements of Operations.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Organization and Nature of Business (Details)	Dec. 31, 2023 partner
Organization and Nature of Business Abstract
Number of partnerships	3

Related Party Transactions - Schedule of Estimated Payments Under Tax Receivable Agreement (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Remainder of 2024	$ 0
2025	1,420
2026	2,450
2027	2,677
2028	2,712
Thereafter	36,971
Total payments	$ 46,230	$ 30,928

Regulatory Requirements	9 Months Ended
Regulatory Requirements	Sep. 30, 2024
Regulatory Requirements [Abstract]
Regulatory Requirements	Note 6—Regulatory Requirements The Company has a number of consolidated subsidiaries registered as broker-dealers with regulatory agencies in their respective countries. None of the SEC-regulated subsidiaries hold funds or securities for, or owe money or securities to, clients or carry accounts of or for clients, and as such are all exempt from the SEC Customer Protection Rule (Rule 15c3-3). As of September 30, 2024 and December 31, 2023, all regulated subsidiaries had capital in excess of their applicable minimum capital requirements. As a result of the minimum capital requirements and various regulations on these broker dealers, a portion of the capital of each subsidiary of the Company is restricted and may be unavailable to pay its creditors.

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 5.0	$ 3.7

Revenue and Receivables from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

The following table disaggregates the Company’s revenue between over time and point in time recognition:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Over time	$	266,477	$	128,448	$	629,342	$	410,246
Point in time	11,765		10,555		23,025		25,728
Total revenues	$	278,242	$	139,003	$	652,367	$	435,974

Schedule of Allowance for Credit Losses

The allowance for credit losses activity for the three and nine months ended September 30, 2024 and 2023 was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Beginning balance	$	1,200	$	2,021	$	2,198	$	1,143
Bad debt expense	1,737		1,053		5,281		2,118
Write-offs	(1,550)		(853)		(6,086)		(1,134)
Recoveries	314		—		314		82
Foreign currency translation and other adjustments	16		(21)		10		(9)
Ending balance	$	1,717	$	2,200	$	1,717	$	2,200

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income (loss) attributable to Perella Weinberg Partners – basic	$ 16,370	$ (66,028)	$ (2,049)	$ (85,502)	$ (6,813)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Organization and Nature of Business	9 Months Ended
Organization and Nature of Business	Sep. 30, 2024
Organization and Nature of Business Abstract
Organization and Nature of Business	Note 1—Organization and Nature of Business Perella Weinberg Partners and its consolidated subsidiaries, including PWP Holdings LP (“PWP OpCo”) (collectively, “PWP” and the “Company”), is a global independent advisory firm that provides strategic and financial advice to a wide range of clients. The Company’s activities as an investment banking advisory firm constitute a single business segment that provides a range of advisory services, including advice related to strategic and financial decisions, mergers and acquisitions (“M&A”) execution, shareholder and defense advisory, financing and capital solutions advice with resources focused on restructuring and liability management, capital markets advisory, private capital placement, as well as specialized underwriting and research services primarily for the energy and related industries. On June 24, 2021, the Company consummated a business combination pursuant to a Business Combination Agreement that resulted in PWP OpCo becoming jointly-owned by Perella Weinberg Partners, PWP Professional Partners LP (together with its successors (including pursuant to the Division and Merger (each as defined below)) and assigns, as applicable, “Professional Partners”) and certain existing partners of PWP OpCo as part of an umbrella limited partnership C-corporation (Up-C) structure (the “Business Combination”). On December 31, 2023, as part of an internal reorganization, Professional Partners was divided into three partnerships pursuant to a plan of division (the “Division”), which, among other things, provided that (i) all of its limited partnership interests in PWP OpCo were allocated to one of the divided partnerships, PWP AdCo Professionals LP (“AdCo Professionals”), (ii) all of its shares of Class B-1 common stock of the Company were allocated to another divided partnership, PWP VoteCo Professionals LP (“VoteCo Professionals”) and (iii) PWP Professional Partners LP changed its name to PWP AmCo Professionals LP. On April 1, 2024, as part of this internal reorganization, AdCo Professionals merged with and into PWP OpCo (the “Merger”). At the time of the Merger, (i) the original capital units (“OCUs”), value capital units (“VCUs”), and alignment capital units (“ACUs”) of AdCo Professionals were converted into an equivalent number of newly created OCUs, VCUs and ACUs of PWP OpCo, (ii) the net assets of AdCo Professionals became the net assets of PWP OpCo and (iii) PWP OpCo adopted an amended and restated limited partnership agreement (the “PWP OpCo LPA”) that permits the Company to settle quarterly exchanges in cash or shares at the Company’s discretion. The principal purpose of the internal reorganization was to simplify the structure for the partners in Professional Partners with respect to their indirect interests in PWP OpCo. There was no consideration exchanged in connection with the Division or the Merger, and neither the Division nor the Merger affected the respective rights or economic interests of the Company, PWP GP LLC (“PWP GP”), or any limited partner with respect to PWP OpCo. Refer to Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests and Note 11—Equity-Based Compensation for additional information on the Merger and related transactions. The operations of PWP OpCo are conducted through a wholly-owned subsidiary, Perella Weinberg Partners Group LP, and its subsidiaries which are consolidated in these financial statements. PWP GP is the general partner that controls PWP OpCo. The limited partner interests of PWP OpCo are held by the Company and certain current and former working partners. The Company shareholders are entitled to receive a portion of PWP OpCo’s economics through their direct ownership interests in shares of Class A common stock of PWP. The non-controlling interest owners of PWP OpCo receive economics through ownership of PWP OpCo Class A partnership units (“PWP OpCo Units”).

Revenue and Receivables from Contracts with Customers - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Reimbursable expenses recorded as revenue	$ 2,500	$ 1,300	$ 5,900	$ 3,700
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Reimbursable expenses recorded as revenue	2,500	1,300	5,900	3,700
Contract with customer, performance obligation satisfied in previous period	140,200	30,000	405,600	211,000
Deferred revenue	6,900		6,900		$ 900
Deferred revenue recognized	6,700	$ 1,000	700	$ 4,000
Accrued revenue included in accounts receivable	12,200		12,200		7,100
Accounts receivable, net of allowance	87,453		87,453		47,771
One Client \| Accounts Receivable \| Client Accounting for More than 10% of Aggregate Receivable
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Accounts receivable, net of allowance	18,000		18,000
Two Clients \| Client Accounting for More than 10% of Aggregate Receivable
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Accounts receivable, net of allowance					$ 17,300
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Aggregate amount of transaction price allocated to performance obligations yet to be satisfied	$ 400		$ 400
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months		12 months

Net Income (Loss) Per Share Attributable to Class A Common Shareholders - Schedule of Weighted Average Potentially Dilutive Shares Excluded from Computation of Diluted Net Income (Loss) Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities (in Shares)	32,695,707	2,682,303	45,240,135	1,561,627
PWP OpCo Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities (in Shares)	32,695,707	0	35,675,341	0
PWP Incentive Plan Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities (in Shares)	0	2,682,303	9,564,794	1,561,627

Equity-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Expense Related to Awards

The following table presents the expense related to equity-based awards that were recorded in Professional fees and components of Equity-based compensation included on the Condensed Consolidated Statements of Operations:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Professional fees
PWP Incentive Plan Awards	$	378	$	550	$	1,392	$	1,513


Equity-based compensation
PWP Incentive Plan Awards	$	27,969	$	25,072	$	91,293	$	76,214
Legacy Awards	—		3,225		—		9,674
Professional Partners Awards (equity-classified)	—		14,595		74,736		46,887
Professional Partners Awards (liability-classified)	256		—		69,501		—
Total Equity-based compensation	$	28,225	$	42,892	$	235,530	$	132,775

Income tax benefit of equity-based awards	$	4,420	$	4,092	$	13,856	$	10,716

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Restricted cash	$ 1,296		$ 1,296		$ 2,931
Cash equivalents	20,100		20,100		0
Foreign currency transaction gain (loss), before tax	(2,700)	$ 1,900	(2,400)	$ (300)
PWP OpCo
Variable Interest Entity [Line Items]
Net assets	$ 222,100		$ 222,100		$ 249,600

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Insider Trading Arrangements	3 Months Ended	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024 shares	Sep. 30, 2024 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Peter Weinberg Trading Arrangement, Red Hook LLC [Member] \| Peter Weinberg [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On August 6, 2024, Red Hook Capital LLC (“Red Hook”) adopted a Rule 10b5-1 trading arrangement that is intended to satisfy the affirmative defense of Rule 10b5-1(c) for the sale of up to 842,621 shares of the Company’s common stock. Peter Weinberg, Chairman of our Board of Directors, has shared voting and dispositive power over Red Hook through his shared control of Rosedale Partner LLC, the sole member of Red Hook. The plan’s maximum duration is until August 1, 2025.
Name	Peter Weinberg
Title	Chairman of our Board of Directors
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	August 6, 2024
Expiration Date	August 1, 2025
Arrangement Duration	360 days
Aggregate Available	842,621	842,621

Leases

9 Months Ended

Sep. 30, 2024

Leases [Abstract]

Leases

Note 4—Leases

The Company leases office space and equipment under operating lease agreements. The following is information related to such operating leases:


	September 30, 2024	December 31, 2023
Weighted-average discount rate – operating leases	4.8%	4.7%
Weighted-average remaining lease term – operating leases	13.5 years	14.3 years


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Operating lease cost	$	4,758	$	5,363	$	14,187	$	16,135
Variable lease cost	752		812		2,256		2,756
Sublease income – operating leases	—		(106)		—		(425)
Total net lease cost	$	5,510	$	6,069	$	16,443	$	18,466

Net cash outflows (inflows) on operating leases(1)	$	1,883	$	(1,222)	$	1,134	$	(1,688)

__________________

(1)Presented net of lease incentives received, including landlord contributions to tenant improvements.

