Alliancebernstein Files Q2 2024 10-Q

Ticker: AB · Form: 10-Q · Filed: Jul 26, 2024 · CIK: 825313

Sentiment: neutral

Topics: 10-Q, financials, SEC filing

TL;DR

AB's Q2 10-Q is in! Check financials for the latest.

AI Summary

Alliancebernstein Holding L.P. filed its 10-Q for the period ending June 30, 2024. The filing details the company's financial performance and operational updates for the second quarter of 2024. Key financial data and disclosures relevant to investors are presented in this report.

Why It Matters

This 10-Q filing provides investors with a detailed look at Alliancebernstein's financial health and operational performance during the second quarter of 2024, influencing investment decisions.

Risk Assessment

Risk Level: medium — 10-Q filings are standard financial reports, but the specific details within can reveal significant financial performance or risks.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is June 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on July 26, 2024.

What is the company's Central Index Key (CIK)?

The company's Central Index Key is 0000825313.

What is the business address of Alliancebernstein Holding L.P.?

The business address is 501 COMMERCE STREET, NASHVILLE, TN 37203.

What is the Standard Industrial Classification (SIC) code for this company?

The Standard Industrial Classification code is 6282, for Investment Advice.

Filing Stats: 4,667 words · 19 min read · ~16 pages · Grade level 11.8 · Accepted 2024-07-26 06:27:26

Key Financial Figures

Filing Documents

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) Condensed Statements of Financial Condition 1 Condensed Statements of Income 2 Condensed Statements of Comprehensive Income 3 Condensed Statements of Changes in Partners' Capital 4 Condensed Statements of Cash Flows 5 Notes to Condensed Financial Statements 6

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 12

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 15

Controls and Procedures

Item 4. Controls and Procedures 15 Part II OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 16

Risk Factors

Item 1A. Risk Factors 16

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 16

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 17

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 17

Other Information

Item 5. Other Information 17

Exhibits

Item 6. Exhibits 18 SIGNATURE 19 Index Part I FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements ALLIANCEBERNSTEIN HOLDING L.P. Condensed Statements of Financial Condition (in thousands, except unit amounts) (unaudited) June 30, 2024 December 31, 2023 ASSETS Investment in AB $ 2,085,610 $ 2,077,540 Total assets $ 2,085,610 $ 2,077,540 LIABILITIES AND PARTNERS' CAPITAL Liabilities: Other liabilities $ 556 $ 1,295 Total liabilities 556 1,295 Commitments and contingencies ( See Note 8 ) Partners' capital: General Partner: 100,000 general partnership units issued and outstanding 1,343 1,327 Limited partners: 114,519,452 and 114,336,091 limited partnership units issued and outstanding 2,162,868 2,147,147 AB Holding Units held by AB to fund long-term incentive compensation plans ( 36,646 ) ( 30,185 ) Accumulated other comprehensive loss ( 42,511 ) ( 42,044 ) Total partners' capital 2,085,054 2,076,245 Total liabilities and partners' capital $ 2,085,610 $ 2,077,540 See Accompanying Notes to Condensed Financial Statements. 1 Index ALLIANCEBERNSTEIN HOLDING L.P. Condensed Statements of Income (in thousands, except per unit amounts) (unaudited) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Equity in net income attributable to AB Unitholders $ 122,705 $ 69,121 $ 208,986 $ 145,503 Income taxes 9,182 8,563 18,241 17,508 Net income $ 113,523 $ 60,558 $ 190,745 $ 127,995 Net income per unit: Basic $ 0.99 $ 0.53 $ 1.66 $ 1.13 Diluted $ 0.99 $ 0.53 $ 1.66 $ 1.13 See Accompanying Notes to Condensed Financial Statements. 2 Index ALLIANCEBERNSTEIN HOLDING L.P. Condensed Statements of Comprehensive Income (in thousands) (unaudited) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Net income $ 113,523 $ 60,558 $ 190,745 $ 127,995 Other comprehensive (loss) income: Foreign currency translation adjustments, before reclassification and tax: ( 538 ) 1,767 ( 4,736 ) 4,236 Less: reclassification adjustment for (losses) in net income upon

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations AB Holding's principal source of income and cash flow is attributable to its investment in AB Units. AB Holding's interim condensed financial statements and notes and management's discussion and analysis of financial condition and results of operations ("MD&A") should be read in conjunction with those of AB included as an exhibit to this Form 10-Q. They also should be read in conjunction with AB's audited financial statements and notes and MD&A included in AB Holding's Form 10-K for the year ended December 31, 2023. Results of Operations Three Months Ended June 30, Six Months Ended June 30, 2024 2023 % Change 2024 2023 % Change (in thousands, except per unit amounts) Net income attributable to AB Unitholders $ 309,572 $ 175,737 76.2 % $ 527,499 $ 369,888 42.6 % Weighted average equity ownership interest 39.6 % 39.3 % 39.6 % 39.3 % Equity in net income attributable to AB Unitholders 122,705 69,121 77.5 208,986 145,503 43.6 Income taxes 9,182 8,563 7.2 18,241 17,508 4.2 Net income of AB Holding $ 113,523 $ 60,558 87.5 $ 190,745 $ 127,995 49.0 Diluted net income per AB Holding Unit $ 0.99 $ 0.53 86.8 $ 1.66 $ 1.13 46.9 Distribution per AB Holding Unit (1) $ 0.71 $ 0.61 16.4 % $ 1.44 $ 1.27 13.4 % ________________________ (1) Distributions reflect the impact of AB's non-GAAP adjustments. AB Holding's net income for the three and six months ended June 30, 2024 increased $53.0 million and $62.8 million, respectively, as compared to the corresponding periods in 2023 primarily due to higher net income attributable to AB Unitholders. AB Holding's partnership gross income is derived from its interest in AB. AB Holding's income taxes, which reflect a 3.5% federal tax on its partnership gross income from the active conduct of a tr

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