As of September 30, 2024, the maturities of undiscounted operating lease liabilities of the Company are as follows:


Years Ending:	Operating Leases
Remainder of 2024	$	1,620
2025	19,563
2026	21,212
2027	20,953
2028	19,165
Thereafter	176,814
Total lease payments(1)	259,327
Less: Imputed Interest	(70,928)
Total lease liabilities	$	188,399

__________________

(1)Total future lease payments are presented net of expected lease incentives, including landlord contributions to tenant improvements.

Leases (Tables)

9 Months Ended

Sep. 30, 2024

Leases [Abstract]

Summary of Operating Leases

The following is information related to such operating leases:


	September 30, 2024	December 31, 2023
Weighted-average discount rate – operating leases	4.8%	4.7%
Weighted-average remaining lease term – operating leases	13.5 years	14.3 years


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Operating lease cost	$	4,758	$	5,363	$	14,187	$	16,135
Variable lease cost	752		812		2,256		2,756
Sublease income – operating leases	—		(106)		—		(425)
Total net lease cost	$	5,510	$	6,069	$	16,443	$	18,466

Net cash outflows (inflows) on operating leases(1)	$	1,883	$	(1,222)	$	1,134	$	(1,688)

__________________

(1)Presented net of lease incentives received, including landlord contributions to tenant improvements.

Schedule of Operating Lease Maturities

As of September 30, 2024, the maturities of undiscounted operating lease liabilities of the Company are as follows:


Years Ending:	Operating Leases
Remainder of 2024	$	1,620
2025	19,563
2026	21,212
2027	20,953
2028	19,165
Thereafter	176,814
Total lease payments(1)	259,327
Less: Imputed Interest	(70,928)
Total lease liabilities	$	188,399

__________________

(1)Total future lease payments are presented net of expected lease incentives, including landlord contributions to tenant improvements.

Intangible Assets - Summary of Components of Gross and Net Intangible Asset (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gross Amount	$ 65,800	$ 65,800
Accumulated Amortization	(51,543)	(46,608)
Net Carrying Amount	14,257	19,192
Customer relationships
Gross Amount	47,400	47,400
Accumulated Amortization	(37,130)	(33,575)
Net Carrying Amount	10,270	13,825
Trade names and trademarks
Gross Amount	18,400	18,400
Accumulated Amortization	(14,413)	(13,033)
Net Carrying Amount	$ 3,987	$ 5,367

Other Compensation and Benefits - Restructuring and Related Costs (Details) - Business Realignment - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restructuring Reserve [Roll Forward]
Beginning balance	$ 707	$ 3,312	$ 12,525	$ 0
Incurred expenses	0	6,391	3,249	11,497
Non-cash expenses	0	(3,236)	(1,499)	(4,493)
Payments	(707)	(2,417)	(14,275)	(2,954)
Ending balance	$ 0	$ 4,050	$ 0	$ 4,050

Fair Value Measurements and Investments

9 Months Ended

Sep. 30, 2024

Fair Value Measurements And Investments [Abstract]

Fair Value Measurements and Investments

Note 14—Fair Value Measurements and Investments

Fair value is generally based on quoted prices, however if quoted market prices are not available, fair value is determined based on other relevant factors, including dealer price quotations, price activity for equivalent instruments and valuation pricing models. The Company established a fair value hierarchy which prioritizes and ranks the level of market price observability used in measuring financial instruments at fair value. Market price observability is affected by a number of factors, including the type of instrument, the characteristics specific to the instrument and the state of the marketplace (including the existence and transparency of transactions between market participants). Financial instruments with readily available, actively quoted prices or for which fair value can be measured from actively quoted prices in an orderly market will generally have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value.

Financial instruments measured and reported at fair value are classified and disclosed in one of the following categories (from highest to lowest) based on inputs:

Level 1—Unadjusted quoted prices are available in active markets for identical financial instruments as of the reporting date.

Level 2—Pricing inputs are observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets or liabilities in active markets or quoted prices for identical assets or liabilities in inactive markets.

Level 3—Pricing inputs are unobservable for the financial instruments and include situations where there is little, if any, market activity for the financial instrument. The inputs into the determination of fair value require significant management judgment or estimation.

In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which level within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the instrument.

As of September 30, 2024 and December 31, 2023, the fair values of cash, restricted cash, accounts receivable, due from related parties, accounts payable and certain accrued liabilities approximate their carrying amounts due to the short-term nature of these items.

Fair Value of Financial Instruments

The following table summarizes the categorization and fair value estimate of the Company’s financial instruments that were measured on a recurring basis pursuant to the above fair value hierarchy levels as of September 30, 2024 and December 31, 2023:


	September 30, 2024
	Level 1		Level 2		Level 3		Total
Financial assets
U.S. Treasury securities	$	95,046	$	—	$	—	$	95,046


	December 31, 2023
	Level 1		Level 2		Level 3		Total
Financial assets
U.S. Treasury securities	$	91,174	$	—	$	—	$	91,174

The Company had no transfers between fair value levels during the three and nine months ended September 30, 2024 and 2023.

As of September 30, 2024 and December 31, 2023, the Company held investments in U.S. Treasury securities with original maturities greater than three months from the date of purchase, which are presented at fair value as Investments in short-term marketable debt securities on the Condensed Consolidated Statements of Financial Condition. These investments have an aggregate cost basis of $74.9 million and $89.3 million as of September 30, 2024 and December 31, 2023, respectively. As of September 30, 2024, the Company also held $20.1 million of investments in U.S. Treasury securities with original maturities of three months or less from the date of purchase, which are presented within Cash and cash equivalents on the Condensed Consolidated Statements of Financial Condition. The Company had nominal net realized and unrealized gains (losses) on these combined investments for the three and nine months ended September 30, 2024, and $0.8 million and $1.5 million for the three and nine months ended September 30, 2023, respectively.

Condensed Consolidated Statements of Financial Condition (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Redeemable non-controlling interests, units (in Shares)	31,184,026
Redeemable non-controlling interests (in Dollars per share)	$ 19.32
Other Receivable, after Allowance for Credit Loss, Current, Related Party, Type [Extensible Enumeration]	Related Party	Related Party
Preferred stock par or stated value per share (in Dollars per Share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in Shares)	100,000,000	100,000,000
Preferred stock, shares outstanding (in shares)	0	0
Preferred stock, shares issued (in shares)	0	0
Class A Common Stock
Common stock par value (in Dollars per Share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in Shares)	1,500,000,000	1,500,000,000
Common stock, shares issued (in Shares)	70,342,426	57,361,073
Common stock shares outstanding (in Shares)	56,979,451	44,642,849
Treasury stock, shares (in Shares)	13,362,975	12,718,224
Class B Common Stock
Common stock par value (in Dollars per Share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in Shares)	600,000,000	600,000,000
Common stock, shares issued (in Shares)	31,184,026	41,589,339
Common stock shares outstanding (in Shares)	31,184,026	41,589,339

Fixed Assets - Additional information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3.4	$ 2.0	$ 10.3	$ 5.0

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues	$ 278,242	$ 139,003	$ 652,367	$ 435,974
Expenses
Compensation and benefits	174,080	84,872	392,643	261,051
Equity-based compensation	28,225	42,892	235,530	132,775
Total compensation and benefits	202,305	127,764	628,173	393,826
Professional fees	9,367	10,256	32,170	26,546
Technology and infrastructure	8,852	8,045	26,749	25,850
Rent and occupancy	6,170	6,766	18,307	20,858
Travel and related expenses	4,497	4,134	13,782	13,634
General, administrative and other expenses	6,027	5,036	17,769	16,226
Depreciation and amortization	5,130	3,694	15,318	10,168
Total expenses	242,348	165,695	752,268	507,108
Operating income (loss)	35,894	(26,692)	(99,901)	(71,134)
Non-operating income (expenses)
Total non-operating income (expenses)	457	2,763	3,859	2,258
Income (loss) before income taxes	36,351	(23,929)	(96,042)	(68,876)
Income tax expense (benefit)	7,508	(191)	25,960	552
Net income (loss)	28,843	(23,738)	(122,002)	(69,428)
Less: Net income (loss) attributable to non-controlling interests	12,473	(21,689)	(36,500)	(62,615)
Net income (loss) attributable to Perella Weinberg Partners	$ 16,370	$ (2,049)	$ (85,502)	$ (6,813)
Net income (loss) per share attributable to Class A common shareholders
Basic (in Dollars per Share)	$ 0.29	$ (0.05)	$ (1.61)	$ (0.16)
Diluted (in Dollars per Share)	$ 0.24	$ (0.27)	$ (1.61)	$ (0.84)
Weighted-average shares of Class A common stock outstanding
Basic (in Shares)	55,513,159	43,123,465	53,115,490	42,731,252
Diluted (in Shares)	69,795,656	86,647,697	53,115,490	86,593,581
Related Party
Non-operating income (expenses)
Related party income	$ 0	$ 221	$ 0	$ 770
Other income (expense)	0	221	0	770
Nonrelated Party
Non-operating income (expenses)
Related party income	457	2,542	3,859	1,488
Other income (expense)	$ 457	$ 2,542	$ 3,859	$ 1,488

Leases - Schedule of Operating Lease Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
Remainder of 2024	$ 1,620
2025	19,563
2026	21,212
2027	20,953
2028	19,165
Thereafter	176,814
Total lease payments	259,327
Less: Imputed Interest	(70,928)
Total lease liabilities	$ 188,399	$ 175,901

Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2024

Intangible Assets, Net (Excluding Goodwill) [Abstract]

Summary of Components of Gross and Net Intangible Asset

The following table provides the detail of the Company’s intangible assets:


	September 30, 2024
	Gross Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	$	47,400	$	(37,130)	$	10,270
Trade names and trademarks	18,400		(14,413)		3,987
Total	$	65,800	$	(51,543)	$	14,257


	December 31, 2023
	Gross Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	$	47,400	$	(33,575)	$	13,825
Trade names and trademarks	18,400		(13,033)		5,367
Total	$	65,800	$	(46,608)	$	19,192

Fair Value Measurements and Investments - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment owned, at cost	$ 74.9		$ 74.9		$ 89.3
Net realized and unrealized gain (loss) on treasury securities	0.0	$ 0.8	0.0	$ 1.5
US Treasury Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investments in U.S. treasury securities included in cash and cash equivalents	$ 20.1		$ 20.1

- Definition

Cost of the investment.

+ References

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+ Details

Net Income (Loss) Per Share Attributable to Class A Common Shareholders (Tables)

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share Attributable to Class A Common Shareholders

The calculations of basic and diluted net income (loss) per share attributable to Class A common shareholders are presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Numerator:
Net income (loss) attributable to Perella Weinberg Partners – basic	$	16,370	$	(2,049)	$	(85,502)	$	(6,813)

Dilutive effect from assumed exchange of PWP OpCo Units, net of tax	—		(21,721)		—		(65,579)
Dilutive effect from assumed vesting of PWP Incentive Plan Awards, net of tax	607		—		—		—
Net income (loss) attributable to Perella Weinberg Partners – diluted	$	16,977	$	(23,770)	$	(85,502)	$	(72,392)
Denominator:
Weighted average shares of Class A common stock outstanding – basic	55,513,159		43,123,465		53,115,490		42,731,252

Weighted average number of incremental shares from assumed exchange of PWP OpCo Units	—		43,524,232		—		43,862,329
Weighted average number of incremental shares from assumed vesting of PWP Incentive Plan Awards	14,282,497		—		—		—
Weighted average shares of Class A common stock outstanding – diluted	69,795,656		86,647,697		53,115,490		86,593,581
Net income (loss) per share attributable to Class A common shareholders
Basic	$	0.29	$	(0.05)	$	(1.61)	$	(0.16)
Diluted	$	0.24	$	(0.27)	$	(1.61)	$	(0.84)

Schedule of Weighted Average Potentially Dilutive Shares Excluded from Computation of Diluted Net Income (Loss) Per Share


	Three Months Ended September 30,		Nine Months Ended September 30,
	2024	2023	2024	2023
PWP OpCo Units	32,695,707	—	35,675,341	—
PWP Incentive Plan Awards	—	2,682,303	9,564,794	1,561,627
Total	32,695,707	2,682,303	45,240,135	1,561,627

Fixed Assets - Summary of Fixed Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 125,957	$ 120,439
Less: Accumulated depreciation and amortization	(36,990)	(26,787)
Fixed assets, net	88,967	93,652
Leasehold improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	82,851	79,719
Furniture and fixtures
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	12,975	12,442
Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	23,861	22,522
Software
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 6,270	$ 5,756

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 05, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-39558
Entity Registrant Name	PERELLA WEINBERG PARTNERS
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	84-1770732
Entity Address, Address Line One	767 Fifth Avenue
Entity Address City Or Town	New York
Entity Address State Or Province	NY
Entity Address, Postal Zip Code	10153
City Area Code	212
Local Phone Number	287-3200
Title of 12(b) Security	Class A Common Stock, par value $0.0001 per share
Trading Symbol	PWP
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Central Index Key	0001777835
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		56,979,451
Class B Common Stock, par value $0.0001 per share
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		31,184,026

Other Compensation and Benefits

9 Months Ended

Sep. 30, 2024

Other Compensation and Benefits

Note 12—Other Compensation and Benefits

Compensation and benefits expense consists of salaries, bonuses (discretionary awards and guaranteed amounts), severance, as well as payroll and related taxes and benefits for the Company’s employees. In all instances, compensation expense is accrued over the requisite service period.

Benefit Plans

Certain employees participate in employee benefit plans, which consist of defined contribution plans including (i) profit-sharing plans qualified under Section 401(k) of the Internal Revenue Code, (ii) a U.K. pension scheme for U.K. employees and (iii) a German pension plan for employees in Germany. Expenses related to the Company’s employee benefit plans were $1.8 million and $5.3 million for the three and nine months ended September 30, 2024, respectively, and $1.7 million and $5.1 million for the three and nine months ended September 30, 2023, respectively, and are included in Compensation and benefits on the Condensed Consolidated Statements of Operations.

Business Realignment

During the second quarter of 2023, the Company began a review of the business, which resulted in headcount reductions in order to improve compensation alignment and to provide greater flexibility to advance strategic opportunities (the “Business Realignment”). In conjunction with the Business Realignment, the Company incurred expenses related to separation and transition benefits of $1.8 million for the nine months ended September 30, 2024 and $3.6 million and $7.5 million for the three and nine months ended September 30, 2023. Additionally, the Company incurred the acceleration of equity-based compensation amortization (net of forfeitures) of $1.5 million for the nine months ended September 30, 2024 and $2.8 million and $4.0 million for the three and nine months ended September 30, 2023. Such amounts are presented in Compensation and benefits and Equity-based compensation on the Condensed Consolidated Statements of Operations, respectively. All of the expected Business Realignment costs were incurred as of March 31, 2024.

Activity within Accrued compensation and benefits on the Condensed Consolidated Statements of Financial Condition related to the Business Realignment was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Beginning balance	$	707	$	3,312	$	12,525	$	—
Incurred expenses	—		6,391		3,249		11,497
Non-cash expenses	—		(3,236)		(1,499)		(4,493)
Payments	(707)		(2,417)		(14,275)		(2,954)
Ending balance	$	—	$	4,050	$	—	$	4,050

Income Taxes

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

Note 8—Income Taxes

The following table summarizes the Company’s tax position for the periods presented:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Income (loss) before income taxes	$	36,351		$	(23,929)		$	(96,042)		$	(68,876)
Income tax expense (benefit)	$	7,508		$	(191)		$	25,960		$	552
Effective income tax rate	20.7		%	0.8		%	(27.0)		%	(0.8)		%

The Company’s overall effective tax rate in each of the periods presented above varies from the U.S. federal statutory rate primarily because (i) a portion of the Company’s income is allocated to non-controlling interests held in PWP OpCo in which the majority of any tax liability on such income is borne by the holders of such non-controlling interests and reported outside of the condensed consolidated financial statements and (ii) permanent differences related to compensation expenses.

Neither the Company nor its subsidiaries recognized any gain or loss for income tax purposes as a result of the Division or the Merger.

As of September 30, 2024 and December 31, 2023, the Company recorded a liability for unrecognized tax benefits of $5.0 million and $3.7 million, respectively, primarily related to potential double taxation at certain of its foreign subsidiaries. The Company does not expect there to be any material changes to uncertain tax positions within 12 months of the reporting date.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Related Party Transactions

9 Months Ended

Sep. 30, 2024

Related Party Transactions

Note 15—Related Party Transactions

PWP Capital Holdings LP

On February 28, 2019, a reorganization of the existing investment banking advisory and asset management businesses of PWP Holdings LP was effected which resulted in the spin-off of its asset management business (the “Separation”). PWP Holdings LP was divided into (i) PWP OpCo, which holds the advisory business and (ii) PWP Capital Holdings LP (“Capital Holdings”), which holds the asset management business. In connection with the Separation, the Company entered into a transition services agreement (the “TSA”) with Capital Holdings under which the Company agreed to provide certain administrative services to Capital Holdings. The TSA was terminated as of January 1, 2024. The Company also subleased certain portions of its office space to Capital Holdings through October 2023. Income earned from Capital Holdings related to the TSA and the sublease is presented within Related party income on the Condensed Consolidated Statements of Operations. Amounts due from Capital Holdings are reflected as Due from related parties on the Condensed Consolidated Statements of Financial Condition as of December 31, 2023, with no amounts due as of September 30, 2024.

Separately, Capital Holdings entered into an arrangement with certain employees of the Company, including members of management, related to services provided directly to Capital Holdings. With respect to services provided to Capital Holdings, the amounts paid and payable to such employees now and in the future are recognized by Capital Holdings. All compensation related to services these employees provide to the Company are included in Compensation and benefits on the Condensed Consolidated Statements of Operations.

Tax Receivable Agreement

In connection with the Business Combination, the Company entered into a tax receivable agreement with PWP OpCo, Professional Partners and Investor Limited Partners that provides for payment of 85% of the amount of cash savings, if any, in U.S. federal, state and local and foreign income taxes that the Company is deemed to realize as a result of (a) each exchange of interests in PWP OpCo for cash or stock of the Company and certain other transactions and (b) payments made under the tax receivable agreement. As of September 30, 2024, the Company had an amount due of $46.2 million pursuant to the tax receivable agreement, which represents management’s best estimate of the amounts currently expected to be owed in connection with the tax receivable agreement for the Business Combination and subsequent exchanges made to date and is reported within Amount due pursuant to tax receivable agreement on the Condensed Consolidated Statements of Financial Condition. The Company expects to make the following payments with respect to the tax receivable agreement, which are exclusive of potential payments in respect of future exchanges and may differ significantly from actual payments made:


Years Ending:	Estimated Payments Under Tax Receivable Agreement
Remainder of 2024	$	—
2025	1,420
2026	2,450
2027	2,677
2028	2,712
Thereafter	36,971
Total payments	$	46,230

Partner Promissory Notes and Other Partner Loans

The Company loaned money pursuant to promissory note agreements (the “Partner Promissory Notes”) to certain partners. The Partner Promissory Notes bear interest at a semi-annual rate equal to the Federal Mid-Term Rate. The Partner Promissory Notes are due on various dates or in the event a partner is terminated or leaves at will and are primarily secured by the partner’s equity interests in PWP OpCo or one of its affiliates. As the Partner Promissory Notes and associated interest receivable relate to equity transactions, they have been recognized as a reduction of equity on the Condensed Consolidated Statements of Financial Condition in the amounts of $1.2 million and $2.1 million as of September 30, 2024 and December 31, 2023. During the nine months ended September 30, 2024, $0.9 million of principal and interest related to Partner Promissory Notes was effectively repaid through the cancellation of PWP OpCo units held by such partners. During the nine months ended September 30, 2023, $1.5 million was effectively repaid by foregoing the amount due to such partners under deferred compensation agreements.

In November 2021, PWP OpCo agreed to provide loans to certain partners. As of September 30, 2024 and December 31, 2023, $3.6 million and $3.5 million, respectively, of outstanding loans to certain partners and related interest receivable are recognized in Due from related parties on the Condensed Consolidated Statements of Financial Condition.

Other Related Party Transactions

The Merger on April 1, 2024 was effected to simplify the structure for the partners in Professional Partners with respect to their indirect interests in PWP OpCo. The purpose of the related Vesting Acceleration was to facilitate the payment of taxes associated with ACU vesting to align with the treatment of vested restricted stock units of the Company. Certain holders of these interests in PWP OpCo, including holders of Accelerated Units, are directors and officers of the Company. Refer to Note 11—Equity-Based Compensation for additional information on the Merger and related transactions.

Prior to the Merger, the Company’s U.K. subsidiary, Perella Weinberg UK Limited, as well as Professional Partners and certain partners (including one partner who serves as a Company director and president) were party to a reimbursement agreement, pursuant to which such partners directed Professional Partners to pay distributions related to certain of their Professional Partners Awards first to a subsidiary of the Company, so that the subsidiary could make employment income tax payments on such distributions to the appropriate non-U.S. authorities.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 5
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Equity-Based Compensation - Additional information (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Withholding tax payments on ACUs and settlement of other liabilities	$ 73,946	$ 15,709
Withholding taxes payable	84,653		$ 52,106
Unrecognized compensation expense	$ 138,600
Weighted average period of unrecognized compensation cost to RSUs	1 year 10 months 24 days
Vesting Acceleration
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting acceleration, number of ACUs and shares (in shares)	6,149,211
Vesting acceleration, amount paid or accrued in settlement	$ 86,600
Withholding tax payments on ACUs and settlement of other liabilities	15,700
Withholding taxes payable	$ 10,300
Transaction Pool PSUs And RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested (in shares)	4,304,143	1,043,650
Total fair value of RSUs vested	$ 82,100	$ 10,900
Transaction Pool PSUs \| $12 Price Tranche
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market condition share price achieved (in Dollars per Share)	$ 12.00
Transaction Pool PSUs \| $13.50 Price Tranche
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market condition share price achieved (in Dollars per Share)	13.50
Transaction Pool PSUs \| $15.00 Price Tranche
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market condition share price achieved (in Dollars per Share)	15.00
Transaction Pool PSUs \| One Seven Price Tranche
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market condition share price achieved (in Dollars per Share)	$ 17.00
General RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in Shares)	6,790,317	7,971,251
Weighted average grant date fair value, granted (in Dollars per Share)	$ 13.48	$ 10.21
Vested (in shares)	4,155,180	2,704,401
Total fair value of RSUs vested	$ 56,100	$ 27,300
General PSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in Shares)	0	1,000,000
Weighted average grant date fair value, granted (in Dollars per Share)		$ 6.02
General PSUs \| $15.00 Price Tranche
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market condition share price achieved (in Dollars per Share)	$ 15.00
Professional Partners Award
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Equity-based compensation expense	$ 130,300
Professional Partners Award \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)	3 years
Professional Partners Award \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period (in years)	5 years
Professional Partners Awards (liability-classified)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Equity-based compensation expense	$ 69,500
Liability-Classified ACUs \| Vesting Acceleration
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting acceleration, amount paid or accrued in settlement	$ 60,600

Commitments and Contingencies (Details)	3 Months Ended		9 Months Ended		12 Months Ended
Commitments and Contingencies (Details)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2015 partner employee	Dec. 31, 2023 USD ($)	Oct. 20, 2015 claim
Loss Contingencies [Line Items]
Number of former partners \| partner					3
Number of former employees \| employee					1
Litigation costs	$ 400,000	$ 0	$ 6,300,000	$ 0
Pending Litigation
Loss Contingencies [Line Items]
Loss contingency, pending plaintiffs claims, number \| claim							14
Indemnification Guarantee
Loss Contingencies [Line Items]
Estimate of possible loss	$ 0		$ 0			$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Condensed Consolidated Statements of Changes in Equity and Redeemable Non-Controlling Interests (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Class A Common Stock
Dividend declared (in Dollars per Share)	$ 0.07	$ 0.07	$ 0.07	$ 0.07	$ 0.07	$ 0.07

Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived intangible asset, useful life	10 years		10 years
Amortization expense	$ 1.6	$ 1.6	$ 4.9	$ 4.9
Finite-Lived Intangible Assets, Net, Amortization Expense, Rolling Maturity [Abstract]
Finite-lived intangible asset, expected amortization, 2024	6.6		6.6
Finite-lived intangible asset, expected amortization, 2025	6.6		6.6
Finite-lived intangible asset, expected amortization, 2026	$ 6.0		$ 6.0

Equity-Based Compensation - Summary of Awards Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Professional fees	$ 9,367	$ 10,256	$ 32,170	$ 26,546
Total Equity-based compensation	28,225	42,892	235,530	132,775
Income tax benefit of equity-based awards	4,420	4,092	13,856	10,716
PWP Incentive Plan Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Professional fees	378	550	1,392	1,513
Total Equity-based compensation	27,969	25,072	91,293	76,214
Legacy Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total Equity-based compensation	0	3,225	0	9,674
Professional Partners Awards (equity-classified)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total Equity-based compensation	0	14,595	74,736	46,887
Professional Partners Awards (liability-classified)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total Equity-based compensation	$ 256	$ 0	$ 69,501	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Revenue and Receivables from Contracts with Customers - Schedule of Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 1,200	$ 2,021	$ 2,198	$ 1,143
Bad debt expense	1,737	1,053	5,281	2,118
Write-offs	(1,550)	(853)	(6,086)	(1,134)
Recoveries	314	0	314	82
Foreign currency translation and other adjustments	16	(21)	10	(9)
Ending balance	$ 1,717	$ 2,200	$ 1,717	$ 2,200

Other Compensation and Benefits (Tables)

9 Months Ended

Sep. 30, 2024

Restructuring and Related Costs

Activity within Accrued compensation and benefits on the Condensed Consolidated Statements of Financial Condition related to the Business Realignment was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Beginning balance	$	707	$	3,312	$	12,525	$	—
Incurred expenses	—		6,391		3,249		11,497
Non-cash expenses	—		(3,236)		(1,499)		(4,493)
Payments	(707)		(2,417)		(14,275)		(2,954)
Ending balance	$	—	$	4,050	$	—	$	4,050

Fixed Assets (Tables)

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

Summary of Property, Plant and Equipment

Fixed assets are recorded at cost less accumulated depreciation and amortization and consist of the following as of September 30, 2024 and December 31, 2023:


	September 30, 2024		December 31, 2023
Leasehold improvements	$	82,851	$	79,719
Furniture and fixtures	12,975		12,442
Equipment	23,861		22,522
Software	6,270		5,756
Total	125,957		120,439
Less: Accumulated depreciation and amortization	(36,990)		(26,787)
Fixed assets, net	$	88,967	$	93,652

Condensed Consolidated Statements of Financial Condition (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and cash equivalents	$ 260,201	$ 247,171
Restricted cash	1,296	2,931
Investments in short-term marketable debt securities	74,947	91,174
Accounts receivable, net of allowance	87,453	47,771
Fixed assets, net of accumulated depreciation and amortization	88,967	93,652
Intangible assets, net of accumulated amortization	14,257	19,192
Goodwill	34,383	34,383
Prepaid expenses and other assets	36,190	30,871
Right-of-use lease assets	143,365	143,935
Deferred tax assets, net	66,225	46,453
Total assets	810,917	761,108
Liabilities, Redeemable Non-Controlling Interests, and Equity
Accrued compensation and benefits	249,907	233,927
Accounts payable, accrued expenses and other liabilities	84,653	52,106
Lease liabilities	188,399	175,901
Amount due pursuant to tax receivable agreement	46,230	30,928
Total liabilities	569,189	492,862
Commitments and Contingencies (Note 16)
Redeemable non-controlling interests, 31,184,026 units at redemption value of $19.32 per unit as of September 30, 2024	602,503	0
Equity
Preferred stock, par value $0.0001 per share (100,000,000 shares authorized, no shares issued and outstanding at September 30, 2024 and December 31, 2023)	0	0
Additional paid-in-capital	0	312,523
Retained earnings (accumulated deficit)	(246,433)	(54,650)
Accumulated other comprehensive income (loss)	(2,868)	(4,480)
Treasury stock, at cost (13,362,975 and 12,718,224 shares of Class A common stock at September 30, 2024 and December 31, 2023, respectively)	(111,484)	(100,747)
Total Perella Weinberg Partners equity	(360,775)	152,656
Non-controlling interests	0	115,590
Total equity	(360,775)	268,246
Total liabilities, redeemable non-controlling interests, and equity	810,917	761,108
Related Party
Assets
Due from related parties	3,633	3,575
Class A Common Stock
Equity
Common stock value	7	6
Class B Common Stock
Equity
Common stock value	$ 3	$ 4

Revenue and Receivables from Contracts with Customers - Schedule of 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
Disaggregation Of Revenue [Line Items]
Total revenues	$ 278,242	$ 139,003	$ 652,367	$ 435,974
Over time
Disaggregation Of Revenue [Line Items]
Total revenues	266,477	128,448	629,342	410,246
Point in time
Disaggregation Of Revenue [Line Items]
Total revenues	$ 11,765	$ 10,555	$ 23,025	$ 25,728

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

+ Details

Fair Value Measurements and Investments (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Measurements And Investments [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis


	September 30, 2024
	Level 1		Level 2		Level 3		Total
Financial assets
U.S. Treasury securities	$	95,046	$	—	$	—	$	95,046


	December 31, 2023
	Level 1		Level 2		Level 3		Total
Financial assets
U.S. Treasury securities	$	91,174	$	—	$	—	$	91,174

Business Information - Additional Information (Details)	9 Months Ended
Business Information - Additional Information (Details)	Sep. 30, 2024 Segment
Segment Reporting Information [Line Items]
Number of operating segments	1
Number of reportable segments	1
Client Accounting for More than 10% of Aggregate Revenue \| One Client \| Revenue
Segment Reporting Information [Line Items]
Concentration risk, percentage	10.00%

Leases - Summary of Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases [Abstract]
Weighted-average discount rate – operating leases	4.80%		4.80%		4.70%
Weighted-average remaining lease term – operating leases	13 years 6 months		13 years 6 months		14 years 3 months 18 days
Operating lease cost	$ 4,758	$ 5,363	$ 14,187	$ 16,135
Variable lease cost	752	812	2,256	2,756
Sublease income – operating leases	0	(106)	0	(425)
Total net lease cost	5,510	6,069	16,443	18,466
Net cash outflows on operating leases	$ 1,883	$ (1,222)	$ 1,134	$ (1,688)

Intangible Assets

9 Months Ended

Sep. 30, 2024

Intangible Assets, Net (Excluding Goodwill) [Abstract]

Intangible Assets

Note 5—Intangible Assets

The following table provides the detail of the Company’s intangible assets:


	September 30, 2024
	Gross Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	$	47,400	$	(37,130)	$	10,270
Trade names and trademarks	18,400		(14,413)		3,987
Total	$	65,800	$	(51,543)	$	14,257


	December 31, 2023
	Gross Amount		Accumulated Amortization		Net Carrying Amount
Customer relationships	$	47,400	$	(33,575)	$	13,825
Trade names and trademarks	18,400		(13,033)		5,367
Total	$	65,800	$	(46,608)	$	19,192

The intangible assets are being amortized over an average useful life of ten years and resulted in amortization expense of $1.6 million and $4.9 million for the three and nine months ended, respectively, for both September 30, 2024 and 2023, all of which is included in Depreciation and amortization on the Condensed Consolidated Statements of Operations. Amortization of intangible assets held at September 30, 2024 is expected to be $6.6 million for each of the years ending December 31, 2024 and 2025 and $6.0 million for the year ending December 31, 2026. These intangible assets will be fully amortized by November 30, 2026.

Income Taxes - Schedule of Company's Tax Position (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income (loss) before income taxes	$ 36,351	$ (23,929)	$ (96,042)	$ (68,876)
Income tax expense (benefit)	$ 7,508	$ (191)	$ 25,960	$ 552
Effective income tax rate	20.70%	0.80%	(27.00%)	(0.80%)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

Other Compensation and Benefits - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Costs incurred for employee benefit plans	$ 1,800	$ 1,700	$ 5,300	$ 5,100
Business Realignment
Defined Benefit Plan Disclosure [Line Items]
Incurred expenses	$ 0	6,391	3,249	11,497
Business Realignment \| Business Realignment \| Employee Severance
Defined Benefit Plan Disclosure [Line Items]
Incurred expenses		3,600	1,800	7,500
Business Realignment \| Accelerated Share Based Compensation \| Employee Severance
Defined Benefit Plan Disclosure [Line Items]
Incurred expenses		$ 2,800	$ 1,500	$ 4,000

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 18—Subsequent Events The Company has evaluated subsequent events through the issuance date of these condensed consolidated financial statements. Dividends Declared On November 6, 2024, the Company’s Board of Directors declared a cash dividend of $0.07 per outstanding share of Class A common stock. This dividend will be paid on December 18, 2024 to Class A common stockholders of record on December 4, 2024. Holders of Class B common stock will also receive dividends equal to the amount of dividends declared on 0.001 shares of Class A common stock.

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Estimated Payments Under Tax Receivable Agreement

The Company expects to make the following payments with respect to the tax receivable agreement, which are exclusive of potential payments in respect of future exchanges and may differ significantly from actual payments made:


Years Ending:	Estimated Payments Under Tax Receivable Agreement
Remainder of 2024	$	—
2025	1,420
2026	2,450
2027	2,677
2028	2,712
Thereafter	36,971
Total payments	$	46,230

Business Information (Tables)

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Schedule of Geographical Distribution of Revenues and Assets Based on the Location of the Office

The following tables set forth the geographical distribution of revenues and assets based on the location of the office that generates the revenues or holds the assets and therefore may not be indicative of the geography in which the Company’s clients are located:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Revenues
United States	$	253,724	$	123,863	$	576,201	$	354,183
International	24,518		15,140		76,166		81,791
Total	$	278,242	$	139,003	$	652,367	$	435,974


	September 30, 2024		December 31, 2023
Assets
United States	$	638,465	$	569,332
International	172,452		191,776
Total	$	810,917	$	761,108

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income (loss)	$ (122,002)	$ (69,428)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity-based awards vesting expense	165,995	134,288
Depreciation and amortization	15,318	10,168
Bad debt expense	5,281	2,118
Foreign currency revaluation	1,797	(365)
Non-cash operating lease expense	7,768	10,374
Deferred taxes	1,547	(868)
Other	559	(380)
Decrease (increase) in operating assets:
Accounts receivable, net of allowance	(44,567)	(2,878)
Due from related parties	(58)	(162)
Prepaid expenses and other assets	(5,187)	(4,527)
Increase (decrease) in operating liabilities:
Accrued compensation and benefits	14,193	(96,754)
Accounts payable, accrued expenses and other liabilities	38,222	(3,084)
Lease liabilities	5,063	9,016
Net cash provided by (used in) operating activities	83,929	(12,482)
Cash flows from investing activities
Purchases of fixed assets	(15,717)	(45,504)
Purchases of investments in short-term marketable debt securities	(74,911)	(69,261)
Maturities of investments in short-term marketable debt securities	91,188	140,551
Other	0	488
Net cash provided by (used in) investing activities	560	26,274
Cash flows from financing activities
Proceeds from issuance of Class A common stock in public offering, net of underwriting discount and offering costs	65,986	0
Exchange of PWP OpCo Units and corresponding Class B common stock for cash	(19,497)	0
Withholding tax payments for vested PWP Incentive Plan Awards and equity-classified ACUs	(73,946)	(15,709)
Distributions to partners	(12,802)	(11,224)
Dividends paid on Class A and Class B common stock	(15,613)	(10,087)
Treasury stock purchases	(15,000)	(22,489)
Payments pursuant to tax receivable agreement	(1,126)	(472)
Other	(2,369)	0
Net cash provided by (used in) financing activities	(74,367)	(59,981)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	1,273	1,224
Net increase (decrease) in cash, cash equivalents and restricted cash	11,395	(44,965)
Cash, cash equivalents and restricted cash, beginning of period	250,102	174,166
Cash, cash equivalents and restricted cash, end of period	261,497	129,201
Supplemental disclosure of non-cash activities
Lease liabilities arising from obtaining right-of-use lease assets	6,197	918
Accrued distributions to partners	3,386	0
Accrued capital expenditures	330	9,633
Accrued dividends and dividend equivalent units on unvested PWP Incentive Plan Awards	5,075	5,520
Non-cash paydown of Partner promissory notes	896	1,547
Deferred tax effect resulting from exchanges of PWP OpCo Units, net of amounts payable under tax receivable agreement	4,621	1,110
Reclassification of liability-classified equity-based awards	6,704	0
Supplemental disclosures of cash flow information
Cash paid (refunded) for income taxes	$ (1,026)	$ 4,435

Fair Value Measurements and Investments - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Recurring Basis - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial Assets Fair Value Disclosure [Abstract]
Financial assets	$ 95,046	$ 91,174
Level 1
Financial Assets Fair Value Disclosure [Abstract]
Financial assets	95,046	91,174
Level 2
Financial Assets Fair Value Disclosure [Abstract]
Financial assets	0	0
Level 3
Financial Assets Fair Value Disclosure [Abstract]
Financial assets	$ 0	$ 0

Subsequent Events (Details)		3 Months Ended
Subsequent Events (Details)	Nov. 06, 2024 $ / shares	Sep. 30, 2024 $ / shares	Jun. 30, 2024 $ / shares	Mar. 31, 2024 $ / shares	Sep. 30, 2023 $ / shares	Jun. 30, 2023 $ / shares	Mar. 31, 2023 $ / shares
Class A Common Stock
Subsequent Event [Line Items]
Dividend declared (in Dollars per Share)		$ 0.07	$ 0.07	$ 0.07	$ 0.07	$ 0.07	$ 0.07
Class A Common Stock \| Subsequent Event
Subsequent Event [Line Items]
Dividend declared (in Dollars per Share)	$ 0.07
Class B Common Stock \| Subsequent Event
Subsequent Event [Line Items]
Class B dividends rate compared to Class A	0.001

Business Information

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Business Information

Note 17—Business Information

The Company’s activities of providing advisory services for M&A, private placements and financial advisory, as well as services for underwriting of securities offered for sale in public markets, and equity research constitute a single business segment. The Company is organized as one operating segment in order to maximize the value of advice to clients by drawing upon the diversified expertise and broad relationships of its senior professionals across the Company. The Company has a single operating segment and therefore a single reportable segment.

For the nine months ended September 30, 2024, one individual client accounted for more than 10% of aggregate revenue, while no individual client accounted for more than 10% of aggregate revenue for the nine months ended September 30, 2023. Since the financial markets are global in nature, the Company generally manages its business based on the operating results of the Company taken as a whole, not by geographic region. The following tables set forth the geographical distribution of revenues and assets based on the location of the office that generates the revenues or holds the assets and therefore may not be indicative of the geography in which the Company’s clients are located:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Revenues
United States	$	253,724	$	123,863	$	576,201	$	354,183
International	24,518		15,140		76,166		81,791
Total	$	278,242	$	139,003	$	652,367	$	435,974


	September 30, 2024		December 31, 2023
Assets
United States	$	638,465	$	569,332
International	172,452		191,776
Total	$	810,917	$	761,108

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Equity-Based Compensation

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

Equity-Based Compensation

Note 11—Equity-Based Compensation

Further information regarding the Company’s equity-based compensation awards is described in Note 12—Equity-Based Compensation in the Notes to Consolidated Financial Statements in “Part II. Item 8. Financial Statements and Supplementary Data” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.

PWP Omnibus Incentive Plan Awards

Concurrent with the Business Combination, the Company adopted the Perella Weinberg Partners 2021 Omnibus Incentive Plan (the “PWP Incentive Plan”), which establishes a plan for the granting of various forms of incentive compensation awards, including restricted stock units (“RSUs”) and performance restricted stock units (“PSUs”), measured by reference to PWP Class A common stock (“PWP Incentive Plan Awards”). The PWP Incentive Plan established a reserve for a one-time grant of awards in connection with the Business Combination as well as a reserve for general purpose grants (the “General Share Reserve”). Grantees have rights to dividends declared during the vesting period and receive such dividends only upon vesting in the form of cash or dividend equivalent units. The Company uses newly issued shares of Class A common stock to satisfy vested awards, with the exception of shares issued out of treasury stock for vested awards (and related dividend equivalent units) held by French employees. Pursuant to the PWP Incentive Plan, the number of shares of Class A common stock reserved for issuance from the General Share Reserve increases each year.

During the third quarter of 2021, in connection with the Business Combination, the Company granted awards (the “Business Combination Awards”) in the form of (a) RSUs that vest upon the achievement of service conditions (“Transaction RSUs”) and (b) PSUs that only vest upon the achievement of both service and market conditions, including certain long-term incentive awards granted to management (“Transaction PSUs”). During the nine months ended September 30, 2024 and 2023, 4,304,143 and 1,043,650 Business Combination Awards vested with a total fair value of $82.1 million and $10.9 million, respectively. As of September 30, 2024, the $12.00, $13.50, $15.00, and $17.00 price targets were met for the Transaction PSUs.

The Company grants units from the General Share Reserve from time to time in the ordinary course of business in the form of (a) RSUs that vest upon the achievement of service conditions (“General RSUs”) and (b) PSUs that only vest upon the achievement of both service and market conditions (“General PSUs”). During the nine months ended September 30, 2024 and 2023, the Company granted 6,790,317 and 7,971,251 General RSUs, respectively, at a weighted average grant date fair value of $13.48 and $10.21 per award, respectively. During the nine months ended September 30, 2024 and 2023, 4,155,180 and 2,704,401 General RSUs vested with a total fair value of $56.1 million and $27.3 million, respectively. During the nine months ended September 30, 2023, the Company granted 1,000,000 General PSUs at a weighted average grant date fair value of $6.02 per award. No General PSUs were granted during the nine months ended September 30, 2024. As of September 30, 2024, the $15.00 price target was met for the General PSUs.

Legacy Awards and Professional Partners Awards

Prior to the Business Combination, Professional Partners granted certain equity-based awards to partners providing services to PWP OpCo (the “Legacy Awards”). In connection with the Business Combination and a related internal reorganization of Professional Partners, existing Legacy Awards were canceled and replaced by converting each limited partner’s capital interests in Professional Partners attributable to PWP OpCo into OCUs, VCUs, and/or ACUs. The OCUs were fully vested upon recapitalization. The VCUs and ACUs (collectively, “Professional Partners Awards”) were held by current working partners and required services to be performed on behalf of PWP OpCo. The Professional Partners Awards were generally subject to a service-based graded vesting schedule over a three to five-year requisite service period. Once vested, the Professional Partners Awards became OCUs, other than the cash-settled ACUs referenced below, and are eligible for the same exchange rights as other PWP OpCo Units, subject to certain lock-up periods. Refer to Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests for more information on exchange rights.

At the time of the Merger, the Company entered into vesting acceleration agreements with certain holders of Professional Partners Awards (the “Accelerated Units”) to accelerate vesting during the second quarter of 2024 (the “Vesting Acceleration”). The Accelerated Units are generally subject to a lock-up period that is identical to the lockup period applicable to such units prior to the Vesting Acceleration. The Company also provided each holder of Accelerated Units that are ACUs the ability to convert a portion of such holder’s ACUs into cash upon vesting in an aggregate amount up to such holder’s estimated tax liability. The principal purpose of the Vesting Acceleration was to facilitate the payment of taxes associated with ACU vesting to align with the treatment of vested restricted stock units of the Company.

As a result of the Merger and Vesting Acceleration, certain Professional Partners Awards were modified from equity-classified to liability-classified awards with changes in fair value generally recorded as incremental equity-based compensation expense through the date of vesting. During the nine months ended September 30, 2024, the Company recorded $130.3 million of equity-based compensation expense related to the acceleration of the Professional Partners Awards. Of that amount, $69.5 million was related to liability-classified awards.

In connection with the Vesting Acceleration, the Company paid or accrued a combined $86.6 million in settlement of 6,149,211 ACUs and corresponding shares of Class B common stock. Of that amount, the Company paid $60.6 million in settlement of liability-classified ACUs and $15.7 million for withholding tax payments on equity-classified ACUs and the settlement of other liabilities. These amounts are included within cash flows from operating activities and financing activities, respectively, on the Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2024. As of September 30, 2024, $10.3 million of withholding taxes payable is included in Accounts payable, accrued expenses and other liabilities on the Condensed Consolidated Statement of Financial Condition.

Prior to the Merger, all of the compensation expense and corresponding capital contribution associated with the Legacy Awards and Professional Partners Awards were allocated to Non-controlling interests on the Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Financial Condition as the granting of the Professional Partners Awards did not change Professional Partners’ interest in PWP OpCo and did not economically dilute Perella Weinberg Partners shareholders relative to Professional Partners. As a result of the Merger, the Professional Partners Awards are held directly at PWP OpCo and PWP OpCo as a whole bears the cost of the cash settlement feature of the awards. As a result, subsequent to the Merger, the Company allocates the costs associated with the Professional Partners Awards between Perella Weinberg Partners and non-controlling interests in proportion to their ownership interests, which is consistent with the allocation of the other profit and loss activity of PWP OpCo.


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Professional fees
PWP Incentive Plan Awards	$	378	$	550	$	1,392	$	1,513


Equity-based compensation
PWP Incentive Plan Awards	$	27,969	$	25,072	$	91,293	$	76,214
Legacy Awards	—		3,225		—		9,674
Professional Partners Awards (equity-classified)	—		14,595		74,736		46,887
Professional Partners Awards (liability-classified)	256		—		69,501		—
Total Equity-based compensation	$	28,225	$	42,892	$	235,530	$	132,775

Income tax benefit of equity-based awards	$	4,420	$	4,092	$	13,856	$	10,716

As of September 30, 2024, total unrecognized compensation expense related to all unvested equity-based awards was $138.6 million, which is expected to be recognized over a weighted average period of 1.9 years.

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and all intercompany balances and transactions have been eliminated. These condensed consolidated financial statements and notes thereto are unaudited, and as permitted by the interim reporting rules and regulations set forth by the SEC, exclude certain financial information and note disclosures normally included in annual audited financial statements prepared in accordance with U.S. GAAP. Accordingly, these condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K. The condensed consolidated financial statements reflect all material adjustments of a normal recurring nature that, in the opinion of management, are necessary for a fair presentation of the results for the interim periods.
Consolidation	Consolidation The Company’s policy is to consolidate entities in which the Company has a controlling financial interest and variable interest entities where the Company is deemed to be the primary beneficiary. The Company is deemed to be the primary beneficiary of a variable interest entity (“VIE”) when it has both (i) the power to make the decisions that most significantly affect the economic performance of the VIE and (ii) the obligation to absorb significant losses or the right to receive benefits that could potentially be significant to the VIE. PWP is the primary beneficiary of and consolidates PWP OpCo, a VIE. As of September 30, 2024 and December 31, 2023, the net assets of PWP OpCo were $222.1 million and $249.6 million, respectively. As of September 30, 2024 and December 31, 2023, the Company did not consolidate any VIEs other than PWP OpCo.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements and related disclosures in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and the assumptions underlying these estimates are reviewed periodically, and the effects of revisions are reflected in the period in which they are determined to be necessary. In preparing the condensed consolidated financial statements, management makes certain estimates regarding the measurement of amounts due pursuant to the tax receivable agreement, measurement and timing of revenue recognition, assumptions used in the provision for income taxes, measurement of equity-based compensation, expected insurance reimbursements related to litigation costs, evaluation of goodwill and intangible assets, fair value measurement of financial instruments, and other matters that affect the reported amounts and disclosures of contingencies in the condensed consolidated financial statements and notes thereto.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include cash held at banks, including interest-bearing money market accounts, and any highly liquid investments with original maturities of three months or less from the date of purchase. Cash account balances often exceed federally insured limits. Restricted cash represents cash that is not readily available for general purpose cash needs. As of September 30, 2024 and December 31, 2023, the Company had restricted cash of $1.3 million and $2.9 million, respectively, maintained as collateral for letters of credit related to certain office leases. As of September 30, 2024, the Company held cash equivalents of $20.1 million, which included investments in U.S. Treasury securities. The Company held no cash equivalents as of December 31, 2023. The sum of Cash and cash equivalents and Restricted cash on the Condensed Consolidated Statements of Financial Condition corresponds to the total cash, cash equivalents, and restricted cash presented on the Condensed Consolidated Statements of Cash Flows.
Foreign Currencies	Foreign Currencies In the normal course of business, the Company and its subsidiaries may enter into transactions denominated in a non-functional currency. The Company recognized net foreign exchange gains (losses) arising from such transactions of $(2.7) million and $(2.4) million during the three and nine months ended September 30, 2024, respectively, and $1.9 million and $(0.3) million for the three and nine months ended September 30, 2023, respectively, which are included in Other income (expense) on the Condensed Consolidated Statements of Operations. In addition, the Company consolidates its foreign subsidiaries that have non-U.S. dollar functional currencies. Non-U.S. dollar denominated assets and liabilities are translated to U.S. dollars at the exchange rate prevailing at the reporting date and profit and loss activity is generally translated using the average exchange rate throughout the period. Cumulative translation adjustments arising from the translation of non-U.S. dollar denominated operations are included as a component of Accumulated other comprehensive income (loss) on the Condensed Consolidated Statements of Changes in Equity and Redeemable Non-Controlling Interests.
Equity-Based Compensation	Equity-Based Compensation Equity-based compensation relates to equity-based awards granted to employees and partners of the Company. Equity-based compensation expense is recognized over the requisite vesting period or requisite service period in an amount equal to the grant date fair value (for equity-classified awards) or the settlement fair value (for liability-classified awards). Equity-based compensation expense for employees and partners is included in Equity-based compensation on the Condensed Consolidated Statements of Operations and equity-based compensation expense for non-employees is included in Professional fees on the Condensed Consolidated Statements of Operations. The Company accounts for forfeitures of awards as they occur rather than applying an estimated forfeiture rate. For an award with service-only conditions that has a graded vesting schedule, the Company recognizes the compensation cost for the entire award on a straight-line basis over the requisite service period, ensuring that the amount recognized is at least equal to the vested portion of the award at each reporting date.
Redeemable Non-Controlling Interests	Redeemable Non-Controlling Interests For entities that are consolidated but not 100% owned, a portion of the income or loss and equity is allocated to holders of the non-controlling interest. Profits and losses of PWP OpCo are allocated to the non-controlling interests in proportion to their ownership interest regardless of their basis, with an exception for certain equity-based compensation expense which was fully attributed to non-controlling interests prior to the Merger. Refer to Note 11—Equity-Based Compensation for further information. As a result of the Merger, Non-controlling interests presented within equity on the Condensed Consolidated Statements of Financial Condition were reclassified to Redeemable non-controlling interests within temporary equity. Redeemable non-controlling interests are recorded at the higher of: (i) their redemption value as of the reporting date, which corresponds to the price of the Company’s Class A common stock, or (ii) their measurement pursuant to Accounting Standards Codification (“ASC” or the “Codification”) Topic 810, Consolidation. Changes in the current redemption value are recorded to Additional paid-in capital, or Retained earnings (deficit) to the extent there is insufficient Additional paid-in capital, immediately as they occur. When the Company has an unconditional obligation to purchase the Redeemable non-controlling interests for cash, the mandatorily redeemable interests are reclassified from temporary equity to a liability with changes in fair value recorded to Other income (loss) on the Condensed Consolidated Statements of Operations. As of September 30, 2024, there were no non-controlling interests considered mandatorily redeemable.
Recently Adopted Accounting Pronouncements and Future Adoption of Accounting Pronouncements	Recently Adopted Accounting Pronouncements There were no recently adopted accounting pronouncements that had a material effect on the Company’s condensed consolidated financial statements. Future Adoption of Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which amends the guidance in ASC Topic 280, Segment Reporting, to require enhanced disclosures about reportable segments on an annual and interim basis. The amendments will require disclosure of significant segment expenses, identification of the chief operating decision maker (“CODM”), and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 clarifies that an entity that has a single reportable segment is subject to all the disclosures required by the amendments and all existing segment disclosures in Topic 280. The amendments in ASU 2023-07 are effective for the Company beginning with the annual period ended December 31, 2024 and interim periods within the year ended December 31, 2025. The amendments are required to be applied retrospectively to all period presented and early adoption is permitted. The Company does not expect the adoption of ASU 2023-07 to have a material impact on the consolidated financial statements. In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures (“ASU 2023-09”), which amends the guidance in ASC Topic 740, Income Taxes (“ASC 740”), to improve the transparency of income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. The amendments in ASU 2023-09 are effective for the Company beginning with the annual period ended December 31, 2025. The amendments are to be applied prospectively with both retrospective application and early adoption permitted. The Company does not expect the adoption of ASU 2023-09 to have a material impact on the consolidated financial statements.

- Definition

Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.

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+ Details

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 28,843	$ (23,738)	$ (122,002)	$ (69,428)
Foreign currency translation gain (loss), net of tax	3,704	(2,761)	2,498	722
Comprehensive income (loss)	32,547	(26,499)	(119,504)	(68,706)
Less: Comprehensive income (loss) attributable to non-controlling interests	13,879	(23,067)	(35,614)	(62,226)
Comprehensive income (loss) attributable to Perella Weinberg Partners	$ 18,668	$ (3,432)	$ (83,890)	$ (6,480)

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2—Summary of Significant Accounting Policies Basis of Presentation The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and all intercompany balances and transactions have been eliminated. These condensed consolidated financial statements and notes thereto are unaudited, and as permitted by the interim reporting rules and regulations set forth by the SEC, exclude certain financial information and note disclosures normally included in annual audited financial statements prepared in accordance with U.S. GAAP. Accordingly, these condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K. The condensed consolidated financial statements reflect all material adjustments of a normal recurring nature that, in the opinion of management, are necessary for a fair presentation of the results for the interim periods. Consolidation The Company’s policy is to consolidate entities in which the Company has a controlling financial interest and variable interest entities where the Company is deemed to be the primary beneficiary. The Company is deemed to be the primary beneficiary of a variable interest entity (“VIE”) when it has both (i) the power to make the decisions that most significantly affect the economic performance of the VIE and (ii) the obligation to absorb significant losses or the right to receive benefits that could potentially be significant to the VIE. PWP is the primary beneficiary of and consolidates PWP OpCo, a VIE. As of September 30, 2024 and December 31, 2023, the net assets of PWP OpCo were $222.1 million and $249.6 million, respectively. As of September 30, 2024 and December 31, 2023, the Company did not consolidate any VIEs other than PWP OpCo. Use of Estimates The preparation of the condensed consolidated financial statements and related disclosures in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and the assumptions underlying these estimates are reviewed periodically, and the effects of revisions are reflected in the period in which they are determined to be necessary. In preparing the condensed consolidated financial statements, management makes certain estimates regarding the measurement of amounts due pursuant to the tax receivable agreement, measurement and timing of revenue recognition, assumptions used in the provision for income taxes, measurement of equity-based compensation, expected insurance reimbursements related to litigation costs, evaluation of goodwill and intangible assets, fair value measurement of financial instruments, and other matters that affect the reported amounts and disclosures of contingencies in the condensed consolidated financial statements and notes thereto. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include cash held at banks, including interest-bearing money market accounts, and any highly liquid investments with original maturities of three months or less from the date of purchase. Cash account balances often exceed federally insured limits. Restricted cash represents cash that is not readily available for general purpose cash needs. As of September 30, 2024 and December 31, 2023, the Company had restricted cash of $1.3 million and $2.9 million, respectively, maintained as collateral for letters of credit related to certain office leases. As of September 30, 2024, the Company held cash equivalents of $20.1 million, which included investments in U.S. Treasury securities. The Company held no cash equivalents as of December 31, 2023. The sum of Cash and cash equivalents and Restricted cash on the Condensed Consolidated Statements of Financial Condition corresponds to the total cash, cash equivalents, and restricted cash presented on the Condensed Consolidated Statements of Cash Flows. Foreign Currencies In the normal course of business, the Company and its subsidiaries may enter into transactions denominated in a non-functional currency. The Company recognized net foreign exchange gains (losses) arising from such transactions of $(2.7) million and $(2.4) million during the three and nine months ended September 30, 2024, respectively, and $1.9 million and $(0.3) million for the three and nine months ended September 30, 2023, respectively, which are included in Other income (expense) on the Condensed Consolidated Statements of Operations. In addition, the Company consolidates its foreign subsidiaries that have non-U.S. dollar functional currencies. Non-U.S. dollar denominated assets and liabilities are translated to U.S. dollars at the exchange rate prevailing at the reporting date and profit and loss activity is generally translated using the average exchange rate throughout the period. Cumulative translation adjustments arising from the translation of non-U.S. dollar denominated operations are included as a component of Accumulated other comprehensive income (loss) on the Condensed Consolidated Statements of Changes in Equity and Redeemable Non-Controlling Interests. Equity-Based Compensation Equity-based compensation relates to equity-based awards granted to employees and partners of the Company. Equity-based compensation expense is recognized over the requisite vesting period or requisite service period in an amount equal to the grant date fair value (for equity-classified awards) or the settlement fair value (for liability-classified awards). Equity-based compensation expense for employees and partners is included in Equity-based compensation on the Condensed Consolidated Statements of Operations and equity-based compensation expense for non-employees is included in Professional fees on the Condensed Consolidated Statements of Operations. The Company accounts for forfeitures of awards as they occur rather than applying an estimated forfeiture rate. For an award with service-only conditions that has a graded vesting schedule, the Company recognizes the compensation cost for the entire award on a straight-line basis over the requisite service period, ensuring that the amount recognized is at least equal to the vested portion of the award at each reporting date. Redeemable Non-Controlling Interests For entities that are consolidated but not 100% owned, a portion of the income or loss and equity is allocated to holders of the non-controlling interest. Profits and losses of PWP OpCo are allocated to the non-controlling interests in proportion to their ownership interest regardless of their basis, with an exception for certain equity-based compensation expense which was fully attributed to non-controlling interests prior to the Merger. Refer to Note 11—Equity-Based Compensation for further information. As a result of the Merger, Non-controlling interests presented within equity on the Condensed Consolidated Statements of Financial Condition were reclassified to Redeemable non-controlling interests within temporary equity. Redeemable non-controlling interests are recorded at the higher of: (i) their redemption value as of the reporting date, which corresponds to the price of the Company’s Class A common stock, or (ii) their measurement pursuant to Accounting Standards Codification (“ASC” or the “Codification”) Topic 810, Consolidation. Changes in the current redemption value are recorded to Additional paid-in capital, or Retained earnings (deficit) to the extent there is insufficient Additional paid-in capital, immediately as they occur. When the Company has an unconditional obligation to purchase the Redeemable non-controlling interests for cash, the mandatorily redeemable interests are reclassified from temporary equity to a liability with changes in fair value recorded to Other income (loss) on the Condensed Consolidated Statements of Operations. As of September 30, 2024, there were no non-controlling interests considered mandatorily redeemable. Recently Adopted Accounting Pronouncements There were no recently adopted accounting pronouncements that had a material effect on the Company’s condensed consolidated financial statements. Future Adoption of Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which amends the guidance in ASC Topic 280, Segment Reporting, to require enhanced disclosures about reportable segments on an annual and interim basis. The amendments will require disclosure of significant segment expenses, identification of the chief operating decision maker (“CODM”), and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 clarifies that an entity that has a single reportable segment is subject to all the disclosures required by the amendments and all existing segment disclosures in Topic 280. The amendments in ASU 2023-07 are effective for the Company beginning with the annual period ended December 31, 2024 and interim periods within the year ended December 31, 2025. The amendments are required to be applied retrospectively to all period presented and early adoption is permitted. The Company does not expect the adoption of ASU 2023-07 to have a material impact on the consolidated financial statements. In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures (“ASU 2023-09”), which amends the guidance in ASC Topic 740, Income Taxes (“ASC 740”), to improve the transparency of income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. The amendments in ASU 2023-09 are effective for the Company beginning with the annual period ended December 31, 2025. The amendments are to be applied prospectively with both retrospective application and early adoption permitted. The Company does not expect the adoption of ASU 2023-09 to have a material impact on the consolidated financial statements.

Stockholders' Equity and Redeemable Non-Controlling Interests	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders' Equity and Redeemable Non-Controlling Interests	Note 9—Stockholders’ Equity and Redeemable Non-Controlling Interests Class A Common Stock Offering On March 1, 2024, the Company issued and sold 5,750,000 shares of Class A common stock at a price of $12.00 per share for net proceeds of $66.0 million after deducting underwriting discounts and offering costs. Share Repurchases On February 16, 2022, the Company’s Board of Directors initially approved a stock repurchase program and the authorized amount under such program was increased on February 8, 2023 such that the Company is authorized to repurchase up to $200.0 million of the Company’s Class A common stock. On June 3, 2024, the Company repurchased 1,000,000 founder shares at a purchase price of $15.00 per share for a total purchase price of $15.0 million. Since inception of the share repurchase program, 12,920,699 shares have been purchased at an average price per share of $8.22 through September 30, 2024. Prior to the implementation of the stock repurchase program, on August 9, 2021, the Company repurchased 1,000,000 founder shares at a purchase price of $12.00 per share for a total purchase price of $12.0 million. Redeemable Non-Controlling Interests As a result of the Merger, the Non-controlling interests on the Condensed Consolidated Statements of Financial Condition were reclassified to Redeemable non-controlling interests within temporary equity. Redeemable non-controlling interests are presented at their redemption value as of the reporting date and represent the ownership interests in PWP OpCo held by holders other than Perella Weinberg Partners. As of September 30, 2024, the current and former working partners collectively own 31,184,026 PWP OpCo Units, which represent a 35.4% non-controlling ownership interest in PWP OpCo. Exchange Rights Holders of PWP OpCo Units (the “PWP OpCo Unitholders”) other than the Company may exchange their units for (i) shares of Class A common stock on a one-for-one basis or (ii) cash from an offering of shares of Class A common stock and (iii) subsequent to the Merger, cash from any other source. Concurrently with an exchange, such PWP OpCo Unitholder is required to surrender shares of Class B common stock for additional shares of Class A common stock or cash at a conversion rate of 0.001. Whether the exchanging PWP OpCo Unitholder receives cash or Class A common stock in exchange for their PWP OpCo Units and Class B common stock is at the Company’s option. Working partners are restricted in their ability to exchange PWP OpCo Units for a period between three to five years after the Closing. PWP GP may waive, and in certain cases has waived, the foregoing restrictions for any holder with respect to all or a portion of such holder’s units, with no obligation to do so for any other holder. The Company settled exchanges of certain PWP OpCo Units and corresponding shares of Class B common stock for 2,121,609 and 2,915,755 shares of Class A common stock during the three and nine months ended September 30, 2024, respectively, and 898,898 and 1,685,542 shares of Class A common stock during the three and nine months ended September 30, 2023, respectively. Separately, during the second quarter of 2024, the Company elected to settle exchanges of 1,343,257 PWP OpCo Units and corresponding shares of Class B common stock at a price of $15.17 per PWP OpCo Unit for $19.5 million in cash as well as the non-cash settlement of certain partner promissory notes (refer to Note 15—Related Party Transactions for more information). To the extent an exchange creates a step-up in tax basis, the Company records an increase in Deferred tax assets, net, Amounts due pursuant to tax receivable agreement, and Additional paid-in-capital.

- Definition

The entire disclosure for equity.

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+ Details

Revenue and Receivables from Contracts with Customers

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue and Receivables from Contracts with Customers

Note 3—Revenue and Receivables from Contracts with Customers

The following table disaggregates the Company’s revenue between over time and point in time recognition:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Over time	$	266,477	$	128,448	$	629,342	$	410,246
Point in time	11,765		10,555		23,025		25,728
Total revenues	$	278,242	$	139,003	$	652,367	$	435,974

Reimbursable expenses billed to clients were $2.5 million and $5.9 million for the three and nine months ended September 30, 2024, respectively, and $1.3 million and $3.7 million for the three and nine months ended September 30, 2023, respectively.

Performance Obligations and Contract Balances

As of September 30, 2024, the aggregate amount of the transaction price, as defined in the Codification, allocated to performance obligations yet to be satisfied was $0.4 million, and the Company generally expects to recognize this revenue within the next twelve months. Such amounts primarily relate to the Company’s performance obligations of providing transaction-related advisory services. The Company recognized revenue of $140.2 million and $405.6 million during the three and nine months ended September 30, 2024, respectively, and $30.0 million and $211.0 million during the three and nine months ended September 30, 2023, respectively, related to performance obligations that were satisfied or partially satisfied in prior periods. These amounts were recognized upon the resolution of revenue constraints and uncertainties in the respective periods and were generally related to transaction-related advisory services.

As of September 30, 2024 and December 31, 2023, the Company recorded $6.9 million and $0.9 million, respectively, for contract liabilities which are presented within Accounts payable, accrued expenses and other liabilities on the Condensed Consolidated Statements of Financial Condition. The Company recognized previously deferred revenue of $6.7 million and $0.7 million for the three and nine months ended September 30, 2024, respectively, and $1.0 million and $4.0 million for the three and nine months ended September 30, 2023, respectively, which was primarily related to transaction-related advisory services that are recognized over time.

Accounts Receivable and Allowance for Credit Losses

As of September 30, 2024 and December 31, 2023, $12.2 million and $7.1 million, respectively, of accrued revenue was included in Accounts receivable, net of allowance on the Condensed Consolidated Statements of Financial Condition. These amounts have been recognized as revenue in accordance with the Company’s revenue recognition policies but remain unbilled at the end of the period. As of September 30, 2024, certain accounts receivable in the aggregate amount of $18.0 million were individually greater than 10% of the Company’s gross accounts receivable and were concentrated with one client. Of that amount, all was subsequently received after September 30, 2024. As of December 31, 2023, certain accounts receivable in the aggregate amount of $17.3 million, were individually greater than 10% of the Company’s gross accounts receivable and were concentrated with two clients. Of that amount, all was subsequently received after year end.

The allowance for credit losses activity for the three and nine months ended September 30, 2024 and 2023 was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Beginning balance	$	1,200	$	2,021	$	2,198	$	1,143
Bad debt expense	1,737		1,053		5,281		2,118
Write-offs	(1,550)		(853)		(6,086)		(1,134)
Recoveries	314		—		314		82
Foreign currency translation and other adjustments	16		(21)		10		(9)
Ending balance	$	1,717	$	2,200	$	1,717	$	2,200

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details